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Sustainability Accounting, Management and Policy Journal

2010 - 2025

Current editor(s): Prof Carol Adams

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 16, issue 7, 2024

Effects of environmental provisions in international trade agreements on businesses and economies – a systematic review pp. 1-27 Downloads
Michelle Gutsch, Johanna Mai, Nelli Ukhova and Samanthi Dijkstra-Silva
A path towards sustainability through the circular economy phenom: indicators from the Spanish agri-food sector pp. 28-61 Downloads
Eva M. García-Granero, Laura Piedra-Muñoz, Emilio Galdeano-Gómez and Yolanda Sorroche-del-Rey
Aligning policy and science: a teleological analysis of biodiversity accounting and accountability under the European Green Deal pp. 62-97 Downloads
Eva-Maria Öhlinger and Othmar Manfred Lehner
Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms pp. 98-127 Downloads
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 Downloads
Gianluca Gabrielli, Tatiana Mazza, Pier Luigi Marchini and Veronica Tibiletti
Rational purpose requirement and sustainability reporting assurance pp. 156-185 Downloads
Pieter Conradie and Karin Barac
Exploring socio-technical imaginaries on smart city sustainability pp. 186-217 Downloads
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 Downloads
Michele Guidi, Sonia Vitali and Marco Giuliani

Volume 16, issue 3, 2025

Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries pp. 705-735 Downloads
Muhammad Bilal Farooq, Khwaja Naveed, Fahad Khalid, Anil Kumar Narayan and Ibrahim Mustafa Khudir
An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa pp. 736-766 Downloads
Claudia Ferreira, Dusan Ecim and Warren Maroun
The neutralization of ESG risks by leading agri-food companies pp. 767-790 Downloads
Olivier Boiral, Marie-Christine Brotherton and David Talbot
The evolution of disclosure in integrated reports by a New Zealand company pp. 791-815 Downloads
Natasja Steenkamp, Beverley R. Lord, Xiaoting Yang and Heba Gaber Ahmed
Understanding the role of gender diversity in ESG misconduct. The moderating effect of gender equality policies pp. 816-844 Downloads
Emma García-Meca and Jennifer Martinez-Ferrero
CSR reporting and corporate performance: the role of strategic emphasis pp. 845-873 Downloads
Ruba Hamed, Jan Smolarski, Wasim Al-Shattarat and Basiem Al-Shattarat
Greening or greenwashing? Corporate green bonds and stock pricing efficiency in China pp. 874-913 Downloads
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 Downloads
Shiwu Li, He Yang, Wei Huang and Hao Yang
Digital transformation effects on Chinese heavily polluting firms internalising environmental costs pp. 946-972 Downloads
Juan He and Zijian He

Volume 16, issue 2, 2024

The concept of materiality in sustainability reporting: from essential contestation to research opportunities pp. 321-350 Downloads
Josua Oll, Theresa Spandel, Frank Schiemann and Janna Akkermann
Environmental, social and governance (ESG) performance and abnormal positive tone pp. 351-388 Downloads
Xin Yang, Jingwei Bao and Kezhen Zhang
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy pp. 389-414 Downloads
Biswajit Ghose, Nivaj Gogoi, Premendra Kumar Singh and Kiran Gope
Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive pp. 415-442 Downloads
Erekle Pirveli, Esther Ortiz-Martínez, Salvador Marín-Hernández and Paul Thompson
Short-selling and corporate ESG performance: evidence from China pp. 443-483 Downloads
Deshuai Hou, Junnan Yan, Qiong Sun and Ying Chen
Flowing toward transparency: impact of China’s water resource tax policy pilot on corporate water disclosure pp. 484-520 Downloads
Nizhou Yu, Duan Liu and Hong Wan
Enhancing carbon neutral supply chain performance: can green logistics and pressure from supply chain stakeholders make any differences? pp. 521-551 Downloads
Francis Kamewor Tetteh, Kwame Owusu Kwateng and John Mensah
Unveiling redundancy in environmental, social, and governance reporting framework in India: an exploratory study pp. 551-582 Downloads
Renu Devi, Mohammad Firoz and R. Saravanan
Absolute emissions targets and voluntary carbon disclosure: an international empirical survey pp. 583-616 Downloads
Antonio J. Mateo-Márquez, José M. González-González and Constancio Zamora-Ramírez
Inclusive mapping of sustainable finance and accounting: a bibliometric review pp. 618-702 Downloads
Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

Volume 16, issue 1, 2024

Sustainable development, economic policy uncertainty and tax risk pp. 1-43 Downloads
Wanyi Chen and Fanli Meng
Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency pp. 44-78 Downloads
Nava Cohen and Xiaodi Zhu
Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements pp. 79-106 Downloads
Ping Wei, Yue Mao, Meng Zhu and Qi Zhu
Board gender diversity and accounting conservatism: the role of corporate social responsibility pp. 107-136 Downloads
Hussain Muhammad, Francesco Paolone and Stefania Migliori
Uncovering corporate greenwashing: a predictive model based on Chinese heavy-pollution industries pp. 137-167 Downloads
Qiang Li, Zichun He and Huaxia Li
Board skill diversity and corporate environmental responsibility: the moderating effects of formal andinformal pressures pp. 165-189 Downloads
Chunli Liu and Jing Cheng
Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region pp. 190-225 Downloads
Mohd Nadeem Bhat and Firdos Ikram
Can state-owned equity participation improve a company’s environmental, social and governance performance? Evidence collected from China pp. 226-258 Downloads
Shijun Huang, Pengcheng Du and Yu Hong
How does green finance affect human well-being in the context of aging populations? Evidences from China pp. 259-291 Downloads
Yourong Yao, Zixuan Wang and Chun Kwok Lei
Forward-looking information: does IIRC framework adoption matter? pp. 292-315 Downloads
Muhammad Bilal Farooq, Rashid Zaman, Stephen Bahadar and Fawad Rauf

Volume 15, issue 7, 2024

Negative media coverage of ESG issues and corporate tax avoidance pp. 1-33 Downloads
Luca Menicacci and Lorenzo Simoni
The construction of the normative persuasion of social and environmental reporting regulation pp. 34-62 Downloads
Mercedes Luque-Vílchez, Javier Husillos and Carlos Larrinaga
Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach pp. 34-62 Downloads
Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez and Ana Muñoz-Mazón
Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile pp. 63-84 Downloads
Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga, Angela Toso-Milos and Francisco Saffie-Gatica
Designing natural capital accounting for agriculture: perceptions of farm accountants pp. 85-105 Downloads
Aysha Fleming, Sue Ogilvy, Anthony P. O’Grady, Izaac Green, Cara Stitzlein and Claire Horner
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden pp. 106-132 Downloads
Asif M. Huq, Katarzyna Cieślak and Klas Sundberg

Volume 15, issue 6, 2024

The co-evolution of sustainable finance stakeholders under the EU taxonomy for sustainable activities: an exploratory study of Irish disclosure experiences pp. 1257-1285 Downloads
Dylan Kirby, Cormac Hugh MacMahon and Sandra Thompson
A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil pp. 1286-1309 Downloads
Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco and Juliana Molina Queiroz
Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review pp. 1310-1337 Downloads
Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger and Pascal Wild
Sustainability, business strategy and innovation: a thematic literature review pp. 1338-1377 Downloads
Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva and Paulo Antônio Zawislak
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget? pp. 1378-1407 Downloads
Jude Chidiebere Anago
Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones pp. 1408-1441 Downloads
Yatawattage Jayanie Malkila Yatawatta and Pournima Sridarran
Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia pp. 1442-1459 Downloads
Mohamed Chakib Kolsi and Ahmad Al-Hiyari

Volume 15, issue 5, 2023

Sustainability literature review research: advancing theory and practice pp. 1017-1037 Downloads
Vassiliki Grougiou, Seraina Anagnostopoulou and Joanne Louise Tingey-Holyoak
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation pp. 1038-1066 Downloads
Shaizy Khan and Seema Gupta
Non-financial reporting and corporate governance: a conceptual framework pp. 1067-1093 Downloads
Ruth Dimes and Matteo Molinari
Trends, shifts and future prospects of sustainable finance research: a bibliometric analysis pp. 1094-1117 Downloads
Gohar Ayaz and Muhammad Zahid
People’s awareness and behaviours of circular economy around the world: literature review and research agenda pp. 1118-1154 Downloads
Jéssica dos Santos Leite Gonella, Moacir Godinho Filho, Lucila Maria de Souza Campos and Gilberto Miller Devós Ganga
How do ESG practices create value for businesses? Research review and prospects pp. 1155-1177 Downloads
Ni Wang, Haiying Pan, Yuze Feng and Sixuan Du
Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping pp. 1178-1209 Downloads
Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting pp. 1210-1254 Downloads
María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno and Dolores Gallardo-Vázquez

Volume 15, issue 4, 2024

Stakeholder value creation system: understanding the process pp. 777-806 Downloads
Silvia Ferraz Nogueira De Tommaso and Felipe Mendes Borini
CEO’s IT background and continuous green innovation of enterprises: evidence from China pp. 807-832 Downloads
Junyu Pan, Han Bao, Javier Cifuentes-Faura and Xiaoqian Liu
Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions pp. 833-860 Downloads
Ronnie Figueiredo and Pedro Cabral
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns pp. 861-883 Downloads
João M.M. Lopes, Sofia Gomes and Tiago Trancoso
Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms pp. 884-912 Downloads
Qian Zhou, Shuxiang Wang, Xiaohong Ma and Wei Xu
Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective pp. 913-933 Downloads
Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina and Irene Gil-Saura
A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response pp. 934-960 Downloads
Yirong Gao, Xiaolin Wang and Dongsheng Li
Balancing people, planet and profit: export strategies for sustainable value creation pp. 961-986 Downloads
Luis Filipe Lages, Graça Miranda Silva, Ana Isabel Canhoto, Luis F. Martinez and Sara Jahanmir
Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm pp. 987-1014 Downloads
Leanne Johnstone

Volume 15, issue 3, 2023

Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus pp. 573-604 Downloads
John Millar and Richard Slack
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market pp. 605-627 Downloads
Vasundhara Saravade and Olaf Weber
Issues in sustainability reporting assurance: evidence from interviews pp. 628-653 Downloads
Sulaiman Aliyu
Sustainable products and audit fees: empirical evidence from western European countries pp. 654-675 Downloads
Mawih Kareem Al Ani, Faris ALShubiri and Habiba Al-Shaer
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 pp. 676-703 Downloads
Randy Priem and Andrea Gabellone
Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis pp. 704-730 Downloads
Jinhua Xu, Feisan Ye and Xiaoxia Li
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy pp. 731-751 Downloads
Ketki Kaushik and Shruti Shastri
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation? pp. 752-775 Downloads
Asil Azimli and Kemal Cek

Volume 15, issue 2, 2023

The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH pp. 265-298 Downloads
Sameh Farhat Ammar
Analysis of double materiality in early adopters. Are companies walking the talk? pp. 299-329 Downloads
Diego Andrés Correa-Mejía, Jaime Andrés Correa-García and María Antonia García-Benau
Do sustainability reporting standards affect analysts’ forecast accuracy? pp. 330-354 Downloads
Simone Pizzi, Fabio Caputo and Elbano de Nuccio
Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China pp. 355-381 Downloads
Xiuyun Yang and Qi Han
Carbon management and the global value chain: have carbon emissions been reduced? pp. 382-411 Downloads
Lipeng Pan, Yongqing Li, Xiao Fu and Chyi Lin Lee
Examining greenwashing and SDG-washing: an analysis of corporate engagement with the SDGs pp. 412-456 Downloads
Cristina del Río, Karen González-Álvarez and Francisco José López-Arceiz
Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation pp. 457-481 Downloads
Adam Arian and John Stephen Sands
The trilogy in sustainability of environmental performance, assurance quality and firm value pp. 482-519 Downloads
Hanen Khaireddine, Isabelle Lacombe and Anis Jarboui
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions pp. 520-546 Downloads
Marta Sánchez-Sancho, Jennifer Martínez-Ferrero and Javier Perote-Peña
A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities pp. 547-572 Downloads
Grace Il Joo Kang, Kyongsun Heo and Sungmin Jeon

Volume 15, issue 1, 2023

Explorations in organized hypocrisy and a proposed direction for a sustainable future pp. 1-22 Downloads
Gerard Farias, Nancy E. Landrum, Christine Farias and Isabella Krysa
Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework pp. 23-47 Downloads
Yaismir Adriana Rivera
Non-financial information assurance: a review of the literature and directions for future research pp. 48-84 Downloads
Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
CSR research in corporate finance: a comment on Gillanet al., “firms and social responsibility: a review of ESG and CSR research in corporate finance” pp. 85-95 Downloads
Manuel Branco
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research pp. 96-118 Downloads
Charl de Villiers, Ruth Dimes and Matteo Molinari
Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy pp. 119-147 Downloads
Maqsood Ahmad, Qiang Wu and Shakeel Ahmed
Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management? pp. 148-170 Downloads
Fei Xu, XinZhu Liu, Qian Liu, XiaoYang Zhu and DuanMing Zhou
The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions pp. 171-206 Downloads
Montserrat Núñez Chicharro, Musa Mangena, María Inmaculada Alonso Carrillo and Alba María Priego De La Cruz
Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan pp. 207-231 Downloads
Mao-Feng Kao, Cih-Huei Jian and Chien-Hao Tseng
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia pp. 232-261 Downloads
Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi and Reza Widhar Pahlevi
Page updated 2025-06-09