Sustainability Accounting, Management and Policy Journal: Volume 16 Issue 2

The concept of materiality in sustainability reporting: from essential contestation to research opportunities

Josua Oll, Theresa Spandel, Frank Schiemann, Janna Akkermann

The purpose of this study is to investigate whether a unified understanding of materiality is possible, given that conceptual pluralism represents a key characteristic of…

Environmental, social and governance (ESG) performance and abnormal positive tone

Xin Yang, Jingwei Bao, Kezhen Zhang

The purpose of this study is to explore the relationship between environmental, social and governance (ESG) performance and tone management in the annual report. This is based on…

Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy

Biswajit Ghose, Nivaj Gogoi, Premendra Kumar Singh, Kiran Gope

This study aims to investigate the impact of corporate climate change disclosure (CCD) on the financial performance of Indian firms.

Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive

Erekle Pirveli, Esther Ortiz-Martínez, Salvador Marín-Hernández, Paul Thompson

This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission…

Short-selling and corporate ESG performance: evidence from China

Deshuai Hou, Junnan Yan, Qiong Sun, Ying Chen

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited…

Flowing toward transparency: impact of China’s water resource tax policy pilot on corporate water disclosure

Nizhou Yu, Duan Liu, Hong Wan

Amid the increasing water risks faced by firms, external investors are becoming more interested in corporate water disclosure and research on its drivers has become prominent…

Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences?

Francis Kamewor Tetteh, Kwame Owusu Kwateng, John Mensah

With limited empirical evidence, prior studies have proposed that green practices can be leveraged to enhance carbon neutrality. This study draws on the contingent natural…

Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study

Renu Devi, Mohammad Firoz, R. Saravanan

This study aims to investigate redundant information in mandatory non-financial reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a new…

Absolute emissions targets and voluntary carbon disclosure: an international empirical survey

Antonio J. Mateo-Márquez, José M. González-González, Constancio Zamora-Ramírez

This paper aims to analyze the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (SBTs).

Inclusive mapping of sustainable finance and accounting: a bibliometric review

Zijun Lin, Chaoqun Ma, Olaf Weber, Yi-Shuai Ren

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…