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Article
Publication date: 20 December 2024

Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…

Abstract

Purpose

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

Design/methodology/approach

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

Findings

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

Practical implications

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

Social implications

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

Originality/value

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 December 2024

Abdelsalam Busalim, Theo Lynn and Charles M. Wood

Despite increasing awareness among fashion consumers about the positive environmental and societal impacts of sustainable fashion as a viable alternative to fast fashion, their…

Abstract

Purpose

Despite increasing awareness among fashion consumers about the positive environmental and societal impacts of sustainable fashion as a viable alternative to fast fashion, their actual adoption behavior often diverges. This study aims to empirically investigate consumers’ resistance barriers to sustainable fashion clothing.

Design/methodology/approach

This study utilizes innovation resistance theory to examine the barriers to consumer intention to buy sustainable clothing. The study collected a large sample (N = 745) of fashion consumers from the USA and India to test a research model.

Findings

The study finds that value, social risk, tradition and image barriers significantly reduce consumers’ intentions to buy sustainable fashion clothing. Additionally, the findings highlight that environmental concern moderates the relationship between social risk barriers and buying intentions.

Originality/value

The study findings contribute to the existing sustainable fashion literature by highlighting the main barriers for sustainable clothing consumption and emphasizing the crucial role of social elements, economic values and the image of sustainable fashion products in shaping consumer behavior within the fashion landscape.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1361-2026

Keywords

Open Access
Article
Publication date: 13 December 2024

Valentina Beretta, Maria Chiara Demartini and Charl de Villiers

Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s…

Abstract

Purpose

Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.

Design/methodology/approach

Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.

Findings

We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.

Practical implications

The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.

Originality/value

This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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