Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 4

A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses

Sue Ogilvy, Danny O'Brien, Rachel Lawrence, Mark Gardner

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and…

Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach

Osman El-Said, Heba Aziz, Maryam Mirzaei, Michael Smith

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage…

Institutional pressure and real estate balanced scorecard indicators

Fana Rasolofo-Distler

This paper aims to discuss the impact of institutional pressures on the selection of the performance indicators in 83 balanced scorecards (BSC) used in French real estate…

The value relevance of sustainability reporting: does assurance and the type of assurer matter?

Ephraim Kwashie Thompson, Olivier Ashimwe, Samuel Buertey, So-Yeun Kim

This paper aims to investigate the relationship between sustainability reporting and firm value, and subsequently, ascertains the moderating effect of assurance and the type of…

Sustainable development goals and assurance of non-financial information reporting in Spain

Laura Sierra García, Helena María Bollas-Araya, María Antonia García Benau

This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial…

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies

Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Terri Trireksani

This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices…

Board characteristics and sustainability performance: empirical evidence from emerging markets

Mustafa Disli, Mustafa Kemal Yilmaz, Farah Finn Mohamud Mohamed

This study aims to investigate the effects of board attributes, i.e. board independence, gender diversity, board size and board activity, on the sustainability performance of 439…

The influence of the country governance environment on corporate environmental, social and governance (ESG) performance

Oren Mooneeapen, Subhash Abhayawansa, Naushad Mamode Khan

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of companies is influenced by the barriers and…