[
Ahmad, H., Yaqub, M., & Lee, S. (2023). Environmental-, social-, and governance-related factors for business investment and sustainability: A scientometric review of global trends. Environment, Development and Sustainability, 26, 2965-2987. https://doi.org/10.1007/s10668-023-02921-x
]Search in Google Scholar
[
Arjalies, D.-L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284-300. https://doi.org/10.1016/j.mar.2013.06.003
]Search in Google Scholar
[
Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality, and performance: Where to now for environmental policy and practice? Business Strategy and the Environment, 31(3), 1091. https://doi.org/10.1002/bse.2937
]Search in Google Scholar
[
Bebbington, J., Gray, R., Hibbitt, C., & Kirk, E. (2001). Full cost accounting: An agenda for action. (ACCA research report; No. 73). Certified Accountants Educational Trust. https://dundee-primo.hosted.exlibrisgroup.com/permalink/f/3k4lla/44DUN_ALMA_DS2146118060002991
]Search in Google Scholar
[
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413. https://doi.org/:10.1016/j.aos.2014.01.003
]Search in Google Scholar
[
Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21-34. https://doi.org/10.1016/j.cpa.2017.06.002
]Search in Google Scholar
[
Bloomberg (2023). ESG assets may hit $53 trillion by 2025, a third of global AUM. https://www.bloomberg.com/professional/blog/esg-assets-may-hit-53-trillion-by-2025-a-third-of-global-aum/
]Search in Google Scholar
[
Bouten, L., & Hoozee, S. (2013). On the interplay between environmental reporting and management accounting. Management Accounting Research, 24(4), 333-348. https://doi.org/10.1016/j.mar.2013.06.005
]Search in Google Scholar
[
Buhr, N. (2007). Histories and rationales for sustainability reporting. In J. Unerman, J. Bebbington, & B. O’Dwyer (eds.), Sustainability Accounting and Accountability, pp. 57–69. Routledge. https://doi.org/:10.4324/NOE0415384889.pt2
]Search in Google Scholar
[
Chan, K. M., Boyd, D. R, Gould, R. K, Jetzkowitz, J., Liu, J., Muraca, B., Naidoo, R., Olmsted, P., Satterfield, T., Selomane, O., Singh, G.G., Sumaila, R., Ngo, H. T., Boedhihartono, A. K., Agard, J., de Aquiar, A. A. D., Armenteras, D., Balint, L., Barrington-Leigh, C., … Brondízio, E. S. (2020). Levers and leverage points for pathways to sustainability. People and Nature, 2, 693-717. https://doi.org/10.1002/pan3.10124
]Search in Google Scholar
[
Chetanraj, D. B., & Kumar, J.P.S. (2023). Forty-seven years of environmental management accounting research: A bibliometric analysis. Journal of Environmental Management & Tourism, 14(5), 2207-2241 https://doi.org/:10.14505/jemt.v14.5(69).05
]Search in Google Scholar
[
Chopra, S. S.., Senadheera, S. S., Dissanayake, P. D., Withana, P. A., Chib, R., Rhee, J. H., & Ok, Y. S. (2024). Navigating the challenges of environmental, social, and governance (ESG) reporting: the path to broader sustainable development. Sustainability, 16(2), 606. https://doi.org/10.3390/su16020606
]Search in Google Scholar
[
Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organizational change and management accounting: A processual view. Management Accounting Research, 24(4), 349-366. https://doi.org/10.1016/j.mar.2013.10.004
]Search in Google Scholar
[
Corporate Register (2023). Corporate register. https://www.corporateregister.com/
]Search in Google Scholar
[
CSRHub (2024). Consensus ESG ratings big data technology creates corporate and investment ESG solutions. https://www.csrhub.com/
]Search in Google Scholar
[
Dasanayaka, C. H., Murphy, D. F., Nagirikandalage, P., & Abeykoon, C. (2021). The application of management accounting practices towards the sustainable development of family businesses: A critical review. Cleaner Environmental Systems, 3, 100064. https://doi.org/10.1016/j.cesys.2021.100064
]Search in Google Scholar
[
De Souza Barbosa, A., da Silva, M. C. B. C., da Silva, L. B., & de Souza, V. F. (2023). Integration of environmental, social, and governance (ESG) criteria: Their impacts on corporate sustainability performance. Humanities and Social Sciences Communications, 10, 410. https://doi.org/10.1057/s41599-023-01919-0
]Search in Google Scholar
[
Ernst & Young (2022). How can corporate reporting bridge the ESG trust gap? https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/assurance/assurance-pdfs/ey-global-reporting-survey-report-2022.pdf
]Search in Google Scholar
[
Esty, D. C., & Cort T. (2020). Values at work: Sustainable investing and ESG reporting. Springer International Publishing, Palgrave Macmillan. https://doi.org/:10.1007/978-3-030-55613-6
]Search in Google Scholar
[
Fadhel, A., Panella, K., Rouen, E., & Serafeim, G. (2021). Accounting for employment impact at scale. Harvard Business School Accounting & Management Unit Working Paper Nr. 22-018. http://dx.doi.org/10.2139/ssrn.3925248
]Search in Google Scholar
[
Fleaca, B., Fleaca, E., & Corocaescu, M. (2023). Sustainability information – analysis of current trends in sustainability monitoring & reporting. Entrepreneurship and Sustainability Issues, 10(3), 274-287. https://doi.org/10.9770/jesi.2023.10.3(18)
]Search in Google Scholar
[
Freiberg, D., Panella, K. Serafeim, G., & Zochowski, R. (2021). Accounting for organizational employment impact. Harvard Business School Accounting & Management Unit Working Paper No. 21-050, http://dx.doi.org/10.2139/ssrn.3707740
]Search in Google Scholar
[
Governance and Accountability Institute (2022). New G&A Institute Research Shows Sustainability Reporting by Largest U.S. Public Companies Reached All-Time Highs in 2021. https://www.globenewswire.com/en/news-release/2022/11/16/2557344/0/en/New-G-A-Institute-Research-Shows-Sustainability-Reporting-by-Largest-US-Public-Companies-Reached-All-Time-Highs-in-2021.html
]Search in Google Scholar
[
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability and how would we know? An exploration of narratives of organizations and the planet. Accounting, Organizations and Society, 35(1), 47-62. http://dx.doi.org/10.1016/j.aos.2009.04.006
]Search in Google Scholar
[
Gray, R., Bebbington, J., & Gray, S. (2010). Social and environmental accounting, I–IV. Sage
]Search in Google Scholar
[
Gray, R., & Laughlin, R. (2012). It was 20 years ago today: Sgt pepper, accounting, auditing & accountability journal, green accounting, and the blue meanies. Accounting, Auditing & Accountability Journal, 25(2), 228-255. https://doi.org/10.1108/09513571211198755
]Search in Google Scholar
[
Guenther, E., Endrikat J., & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, Part A., 147-171. https://doi.org/10.1016/j.jclepro.2016.02.043
]Search in Google Scholar
[
Halper, J., Grieve, D., Shriver, T., Cadwalader, W., & Taft LLP (2022). ESG ratings: A call for greater transparency and precision. https://corpgov.law.harvard.edu/2022/11/10/esg-ratings-a-call-for-greater-transparency-and-precision/
]Search in Google Scholar
[
Hopwood, A. G., Unerman, J., & Fries, J. (eds.). (2010). Accounting for sustainability: Practical insights. Earthscan. https://doi.org/10.4324/9781849776332
]Search in Google Scholar
[
IFRS Foundation (2021). Integrated reporting framework. https://integratedreporting.ifrs.org/international-framework-downloads/
]Search in Google Scholar
[
IFRS Foundation (2022). The growing momentum for integrated reporting: Part 1. [Accessed: 27.11.2023]. Available from the Internet: https://www.integratedreporting.org/news/the-growing-momentum-for-integrated-reporting-part-1/
]Search in Google Scholar
[
Impact Economy Foundation (2022). Impact-weighted accounts framework. https://impacteconomyfoundation.org/impactweightedaccountsframework/impact-weighted-accounts-framework-document/
]Search in Google Scholar
[
In, S. Y.; Rook, D., & Monk, A. (2019). Integrating alternative data (also known as ESG data) in investment decision making. Global Economic Review, 48(3), 237-260. https://doi.org/:10.1080/1226508X.2019.1643059
]Search in Google Scholar
[
International Federation of Accountants (IFAC) (2023). The state of play: Sustainability disclosure & assurance 2019-2021, trends & analysis https://www.ifac.org/knowledge-gateway/contributing-global-economy/publications/state-play-sustainability-disclosure-assurance-2019-2021-trends-analysis
]Search in Google Scholar
[
International Foundation for Valuing Impacts (IFVI) (2024). General methodology 1: Conceptual framework for impact accounting. https://ifvi.org/research/methodology-development/general-methodology-1/
]Search in Google Scholar
[
Jovanovic, D., & Jovanovic, N. (2022). Corporate governance challenges in relation to the ESG reporting. InterEULawEast: Journal for the International and European Law, Economics and Market Integrations, 9(2), 269-287. https://doi.org/10.22598/iele.2022.9.2.9
]Search in Google Scholar
[
Keller, D. Panella, K., & Serafeim, G. (2022). A conceptualization of sub-living wages: Liabilities, leverage, and risk. Harvard Business School Accounting & Management Unit Working Paper No. 22-076. http://dx.doi.org/10.2139/ssrn.4137565
]Search in Google Scholar
[
KPMG (2021). CEO Outlook 2021: Optimism is back in the boardroom. https://kpmg.com/xx/en/home/insights/2021/08/kpmg-2021-ceo-outlook.html
]Search in Google Scholar
[
Luque-Vílchez, M., Gómez-Limón, J. A., Guerrero-Baena, M. D., & Rodríguez-Gutiérrez, P. (2023). Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry. Sustainable Development, 31(3), 1845-1860. https://doi.org/10.1002/sd.2488
]Search in Google Scholar
[
Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136, Part A, 237-248 https://doi.org/10.1016/j.jclepro.2016.05.008
]Search in Google Scholar
[
Moore, D. (2013). Sustainability, institutionalization and the duality of structure: The role of context and strategic factors. Management Accounting Research, 24(4), 367-387. https://doi.org/10.1016/j.mar.2013.06.006
]Search in Google Scholar
[
Odintsova, T. (2023). Two models of esg-reporting in sustainability environment. Proceedings of the XXII International Scientific and Practical Conference "Modernization of the Economic Mechanism through the Prism of Economic, Legal, Social and Engineering Approaches", December 22, 2023, Minsk, Belarus, 122-123.
