Sustainability Accounting, Management and Policy Journal

2010 - 2026

Current editor(s): Prof Carol Adams

From Emerald Group Publishing Limited
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2026, month November, vol 17

Unveiling ESG ratings: corporate perspectives and institutionalisation dynamics pp. 198-225

Zeynep Hazal Kopal, Leonardo Boni and Mario Calderini

2026, month October, vol 17

AI-enabled dynamic capabilities for sustainability: structural boundary conditions of environmental value creation pp. 1899-1923

DeYu Zhong, Jianhui Chen, Jun Zhou, Chengzi Liu and Rongfu Zhan

2026, month June, vol 17

Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China pp. 1868-1898

Ruibing Ji, Shengling Zhang, Wei Dou and Yu Hao

2026, month May, vol 17

Board gender diversity: the hidden impact of female directors on environmental decoupling pp. 81-114

Elena Moreno Ureba, Francisco Bravo Urquiza and Nuria Reguera Alvarado

The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform pp. 1761-1789

Tao Wang, Yucong Yan, Chen Chen and Ximeng Jia

Investigating the heterogeneity of ESG investors: evidence from emerging economies pp. 1818-1867

Biju Ajithakumari Vijayappan Nair, Ambili Jayachandran, Aghila Sasidharan, Dany Thomas and Vineetha Mathew

2026, month April, vol 17

Sukuk and environmental challenges: evaluating the impact of climate policy uncertainty on major sukuk indices pp. 1279-1322

Mohamad Husam Helmi, Abdelkader O. ElAlaoui and Mehmet Asutay

Top management team composition and SDG disclosure in Asian multinational enterprises: the moderating roles of home-country competitiveness and national SDG performance pp. 1721-1760

Saif Ur Rehman and Hazrat Hassan

Tracking governance and SDG progress in Africa: falling behind or leading the way? pp. 1790-1817

Prince Gyimah, Kingsley Opoku Appiah and Kwadjo Appiagyei

2026, month March, vol 17

Firms largely ignore uncertainty when disclosing greenhouse gas emissions in their annual reporting pp. 26-53

Cormac P. Dineen, Rick C. Lupton and Stephen R. Allen

Accountability for the green transition: the (non)role of transition plans pp. 1577-1601

Thomas Riise Johansen and Mia Kaspersen

Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities pp. 1660-1693

Charles H. Cho, Dorota Dobija, Joanna Krasodomska, Chaoyuan She and Ewelina Zarzycka

Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures? pp. 1694-1720

Pilar Tirado-Valencia, Marta De Vicente-Lama and Mar Ortiz-Gómez

2026, month February, vol 17

Sustainability and regulatory compliance in management control systems: insights from Germany’s Supply Chain Due Diligence Act pp. 1-25

Janet Rasaei

Dialogic accounting and accountability for the New European Bauhaus: an autoethnographic study pp. 786-820

Francesco Marengo, Daniel Torchia and Laura Corazza

Sustainability assurance landscape after the CSRD: scenario analysis and evolutionary pathways in Europe pp. 984-1011

Agnese Sabbatucci, Michele Guidi and Marco Giuliani

2026, month January, vol 17

Beyond the launch pad: exploring sustainability and accountability practices of space companies pp. 54-80

Patrizia Di Tullio and Michele A. Rea

The Nuclear Alliance vs. the Friends of Renewables: environmental conflicts and nuclear energy in the European Union pp. 821-850

Gabriel Weber, Ignazio Cabras, Marcel Llavero-Pasquina and Matúš Mišík

When life gives you lemons: green credit policy and corporate environmental responsibility of heavily polluting firms pp. 1630-1659

Fei Guo, Bin Li, Chenchen Shi, Ruiqing Cao and Xiaomeng Gong

2026, month November

Board monitoring and the informational content of ESG performance pp. 1-31

Aso Abdullah

2026, month October

Caught in ESG trap? Evidence from earnings pressure by examining CEO overconfidence and pay slice pp. 1-26

Heng-Yu Chang and Wenting Liu

From compliance to strategy: a materiality maturity framework for sustainability management in higher education pp. 1-23

Yolanda Ramírez and Francisco Montero

Small caps, large climate data gaps: disclosure shortfalls and investment implications amid regulation retreats pp. 1-38

Huong Dieu Dang and Jan Heldmann

Heterogeneous stock market reactions to a sustainability reporting mandate: insights from the European Union pp. 1-28

Florian Habermann, Thomas Janssen and Geert Braam

Heterogeneity in organizational responses to legally mandated hybrid practices: the example of the EU Taxonomy Regulation pp. 1-33

Matthias Fertig-Müller, Michelle Palharini and Peter Wehnert

Cultivating strength inside and out: green credit interest subsidy policies and corporate energy efficiency – new evidence from China pp. 1-33

Kai Wan and Xiaolin Yu

Exploring the role of intellectual capital in EU taxonomy compliance: the mediating effect of sustainability reporting pp. 1-48

Federica Tonnarello, Valeria Naciti and Carlo Vermiglio

2026, month September

The salient identity of professional accountants in climate change and sustainability accounting for SMEs pp. 1-29

Syed Mahfujul Alam and Ericka Costa

Social media for fighting women’s literacy gap. A case of stakeholder engagement in non-governmental organisations pp. 1-23

Sara Moggi and Iava Giulia Corradini

2025, month December, vol 17

European political parties and the reframing of sustainability: discursive shifts and integration dynamics in the EU pp. 851-881

Sonia Chikh M’hamed and Peter Hefele

Return and volatility spillover among green finance, sustainable and Islamic investments: evidence for environmental sustainability via financial convergence pp. 1207-1225

Anam Tariq, Arshad Hassan, Umar Kayani, Syed Arslan Haider and Amer Qasim

Can environmental protection tax law restrain ESG rating divergence? pp. 1525-1551

Panpan Feng, Ziyue Jia and Seongil Jeon

Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback pp. 1552-1576

Xiaonan Tuo and Jianzu Wu

How organizational rationale drives sustainable performance: the roles of green culture and environmental regulations pp. 1602-1629

Zahid Sarwar, Zhi-Hong Song, Syed Tauseef Ali, Muhammad Asif Khan and Farman Ali

2025, month November, vol 17

Greening politics? European parties’ and European Parliament groups’ standpoints on sustainability (2019–2024) pp. 882-904

Cláudia Toriz Ramos

2025, month October, vol 17

The use of technology by organisations to enhance social and environmental sustainability: framing and research agenda pp. 1-22

Charl de Villiers, Ruth Dimes, Elisabetta Magnaghi and Eleonora Veglianti

Exploring the relationship of digital transformation and sustainability: a bibliometric analysis and future research agenda pp. 49-87

Kashif Nadeem, Stefano Za and Marco Smacchia

Impact of the sustainability development goals (SDGs) on the cost of debt: how does the reporting of sustainability goals affect cost of debt? pp. 484-530

Slobodan Kacanski

A bibliometric review of the EU sustainable finance initiative: evolving research dynamics pp. 590-614

Ramon Hoerler, Fabian Stein, Niklas Bayrle, Martin Angerer and Othar Kordsachia

Fostering human development: do institutional environment quality and overall UN-SDGs attainment matter? pp. 615-641

Akrum Helfaya, Nadeesha Muthuthantrige and Geyi Xu

Does ESG reporting truly align with carbon performance? New evidence from the dual banking sector in emerging markets pp. 1054-1091

Yunice Karina Tumewang, Esraa Esam Alharasis and Kaouther Toumi

2025, month September, vol 17

Rural roots, green shoots: do entrepreneur rural experience boost corporate environmental investment? pp. 565-589

Lin Zhang, Zepeng Sun and Chenlv Zeng

The influence of global sustainability reporting standards on the discourse within the EU pp. 699-728

Jonida Carungu, Ruth Dimes and Matteo Molinari

Sustainability credentials of the Farm to Fork strategy in times of crisis pp. 764-785

Rosa Maria Fernandez Martin

Beyond regulatory pressures: exploring the drivers of CSR and sustainability reporting in Portuguese SMEs pp. 961-983

Isabel Maldonado, Carlos Pinho, Amélia Silva and Luis Silva

Islamic climate bond for electric vehicle and renewable energy: religion as an open innovation for climate action pp. 1226-1252

Dzakiyy Hadiyan Achyar

2025, month August, vol 17

Does ESG disclosure influence firm’s green innovation? Evidence from China pp. 88-116

Ziang Lin, Zhaohui Wang, Alice Ho and Can Wang

How does artificial intelligence technology affect ESG performance? Evidence from China pp. 300-330

Xiaoqing Li and Junru Bian

The framing of sustainability by different stakeholder groups in India: Perspectives, consequences and implications pp. 333-363

Lutz Preuss, Priyanka Chhaparia, Bimal Arora and Isabel Fischer

Do institutional pressures boost sustainability control systems? pp. 392-422

Silvia Ruiz-Blanco, Silvia Romero and Belen Fernandez-Feijoo

The effect of environmental taxes on sustainable energy transition prospects pp. 423-455

Samuel Osei Owusu Atuahene, Godfred Matthew Yaw Owusu and Cletus Agyenim-Boateng

Carbon taxation as a catalyst for sustainable development: insights from five decades of global research pp. 456-483

Aidi Ahmi, Abba Yau and Mahadi Hasan Miraz

The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies pp. 531-564

Hao Tang, Menghua Tong and Yiru Chen

GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors pp. 729-763

Shifali Goyal, Areej Aftab Siddiqui and Debashis Chakraborty

Unveiling the effects of the Corporate Sustainability Reporting Directive ( CSRD ) on company sustainability reporting practices: a case of German companies pp. 922-960

Rabin Sharma

ESG performance in GCC banks: the influence of ownership structure, risk attitude and board characteristics in Islamic vs conventional contexts pp. 1092-1138

Samir Srairi

2025, month July, vol 17

Biodiversity communication at German Airports: a hermeneutic approach pp. 364-391

Maresa Reill

Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds pp. 1139-1169

Ezzedine Ghlamallah, Laurence Gialdini and Sami Ben Larbi

2025, month June, vol 17

Framing the future: an analysis of the early aviation agenda of the von der Leyen Commission (2019–2024) pp. 674-698

Dominika Furtak

Mapping the evolution of Islamic finance for sustainability: a bibliometric analysis pp. 1020-1053

Mohamed Zakaria Fodol and Hakan Aslan

Islamic finance for sustainable development in clean technology: dynamic capabilities and natural resource-based view pp. 1253-1278

Dzakiyy Hadiyan Achyar

2025, month April, vol 17

Was there a notion of ‘enough’ in the European Green Deal? Sufficiency in the European Union’s sustainability discourse pp. 651-673

Simon Schunz

2025, month March, vol 17

Leveraging unique resources and capabilities to address ESG challenges: a qualitative study of high-growth Italian start-ups pp. 151-178

Simona Mormile, Gabriella Piscopo and Paola Adinolfi

Empirical insights on organisational sustainability: exploring the influence of communities of practice and associated technologies pp. 204-232

Amir A. Abdulmuhsin, Abeer F. Alkhwaldi, Abdulkareem H. Dbesan and Ali Tarhini

Far-right greenwashing: the twisting of sustainability pp. 905-921

Radka Vicenová and Matúš Mišík

2025, month January, vol 17

Exploring the role of digital platforms in promoting value co-creation: evidence from the Italian municipal solid waste management system pp. 233-266

Luigi Mersico, Selena Aureli and Eleonora Foschi

Optimizing global risk-conscious portfolios: the strategic role of Sharia-compliant and ESG investments pp. 1170-1206

Nawazish Mirza, Cristiana Doina Tudor, Alexandra Horobet and Lucian Belascu

2025, month October, vol 16

Constituent participation in the public consultation on EU CSRD: Who was the most active stakeholder? pp. 289-325

Marisa Agostini, Antonio Costantini and Carlo Marcon

Assessing the performance of sustainability practices in an Italian food supply chain pp. 326-363

Andrea Caccialanza, Jacob Dahl Rendtorff and Davide Galli

2025, month August, vol 16

Navigating the divide: transforming sustainability disclosure research into policy action pp. 251-288

Subhash Abhayawansa, Dilini Dissanayake, Niruja Rajakulanajagam and Thusitha Dissanayake

Board busyness and biodiversity disclosure practices: a global evidence pp. 1690-1716

Saleh F.A. Khatib and Hamid Ghazi H. Sulimany

The impact of an ESG nudge on retail investor engagement in sustainable finance: evidence from an investment decision experiment pp. 1807-1830

Glen Hutchings

2025, month June, vol 16

Corporate water risk reporting: the case of the CDP Water Security Questionnaire pp. 1653-1689

Enrique Mesa-Pérez, Antonio J. Mateo-Márquez, Elena Carrión and Carla Antonini

Interactive power: individual investor climate activism and corporate climate risk disclosure pp. 1717-1748

Yuting Dong, Ziyuan Sun and Yiqiang Zhou

Accounting research and the energy transition agenda; a literature review pp. 1749-1778

