Sustainability Accounting, Management and Policy Journal: Volume 11 Issue 1

The challenge: Re-steering accountability concepts to incorporate biodiversity management and reporting

Jean Raar, Meropy Barut, Mohammad Istiaq Azim

The purpose of this paper is to re-kindle debate about finding a conceptual and pragmatic basis for accounting and accountability researchers and to incorporate biodiversity…

The presence of citizen science in sustainability reporting

Edward Millar, Cory Searcy

Ongoing environmental threats have intensified the need for firms to take big leaps forward to operate in a manner that is both ecologically sustainable and socially responsible…

Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?

Ikram Radhouane, Mehdi Nekhili, Haithem Nagati, Gilles Paché

This paper aims to investigate whether providing voluntary external assurance on voluntary environmental information by firms operating in environmentally sensitive industries…

Web-based impression management? Salient features for CSR disclosure prominence

Sabrina Chong, Asheq Rahman

The purpose of this paper is to identify the web-based features of corporate social responsibility (CSR) disclosure that play a role in making CSR information prominent to…

The impact of board composition on the level of ESG disclosures in GCC countries

Mahmoud Arayssi, Mohammad Jizi, Hala Hussein Tabaja

This paper aims to investigate the impact of board composition on environmental, social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on the…

Materiality analysis in sustainability and integrated reports

Felix Beske, Ellen Haustein, Peter C. Lorson

This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following…

The hidden power of language: How “value creation accounting” influences decisions on expenditures, cost reductions and staff costs

Philipp Hummel, Jacob Hörisch

Stakeholder theory research identifies changes in language as one possible mechanism to overcome the deficiencies of current accounting practices with regard to social aspects…

Information asymmetry in CSR reporting: publicly-traded versus privately-held firms

L. Emily Hickman

This paper aims to investigate the motivations behind the publication of corporate social responsibility (CSR) reports, and particularly the effect of information asymmetry…

Social value analysis: the case of Pompeu Fabra University

Silvia Ayuso, Pablo Sánchez, José Luis Retolaza, Mònica Figueras-Maz

This paper aims to explore how to quantify the social value generated by higher education from a social accounting perspective. The proposed approach is integrated social value…

Sustainability governance and legitimisation processes: Gulf of Mexico oil spill

Nader Elsayed, Sameh Ammar

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social…