Sustainability Accounting, Management and Policy Journal
Issue(s) available: 72 – From Volume: 1 Issue: 1, to Volume: 16 Issue: 7
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Issue 1 2011
Study on the dynamic coupled coordination and influencing factors of the digital economy, energy and human habitat in Western China
Shiwu Li, He Yang, Wei Huang, Hao YangThis study aims to explore the spatio-temporal dynamic characteristics and influencing factors of the coordination degree of the three systems of digital economy, energy and human…
Strategies for environmental sustainability: analyzing the green and digital transitions
Ravita Kharb, Charu Shri, Neha Saini, Dinesh KumarGreen and digital transitions (twin transition) help in achieving climate neutrality, cutting down the pollution level and reviving biodiversity. Organizations can mitigate their…
The neutralization of ESG risks by leading agri-food companies
Olivier Boiral, Marie-Christine Brotherton, David TalbotThe purpose of this paper is to shed more light on the motivations for environmental, social and governance (ESG) risk management by agri-food companies and the neutralization…
Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries
Muhammad Bilal Farooq, Khwaja Naveed, Fahad Khalid, Anil Kumar Narayan, Ibrahim Mustafa KhudirGiven growing concerns about water scarcity, this study aims to investigate the extent and quality of corporate water management disclosures (hereafter water disclosures) in…
Understanding the role of gender diversity in ESG misconduct. The moderating effect of gender equality policies
Emma García-Meca, Jennifer Martinez-FerreroThis paper aims to investigate whether gender-diverse boards and top management teams (TMTs) reduce undesirable environmental social governance (ESG) behavior and whether a…
Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments
Nawazish Mirza, Cristiana Doina Tudor, Alexandra Horobet, Lucian BelascuThis study aims to explore the strategic integration of Sharia-compliant and environmental, social and governance (ESG)-focused investments within global equity portfolio…
An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa
Claudia Ferreira, Dusan Ecim, Warren MarounThis study aims to develop an index to evaluate the extent to which key performance indicators (KPIs) align with the principles of integrated thinking.
CSR reporting and corporate performance: the role of strategic emphasis
Ruba Hamed, Jan Smolarski, Wasim Al-Shattarat, Basiem Al-ShattaratThis study aims to investigates the impact of newly implemented regulations on corporate social responsibility (CSR) reporting on company performance. It also seeks to understand…
How to engineer sustainability: from resource-wise manufacturing towards ecosystem-wide impacts
Julian M. Müller, Nikolai Kazantsev, Richard Allmendinger, Amirhossein Salehi-Amiri, Jacqueline Zonichenn Reis, Shaden Jaradat, Helena Bartolo, Paulo Jorge Da Silva BartoloThis conceptual paper aims to present a perspective on how to engineer sustainability through the prism of Industry 4.0 technologies and outline propositions to guide future…
An integrated literature review on the adoption and diffusion of multicapital accounting innovations
Simon Alcouffe, Marie Boitier, Richard JabotThis study aims to provide an integrated review of the literature on the diffusion, adoption and implementation of multicapital accounting (MCA) innovations.
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives
Rahmatdi RahmatdiThis study aims to examine whether companies adopt digital platforms for corporate whistleblowing systems (CWSs), as more substantive corporate social responsibility (CSR…
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…
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 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…
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…
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…
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…
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…
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…
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…
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…
ISSN:
2040-8021e-ISSN:
2040-803XISSN-L:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams
Further Information
