Sustainability Accounting, Management and Policy Journal: Volume 12 Issue 5

Rob Gray (1952–2020): A personal perspective on his achievements at the University of Dundee in the 1990s

David Collison

This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and…

The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research

Jacob Hörisch

This paper aims to discuss the relation of the COVID-19 pandemic to sustainable development and, in particular, the UN sustainable development goals (SDGs). In so doing, the…

Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development

Stefan Schaltegger

The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable futures in…

The need for accounting-integrated data streams for scenario-based planning in primary production: responding to COVID-19 and other crises

Joanne Louise Tingey-Holyoak, John Dean Pisaniello

This study aims to explore the need for improved data sources and models for COVID-19 and climate-related risk scenario analysis in primary production. The COVID-19 pandemic is…

Corporate social performance (CSP) in time of economic crisis

Ludovic Cassely, Sami Ben Larbi, Christophe Revelli, Alain Lacroux

This study aims to compare the different effects of the 2008 economic crisis on companies’ corporate social performance (CSP) in coordinated market economies (CMEs) and liberal…

Accounting for gaming in the time of plague: COVID-19 in Macau

Carlos Noronha, Jieqi Guan, Sandy Hou In Sio

While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of…

Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

Muhammad Bilal Farooq, Rashid Zaman, Dania Sarraj, Fahad Khalid

This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of…

Economic policy uncertainty and corporate social responsibility performance: evidence from China

Tianjiao Zhao, Xiang Xiao, Bingshi Zhang

The purpose of this paper is to show how the external issue of economic policy uncertainty (EPU) affects enterprises’ corporate social responsibility (CSR).

Style-changing behaviour in the socially responsible mutual fund industry: consequences on financial and sustainable performance

Fernando Muñoz, María Vargas, Ruth Vicente

This study aims to examine style-deviation practices in the socially responsible mutual funds (SMRF) industry i.e. how mutual funds game their stated financial objectives to earn…

Towards 2014/95/EU directive compliance: the case of Poland

Łukasz Matuszak, Ewa Różańska

This study aims to investigate the differences in the extent of non-financial disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period surrounding the…

Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis

Ratna Wardhani, Yan Rahadian

Global palm oil production is growing rapidly, especially in Southeast Asia, with Indonesia and Malaysia as the biggest producers. Despite significant contributions to these…

AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations

Muhammad Bilal Farooq, Rashid Zaman, Muhammad Nadeem

This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality…

Signaling sustainability: impact that learning how to report has on enrollment, endowment and emissions of North American higher education institutions

Marcel C. Minutolo, Albena Ivanova, Michelle Cong

The purpose of this paper is to develop an integrated model assessing the frequency and timing between reports on the Association for the Advancement of Sustainability in Higher…