Sustainability Accounting, Management and Policy Journal: Volume 12 Issue 3

Guest editorial

Eduardo Simőes, Ana Patricia Duarte, Kanji Tanimoto, Ana Simaens, Vasco Rato

The linkage between CSR and cost of equity: an Indian perspective

Monika Dahiya, Shveta Singh

This study aims to explore the relationship between corporate social responsibility (CSR) and the cost of equity (CoE) capital of Indian manufacturing firms.

To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?

Seyed Mohsen Mirsadri, Frédérique Bardinet-Evraert, Serge Evraert

The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the…

Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis

Francisca Castilla-Polo, M. Isabel Sánchez-Hernández

This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the…

Sustainability efforts in the fast fashion industry: consumer perception, trust and purchase intention

Hannah L. Neumann, Luisa M. Martinez, Luis F. Martinez

This study aims to test for factors affecting environmental sustainability and purchase intention in the fashion industry. Accordingly, the authors developed a framework that…

Exploring mining multinational resettlements and corporate social responsibility in emerging economies: the case of the company VALE, SA in Mozambique

Constâncio A. Machanguana, Idalina Dias Sardinha

This paper aims to contribute to the scientific and societal debates about the role of corporate social responsibility (CSR) and particularly on the resettlements’ processes as…

Teaching sustainable development in business sciences degrees: evidence from Portugal

Sónia Ferreira Gomes, Susana Jorge, Teresa Eugénio

This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about…