Sustainability Accounting, Management and Policy Journal
Issue(s) available: 62 – From Volume: 1 Issue: 1, to Volume: 14 Issue: 7
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Issue 1 2011
CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”
Manuel Castelo BrancoBy providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance…
The trilogy in sustainability of environmental performance, assurance quality and firm value
Hanen Khaireddine, Isabelle Lacombe, Anis JarbouiAlthough the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and…
Non-financial information assurance: a review of the literature and directions for future research
Muhammad Bilal Farooq, Asem Saad Ali Azantouti, Rashid ZamanThis study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?
Fei Xu, XinZhu Liu, Qian Liu, XiaoYang Zhu, DuanMing ZhouConsidering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate…
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…
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework
Yaismir Adriana RiveraDrawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by…
Explorations in organized hypocrisy and a proposed direction for a sustainable future
Gerard Farias, Nancy E. Landrum, Christine Farias, Isabella KrysaSince the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption…
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
Charl de Villiers, Ruth Dimes, Matteo MolinariThe ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting…
Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy
Maqsood Ahmad, Qiang Wu, Shakeel AhmedThis study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and…
Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan
Mao-Feng Kao, Cih-Huei Jian, Chien-Hao TsengThe purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on…
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia
Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi, Reza Widhar PahleviThis research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia.
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…
The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions
Montserrat Núnez Chicharro, Musa Mangena, María Inmaculada Alonso Carrillo, Alba María Priego De La CruzHigher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have…
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…
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?
Asil Azimli, Kemal CekThe purpose of this paper is to test if building reputation capital through environmental, social and governance (ESG) investing can mitigate the negative effect of economic…
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
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