Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 3

Embedding and managing blockchain in sustainability reporting: a practical framework

Simone Pizzi, Andrea Caputo, Andrea Venturelli, Fabio Caputo

The purpose of this paper is to evaluate blockchain’s enabling role for sustainability reporting. This study extends the scientific knowledge about the impacts related to the…

Photo disclosure in human rights issues by fortune companies: an impression management perspective

Xianrui Zeng, Mahmood Momin, Mohammad Nurunnabi

This study aims to investigate the representation of human rights issues within photographs in the 2015 corporate social responsibility (CSR) reports of Fortune 70 companies.

Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition

Rosa Esteban-Arrea, Nicolas Garcia-Torea

This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple…

Country-level sustainability and cross-border banking flows

Sureyya Burcu Avci, Gözde Sungu-Esen

This paper aims to investigate the association between country-level sustainability scores and cross-border bank-to-non-bank flows within countries.

Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors

Xueji Liang, Lu Dai, Sujuan Xie

Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection…

Corporate governance and sustainability reporting quality: evidence from Nigeria

Olayinka Erin, Alex Adegboye, Omololu Adex Bamigboye

This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria.

The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?

Francisco José López-Arceiz, Cristina del Río, Ana Bellostas

This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics…

Corporate social responsibility and financial accounting concepts: evidence from an emerging market

Shaban Mohammadi, Hadi Saeidi

The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings…