Sustainability Accounting, Management and Policy Journal: Volume 14 Issue 7

Refining integrated thinking

Warren Maroun, Dusan Ecim, Dannielle Cerbone

Integrated thinking involves a holistic, multi-capital approach to decision-making and operations to promote value creation and sustainability. This paper aims to outline a…

CEO talk of sustainability in CEO letters: towards the inclusion of a sustainability embeddedness and value-creation perspective

Susanne Arvidsson

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition…

Corporate accountability and big data analytics: is non-financial disclosure a missing link?

Marisa Agostini, Daria Arkhipova, Chiara Mio

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and…

Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, John Dumay

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors…

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Magnus Frostenson, Leanne Johnstone

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to…

Business engagement for the SDGs in COVID-19 time: an Italian perspective

Francesco Scarpa, Riccardo Torelli, Simona Fiandrino

This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.

Understanding corporate tax responsibility: a systematic literature review

Francesco Scarpa, Silvana Signori

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a…

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

Camilla Ciappei, Giovanni Liberatore, Giacomo Manetti

This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.

Past, present and future of impact investing and closely related financial vehicles: a literature review

Helen Chiappini, Nicoletta Marinelli, Raja Nabeel-Ud-Din Jalal, Giuliana Birindelli

The purpose of this study is to analyze the intersection of research on impact investing and its closely related financial vehicles.

Rethinking sustainability in cocoa supply chain in light of SDG disclosure

Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui, Luciana O. Cezarino

This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights…

Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation

Leanne Johnstone, David Yates, Sebastian Nylander

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…

Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano, Mats Danielson

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted…

Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting

Alessandra Kulik, Michael Dobler

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…