Just a passing fad? The diffusion and decline of environmental reporting in the Finnish water sector



: Vinnari E, Laine M

Publisher: Emerald Group Publishing Limited

: 2013

: Accounting, Auditing and Accountability Journal

: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

: ACCOUNT AUDIT ACCOUN

: 26

: 7

: 1107

: 1134

: 28

: 0951-3574

: 1758-4205

DOI: https://doi.org/10.1108/AAAJ-04-2012-01002


Originality/value - The paper provides new insights into public sector sustainability reporting and presents reasons for its decline. In addition, the analysis illustrates the applicability of Abrahamson's typology of innovation diffusion to the study of social and environmental reporting practices.



Last updated on 2024-26-11 at 21:24