Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 1

Accountability by design? Exploring design characteristics of corporate social responsibility standards

Norma Schönherr, Heike Vogel-Pöschl, Florian Findler, André Martinuzzi

While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them…

Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning

Loai Ali Zeenalabden Ali Alsaid

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of…

Strengthening impact integrity in investment decision-making for sustainable development

Fara Azmat, Ameeta Jain, Fabienne Michaux

This paper aims to focus on impact integrity in investment decision-making – an under-researched yet important topic – as a means for optimising investor contributions to…

Materiality assessment: the case of Latin American listed companies

Yully Marcela Sepúlveda-Alzate, María Antonia García-Benau, Mauricio Gómez-Villegas

This paper aims to propose a measurement of the materiality of environmental, social and governance information (ESG) reported by listed companies belonging to sensitive…

Benchmarking corporate water reporting in emerging economies: the case of Peru

Lisa Annita Bunclark, Gregory J. Scott

This paper aims to develop a framework to examine corporate water reporting (CWR) that considers the context in emerging economies and determine if and how companies are…

What sustainability assurance services do institutional investors demand and what value do they give them?

Isabel-María García-Sánchez, Beatriz Aibar-Guzmán, Cristina Aibar-Guzmán

The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of…

Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?

Ajay Adhikari, Haiyan Zhou

This paper aims to exploit the varying level of responses to the carbon disclosure project (CDP) to assess the economic consequences of carbon emission disclosure by disclosure…

Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France

Ghassan H. Mardini, Fathia Elleuch Lahyani

Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions…

Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh

Seong Mi Bae, Md. Abdul Kaium Masud, Md. Harun Ur Rashid, Jong Dae Kim

There was no previous firm-level empirical research to examine cross-sectional differences in climate financing. The purpose of this study is to determine the key elements of the…

Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes

Antonio Garcia-Amate, Alicia Ramírez-Orellana, Alfonso A. Rojo Ramirez

This study aims to examine the attractiveness of the regional Dow Jones Sustainability Indexes (DJSI) and several renewable energy indexes during December 31, 2010 to December 31…