Sustainability Accounting, Management and Policy Journal: Volume 7 Issue 2

What are the drivers of sustainability reporting? A systematic review

Dominik Dienes, Remmer Sassen, Jasmin Fischer

The purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this…

The trend of integrated reporting practice in South Africa: ceremonial or substantive?

Abdifatah Ahmed Haji, Mutalib Anifowose

The purpose of this paper is to examine the trend of integrated reporting (IR) practice following the introduction of an “apply or explain” IR requirement in South Africa. In…

The value relevance of “assured” environmental disclosure: The Italian experience

Marco Fazzini, Lorenzo Dal Maso

This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value…

Investor views, investment screen use, and socially responsible investment behavior

William Dilla, Diane Janvrin, Jon Perkins, Robyn Raschke

Despite the increasing demand for socially responsible investments (SRIs) and the importance of information intermediaries in providing corporate social responsibility (CSR…

Operational “problem” directors and environmental performance

Md. Borhan Uddin Bhuiyan, Jill Hooks

The way in which a firm’s actions are perceived by others is driven by the individual values and ethics of directors (Ntim and Soobaroyen, 2013). The purpose of this paper is to…

Exploring the relationship between CSR and innovation

Piotr Ratajczak, Dawid Szutowski

The paper aims at summarizing the state of knowledge on the relationship between a company’s corporate social responsibility (CSR) and its innovation performance.

Contributing barriers to corporate social and environmental responsibility practices in a developing country: A stakeholder perspective

Md Moazzem Hossain, Manzurul Alam, Angela Hecimovic, Mohammad Alamgir Hossain, Aklema Choudhury Lema

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on…