Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 5

Assessing the impact of environmental accounting research: evidence from citation and journal data

Charles H. Cho, Tiphaine Jérôme, Jonathan Maurice

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and…

Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes

Anna Tilba

This paper aims to examine the stewardship practices of BlackRock, one of the world’s biggest index managers, to highlight a tension and contradictions associated with…

The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective

Juliette Senn, Mercedes Luque-Vílchez, Carlos Larrinaga

The purpose of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics used thus far in research performance…

Sustainability and the Australian international higher education industry: towards a multidimensional model

Min Hong, Ian Hardy

This paper aims to explore how the Australian Government represented issues of sustainability in Australian international higher education (IHE) policies and how it framed efforts…

The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs

Leanne Johnstone

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the…

Corporate responsibility coalitions and the sustainability issues management capabilities of firms

Natalia G. Vidal, Harry J. Van Buren III

The purpose of this study is to explore how business-only corporate responsibility coalitions (CRCs) help member firms manage sustainability issues.

Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries

Soheil Kazemian, Hadrian Geri Djajadikerta, Terri Trireksani, Kazi Sohag, Zuraidah Mohd Sanusi, Jamaliah Said

This study aims to evaluate the practices of carbon management accounting (CMA) made by companies committed to sustainability in Australia’s four highest carbon-emitting…

Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure

Jon Perkins, Cynthia Jeffrey, Martin Freedman

As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that…

Stakeholder salience and environmental stewardship among hotels in Malaysia

Puspavathy Rassiah, Norita Mohd Nasir, Ghazala Khan, Sa'adiah Munir

This study aims to investigate the influence and impacts of stakeholders on the awareness and attitudes towards environmental management practices (EMPs) among hotel managers in…

Environmental performance and cost of finance: evidence from emerging markets

Hüseyin Temiz

This study aims to investigate the effects of environmental performance (EP) of firms and its pillars on both cost of debt and equity (COF) in emerging market context.