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
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 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…
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm
Leanne JohnstoneGrowing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital…
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…
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…
Balancing people, planet and profit: export strategies for sustainable value creation
Luis Filipe Lages, Graça Miranda Silva, Ana Isabel Canhoto, Luis F. Martinez, Sara JahanmirBusinesses are increasingly called upon to support the improvement of society and the environment, and one way to do so is by expanding into international markets, particularly…
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…
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…
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…
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…
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…
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).
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…
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…
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…
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…
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