Sustainability Accounting, Management and Policy Journal
Issue(s) available: 67 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 7
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Issue 1 2011
People’s awareness and behaviours of circular economy around the world: literature review and research agenda
Jéssica dos Santos Leite Gonella, Moacir Godinho Filho, Lucila Maria de Souza Campos, Gilberto Miller Devós GangaThis paper aims to explore global research on individuals’ awareness and behaviours related to the Circular Economy, aiming to deepen the understanding of how people engage with…
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance
Lihua Guo, Yue Ding, Daming LiThis paper aims to investigate the impact of China’s Green Credit Guidelines (GCG) policy on the environmental, social and governance (ESG) scores of restricted enterprises and…
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China
Shijun Huang, Pengcheng Du, Yu HongWith the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises…
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones
Yatawattage Jayanie Malkila Yatawatta, Pournima SridarranIn response to water scarcity in Sri Lanka, the government is implementing strategies such as rainwater harvesting, efficient irrigation, wastewater treatment and desalination…
Forward-looking information: does IIRC framework adoption matter?
Muhammad Bilal Farooq, Rashid Zaman, Stephen Bahadar, Fawad RaufThis study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of…
Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities
Ana Sofia Silva Santos, Maria R.A. Moreira, Paulo S.A. SousaThis study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…
How does green finance affect human well-being in the context of aging populations? Evidences from China
Yourong Yao, Zixuan Wang, Chun Kwok LeiThe purpose of this study is to investigate the influence of green finance on human well-being in China in the context of urbanization and aging population. It aims to explore the…
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements
Ping Wei, Yue Mao, Meng Zhu, Qi ZhuThis paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.
Sustainability literature review research: advancing theory and practice
Vassiliki Grougiou, Seraina Anagnostopoulou, Joanne Louise Tingey-HolyoakThis paper aims to examine the most commonly used categories of sustainability literature review regarding their purpose, nature, strengths, weaknesses and potential for impact…
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling
Gaurav Dawar, Ramji Nagariya, Shivangi Bhatia, Deepika Dhingra, Monika Agrawal, Pankaj DhaundiyalThis paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance…
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?
Jude Chidiebere AnagoThis paper aims to examine the alternative financing available for sustainable infrastructure development in Nigeria’s sub-nations. Specifically, the study question is: what…
Sustainable development, economic policy uncertainty and tax risk
Wanyi Chen, Fanli MengUnpredictable economic landscapes have led to a continuous escalation in global economic policy uncertainty (EPU). Improving risk management and sustainability in an environment…
The co-evolution of sustainable finance stakeholders under the EU taxonomy for sustainable activities: an exploratory study of Irish disclosure experiences
Dylan Kirby, Cormac Hugh MacMahon, Sandra ThompsonIn pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as…
Assessing the carbon footprint of the agriculture, forestry, and fishing industry of Australia
Soheil Kazemian, Rashid Zaman, Mohammad Iranmanesh, Zuraidah Mohd SanusiThis study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The…
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries
Qiang Li, Zichun He, Huaxia LiAs the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a…
Trends, shifts and future prospects of sustainable finance research: a bibliometric analysis
Gohar Ayaz, Muhammad ZahidThis study aims to highlight the key aspects of sustainable finance using bibliometric analysis of the relevant literature extracted from two separate databases, Scopus and…
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region
Mohd Nadeem Bhat, Firdos IkramThis study aims to explore the interplay between CO2 emissions, financial development (FD) and foreign direct investment (FDI) in Asia-Pacific and Oceania. It also aims to…
Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs
Hien Vo Van, Malik Abu Afifa, Isam SalehThis study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore…
Sustainability, business strategy and innovation: a thematic literature review
Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva, Paulo Antônio ZawislakChallenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability…
Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review
Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger, Pascal WildEven though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their…
Board gender diversity and accounting conservatism: the role of corporate social responsibility
Hussain Muhammad, Francesco Paolone, Stefania MiglioriThis paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate…
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda
Elisa Truant, Edoardo Crocco, Laura Corazza, Edoardo BorlattoThis study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to…
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures
Chunli Liu, Jing ChengThis study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects…
Climate change disclosure performance and audit fees: evidence from Australia
Faisal Alshahrani, Baban Eulaiwi, Lien Duong, Grantley TaylorThis study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics…
A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil
Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco, Juliana Molina QueirozThis study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency
Nava Cohen, Xiaodi ZhuThis paper aims to examine the consistency between firms’ stakeholder-friendly responses to the COVID-19 pandemic and their environmental, social and governance (ESG) ratings…
Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia
Mohamed Chakib Kolsi, Ahmad Al-HiyariAnecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been…
Firm ownership structure and voluntary carbon disclosure: a systematic review and meta-analysis
Monica Singhania, Ibna BhanThis study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon…
Circular economy promotion and disclosure among Canadian municipalities
Camélia Radu, Gulliver LuxMunicipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…
A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting
María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno, Dolores Gallardo-VázquezPrevious research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability…
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision
Mengmeng Shan, Jingyi ZhuThis paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of…
Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting
Javier Andrades, Domingo Martinez-Martinez, Manuel LarránRelying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation
Shaizy Khan, Seema GuptaThis study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This…
How do ESG practices create value for businesses? Research review and prospects
Ni Wang, Haiying Pan, Yuze Feng, Sixuan DuThe purpose of this paper is to clarify the impact mechanisms and weighting factors of environmental, social and governance (ESG) practices on corporate value through bibliometric…
Non-financial reporting and corporate governance: a conceptual framework
Ruth Dimes, Matteo MolinariThis paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between…
Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping
Gennaro Maione, Corrado Cuccurullo, Aurelio TommasettiThe paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
ISSN:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams