{"id":"https://openalex.org/W4297090192","doi":"https://doi.org/10.1108/sampj-08-2021-0316","title":"A framework for sustainability reporting","display_name":"A framework for sustainability reporting","publication_year":2022,"publication_date":"2022-09-23","ids":{"openalex":"https://openalex.org/W4297090192","doi":"https://doi.org/10.1108/sampj-08-2021-0316"},"language":"en","primary_location":{"id":"doi:10.1108/sampj-08-2021-0316","doi":"https://doi.org/10.1108/sampj-08-2021-0316","is_oa":true,"landing_page_url":"https://doi.org/10.1108/sampj-08-2021-0316","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-08-2021-0316/full/pdf?title=a-framework-for-sustainability-reporting","source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-08-2021-0316/full/pdf?title=a-framework-for-sustainability-reporting","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046012533","display_name":"Indra Abeysekera","orcid":"https://orcid.org/0000-0002-1098-0562","observed_orcids":["https://orcid.org/0000-0002-1098-0562"]},"institutions":[{"id":"https://openalex.org/I29894533","display_name":"Charles Darwin University","ror":"https://ror.org/048zcaj52","country_code":"AU","type":"education","lineage":["https://openalex.org/I29894533"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Indra Abeysekera","raw_affiliation_strings":["Discipline of Accounting and Finance, Charles Darwin University, Darwin, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Discipline of Accounting and Finance, Charles Darwin University, Darwin, Australia","institution_ids":["https://openalex.org/I29894533"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5046012533"],"corresponding_institution_ids":["https://openalex.org/I29894533"],"apc_list":null,"apc_paid":null,"fwci":17.7324,"has_fulltext":true,"cited_by_count":121,"citation_normalized_percentile":{"value":0.99268455,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"13","issue":"6","first_page":"1386","last_page":"1409"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8930000066757202},{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.7990000247955322},{"id":"https://openalex.org/keywords/sdg-compass","display_name":"SDG Compass","score":0.8579999804496765},{"id":"https://openalex.org/keywords/gaia-hypothesis","display_name":"Gaia hypothesis","score":0.8149999976158142},{"id":"https://openalex.org/keywords/distributive-justice","display_name":"distributive justice","score":0.9869999885559082},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.7039999961853027},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.6859999895095825},{"id":"https://openalex.org/keywords/intellectual-capital-disclosure","display_name":"intellectual capital disclosure","score":0.6759999990463257},{"id":"https://openalex.org/keywords/stakeholder-engagement","display_name":"stakeholder engagement","score":0.7179999947547913},{"id":"https://openalex.org/keywords/resource-fairness","display_name":"resource fairness","score":0.30399999022483826}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7882623076438904},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.7621082067489624},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.6361294984817505},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5804827809333801},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.5788355469703674},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.5449700355529785},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.5435391068458557},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5191961526870728},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4853433668613434},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.45296549797058105},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4486874043941498},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.44595247507095337},{"id":"https://openalex.org/C20908052","wikidata":"https://www.wikidata.org/wiki/Q442321","display_name":"Sustainability science","level":4,"score":0.4131008982658386},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4114556312561035},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.38641834259033203},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3602980375289917},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.33351486921310425},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.24629375338554382},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24615463614463806},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19955924153327942},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19673699140548706},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.14078903198242188},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/sampj-08-2021-0316","doi":"https://doi.org/10.1108/sampj-08-2021-0316","is_oa":true,"landing_page_url":"https://doi.org/10.1108/sampj-08-2021-0316","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-08-2021-0316/full/pdf?title=a-framework-for-sustainability-reporting","source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1108/sampj-08-2021-0316","doi":"https://doi.org/10.1108/sampj-08-2021-0316","is_oa":true,"landing_page_url":"https://doi.org/10.1108/sampj-08-2021-0316","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-08-2021-0316/full/pdf?title=a-framework-for-sustainability-reporting","source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4297090192.pdf","grobid_xml":"https://content.openalex.org/works/W4297090192.grobid-xml"},"referenced_works_count":43,"referenced_works":["https://openalex.org/W42912000","https://openalex.org/W139435615","https://openalex.org/W1505897394","https://openalex.org/W1579003624","https://openalex.org/W1751463869","https://openalex.org/W1987986893","https://openalex.org/W1990744291","https://openalex.org/W2031014310","https://openalex.org/W2060907702","https://openalex.org/W2080367855","https://openalex.org/W2082469848","https://openalex.org/W2108594587","https://openalex.org/W2110486552","https://openalex.org/W2130830740","https://openalex.org/W2140904828","https://openalex.org/W2167061037","https://openalex.org/W2243270077","https://openalex.org/W2246819516","https://openalex.org/W2316845537","https://openalex.org/W2558500566","https://openalex.org/W2625918234","https://openalex.org/W2800805985","https://openalex.org/W2807764923","https://openalex.org/W2885163771","https://openalex.org/W2917563930","https://openalex.org/W2918224020","https://openalex.org/W2984471777","https://openalex.org/W3012033770","https://openalex.org/W3014285613","https://openalex.org/W3024069070","https://openalex.org/W3164854243","https://openalex.org/W3171531454","https://openalex.org/W3176336049","https://openalex.org/W3197259138","https://openalex.org/W3199176326","https://openalex.org/W3212040073","https://openalex.org/W3215537093","https://openalex.org/W4205770333","https://openalex.org/W4210446914","https://openalex.org/W4213186714","https://openalex.org/W4220901345","https://openalex.org/W4248248630","https://openalex.org/W6613023151"],"related_works":["https://openalex.org/W3006371754","https://openalex.org/W3213718854","https://openalex.org/W4223585353","https://openalex.org/W4200456672","https://openalex.org/W6980751731","https://openalex.org/W4402828709","https://openalex.org/W4231999482","https://openalex.org/W3194565181","https://openalex.org/W2197974621","https://openalex.org/W4235394440"],"abstract_inverted_index":{"Purpose":[0],"A":[1],"sustainability":[2,33,43,100,119,153,159,168,218,225],"reporting":[3,34,52,72,94,101,120,160,169,178,219,226],"framework":[4,35,116,161,183,208],"must":[5],"demonstrate":[6,123],"that":[7,36,85,98,145],"resources":[8,191],"are":[9],"fairly":[10],"bought":[11],"and":[12,39,45,67,78,174,189,195,204,220],"used":[13],"to":[14,29,91,127,151,192,214],"support":[15],"diverse":[16],"life":[17],"on":[18,42,58,110],"earth":[19],"within":[20],"habitable":[21],"ranges.":[22],"The":[23],"purpose":[24],"of":[25,49,81,187],"this":[26],"paper":[27,56,141],"is":[28,162,198],"propose":[30],"a":[31,71,93,199,222],"principle-based":[32,118,158,217],"measures,":[37],"audits":[38],"reports":[40],"based":[41],"outcomes":[44],"impacts":[46],"as":[47,134],"part":[48],"the":[50,59,79,172,185,228],"corporate":[51,165],"framework.":[53,73],"Design/methodology/approach":[54],"This":[55,115,139,157,182,207],"draws":[57],"United":[60],"Nations":[61],"Sustainable":[62],"Development":[63],"Goals":[64],"(UN":[65],"SDGs)":[66],"targets":[68],"for":[69,164,212,224],"preparing":[70],"It":[74,197],"uses":[75],"Gaia":[76],"Theory":[77,80],"Distributive":[82],"Justice":[83],"constructs":[84,144],"align":[86],"with":[87,171],"sustainable":[88,128],"development":[89,129],"principles":[90],"delineate":[92],"approach.":[95],"Findings":[96],"Frameworks":[97],"promote":[99],"have":[102],"increasingly":[103],"embraced":[104],"UN":[105,132],"SDGs":[106,133],"but":[107],"overly":[108],"focus":[109],"performance":[111],"promoting":[112],"inter-firm":[113],"comparisons.":[114],"introduces":[117],"where":[121,167],"firms":[122,203,213],"their":[124],"chosen":[125],"contribution":[126],"using":[130,190,227],"17":[131],"goal":[135],"posts.":[136],"Research":[137],"limitations/implications":[138],"conceptual":[140],"presents":[142],"theoretical":[143],"future":[146],"research":[147],"can":[148],"empirically":[149],"validate":[150],"enhance":[152],"reporting.":[154],"Practical":[155],"implications":[156,181],"implementable":[163],"reporting,":[166],"integrates":[170],"financial":[173],"economic":[175],"intellectual":[176],"capital":[177],"frameworks.":[179],"Social":[180],"highlights":[184],"importance":[186],"acquiring":[188],"distribute":[193],"justice":[194],"fairness.":[196],"joint":[200],"project":[201],"between":[202],"stakeholders.":[205],"Originality/value":[206],"promotes":[209],"integrated":[210],"thinking":[211],"engage":[215],"in":[216],"provides":[221],"roadmap":[223],"SDG":[229],"Compass":[230],"logic":[231],"model.":[232]},"counts_by_year":[{"year":2026,"cited_by_count":26},{"year":2025,"cited_by_count":36},{"year":2024,"cited_by_count":37},{"year":2023,"cited_by_count":20},{"year":2022,"cited_by_count":2}],"updated_date":"2026-10-20T09:52:01.089006","created_date":"2022-09-27T00:00:00"}