Pacific Accounting Review: Volume 26 Issue 1/2

Corporate water accountability – the role of water labels given non-fungible extractions

James Hazelton

This paper aims to explore the potential for the labelling of the water footprint of products in an Australian context. It considers theoretical contribution and technical…

Supply chain sustainability: evidence on conflict minerals

Paul A. Griffin, David H. Lont, Yuan Sun

This study aims to examine the economic cost imposed by capital markets of section 1502 of the Dodd-Frank Act of 2010 on conflict minerals (CM). The authors analyse a sample of…

The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils

Amanpreet Kaur, Sumit K. Lodhia

– This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils.

Malaysian local government internet sustainability reporting

Corina Joseph, Robyn Pilcher, Ross Taplin

This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory…

Accounting and accountability challenges: Implementing sustainability in tertiary organisations

Anil K. Narayan

This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New…

Management accountants' perception of their role in accounting for sustainable development: An exploratory study

Vinal Mistry, Umesh Sharma, Mary Low

– The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations.

Does environmental reporting reflect environmental performance?: Evidence from China

Christina He, Janice Loftus

The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with…

From the Editors

Asheq Rahman

Special issue on Measuring risk and its applications

Special issue on sustainability accounting

Charl de Villiers, Chris van Staden