If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to compare the sustainability disclosure methods-instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI-G3 Guidelines). The paper suggests that the newly created triple bottom line (TBL) reporting practices need to undergo further standardization and enforcement to avoid, or give early warnings about, future corporate mismanagement that leads to socio-economic consequences detrimental to investors and consumers in general. Design/methodology/approach -This paper utilizes sample firms from the DJSI World Index and the GRI-G3 Sustainability Guidelines membership list to draw inferences on sustainability indicators of performance. The authors compare the GRI reporting guidelines with the disclosure indicators of the DJSI World. Findings -The authors' findings suggest that TBL reporting has made enormous progress over the last two decades. However, the two widely used sustainability reporting instruments/indexes (DJSI World and GRI-G3 Guidelines) differ in disclosure practice-methods and the authors recommend that further standardization and enforcement is necessary. The authors' view is that the Securities and Exchange Commission (SEC) and Financial Accounting Standards Board (FASB) should become actively involved with the issue of standardization and enforcement of corporate socio-environmental disclosures. The paper presents evidence that investors have neither rewarded nor penalized firms for adhering to or violating sustainability matters in their corporate decisions. Practical implications -The authors argue for further standardization and enforcement with regard to the disclosure methods of the two widely used (GRI and DJSI) sustainability indicators in order to avoid future corporate mismanagement that leads to (systemic) economic and socio-environmental consequences detrimental to citizen investors and consumers in general. Originality/value -The research is of interest to academicians and practitioners who are interested in the theory and practice of sustainability reporting or TBL reporting. The findings suggest that this newly created disclosure instrument needs to undergo further standardizati...

PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.FindingsSustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.Originality/valueGRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.

Addresses the relationship between organizational identification and organizational commitment. Tested the following three hypotheses in relation to professional accountants: self‐image congruence has a direct effect on organizational identification; organizational identification has a direct effect on organizational commitment; and the organizational‐identification effect on commitment is moderated by attitudes of significant others, work abilities/experience, other options and alternatives, competing motives, and perception of outcomes. Four international Certified Public Accountant (CPA) firms participated in the study. A random sample of 335 CPAs within these firms was selected and a survey questionnaire was mailed to them. Results did not provide support for any of the hypotheses. Instead, the results show that self‐image congruence may have a direct effect on organizational commitment, which in turn may have a direct effect on organizational identification.

PurposeThe ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to relate the ecological approach to the environmental and conservation objectives embedded in sustainability development and reporting.Design/methodology/approachThe paper argues that sustainability reporting is an organizational development and management program that has to be studied within the context of ecological ethics. It examines the evolution of sustainability reporting in relation to triple bottom line (TBL) accounting systems prepared to report the economic, social and environmental objectives of organizations.FindingsThe paper shows that sustainability is a question that transcends several disciplines, including accounting and sociology. While sustainability has been within the domain of sociology (human ecology) and ecological anthropology, recently the subject has attracted researchers from other disciplines, notably from accounting and business management. This paper notes that sustainability development will continue to be of importance to financial accounting reports. TBL reporting has become a competitive advantage for many business organizations for sustained profitability and growth.Research limitations/implicationsThe paper examines how governmental and corporations' natural resources conservation efforts have shaped the disclosure of environmental and social information in sustainability accounting reports. It applies theories of functionalism, institutional legitimacy, adaptation, incremental and transformational growth strategies from the organizational ecology and sociology literature to study the evolution of sustainability development and reporting.Practical implicationsAccounting has benefited from sociological theory and methods of research. It highlights the importance of ecological issues in shaping the preparation of sustainability reporting in accounting systems, a subject of interest to practitioners and accounting researchers.Originality/valueThe paper is one of the few attempts to relate ecology and sustainability to accounting reports. It integrates the sociological and organizational development literature related to ecology to advance behavioral accounting research in sustainability reporting beyond current social and environmental issues.

Purpose-The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach-A theoretical framework integrating diffusion and organization learning theories is developed. Diffusion theory is used to describe the process whereby the innovation is implemented. Argyris' and Argyris and Schon's theory of organizational learning is used to describe the type of learning-single loop or double loop-required by the innovation. Finally, the works of Attewell, and of Schulz relating to organizational learning, and of Rogers and of Sandberg relating to adoption and diffusion theories, were utilized to identify and understand the potential pitfalls faced by managements implementing an accounting innovation. Findings-The paper advances the notion that an organization's approach to learning and innovation should be of interest to management accounting researchers. The single-loop (incremental/ organizational development (OD)) and the double-loop (radical/organizational transformation (OT)) learning influences the adoption (stage one) and diffusion (stage two) strategies that are appropriate for the design and implementation of management accounting innovations. Originality/value-The paper makes an important contribution to the behavioral accounting literature by integrating sociological diffusion and organizational learning behavior literatures and relating them to management accounting research.