Sustainability Accounting, Management and Policy Journal
Issue(s) available: 69 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 7
Volume 15
Volume 14
Volume 13
Volume 12
Volume 11
Volume 10
Volume 9
Volume 8
Volume 7
Volume 6
Volume 5
Volume 4
Volume 2
-
Issue 1 2011
Digitalizing corporate whistleblowing systems: the role of country peers in the adoption of substantive CSR initiatives
Rahmatdi RahmatdiThis study aims to examine whether companies adopt digital platforms for corporate whistleblowing systems (CWSs), as more substantive corporate social responsibility (CSR…
Environmental, social and governance (ESG) performance and abnormal positive tone
Xin Yang, Jingwei Bao, Kezhen ZhangThe 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…
Absolute emissions targets and voluntary carbon disclosure: an international empirical survey
Antonio J. Mateo-Márquez, José M. González-González, Constancio Zamora-RamírezThis paper aims to analyze the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (SBTs).
Forward-looking information: does IIRC framework adoption matter?
Muhammad Bilal Farooq, Rashid Zaman, Stephen Bahadar, Fawad RaufThis study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of…
Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities
Ana Sofia Silva Santos, Maria R.A. Moreira, Paulo S.A. SousaThis study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…
How does green finance affect human well-being in the context of aging populations? Evidences from China
Yourong Yao, Zixuan Wang, Chun Kwok LeiThe 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…
Stopgap or sustainable strategy? The impact of China’s green credit guidelines policy on corporate ESG performance
Lihua Guo, Yue Ding, Daming LiThis paper aims to investigate the impact of China’s Green Credit Guidelines (GCG) policy on the environmental, social and governance (ESG) scores of restricted enterprises and…
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China
Shijun Huang, Pengcheng Du, Yu HongWith the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises…
Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling
Gaurav Dawar, Ramji Nagariya, Shivangi Bhatia, Deepika Dhingra, Monika Agrawal, Pankaj DhaundiyalThis paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance…
Sustainable development, economic policy uncertainty and tax risk
Wanyi Chen, Fanli MengUnpredictable economic landscapes have led to a continuous escalation in global economic policy uncertainty (EPU). Improving risk management and sustainability in an environment…
Assessing the carbon footprint of the agriculture, forestry, and fishing industry of Australia
Soheil Kazemian, Rashid Zaman, Mohammad Iranmanesh, Zuraidah Mohd SanusiThis study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The…
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries
Qiang Li, Zichun He, Huaxia LiAs the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a…
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements
Ping Wei, Yue Mao, Meng Zhu, Qi ZhuThis paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region
Mohd Nadeem Bhat, Firdos IkramThis 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…
Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs
Hien Vo Van, Malik Abu Afifa, Isam SalehThis study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore…
Board gender diversity and accounting conservatism: the role of corporate social responsibility
Hussain Muhammad, Francesco Paolone, Stefania MiglioriThis paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate…
Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda
Elisa Truant, Edoardo Crocco, Laura Corazza, Edoardo BorlattoThis study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to…
Circular economy promotion and disclosure among Canadian municipalities
Camélia Radu, Gulliver LuxMunicipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…
Board skill diversity and corporate environmental responsibility: the moderating effects of formal and informal pressures
Chunli Liu, Jing ChengThis study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects…
Climate change disclosure performance and audit fees: evidence from Australia
Faisal Alshahrani, Baban Eulaiwi, Lien Duong, Grantley TaylorThis study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics…
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency
Nava Cohen, Xiaodi ZhuThis paper aims to examine the consistency between firms’ stakeholder-friendly responses to the COVID-19 pandemic and their environmental, social and governance (ESG) ratings…
Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision
Mengmeng Shan, Jingyi ZhuThis paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of…
Firm ownership structure and voluntary carbon disclosure: a systematic review and meta-analysis
Monica Singhania, Ibna BhanThis study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon…
Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting
Javier Andrades, Domingo Martinez-Martinez, Manuel LarránRelying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…
ISSN:
2040-8021e-ISSN:
2040-803XISSN-L:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams
Further Information
