Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 2

Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care

Salim Khaleel Khalid, Claire Beattie, John Stehpen Sands

This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs).

Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator

Neuza Ribeiro, Ana Patrícia Duarte, Rita Filipe, Rajasekhar David

This study aims to examine the impact of authentic leadership (AL) on employees’ organizational citizenship behaviors (OCB) by investigating the mediating effect of affective…

Sustainability reporting and approaches to materiality: tensions and potential resolutions

Sveinung Jørgensen, Aksel Mjøs, Lars Jacob Tynes Pedersen

The concept of materiality is becoming increasingly important for sustainability performance measurement and reporting. It is widely agreed upon that materiality matters, in the…

The institutionalisation of sustainability reporting in management practice: evidence through action research

Lara Tarquinio, Chiara Xhindole

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain

Sandeep Singh, Samir K. Srivastava

This paper aims to address the conceptual and practical challenges in integrating triple bottom line (TBL) sustainability in the agriculture supply chain (ASC). It identifies the…

Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa

Emmanuel Tetteh Asare, Bruce Burton, Theresa Dunne

This study aims to explore individual perceptions about how the government, as the main architect of policies and regulations, discharges strategic accountability in Ghana’s oil…

Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises

Hui-Cheng Yu

This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the…

The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective

Emiliano Ruiz-Barbadillo, Jennifer Martínez-Ferrero

Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional…

Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings

Li Li Eng, Mahelet Fikru, Thanyaluk Vichitsarawong

The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability…

Does national ethical judgement matter for earnings management?

Dante Baiardo Cavalcante Viana Jr, Isabel Lourenço, Ervin Lynn Black

This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting…