Q. Can I use acronyms for organisations, companies, etc. in citations?

The use of acronyms in citations follows the same rule as when you use acronyms within the body of your work, in that, the first instance of organisation name should be written in full, followed by the acronym in brackets.

For example: Royal Institute of British Architects (RIBA).

The acronym can then be used for all subsequent mentions of the organisation, including citations.

If you have already introduced the acronym within the main body of your work, you can use the acronym in the citation, for example: (RIBA, 2016).

If you have not already introduced the acronym in the main body of your work, or cited the organisation, then the citation for this first mention of the organisation would be formatted as follows:

(Royal Institute of British Architects [RIBA], 2016). 

Or, if using the organisation name in your sentence:

Royal Institute of British Architects (RIBA) (2016) ...

For all subsequent citations for this organisation, the acronym can be used, as follows: (RIBA, 2016).

Can I use acronyms for organisations, companies, etc. in the full reference?

When adding the corresponding reference in your reference list write the organisation name in full.  Do not use the acronym.