Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 6

The co-evolution of sustainable finance stakeholders under the EU taxonomy for sustainable activities: an exploratory study of Irish disclosure experiences

Dylan Kirby, Cormac Hugh MacMahon, Sandra Thompson

In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as…

A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil

Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco, Juliana Molina Queiroz

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review

Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger, Pascal Wild

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their…

Sustainability, business strategy and innovation: a thematic literature review

Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva, Paulo Antônio Zawislak

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability…

Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?

Jude Chidiebere Anago

This paper aims to examine the alternative financing available for sustainable infrastructure development in Nigeria’s sub-nations. Specifically, the study question is: what…

Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones

Yatawattage Jayanie Malkila Yatawatta, Pournima Sridarran

In response to water scarcity in Sri Lanka, the government is implementing strategies such as rainwater harvesting, efficient irrigation, wastewater treatment and desalination…

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

Mohamed Chakib Kolsi, Ahmad Al-Hiyari

Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been…