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Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application.

The authors conducted a systematic literature review of an initial sample of 1,415 papers.

The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure.

The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

The purpose of this paper is to investigate supply chain management (SCM) as a management implement from a symbolic perspective on a dyadic level. So far, no research has investigated SCM from such a perspective, although SCM researchers implicitly have noted that it would be useful to have such a study in order to broaden the understanding of the SCM concept, as such a study allows for the use of alternative sociological theories.

A single case study was chosen in order to investigate a focal firm's use of SCM. A total of 27 hours of interviews and 15 hours of observations were carried out at the focal firm and with a number of the firm's suppliers in order to investigate the subject.

The paper found that the SCM concept impacts the relationship between buyer and supplier in different ways depending on two dimensions: SCM as tool vs symbol and arm's length relationships vs strategic partnerships. Contrary to the mainstream idea of SCM as a tool for increased effectiveness of supply chains and increased collaboration with key suppliers, this paper found that SCM from a symbolic perspective at the focal firm came to function as either a justification or as a post‐rationalization for actions taken by the focal firm depending on whether the relationship can be considered a strategic partnerships or an arm's length relationship, respectively.

The paper was conducted from a dyadic, buyer‐supplier perspective. Being a limitation of the study, future research should investigate the proposed claims set forward in this paper on different levels (focal, chain, and network) in order to either strengthen or weaken the credibility of this present paper.

This is the first paper to investigate the management implement of SCM from a symbolic perspective.

This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark.

For the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered from the 2009‐2011 annual reports, CSR‐type reports and homepages of 24 Danish large‐cap companies.

Philosophically, it is shown that biodiversity preservation and reporting is an ethical issue, even on the assumption that biodiversity does not possess intrinsic value. Empirically, it is shown that Danish companies score poorly overall, both quantitatively and qualitatively, with regards to reporting on biodiversity.

Even though the importance of biodiversity can be justified on different assumptions, biodiversity reporting is under‐researched offering potential for future research on a globally important issue.

Justifying the preservation of biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical argumentation based on intrinsic value. The relative lack of biodiversity reporting in Denmark shows the need for the State and accounting standard setters to address this issue together with business and other stakeholders.

Few studies theorize on why there is a need for environmental reporting. Those that do are based on non‐instrumental considerations. This paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how even those who deny that biodiversity has intrinsic value are morally obliged to account for biodiversity. The argument also provides novel reasons for why thinking about discount rates should be governed by pure preference considerations. Empirically, this is only the second paper examining biodiversity reporting and the first about the Danish context.

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

The existing literature highlights challenges in measuring social impact within social and solidarity economy organisations, particularly regarding the social return on investment (SROI) methodology. This paper aims to address the barriers to SROI implementation while exploring the potential of artificial intelligence (AI) in enhancing the measurement of social impact.

This review-based paper synthesises research on SROI methodology limitations and recent AI developments while focusing on ethical considerations. Drawing from these domains, the study constructs a conceptual framework to guide future research.

The study identifies necessary enhancements to existing AI systems for social impact measurement and explores how advances in generative AI could refine current tools and address SROI constraints. It advocates for open AI models to address ethical concerns.

This study pioneers the integration of social impact assessment and AI, an innovative intersection in the academic literature. The growing disparity between academia and the rapidly evolving AI industry is highlighted and scholarly discourse is enriched through theoretical deliberations and innovative technological solutions.