Sustainability Accounting, Management and Policy Journal: Volume 8 Issue 3


Accounting and Finance

Table of contents

The impact of corporate social responsibility and internal controls on stakeholders’ view of the firm and financial performance

Orhan Akisik, Graham Gal

The purpose of this study is to empirically examine whether two major stakeholder groups – customers and employees – consider third party-reviewed corporate social…

Managerial ability and chemical releases

Li Sun

This study aims to examine the impact of managerial ability on the total amount of chemical releases reported to the Toxics Release Inventory (TRI) at the US Environmental…

Research and innovation processes revisited – networked responsibility in industry

Job Timmermans, Emad Yaghmaei, Bernd Carsten Stahl, Alexander Brem

The purpose of this paper is to explore how relationships between different actors are being shaped to allow industry to come to acceptable and desirable uses of research…

Diversity ASX corporate governance recommendations: a step towards change?

Sonia Shimeld, Belinda Williams, Justin Shimeld

The business case argument was used to underpin the inclusion of diversity disclosures within the Australian Securities Exchange (ASX) Corporate Governance Principles and…

Corporate sustainability and financial performance of Chinese banks

Olaf Weber

This paper analyzes the connection between the sustainability performance of Chinese banks and their financial indicators to explore whether sustainability regulations can…

Emerging phenomenon of corporate social and environmental reporting in China

Shengli Yu, Anna Lee Rowe

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through…

Cover of Sustainability Accounting, Management and Policy Journal



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  • Prof Carol Adams