Abdulai Enusah

Are oil price shocks driving India’s sustainable sector? A closer look at crisis-induced dynamics pp. 1779-1806

Neenu Chalissery, T Mohamed Nishad and P. Milinth

2025, month May, vol 16

Rational purpose requirement and sustainability reporting assurance pp. 156-185

Pieter Conradie and Karin Barac

Exploring socio-technical imaginaries on smart city sustainability pp. 186-217

Giuseppe Grossi, Dorota Dobija, Zuzanna Staniszewska and Dominika Kaczmarek-Ciesielska

Exploring companies’ dialogue on Sustainable Development Goals (SDGs) through sustainability reporting and annual general meetings pp. 218-250

Michele Guidi, Sonia Vitali and Marco Giuliani

2025, month April, vol 16

Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms pp. 98-127

Vera Palea, Silvia Gordano and Alessandro Migliavacca

Unlocking success: exploring the relationship between multiple CSR initiatives, firm performance and the role of the regional quality of government pp. 128-155

Gianluca Gabrielli, Tatiana Mazza, Pier Luigi Marchini and Veronica Tibiletti

The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study pp. 1101-1133

Judith Wylie and Anne Marie Ward

Urban energy planning, policy orientation and green innovation incentives: evidence from Chinese listed companies pp. 1397-1425

Guodong Chi, Yuanyuan Liu, Hong Fang and Wei Wen

Fostering resilience: exploring financial inclusion as a catalyst in mitigating economic policy uncertainty and safeguarding food security in developing countries pp. 1560-1588

Obaid Gulzar, Ameena Arshad and Osama Bin Shahid

Do climate risks contribute to financial system stress? The case of ASEAN-5 countries pp. 1589-1624

Anas Izzuddin and Yunieta Anny Nainggolan

Sustainable development principles in firm operations: evidence across industries pp. 1625-1652

Anson Au

2025, month March, vol 16

Aligning policy and science: a teleological analysis of biodiversity accounting and accountability under the European Green Deal pp. 62-97

Eva-Maria Öhlinger and Othmar Manfred Lehner

Digital transformation effects on Chinese heavily polluting firms internalising environmental costs pp. 946-972

Juan He and Zijian He

Do high-quality online interactions improve corporate ESG performance? Evidence from China pp. 1426-1447

Guoqiang Hu, Congcong Hou and Hai Wang

Extreme weather events in New Zealand: Financial market-related impacts pp. 1448-1486

Paul Griffin, Martien Lubberink and Tom Stannard

An analysis of the influence of CEO duality on carbon emissions: Do board characteristics matter? pp. 1487-1533

Tahir Akhtar and Muhammad Abdullah

Institutionally endorsed reputation for CSR leadership and the textual characteristics of CEO letters in CSR reports pp. 1534-1559

Isabel Lourenço, Jonas Oliveira, Manuel Castelo Branco and Ana Sofia Inácio

2025, month February, vol 16

The evolution of disclosure in integrated reports by a New Zealand company pp. 791-815

Natasja Steenkamp, Beverley R. Lord, Xiaoting Yang and Heba Gaber Ahmed

Stakeholder perceptions of public sector sustainability reporting – views from IPSASB consultations pp. 1134-1164

Leanne J. Morrison, Alia Alshamari and Mitali Panchal Arora

2025, month January, vol 16

A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector pp. 28-61

Eva M. García-Granero, Laura Piedra-Muñoz, Emilio Galdeano-Gómez and Yolanda Sorroche-del-Rey

Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries pp. 705-735

Muhammad Bilal Farooq, Khwaja Naveed, Fahad Khalid, Anil Kumar Narayan and Ibrahim Mustafa Khudir

The neutralization of ESG risks by leading agri-food companies pp. 767-790

Olivier Boiral, Marie-Christine Brotherton and David Talbot

Understanding the role of gender diversity in ESG misconduct. The moderating effect of gender equality policies pp. 816-844

Emma García-Meca and Jennifer Martinez-Ferrero

Greening or greenwashing? Corporate green bonds and stock pricing efficiency in China pp. 874-913

Xiulu Huang, Chuxiong Tang, Yichao Liu and Pengfei Ge

Study on the dynamic coupled coordination and influencing factors of the digital economy, energy and human habitat in Western China pp. 914-945

Shiwu Li, He Yang, Wei Huang and Hao Yang