Sustainability Accounting, Management and Policy Journal

2010 - 2024

Current editor(s): Prof Carol Adams

From Emerald Group Publishing Limited
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Volume 15, issue 7, 2024

Negative media coverage of ESG issues and corporate tax avoidance pp. 1-33

Luca Menicacci and Lorenzo Simoni

The construction of the normative persuasion of social and environmental reporting regulation pp. 34-62

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

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

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

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

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

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

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

Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger and Pascal Wild

Sustainability, business strategy and innovation: a thematic literature review pp. 1338-1377

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

Jude Chidiebere Anago

Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones pp. 1408-1441

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

Mohamed Chakib Kolsi and Ahmad Al-Hiyari

Volume 15, issue 5, 2024

Sustainability literature review research: advancing theory and practice pp. 1017-1037

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

Shaizy Khan and Seema Gupta

Non-financial reporting and corporate governance: a conceptual framework pp. 1067-1093

Ruth Dimes and Matteo Molinari

Trends, shifts and future prospects of sustainable finance research: a bibliometric analysis pp. 1094-1117

Gohar Ayaz and Muhammad Zahid

People’s awareness and behaviours of circular economy around the world: literature review and research agenda pp. 1118-1154

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

Ni Wang, Haiying Pan, Yuze Feng and Sixuan Du

Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping pp. 1178-1209

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

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

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

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

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

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

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

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

Yirong Gao, Xiaolin Wang and Dongsheng Li

Balancing people, planet and profit: export strategies for sustainable value creation pp. 961-986

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

Leanne Johnstone

Volume 15, issue 3, 2024

Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus pp. 573-604

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

Vasundhara Saravade and Olaf Weber

Issues in sustainability reporting assurance: evidence from interviews pp. 628-653

Sulaiman Aliyu

Sustainable products and audit fees: empirical evidence from western European countries pp. 654-675

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

Randy Priem and Andrea Gabellone

Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis pp. 704-730

Jinhua Xu, Feisan Ye and Xiaoxia Li

Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy pp. 731-751

Ketki Kaushik and Shruti Shastri

Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation? pp. 752-775

Asil Azimli and Kemal Cek

Volume 15, issue 2, 2024

The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH pp. 265-298

Sameh Farhat Ammar

Analysis of double materiality in early adopters. Are companies walking the talk? pp. 299-329

Diego Andrés Correa-Mejía, Jaime Andrés Correa-García and María Antonia García-Benau

Do sustainability reporting standards affect analysts’ forecast accuracy? pp. 330-354

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

Xiuyun Yang and Qi Han

Carbon management and the global value chain: have carbon emissions been reduced? pp. 382-411

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

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

Adam Arian and John Stephen Sands

The trilogy in sustainability of environmental performance, assurance quality and firm value pp. 482-519

Hanen Khaireddine, Isabelle Lacombe and Anis Jarboui

Managerial capture of sustainability assurance. Empirical evidence and capital market reactions pp. 520-546

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

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

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

Yaismir Adriana Rivera

Non-financial information assurance: a review of the literature and directions for future research pp. 48-84

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

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

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

Maqsood Ahmad, Qiang Wu and Shakeel Ahmed

Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management? pp. 148-170

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

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

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

Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi and Reza Widhar Pahlevi