Sustainability Accounting, Management and Policy Journal: Volume 8 Issue 1

Corporate social responsibility disclosure: Perspectives from sell-side and buy-side financial analysts

Joanna Krasodomska, Charles H. Cho

The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts…

The disclosure of environmental conservation costs and its relation to eco-efficiency: Evidence from Japan

Keun-Hyo Yook, Hakjoon Song, Dennis M. Patten, Il-Woon Kim

This paper aims to examine whether the amount of costs disclosed as relating to environmental controls is associated with environmental performance in terms of carbon-based…

Water, water, everywhere: Using silent accounting to examine accountability for a desalination project

Lachlan McDonald-Kerr

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This…

Corporate citizenship and social responsibility policies in the United States of America

Mark Anthony Camilleri

The aim of this case study is to outline relevant regulatory guidelines on environmental, social and governance issues in the USA. This contribution includes a thorough analysis…

Does an institutional factor influence corporate environmental strategy?: Looking through the Guanxi lens

Xuanwei Cao, Ali Quazi

This paper aims to illustrate how institutional factors, such as Guanxi (connectedness) mechanism in a transition economy, could impact managerial cognition and their temporal…