Sustainability Accounting, Management and Policy Journal: Volume 11 Issue 2

Academic engagement in policy-making and social and environmental reporting

Nicolas Garcia-Torea, Carlos Larrinaga, Mercedes Luque-Vílchez

This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of…

Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives

Tom Tyson, Carol A. Adams

Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could…

Integrated reports, external assurance and financial performance: An empirical analysis on North American firms

Orhan Akisik, Graham Gal

The purpose of this paper is to examine the relationship between integrated reports, external assurance and financial performance for North American firms between 2011 and 2016.

Rationales for integrated reporting adoption and factors impacting on the extent of adoption: A UK perspective

Fiona Ann Robertson, Martin Samy

The purpose of this paper is to investigate rationales for integrated reporting (<IR>) adoption and factors that impact on the extent of adoption in the UK early adopter…

Countries’ regulatory context and voluntary carbon disclosures

Antonio J. Mateo-Márquez, José M. González-González, Constancio Zamora-Ramírez

This study aims to analyse the relationship between countries’ regulatory context and voluntary carbon disclosures. To date, little attention has been paid to how specific climate…

The main determinants of adopting domestic biomass heating systems: An integrating model

Inmaculada García-Maroto, Francisco Muñoz-Leiva, Elena Higueras-Castillo, Francisco Liébana-Cabanillas

Understanding the antecedents of biomass heating adoption by domestic users is important for both public authorities and businesses because of the impact of this technology on…

YOU EARN as YOU LIVE as YOU VALUE: Consumption–work dialectic and its implications for sustainability

Patrick O'Sullivan, Suthisak Kraisornsuthasinee

In economic theory, the relationship between working/earning decisions and consumption/lifestyle decisions has been conceptualised in an almost entirely unidirectional manner…

Enhancing firms’ environmental performance and financial performance through green supply chain management practices and institutional pressures

Masood Nawaz Kalyar, Aftab Shoukat, Imran Shafique

The purpose of this study is to examine how individual dimensions of green supply chain management (GSCM) practices affect firms’ financial performance directly and through…