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Content
December 2024, Volume 15, Issue 7
- 106-132 Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden
by Asif M. Huq & Katarzyna Cieślak & Klas Sundberg
November 2024, Volume 15, Issue 7
- 85-105 Designing natural capital accounting for agriculture: perceptions of farm accountants
by Aysha Fleming & Sue Ogilvy & Anthony P. O’Grady & Izaac Green & Cara Stitzlein & Claire Horner
February 2024, Volume 15, Issue 7
- 1-33 Negative media coverage of ESG issues and corporate tax avoidance
by Luca Menicacci & Lorenzo Simoni
August 2024, Volume 15, Issue 7
- 63-84 Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile
by Antonio Faúndez-Ugalde & Patricia Toledo-Zúñiga & Angela Toso-Milos & Francisco Saffie-Gatica
May 2024, Volume 15, Issue 7
- 34-62 The construction of the normative persuasion of social and environmental reporting regulation
by Mercedes Luque-Vílchez & Javier Husillos & Carlos Larrinaga
July 2024, Volume 15, Issue 6
- 1257-1285 The co-evolution of sustainable finance stakeholders under the EU taxonomy for sustainable activities: an exploratory study of Irish disclosure experiences
by Dylan Kirby & Cormac Hugh MacMahon & Sandra Thompson - 1310-1337 Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review
by Eric McLaren & Dimitrios Salampasis & Richard Busulwa & Rico Johannes Baldegger & Pascal Wild - 1338-1377 Sustainability, business strategy and innovation: a thematic literature review
by Rafaela Cabral Almeida Trizotto & Leandro da Silva Nascimento & Josiane Piva Testolin da Silva & Paulo Antônio Zawislak
May 2024, Volume 15, Issue 6
- 1442-1459 Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia
by Mohamed Chakib Kolsi & Ahmad Al-Hiyari
September 2024, Volume 15, Issue 6
- 1408-1441 Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones
by Yatawattage Jayanie Malkila Yatawatta & Pournima Sridarran
June 2024, Volume 15, Issue 6
- 1286-1309 A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil
by Marcello Angotii & Aracéli Cristina de S. Ferreira & Teresa Eugénio & Manuel Branco & Juliana Molina Queiroz - 1378-1407 Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?
by Jude Chidiebere Anago
August 2024, Volume 15, Issue 5
- 1017-1037 Sustainability literature review research: advancing theory and practice
by Vassiliki Grougiou & Seraina Anagnostopoulou & Joanne Louise Tingey-Holyoak
July 2024, Volume 15, Issue 5
- 1094-1117 Trends, shifts and future prospects of sustainable finance research: a bibliometric analysis
by Gohar Ayaz & Muhammad Zahid
September 2024, Volume 15, Issue 5
- 1118-1154 People’s awareness and behaviours of circular economy around the world: literature review and research agenda
by Jéssica dos Santos Leite Gonella & Moacir Godinho Filho & Lucila Maria de Souza Campos & Gilberto Miller Devós Ganga
March 2024, Volume 15, Issue 5
- 1210-1254 A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting
by María Jesús Barroso-Méndez & Maria-Luisa Pajuelo-Moreno & Dolores Gallardo-Vázquez
July 2024, Volume 15, Issue 4
- 961-986 Balancing people, planet and profit: export strategies for sustainable value creation
by Luis Filipe Lages & Graça Miranda Silva & Ana Isabel Canhoto & Luis F. Martinez & Sara Jahanmir - 987-1014 Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm
by Leanne Johnstone
January 2024, Volume 15, Issue 4
- 777-806 Stakeholder value creation system: understanding the process
