Sustainability Accounting, Management and Policy Journal: Volume 16 Issue 1

Subject:

Table of contents

Sustainable development, economic policy uncertainty and tax risk

Wanyi Chen, Fanli Meng

Unpredictable economic landscapes have led to a continuous escalation in global economic policy uncertainty (EPU). Improving risk management and sustainability in an environment…

Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency

Nava Cohen, Xiaodi Zhu

This paper aims to examine the consistency between firms’ stakeholder-friendly responses to the COVID-19 pandemic and their environmental, social and governance (ESG) ratings…

Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements

Ping Wei, Yue Mao, Meng Zhu, Qi Zhu

This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.

Board gender diversity and accounting conservatism: the role of corporate social responsibility

Hussain Muhammad, Francesco Paolone, Stefania Migliori

This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate…

Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries

Qiang Li, Zichun He, Huaxia Li

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a…

Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures

Chunli Liu, Jing Cheng

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects…

Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region

Mohd Nadeem Bhat, Firdos Ikram

This study aims to explore the interplay between CO2 emissions, financial development (FD) and foreign direct investment (FDI) in Asia-Pacific and Oceania. It also aims to…

Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China

Shijun Huang, Pengcheng Du, Yu Hong

With the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises…

How does green finance affect human well-being in the context of aging populations? Evidences from China

Yourong Yao, Zixuan Wang, Chun Kwok Lei

The purpose of this study is to investigate the influence of green finance on human well-being in China in the context of urbanization and aging population. It aims to explore the…

Forward-looking information: does IIRC framework adoption matter?

Muhammad Bilal Farooq, Rashid Zaman, Stephen Bahadar, Fawad Rauf

This study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of…

Cover of Sustainability Accounting, Management and Policy Journal

ISSN:

2040-8021

e-ISSN:

2040-803X

ISSN-L:

2040-8021

Online date, start – end:

2010

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Prof Carol Adams