Journal of Applied Accounting Research: Volume 25 Issue 4

Guest editorial: Climate risk and environmental accounting in a world of change

Jia Liu, Rashid Zaman, Nader Atawnah, Othmar Lehner

A corporate risk assessment and reporting model in emerging economies

Ghassem Blue, Omid Faraji, Mohsen Khotanlou, Zabihollah Rezaee

The growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability…

Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong

Ricky Chung, Lyndie Bayne, Jacqueline Louise Birt

The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence

Md Abubakar Siddique, Khaled Aljifri, Shahadut Hossain, Tonmoy Choudhury

In this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether…

EMAS III-based analysis of European eco-management for energy efficiency investments

Hasan Dinçer, Serhat Yuksel, Muhammad Ishaq M. Bhatti, Alexey Mikhaylov

The aim is to analyze the European eco-management because the global warming has become a topical issue impacting the whole world. Individual countries are trying to minimize all…

Corporate social responsibility decoupling: a systematic literature review and future research agenda

Shabana Talpur, Muhammad Nadeem, Helen Roberts

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined…