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The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

The purpose of this paper is to attempt to provide a ray of hope, in the form of a Morris-style utopian dream of a sustainable world, as a basis for new forms of accounting and accountability in contemporary society.

The method is four-fold, weaving together an auto-ethnographic approach, a contextual dialogue between accounting academics and lobbyists, a Morris-inspired utopian metaphor and a stakeholder accountability event in the form of oral disclosures written as a song cycle.

Current efforts at integrated reporting are unlikely to change how large companies do business in order to address the risk of climate change in the short term. If the UN reports on climate change are correct, the authors need to take immediate action. The authors argue that, instead of waiting for climatic disaster to lead to a paradigm shift in corporate practice, “monetisation” of the costs of climate change is one way to encourage integrated thinking and sustainable business models. This relies on existing finance and accounting discourse to create a new “field of environmental visibility” which engenders environmental awareness on the part of the world’s companies and policy makers.

This utopian image may not appear a practicable, realistic solution to current problems but represents a starting point for optimism. It provides inspiration for policy makers to develop better forms of sustainability reporting, more suitable to the accelerating rates of climatic change.

To the authors’ knowledge this is the first attempt to develop Morris’s News From Nowhere as a basis for building new forms of accounting and accountability.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.

Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.

Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.

This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.

How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

The purpose of this paper is to report on an analysis of direct age discrimination cases by the Court of Justice of the European Union (CJEU) and the UK courts and employment tribunals over an 11-year period. The paper focusses upon age stereotyping towards older workers and analyses whether it is endorsed at the European level and/or national level.

This research has analysed a sample of 100 employment tribunal judgments concerning direct age discrimination together with 28 CJEU decisions on direct age discrimination.

This paper highlights that there are a number of cases in which age stereotyping has been endorsed at the CJEU level. By contrast, the UK courts and employment tribunals have adopted a more robust approach.

The main limitation is that it only considers case law from the European Court and the influence on the UK case law, without analysing the eventual decisions of the other EU member states.

The paper contributes to the debate with regard to the approach of the CJEU and the UK courts and employment tribunals in tackling age stereotyping and is the first to examine the influence the CJEU decisions has had on the UK jurisprudence over the period studied.