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Is Cost Stickiness Associated with Sustainability Factors?

Advances in Management Accounting

ISBN: 978-1-83982-913-0, eISBN: 978-1-83982-912-3

ISSN: 1474-7871

Publication date: 28 September 2020


Originality/value – The findings present new evidence to understand how management integrates cost management strategies with various dimensions of sustainability performance decisions and show that not all ESG activities are equally effective when it comes to cost stickiness. The authors also demonstrate that increased sustainability disclosure helps reduce information asymmetry incrementally more when both costs are sticky and CSR activities are sticky.




We appreciate helpful comments from seminar participants at the Peking University in China, Polytechnic University in Hong Kong, the University of Memphis, and the 2016 American Accounting Association Annual Meeting.


Golden, J., Kohlbeck, M. and Rezaee, Z. (2020), "Is Cost Stickiness Associated with Sustainability Factors?", Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 32), Emerald Publishing Limited, Bingley, pp. 35-73.



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