Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 7

Negative media coverage of ESG issues and corporate tax avoidance

Luca Menicacci, Lorenzo Simoni

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…

The construction of the normative persuasion of social and environmental reporting regulation

Mercedes Luque-Vílchez, Javier Husillos, Carlos Larrinaga

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…

Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach

Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez, Ana Muñoz-Mazón

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…

Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile

Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga, Angela Toso-Milos, Francisco Saffie-Gatica

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin…

Designing natural capital accounting for agriculture: perceptions of farm accountants

Aysha Fleming, Sue Ogilvy, Anthony P. O’Grady, Izaac Green, Cara Stitzlein, Claire Horner

This paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors…

Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden

Asif M. Huq, Katarzyna Cieślak, Klas Sundberg

The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential…