Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach –An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the NGER Act. Findings – Accounting researchers, especially those with interests in social and enviro…
Purpose – The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. Design/methodology/approach – The research moves beyond the existing theorisation for environmental reporting through a legitimacy theory perspective and adopts Bourdieu�…