by Silvia Ferraz Nogueira De Tommaso & Felipe Mendes Borini - 861-883 Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns
by João M.M. Lopes & Sofia Gomes & Tiago Trancoso
April 2024, Volume 15, Issue 4
- 807-832 CEO’s IT background and continuous green innovation of enterprises: evidence from China
by Junyu Pan & Han Bao & Javier Cifuentes-Faura & Xiaoqian Liu - 833-860 Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions
by Ronnie Figueiredo & Pedro Cabral - 934-960 A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response
by Yirong Gao & Xiaolin Wang & Dongsheng Li
February 2024, Volume 15, Issue 4
- 884-912 Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms
by Qian Zhou & Shuxiang Wang & Xiaohong Ma & Wei Xu - 913-933 Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective
by Israel Javier Juma Michilena & Maria Eugenia Ruiz Molina & Irene Gil-Saura
February 2024, Volume 15, Issue 3
- 605-627 Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market
by Vasundhara Saravade & Olaf Weber - 654-675 Sustainable products and audit fees: empirical evidence from western European countries
by Mawih Kareem Al Ani & Faris ALshubiri & Habiba Al-Shaer - 704-730 Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis
by Jinhua Xu & Feisan Ye & Xiaoxia Li - 731-751 Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy
by Ketki Kaushik & Shruti Shastri
April 2024, Volume 15, Issue 3
- 573-604 Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus
by John Millar & Richard Slack - 628-653 Issues in sustainability reporting assurance: evidence from interviews
by Sulaiman Aliyu
January 2024, Volume 15, Issue 3
- 676-703 The impact of a firm’s ESG score on its cost of capital: can a high ESG score serve as a substitute for a weaker legal environment
by Randy Priem & Andrea Gabellone
January 2024, Volume 15, Issue 2
- 299-329 Analysis of double materiality in early adopters. Are companies walking the talk?
by Diego Andrés Correa-Mejía & Jaime Andrés Correa-García & María Antonia García-Benau - 330-354 Do sustainability reporting standards affect analysts’ forecast accuracy?
by Simone Pizzi & Fabio Caputo & Elbano de Nuccio - 355-381 Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China
by Xiuyun Yang & Qi Han - 382-411 Carbon management and the global value chain: have carbon emissions been reduced?
by Lipeng Pan & Yongqing Li & Xiao Fu & Chyi Lin Lee - 547-572 A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities
by Grace Il Joo Kang & Kyongsun Heo & Sungmin Jeon
November 2023, Volume 15, Issue 7
- 34-62 Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach
by Teresa Villacé-Molinero & Laura Fuentes-Moraleda & Alicia Orea-Giner & Rocío González-Sánchez & Ana Muñoz-Mazón
February 2023, Volume 15, Issue 5
- 1155-1177 How do ESG practices create value for businesses? Research review and prospects
by Ni Wang & Haiying Pan & Yuze Feng & Sixuan Du
July 2023, Volume 15, Issue 5
- 1178-1209 Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping
by Gennaro Maione & Corrado Cuccurullo & Aurelio Tommasetti
October 2023, Volume 15, Issue 5
- 1038-1066 The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation
by Shaizy Khan & Seema Gupta
April 2023, Volume 15, Issue 5
- 1067-1093 Non-financial reporting and corporate governance: a conceptual framework
by Ruth Dimes & Matteo Molinari
June 2023, Volume 15, Issue 3
- 752-775 Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?
by Asil Azimli & Kemal Cek
November 2023, Volume 15, Issue 2
- 482-519 The trilogy in sustainability of environmental performance, assurance quality and firm value
by Hanen Khaireddine & Isabelle Lacombe & Anis Jarboui
December 2023, Volume 15, Issue 2
- 265-298 The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH
by Sameh Farhat Ammar - 412-456 Examining greenwashing and SDG-washing: an analysis of corporate engagement with the SDGs
by Cristina del Río & Karen González-Álvarez & Francisco José López-Arceiz - 457-481 Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation
by Adam Arian & John Stephen Sands - 520-546 Managerial capture of sustainability assurance. Empirical evidence and capital market reactions
by Marta Sánchez-Sancho & Jennifer Martínez-Ferrero & Javier Perote-Peña
August 2023, Volume 15, Issue 1
- 1-22 Explorations in organized hypocrisy and a proposed direction for a sustainable future
by Gerard Farias & Nancy E. Landrum & Christine Farias & Isabella Krysa - 171-206 The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions
by Montserrat Núnez Chicharro & Musa Mangena & María Inmaculada Alonso Carrillo & Alba María Priego De La Cruz
September 2023, Volume 15, Issue 1
- 96-118 How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
by Charl de Villiers & Ruth Dimes & Matteo Molinari - 119-147 Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy
by Maqsood Ahmad & Qiang Wu & Shakeel Ahmed - 207-231 Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan
by Mao-Feng Kao & Cih-Huei Jian & Chien-Hao Tseng
October 2023, Volume 15, Issue 1
- 23-47 Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework
by Yaismir Adriana Rivera - 48-84 Non-financial information assurance: a review of the literature and directions for future research
by Muhammad Bilal Farooq & Asem Saad Ali Azantouti & Rashid Zaman - 148-170 Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?
by Fei Xu & XinZhu Liu & Qian Liu & XiaoYang Zhu & DuanMing Zhou - 232-261 Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia
by Md. Mahmudul Alam & Yasmin Mohamad Tahir & Abdulazeez Y.H. Saif-Alyousfi & Reza Widhar Pahlevi
November 2023, Volume 15, Issue 1
July 2023, Volume 14, Issue 7
- 202-231 A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions
by Camilla Ciappei & Giovanni Liberatore & Giacomo Manetti
April 2023, Volume 14, Issue 7
- 124-151 Moving beyond the external face of accountability: constructing accountability for sustainability from within
by Magnus Frostenson & Leanne Johnstone - 152-178 Business engagement for the SDGs in COVID-19 time: an Italian perspective
by Francesco Scarpa & Riccardo Torelli & Simona Fiandrino
November 2023, Volume 14, Issue 7
- 349-380 Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting
by Alessandra Kulik & Michael Dobler
October 2023, Volume 14, Issue 7
- 287-312 Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation
by Leanne Johnstone & David Yates & Sebastian Nylander - 313-348 Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity
by Jan Svanberg & Tohid Ardeshiri & Isak Samsten & Peter Öhman & Presha E. Neidermeyer & Tarek Rana & Frank Maisano & Mats Danielson
September 2023, Volume 14, Issue 7
- 258-286 Rethinking sustainability in cocoa supply chain in light of SDG disclosure
by Flávio P. Martins & André C.S. Batalhão & Minna Ahokas & Lara Bartocci Liboni Amui & Luciana O. Cezarino
June 2023, Volume 14, Issue 7
- 179-201 Understanding corporate tax responsibility: a systematic literature review
by Francesco Scarpa & Silvana Signori
August 2023, Volume 14, Issue 7
- 232-257 Past, present and future of impact investing and closely related financial vehicles: a literature review
by Helen Chiappini & Nicoletta Marinelli & Raja Nabeel-Ud-Din Jalal & Giuliana Birindelli
January 2023, Volume 14, Issue 7
- 26-61 CEO talk of sustainability in CEO letters: towards the inclusion of a sustainability embeddedness and value-creation perspective
by Susanne Arvidsson - 62-89 Corporate accountability and big data analytics: is non-financial disclosure a missing link?
by Marisa Agostini & Daria Arkhipova & Chiara Mio
February 2023, Volume 14, Issue 7
- 90-123 Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument
by Giacomo Pigatto & Lino Cinquini & Andrea Tenucci & John Dumay
August 2023, Volume 14, Issue 6
- 1126-1149 CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management
by Sourour Hamza & Naoel Mezgani & Anis Jarboui - 1183-1208 Sustainability assurance and provider choice: a meta-regression analysis
by David C. Hay & Michael Kend & Laura Sierra-García & Nava Subramaniam - 1209-1241 The influence of sustainability assurance report format and level on nonprofessional investors’ judgments
by William Dilla & Diane Janvrin & Jon Perkins & Robyn Raschke - 1242-1267 Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic?
by Miranda Tanjung
June 2023, Volume 14, Issue 6
- 1150-1182 Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program
by Vincenzo Vignieri
July 2023, Volume 14, Issue 6
- 1101-1125 Evaluating the outcome effectiveness of the global reporting initiative transitions
by Ramona Zharfpeykan & Chris Akroyd
January 2023, Volume 14, Issue 5
- 1022-1051 Shareholder-initiated environmental and energy resolutions: too little too late?
by Suzette Viviers & Lee-Ann Steenkamp
June 2023, Volume 14, Issue 4
- 815-851 Disentangling the concept of comparability in sustainability reporting
by Blerita Korca & Ericka Costa & Lies Bouten - 884-903 GRI and materiality: discussions and challenges
by Luis Perera-Aldama
July 2023, Volume 14, Issue 4
- 904-914 Accelerating sustainability through better reporting
by Esther An
May 2023, Volume 14, Issue 4
- 637-659 Key aspects of sustainability reporting quality and the future of GRI
by Mercedes Luque-Vílchez & Michela Cordazzo & Gunnar Rimmel & Carol A. Tilt - 699-742 Sustainability reporting, universities and global reporting initiative applicability: a still open issue
by Sara Moggi - 776-791 Critical reflections on sustainability reporting standard setting
by Irshad Ali & Peni T. Fukofuka & Anil K. Narayan - 792-814 Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution
by Caterina Pesci & Paola Vola & Lorenzo Gelmini
February 2023, Volume 14, Issue 4
- 852-876 The failure of transparency as self-regulation
by Laurence Vigneau & Carol A. Adams
March 2023, Volume 14, Issue 4
- 743-775 Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position
by Hammed Afolabi & Ronita Ram & Gunnar Rimmel - 877-883 GRI and stakeholder engagement: setting standards in the public interest
by Robyn Leeson & Judy Kuszewski
April 2023, Volume 14, Issue 4
- 660-694 Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy
by Giovanni Francesco Massari & Ilaria Giannoccaro
April 2023, Volume 14, Issue 3
- 538-564 Automatic air pollution monitoring and corporate environmental disclosure: a quasi-natural experiment from China
by Hanwen Chen & Siyi Liu & Daoguang Yang & Di Zhang
June 2023, Volume 14, Issue 3
- 461-489 Exploring environmental sustainability and green management practices: evidence from logistics service providers
by Tiffany Cheng Han Leung & Jieqi Guan & Yui-Yip Lau - 591-634 Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?
by S. Leanne Keddie & Michel Magnan
May 2023, Volume 14, Issue 3
- 490-514 Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting
by Jonathan Morris & Remmer Sassen & Martina McGuinness - 515-537 Strategic responses to environmental performance monitoring barriers: a case study of Malaysian Government green procurement
by Navarani Vejaratnam & Santha Chenayah & Zeeda Fatimah Mohamad & Andrea Appolloni - 565-590 Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies
by Hamzah Al-Mawali
January 2023, Volume 14, Issue 2
- 289-312 The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions
by Gloria Oforiwaa Botchway & Oliver James Bradley
March 2023, Volume 14, Issue 2
- 265-288 Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef
by Katie D. Ricketts & Jeda Palmer & Javier Navarro-Garcia & Caroline Lee & Sonja Dominik & Robert Barlow & Brad Ridoutt & Anna Richards - 313-342 The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies
by Chong Guo & Yalin Jiang & Yingyu Wu - 396-419 External energy security elements and the riskiness of clean energy stocks: a volatility analysis
by Aminu Hassan - 420-457 External corporate governance and assurance of corporate social responsibility reports: evidence from China
by Peiran Liu & Ziyang Li & Peng Luo
February 2023, Volume 14, Issue 2
- 343-368 Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center
by Artie W. Ng & Tiffany Cheng Han Leung & Tao-Wang Yu & Charles H. Cho & Tai Ming Wut - 369-395 Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency
by Eric B. Yiadom & Lord Mensah & Godfred A. Bokpin
January 2023, Volume 14, Issue 1
- 154-183 National culture and firm-level carbon emissions: a global perspective
by Sohanur Rahman & Md Nurul Kabir & Kamrul Huda Talukdar & Mumtaheena Anwar - 184-215 Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China
by Yupei Liu & Weian Li & Qiankun Meng - 216-241 The decade long story of gender equality and female empowerment: a case study of corporate disclosures in Saudi Arabia
by Wafa Al-Nasrallah - 242-264 Social sustainability reporting in European business schools
by Mar Vila & Soledad Moya
August 2022, Volume 14, Issue 7
- 1-25 Refining integrated thinking
by Warren Maroun & Dusan Ecim & Dannielle Cerbone
October 2022, Volume 14, Issue 5
- 978-1001 Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries
by Rui Vicente Martins & Eulália Santos & Teresa Eugénio & Ana Morais - 1052-1074 Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies
by Efe C. Caglar Cagli & Pinar Evrim Mandaci & Dilvin Taşkın
November 2022, Volume 14, Issue 5
December 2022, Volume 14, Issue 5
- 922-944 Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market
by Kirti Sood & Kumar Arijit & Prachi Pathak & H.C. Purohit - 945-977 Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance
by Yusuf Babatunde Adeneye & Ines Kammoun & Siti Nur Aqilah Ab Wahab - 1075-1100 Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry
by María Folqué & Elena Escrig-Olmedo & María Teresa Corzo Santamaría
November 2022, Volume 14, Issue 1
- 1-20 Is it time to clean up US tax-exempt nonprofit reporting?
by Edward N. Gamble & Pablo Muñoz & Kenneth A. Fox
December 2022, Volume 14, Issue 1
- 21-48 For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries
by Richard Jabot - 49-74 Assessing the implementation of sustainable development goals: does integrated reporting matter?
by Salaheldin Hamad & Fong Woon Lai & Muhammad Kashif Shad & Saleh F.A. Khatib & Syed Emad Azhar Ali - 75-100 Implementing biodiversity reporting: insights from the case of the largest dairy company in China
by Yanqi Sun & Yvette Lange
October 2022, Volume 14, Issue 1
- 101-129 Regulation of the fashion supply chains and the sustainability–growth balance
by Emese Dobos & Andrea Éltető - 130-153 Organizational practices as drivers of societal change: contextual spillover effects of environmental management on employees’ public sphere pro-environmental behavior
by Hans Jaich & Sarah Margaretha Jastram & Knut Blind
September 2022, Volume 13, Issue 6
- 1361-1385 Swimming against the tide: back to single materiality for sustainability reporting
by Subhash Abhayawansa - 1386-1409 A framework for sustainability reporting
by Indra Abeysekera
July 2022, Volume 13, Issue 6
- 1334-1360 When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy
by Ericka Costa & Caterina Pesci & Michele Andreaus & Emanuele Taufer
May 2022, Volume 13, Issue 6
- 1261-1283 “A new direction? The “mainstreaming” of sustainability reporting”
by Mario Abela - 1284-1309 A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
by Begoña Giner & Mercedes Luque-Vílchez - 1310-1333 Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting
by Carol A. Adams & Frank Mueller
July 2022, Volume 13, Issue 5
June 2022, Volume 13, Issue 5
- 989-1014 Assessing the impact of environmental accounting research: evidence from citation and journal data
by Charles H. Cho & Tiphaine Jérôme & Jonathan Maurice - 1033-1059 The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective
by Juliette Senn & Mercedes Luque-Vílchez & Carlos Larrinaga - 1109-1131 Corporate responsibility coalitions and the sustainability issues management capabilities of firms
by Natalia G. Vidal & Harry J. Van Buren III - 1201-1228 Stakeholder salience and environmental stewardship among hotels in Malaysia
by Puspavathy Rassiah & Norita Mohd Nasir & Ghazala Khan & Sa'adiah Munir - 1229-1250 Environmental performance and cost of finance: evidence from emerging markets
by Hüseyin Temiz
August 2022, Volume 13, Issue 5
- 1082-1108 The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs
by Leanne Johnstone - 1132-1168 Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries
by Soheil Kazemian & Hadrian Geri Djajadikerta & Terri Trireksani & Kazi Sohag & Zuraidah Mohd Sanusi & Jamaliah Said - 1169-1200 Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure
by Jon Perkins & Cynthia Jeffrey & Martin Freedman
March 2022, Volume 13, Issue 4
- 878-898 Sustainable development goals and assurance of non-financial information reporting in Spain
by Laura Sierra García & Helena María Bollas-Araya & María Antonia García Benau
April 2022, Volume 13, Issue 4
- 803-825 Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach
by Osman El-Said & Heba Aziz & Maryam Mirzaei & Michael Smith
May 2022, Volume 13, Issue 4
- 765-802 A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses
by Sue Ogilvy & Danny O'Brien & Rachel Lawrence & Mark Gardner - 826-857 Institutional pressure and real estate balanced scorecard indicators
by Fana Rasolofo-Distler - 953-985 The influence of the country governance environment on corporate environmental, social and governance (ESG) performance
by Oren Mooneeapen & Subhash Abhayawansa & Naushad Mamode Khan
January 2022, Volume 13, Issue 4
- 899-928 Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies
by Augustine Donkor & Hadrian Geri Djajadikerta & Saiyidi Mat Roni & Terri Trireksani - 929-952 Board characteristics and sustainability performance: empirical evidence from emerging markets
by Mustafa Disli & Mustafa Kemal Yilmaz & Farah Finn Mohamud Mohamed
February 2022, Volume 13, Issue 4
- 858-877 The value relevance of sustainability reporting: does assurance and the type of assurer matter?
by Ephraim Kwashie Thompson & Olivier Ashimwe & Samuel Buertey & So-Yeun Kim
January 2022, Volume 13, Issue 3
- 626-652 Country-level sustainability and cross-border banking flows
by Sureyya Burcu Avci & Gözde Sungu-Esen - 653-679 Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors
by Xueji Liang & Lu Dai & Sujuan Xie - 708-739 The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?
by Francisco José López-Arceiz & Cristina del Río & Ana Bellostas - 740-764 Corporate social responsibility and financial accounting concepts: evidence from an emerging market
by Shaban Mohammadi & Hadi Saeidi
February 2022, Volume 13, Issue 3
- 545-567 Embedding and managing blockchain in sustainability reporting: a practical framework
by Simone Pizzi & Andrea Caputo & Andrea Venturelli & Fabio Caputo - 568-599 Photo disclosure in human rights issues by fortune companies: an impression management perspective
by Xianrui Zeng & Mahmood Momin & Mohammad Nurunnabi
March 2022, Volume 13, Issue 3
- 600-625 Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition
by Rosa Esteban-Arrea & Nicolas Garcia-Torea
January 2022, Volume 13, Issue 2
- 362-386 The institutionalisation of sustainability reporting in management practice: evidence through action research
by Lara Tarquinio & Chiara Xhindole
December 2021, Volume 13, Issue 3
- 680-707 Corporate governance and sustainability reporting quality: evidence from Nigeria
by Olayinka Erin & Alex Adegboye & Omololu Adex Bamigboye
October 2021, Volume 13, Issue 2
- 320-340 Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator
by Neuza Ribeiro & Ana Patrícia Duarte & Rita Filipe & Rajasekhar David - 341-361 Sustainability reporting and approaches to materiality: tensions and potential resolutions
by Sveinung Jørgensen & Aksel Mjøs & Lars Jacob Tynes Pedersen - 414-437 Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa
by Emmanuel Tetteh Asare & Bruce Burton & Theresa Dunne - 459-493 The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective
by Emiliano Ruiz-Barbadillo & Jennifer Martínez-Ferrero
September 2021, Volume 13, Issue 2
- 297-319 Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care
by Salim Khaleel Khalid & Claire Beattie & John Stehpen Sands
August 2021, Volume 13, Issue 2
December 2021, Volume 13, Issue 2
- 494-518 Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings
by Li Li Eng & Mahelet Fikru & Thanyaluk Vichitsarawong
November 2021, Volume 13, Issue 2
- 387-413 Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain
by Sandeep Singh & Samir K. Srivastava - 519-543 Does national ethical judgement matter for earnings management?
by Dante Baiardo Cavalcante Viana Jr & Isabel Lourenço & Ervin Lynn Black
July 2021, Volume 13, Issue 1
- 1-29 Accountability by design? Exploring design characteristics of corporate social responsibility standards
by Norma Schönherr & Heike Vogel-Pöschl & Florian Findler & André Martinuzzi - 55-87 Strengthening impact integrity in investment decision-making for sustainable development
by Fara Azmat & Ameeta Jain & Fabienne Michaux - 88-113 Materiality assessment: the case of Latin American listed companies
by Yully Marcela Sepúlveda-Alzate & María Antonia García-Benau & Mauricio Gómez-Villegas - 247-272 Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh
by Seong Mi Bae & Md. Abdul Kaium Masud & Md. Harun Ur Rashid & Jong Dae Kim
August 2021, Volume 13, Issue 1
- 114-151 Benchmarking corporate water reporting in emerging economies: the case of Peru
by Lisa Annita Bunclark & Gregory J. Scott - 152-194 What sustainability assurance services do institutional investors demand and what value do they give them?
by Isabel-María García-Sánchez & Beatriz Aibar-Guzmán & Cristina Aibar-Guzmán - 195-220 Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?
by Ajay Adhikari & Haiyan Zhou - 221-246 Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
by Ghassan H. Mardini & Fathia Elleuch Lahyani - 273-296 Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes
by Antonio Garcia-Amate & Alicia Ramírez-Orellana & Alfonso A. Rojo Ramirez
May 2021, Volume 13, Issue 1
- 30-54 Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning
by Loai Ali Zeenalabden Ali Alsaid
January 2021, Volume 12, Issue 6
- 1268-1288 Higher education institutions, PRME and partnerships for the goals: retrofit labeling or driving force for change?
by Christian Hauser & Annmarie Ryan - 1289-1311 How multinational corporations and nonprofits collaborate for sustainability: assessing social partnerships from China
by Juelin Yin
July 2021, Volume 12, Issue 6
- 1161-1177 Cross-sector dialogue for sustainability: to partner or not to partner?
by Celine Louche & Suzanne Young & Martin Fougère
March 2021, Volume 12, Issue 6
- 1312-1347 Why do some social enterprises flourish in Vietnam? A comparison of human and ecosystem partnerships
by Minh Hieu Thi Nguyen & Stuart C. Carr & Darrin Hodgetts & Emmanuelle Fauchart
June 2021, Volume 12, Issue 6
- 1239-1267 Business contributions to the sustainable development goals through community sustainability partnerships
by Eduardo Ordonez-Ponce & Amelia Clarke & Adriane MacDonald
May 2021, Volume 12, Issue 6
- 1178-1207 Cross-sector collaboration and nonprofit boundary work for female workers in developing countries: evidence from Bangladesh
by Enrico Fontana & Mark Heuer & Lisa Koep
March 2021, Volume 12, Issue 5
- 965-1002 Examining the extent of and drivers for materiality assessment disclosures in sustainability reports
by Muhammad Bilal Farooq & Rashid Zaman & Dania Sarraj & Fahad Khalid - 1108-1139 AccountAbility’s AA1000AP standard: a framework for integrating sustainability into organisations
by Muhammad Bilal Farooq & Rashid Zaman & Muhammad Nadeem - 1140-1158 Signaling sustainability: impact that learning how to report has on enrollment, endowment and emissions of North American higher education institutions
by Marcel C. Minutolo & Albena Ivanova & Michelle Cong
June 2021, Volume 12, Issue 5
- 913-942 Corporate social performance (CSP) in time of economic crisis
by Ludovic Cassely & Sami Ben Larbi & Christophe Revelli & Alain Lacroux
February 2021, Volume 12, Issue 5
- 877-888 The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research
by Jacob Hörisch - 1027-1051 Style-changing behaviour in the socially responsible mutual fund industry: consequences on financial and sustainable performance
by Fernando Muñoz & María Vargas & Ruth Vicente
January 2021, Volume 12, Issue 5
- 1003-1026 Economic policy uncertainty and corporate social responsibility performance: evidence from China
by Tianjiao Zhao & Xiang Xiao & Bingshi Zhang
May 2021, Volume 12, Issue 5
- 1052-1076 Towards 2014/95/EU directive compliance: the case of Poland
by Łukasz Matuszak & Ewa Różańska - 1077-1107 Sustainability strategy of Indonesian and Malaysian palm oil industry: a qualitative analysis
by Ratna Wardhani & Yan Rahadian
July 2021, Volume 12, Issue 5
- 873-876 Rob Gray (1952–2020): A personal perspective on his achievements at the University of Dundee in the 1990s
by David Collison - 943-964 Accounting for gaming in the time of plague: COVID-19 in Macau
by Carlos Noronha & Jieqi Guan & Sandy Hou In Sio
January 2021, Volume 12, Issue 4
- 846-871 Imag(in)ing Colombian post-conflict in corporate sustainability reports
by Andrés Cabrera-Narváez & Fabián Leonardo Quinche-Martín
June 2021, Volume 12, Issue 4
- 767-787 Social responsibility or smoke screening: evidence from India
by Nemiraja Jadiyappa & Bhavik Parikh & Namrata Saikia & Adam Usman
May 2021, Volume 12, Issue 4
- 811-845 Corporate community relations and development: engagement with indigenous peoples
by Jhon Urasti Blesia & Susan Wild & Keith Dixon & Beverley Rae Lord
July 2021, Volume 12, Issue 4
- 788-810 Does CSR disclosure influence financial performance of firms? Evidence from an emerging economy
by Aditi Singh & Madhumita Chakraborty
April 2021, Volume 12, Issue 3
- 522-547 To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?
by Seyed Mohsen Mirsadri & Frédérique Bardinet-Evraert & Serge Evraert
May 2021, Volume 12, Issue 3
- 591-610 Exploring mining multinational resettlements and corporate social responsibility in emerging economies: the case of the company VALE, SA in Mozambique
by Constâncio A. Machanguana & Idalina Dias Sardinha
January 2021, Volume 12, Issue 2
- 241-266 Management of risks associated with the disclosure of future-oriented information in integrated reports
by A.M.I. Lakshan & Mary Low & Charl de Villiers
December 2020, Volume 12, Issue 6
- 1208-1238 Co-opetition for corporate social responsibility and sustainability: drivers and success factors
by Amit Kumar & Julia Connell & Asit Bhattacharyya
November 2020, Volume 12, Issue 5
- 889-897 Sustainability learnings from the COVID-19 crisis. Opportunities for resilient industry and business development
by Stefan Schaltegger - 898-912 The need for accounting-integrated data streams for scenario-based planning in primary production: responding to COVID-19 and other crises
by Joanne Louise Tingey-Holyoak & John Dean Pisaniello
March 2020, Volume 12, Issue 4
- 695-718 Supply chain MFCA implementation: emphasizing evidence on coordination
by Akira Higashida
August 2020, Volume 12, Issue 4
- 667-694 Stakeholders and socially responsible supply chain management: the moderating role of internationalization
by Matthias Damert & Lisa Koep & Edeltraud Guenther & Jonathan Morris