The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research
Abstract
SYNOPSIS: We report the results of a survey of 178 corporate responsibility officers designed to explore how accountants can add value to sustainability initiatives. Specifically, we examine how three areas of accounting expertise (risk identification and measurement, financial reporting, and independent review/assurance) contribute to the strategic integration of sustainability initiatives (cf. Porter and Kramer 2006; IIRC 2011). Our results indicate that accounting professionals are rarely involved in sustainability initiatives, but their involvement is highly associated with strategic integration. This finding suggests that increased involvement likely would provide significant benefits to organizations and their stakeholders. We use these and other important insights into a series of research questions for future accounting or interdisciplinary research in sustainability. These insights about accountants' ability to enhance the strategic integration of sustainability initiatives also should be of interest to accounting and consulting firms as they design and market their sustainability services. Data Availability: Data are available upon request.
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Cites
Assurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Cited by
Corporate social responsibility research in accounting
Huang, X. ‘., & Watson, L. (2015) · Journal of Accounting Literature · doi:10.1016/j.acclit.2015.03.001 · Cited by 483
Casey, R. J., & Grenier, J. H. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50736 · Cited by 421
Self-citationThe Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions
Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50738 · Cited by 317
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Rinaldi, L., Unerman, J., & de Villiers, C. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2018-3446 · Cited by 282
Corporate social responsibility assurance and reporting quality: Evidence from restatements
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2018.02.001 · Cited by 211
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Metadata
- Authors
- Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2012-06-01
- Volume
- 26
- Issue
- 2
- Pages
- 265-288
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W2138631965
- Cited by
- 194
- References
- 1
- FWCI
- 33.48
- Type
- journal article
- Language
- en
- Open access
- closed
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- Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L. (2012). Exploring the Strategic Integration of Sustainability Initiatives: Opportunities for Accounting Research. Accounting Horizons. https://doi.org/10.2308/acch-50088
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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