Sustainability Accounting, Management and Policy Journal: Volume 12 Issue 1

An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting

Andre Prinsloo, Warren Maroun

This research complements the corporate reporting literature by exploring the different types of assurance, which companies are using to bolster the credibility of their…

The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs

Simone Pizzi, Andrea Venturelli, Fabio Caputo

The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor…

Foreign direct investment and the environment: disentangling the impact of greenfield investment and merger and acquisition sales

Ayesha Ashraf, Nadia Doytch, Merih Uctum

This study aims to examine the effect of greenfield foreign direct investment (GFDI) and mergers and acquisitions (M&A) on the environment and more specifically, on the sectoral…

Air pollution, auditors' pessimistic bias and audit quality: evidence from China

Huangyue Chen, Xiaoping Tan, Qun CAO

This paper aims to investigate whether and how air pollution affects auditor behavior and audit quality. Specifically, the authors draw from studies of behavioral economics and…

Sustainable outcomes: INS/IEO and the relevance of proximity and control to drive change

Nick Barter, Clair Alston-Knox

This study aims to explore and develop new theories. These theories emerged from combining environmental psychology literature with sustainability literature and the five research…

The impact of eco-innovation on the stock returns of technology-based KIBS: role of eco-innovation type and its degree of novelty

Dawid Szutowski

The purpose of this paper is to determine the role of eco-innovation type and its degree of novelty in increasing the stock returns of technology-based knowledge-intensive…

Female directors on boards. The impact of faultlines on CSR reporting

M. Camino Ramon-Llorens, Emma Garcia-Meca, María Consuelo Pucheta-Martínez

This paper aims to analyze the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors…

Firm and country characteristics related to cumulative contribution to society

Carlos Serrano-Cinca, Beatriz Cuéllar-Fernández, Yolanda Fuertes-Callén

Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the…

Corporate environmental responsibility in China: a strategic political perspective

Wei Wang, Chunxiang Zhao, Xinfeng Jiang, Yiming Huang, Sihai Li

Against the background of the enormous economic transition China is undertaking, government intervention over corporate behavior is a frequent and, arguably, necessary measure…