Sustainability Accounting, Management and Policy Journal: Volume 12 Issue 4

Editorial

Ki-Hoon Lee, Stephan Vachon

Addressing sustainability information needs along supply chains

Roya Manuela Akhavan, Dimitar Zvezdov

Gaining a better understanding of various actors’ information demands and developing suitable approaches to fulfilling them is key in managing sustainability performance in supply…

Stakeholders and socially responsible supply chain management: the moderating role of internationalization

Matthias Damert, Lisa Koep, Edeltraud Guenther, Jonathan Morris

The purpose of this study is to examine how the pressures from stakeholders located in company's country of origin and level of internationalization of the company influence the…

Supply chain MFCA implementation: emphasizing evidence on coordination

Akira Higashida

This study aims to clarify systematically the contribution of material flow cost accounting (MFCA) to green supply chain management (GSCM) by examining the coordination mechanisms.

Editorial

Diogenis Baboukardos, Eshani Beddewela, Teerooven Soobaroyen

Environmental disclosure quality and risk: the moderating effect of corporate governance

Zabihollah Rezaee, Mohammad Alipour, Omid Faraji, Mehrdad Ghanbari, Babak Jamshidinavid

The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG…

Social responsibility or smoke screening: evidence from India

Nemiraja Jadiyappa, Bhavik Parikh, Namrata Saikia, Adam Usman

The purpose of this study is to examine whether the choice of a firm to spend resources on corporate social responsibility (CSR) activities is associated with its actual social…

Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy

Aditi Singh, Madhumita Chakraborty

This study aims to empirically examine the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) in Indian firms.

Corporate community relations and development: engagement with indigenous peoples

Jhon Urasti Blesia, Susan Wild, Keith Dixon, Beverley Rae Lord

The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies…

Imag(in)ing Colombian post-conflict in corporate sustainability reports

Andrés Cabrera-Narváez, Fabián Leonardo Quinche-Martín

This paper aims to study the use of photos in corporate sustainability reports (CSRs) as a means to gain legitimacy concerning Colombian post-conflict representations.