Sustainability Accounting, Management and Policy Journal
Issue(s) available: 66 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 7
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Issue 1 2011
The construction of the normative persuasion of social and environmental reporting regulation
Mercedes Luque-Vílchez, Javier Husillos, Carlos LarrinagaThis study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…
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…
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…
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…
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response
Yirong Gao, Xiaolin Wang, Dongsheng LiThis study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the…
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…
CEO’s IT background and continuous green innovation of enterprises: evidence from China
Junyu Pan, Han Bao, Javier Cifuentes-Faura, Xiaoqian LiuThis paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).
Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions
Ronnie Figueiredo, Pedro CabralThe purpose of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for…
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…
Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms
Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei XuDriven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in…
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…
Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective
Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina, Irene Gil-SauraThe purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the…
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns
João M.M. Lopes, Sofia Gomes, Tiago TrancosoGreen consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…
Stakeholder value creation system: understanding the process
Silvia Ferraz Nogueira De Tommaso, Felipe Mendes BoriniUnderstanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation…
Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach
Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez, Ana Muñoz-MazónThis study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…
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…
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…
ISSN:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams