Forthcoming and Online First Articles

International Journal of Comparative Management

International Journal of Comparative Management (IJCM)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Comparative Management (1 paper in press)

Regular Issues

  • A Systematic Comparison of Sustainability Reporting Standards   Order a copy of this article
    by Vicky Therrien, Vincent Gagné 
    Abstract: This paper aims to conduct a systematic comparison of the Global Reporting Initiative, International Integrated Reporting Council, and Sustainability Accounting Standards Board guidelines. The authors utilised Rasche's (2009) model to compare these sustainability reporting standards across six issues: specificity of norms, legitimacy, implementability, accountability, geographic scope, and industry focus. Our systematic analytical comparison emphasises differences in legitimacy, accountability processes, and geographic scope while highlighting convergences in specificity, implementability, and industry focus. We argue that stakeholder focus largely explains the observed differences. Our results provide valuable insights for standard-setting organisations and decision makers seeking to understand the most popular sustainability accounting frameworks worldwide.
    Keywords: sustainability reporting; sustainability accounting; reporting standards; social responsibility disclosure framework.
    DOI: 10.1504/IJCM.2023.10061385