Prelims

Half Title Page

SUSTAINABILITY ACCOUNTING: EDUCATION, REGULATION, REPORTING AND STAKEHOLDERS

Series Page

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editors: Ataur Belal and Stuart Cooper

Recent Volumes:

Volumes 1–5: Edited by Martin Freedman and Bikki Jaggi

Volume 6: Edited by Ataur Belal and Stuart Cooper

Title Page

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT VOLUME 7

SUSTAINABILITY ACCOUNTING: EDUCATION, REGULATION, REPORTING AND STAKEHOLDERS

SERIES EDITORS

ATAUR BELAL

Aston University, Birmingham, UK

STUART COOPER

University of Bristol, Bristol, UK

GUEST EDITORS

SOPHIE GIORDANO-SPRING

Institut Montpellier Management, MRM, University of Montpellier, Montpellier, France

JONATHAN MAURICE

TSM-Research, Toulouse Capitole University, CNRS, Toulouse, France

CHARLES H. CHO

Schulich School of Business, York University, Toronto, Canada

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2018

Copyright © 2018 Emerald Publishing Limited

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78754-889-3 (Print)

ISBN: 978-1-78754-888-6 (Online)

ISBN: 978-1-78754-890-9 (Epub)

ISSN: 1479-3598 (Series)

Editorial Advisory Board

• Professor David Campbell

  Newcastle University, UK

• Professor Charles H. Cho

  Schulich School of Business, York University, Canada

• Professor Aracéli Cristina de S. Ferreira

  Universidade Federal do Rio de Janeiro, Brazil

• Professor Maisa de Souza Ribeiro

  University of Sao Paulo, Brazil

• Professor Charl de Villiers

  University of Auckland, New Zealand

• Professor Martin Freedman

  Towson University, USA

• Dr. Suzana Grubnic

  Loughborough University, UK

• Professor Christian Herzig

  University of Kassel, Germany

• Professor Mike Jones

  University of Bristol, UK

• Professor Matias Laine

  University of Tampere, Finland

• Professor Carlos Larrinaga-Gonzalez

  Universidad de Burgos, Spain

• Professor Glen Lehman

  University of South Australia, Australia

• Professor Collins Ntim

  University of Southampton, UK

• Professor Carlos Noronha

  University of Macau, Macau

• Professor Brendan O’Dwyer

  University of Amsterdam, The Netherlands

• Professor Lee D. Parker

  RMIT University, Australia

• Professor Dennis Patten

  Illinois State University, USA

• Professor Robin Roberts

  University of Central Florida, USA

• Professor Stefan Schaltegger

  Leuphana University Lüneburg, Germany

• Dr. Javed Siddiqui

  University of Manchester, UK

• Professor Chris van Staden

  Auckland University of Technology, New Zealand

List of Contributors