Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 1

Explorations in organized hypocrisy and a proposed direction for a sustainable future

Gerard Farias, Nancy E. Landrum, Christine Farias, Isabella Krysa

Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption…

Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework

Yaismir Adriana Rivera

Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by…

Non-financial information assurance: a review of the literature and directions for future research

Muhammad Bilal Farooq, Asem Saad Ali Azantouti, Rashid Zaman

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…

CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”

Manuel Castelo Branco

By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance…

How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research

Charl de Villiers, Ruth Dimes, Matteo Molinari

The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting…

Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy

Maqsood Ahmad, Qiang Wu, Shakeel Ahmed

This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and…

Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?

Fei Xu, XinZhu Liu, Qian Liu, XiaoYang Zhu, DuanMing Zhou

Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate…

The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions

Montserrat Núnez Chicharro, Musa Mangena, María Inmaculada Alonso Carrillo, Alba María Priego De La Cruz

Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have…

Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan

Mao-Feng Kao, Cih-Huei Jian, Chien-Hao Tseng

The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on…

Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia

Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi, Reza Widhar Pahlevi

This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia.