Sustainability Accounting, Management and Policy Journal: Volume 10 Issue 3

Market orientation, CSR and financial and marketing performance in manufacturing firms in Ghana and Ethiopia

Stephen Oduro, Leul Girma Haylemariam

Corporate social responsibility (CSR) often gives a humanistic touch to the marketing activities of firms and even creates the atmosphere that businesses are reliable. Yet, little…

Verbal tones in sustainability assurance statements: An empirical exploration of explanatory factors

Aminu Hassan

This paper aims to examine, through the lens of language expectancy theory (LET), how sustainability assurors use optimism and certainty in possible persuasion attempts. The paper…

Voluntary environmental collaborations and corporate social responsibility in Siem Reap city, Cambodia

Koet Vitiea, Seunghoo Lim

This study aims to identify which actors play leadership and brokerage roles in voluntary environmental collaborations and how the corporate social responsibility (CSR) of actors…

Do environmental responsibility views influence investors’ use of environmental performance and assurance information?

William Dilla, Diane Janvrin, Jon Perkins, Robyn Raschke

The purpose of this study is to investigate whether investor views regarding the benefits of corporate environmental responsibility moderate the influence of environmental…

The financial and market consequences of environmental, social and governance ratings: The implications of recent political volatility in Egypt

Ahmed Aboud, Ahmed Diab

This study aims to examine the combined impact of environmental, social and governance (ESG) ratings on the market and financial performance of Egyptian companies during the…

Education of sustainable development goals through students’ active engagement: A transformative learning experience

Dario Cottafava, Gabriela Cavaglià, Laura Corazza

The purpose of this paper is to discuss and present new teaching techniques to advance the concept and the practice of education for sustainable development (SD). Due to the…

Exploring the strategic variety of socially responsible investment: Financial performance insights about SRI strategy portfolios

Ana Ivanisevic Hernaus

The purpose of this study is to segment and profile socially responsible investment (SRI) funds based on investment strategies they use. Specifically, the paper investigates how…

The impact of readability of corporate social responsibility information on credibility as perceived by generalist versus specialist readers

Sophie Hoozée, Sophie Maussen, Perry Vangronsveld

This paper aims to study the impact of readability of corporate social responsibility (CSR) information on its credibility as perceived by generalist versus specialist readers. It…

Corporate water management systems and incentives to self-discipline

Linhan Zhang, Qingliang Tang

Water management is an emerging practice. This paper aims to propose a theoretical model of a corporate water management system (WMS) and empirically explores whether superior…

Is integrated reporting transformative?: An exploratory study of non-financial reporting archetypes

Pablo Rodríguez-Gutiérrez, Carmen Correa, Carlos Larrinaga

This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes…