Sustainability Accounting, Management and Policy Journal: Volume 10 Issue 1

CSR as hypocrisy avoidance: a conceptual framework

Johanna Jauernig, Vladislav Valentinov

The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. The strategic turn in CSR has brought the dilemma to a…

Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research: A review and assessment

Dennis M. Patten, Hyemi Shin

The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure…

The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure

Mercedes Luque-Vílchez, Enrique Mesa-Pérez, Javier Husillos, Carlos Larrinaga

The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of…

How does environmental performance map into environmental disclosure?: A look at underlying economic incentives and legitimacy aims

Hani Tadros, Michel Magnan

Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and…

Legitimacy-seeking strategies in the gambling industry: the case of responsible gambling

Tiffany Cheng Han Leung

The purpose of this paper is to examine how responsible gambling policies are communicated and presented as a legitimation strategy to different stakeholders.

Integrated reporting: perspectives of corporate report preparers and other stakeholders

Desi Adhariani, Charl de Villiers

This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.

Social assessment and management of conflict minerals: a systematic literature review

Samanthi Silva, Stefan Schaltegger

The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of…

Corporate social responsibility and financial analysts: a review of the literature

Anne-Kathrin Hinze, Franziska Sump

The purpose of this paper is to systematise the current state of research on the association between companies’ corporate social responsibility (CSR) engagement and financial…

Mandated social disclosure: Evidence that investors perceive poor quality reporting as increasing social and political cost exposures

Jomo Sankara, Dennis M. Patten, Deborah L. Lindberg

This paper investigates the market response to the poor quality of reporting on the first mandated set of conflict minerals disclosures in the US setting. The authors examine the…