意见问题:探讨可持续发展报告中重要性披露的社会政治性质

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2021-01-13 DOI:10.1080/0969160X.2020.1870315

Putu Agus Ardiana

引用次数: 20

摘要

Puroila和Makela试图在协商民主的环境中，在可持续性报告中展开实质性评估这一看似制度化的实践，在这种环境中，公司倾向于关注。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Matter of opinion: exploring the socio-political nature of materiality disclosures in sustainability reporting

Puroila and Makela seek to unfold the seemingly institutionalised practice of materiality assessment in sustainability reporting in a deliberative democratic setting, in which companies tend to foc...

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.