]Search in Google Scholar
[
Odintsova, T. (2024). Accounting transformation for ESG reporting in the sustainability agenda. SCIREA Journal of Economics, 9(1), 1-21. https://doi.org/10.54647/economics790433
]Search in Google Scholar
[
Official Journal of the European Union (2023). Directive 2013/34/EU of the European Parliament and the Council as regards sustainability reporting standards of 31 July 2023. https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772
]Search in Google Scholar
[
Pasko, O., Chen, F., Oriekhova, A., Brychko, A. & Shalyhina, I. (2021). Mapping the literature on sustainability reporting: A bibliometric analysis grounded in Scopus and Web of Science Core Collection. European Journal of Sustainable Development, 10(1), 303-322. https://doi.org/10.14207/ejsd.2021.v10n1p303
]Search in Google Scholar
[
Peng, C. W., & Yang, M. L. (2014). The effect of corporate social performance on financial performance: The moderating effect of ownership concentration. Journal of Business Ethics, 123, 171-182. https://doi.org/:10.1007/s10551-013-1809-9
]Search in Google Scholar
[
Rawhouser, H., Cummings, M., & Newbert, S. L. (2019). Social impact measurement: Current approaches and future directions for social entrepreneurship research. Entrepreneurship Theory and Practice, 43(1), 82-115. https://doi.org/10.1177/1042258717727718
]Search in Google Scholar
[
Rodrigue, M., Magnan, M., & Boulianne, E. (2013). Stakeholders’ influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research, 24(4), 301-316. https://doi.org/10.1016/j.mar.2013.06.004
]Search in Google Scholar
[
Salazar J. de J., Husted B. W., & Biehl M. (2012). Thoughts on the evaluation of corporate social performance through projects. Journal of Business Ethics, 105(2), 175-186. https://doi.org/:10.1007/S10551-011-0957-Z
]Search in Google Scholar
[
Sandberg, H., Alnoor, A., & Tiberius, V. (2022) Environmental, social, and governance ratings and financial performance: evidence from the European food industry. Business Strategy and the Environment, 32(4), 2471-2489. https://doi.org/10.1002/bse.3259
]Search in Google Scholar
[
Schaltegger, S., Gibassier, D., & Zvedov, D. (2013). Is environmental management accounting a discipline? A bibliometric literature review. Meditari Accountancy Research, 21(1), 4-31.
]Search in Google Scholar
[
Serafeim, G., & Trinh, K. (2020). A framework for product impact-weighted accounts. Harvard Business School Accounting & Management Unit Working Paper No. 20-076. http://dx.doi.org/10.2139/ssrn.3532472
]Search in Google Scholar
[
Suyc, V. P., Horin A. N., & Sheremet A. D. (2024). Comprehensive analysis and audit of integrated reporting on sustainable development companies. INFRA-M. https://doi.org/:10.12737/1072676
]Search in Google Scholar
[
Thomson, I. (2014). Mapping the terrain of sustainability and accounting for sustainability. In J. Bebbington, J.
]Search in Google Scholar
[
Unerman, & B. O’dwyer (eds.), Sustainability Accounting and Accountability, pp. 15–29. Routledge.
]Search in Google Scholar
[
Unerman, J., & Chapman, Ch. (2014). Academic contributions to enhancing accounting for sustainable development. Accounting, Organizations and Society, 39(6), 385-394. https://doi.org/:10.1016/j.aos.2014.07.003
]Search in Google Scholar