The failure of transparency as self-regulation

• Published in: Sustainability accounting, management and policy journal (Print) Vol. 14; no. 4; pp. 852 - 876
• Main Authors: Vigneau, Laurence, Adams, Carol A.
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Publishing Limited 18.07.2023; Emerald Group Publishing Limited
• Subjects: Accountability; Compliance; Legitimacy; Materiality; Quality standards; Social responsibility; Stakeholders; Sustainability reporting; Transparency; Global reporting initiative; Transparency; CSR reporting; Sustainability reporting; Self-regulation

Purpose This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental tool. Design/methodology/approach This study co...