Sustainability Accounting, Management and Policy Journal

2010 - 2024

Current editor(s): Prof Carol Adams

From Emerald Group Publishing Limited
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Volume 14, issue 7, 2023

Refining integrated thinking pp. 1-25

Warren Maroun, Dusan Ecim and Dannielle Cerbone

CEO talk of sustainability in CEO letters: towards the inclusion of a sustainability embeddedness and value-creation perspective pp. 26-61

Susanne Arvidsson

Corporate accountability and big data analytics: is non-financial disclosure a missing link? pp. 62-89

Marisa Agostini, Daria Arkhipova and Chiara Mio

Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument pp. 90-123

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

Moving beyond the external face of accountability: constructing accountability for sustainability from within pp. 124-151

Magnus Frostenson and Leanne Johnstone

Business engagement for the SDGs in COVID-19 time: an Italian perspective pp. 152-178

Francesco Scarpa, Riccardo Torelli and Simona Fiandrino

Understanding corporate tax responsibility: a systematic literature review pp. 179-201

Francesco Scarpa and Silvana Signori

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions pp. 202-231

Camilla Ciappei, Giovanni Liberatore and Giacomo Manetti

Past, present and future of impact investing and closely related financial vehicles: a literature review pp. 232-257

Helen Chiappini, Nicoletta Marinelli, Raja Nabeel-Ud-Din Jalal and Giuliana Birindelli

Rethinking sustainability in cocoa supply chain in light of SDG disclosure pp. 258-286

Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui and Luciana O. Cezarino

Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation pp. 287-312

Leanne Johnstone, David Yates and Sebastian Nylander

Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity pp. 313-348

Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano and Mats Danielson

Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting pp. 349-380

Alessandra Kulik and Michael Dobler

Volume 14, issue 6, 2023

Evaluating the outcome effectiveness of the global reporting initiative transitions pp. 1101-1125

Ramona Zharfpeykan and Chris Akroyd

CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management pp. 1126-1149

Sourour Hamza, Naoel Mezgani and Anis Jarboui

Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program pp. 1150-1182

Vincenzo Vignieri

Sustainability assurance and provider choice: a meta-regression analysis pp. 1183-1208

David Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam

The influence of sustainability assurance report format and level on nonprofessional investors’ judgments pp. 1209-1241

William Dilla, Diane Janvrin, Jon Perkins and Robyn Raschke

Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic? pp. 1242-1267

Miranda Tanjung

Volume 14, issue 5, 2022

Did ESG portfolio augment investors’ wealth during Covid19? Evidence from Indian stock market pp. 922-944

Kirti Sood, Kumar Arijit, Prachi Pathak and H.C. Purohit

Capital structure and speed of adjustment: the impact of environmental, social and governance (ESG) performance pp. 945-977

Yusuf Babatunde Adeneye, Ines Kammoun and Siti Nur Aqilah Ab Wahab

Is foreign direct investment caring for sustainability? A look in African sub-Saharan countries pp. 978-1001

Rui Vicente Martins, Eulália Santos, Teresa Eugénio and Ana Morais

Impact case or impact washing? An analysis of investors’ strategies to influence corporate behavior pp. 1002-1021

Joel Diener

Shareholder-initiated environmental and energy resolutions: too little too late? pp. 1022-1051

Suzette Viviers and Lee-Ann Steenkamp

Environmental, social, and governance (ESG) investing and commodities: dynamic connectedness and risk management strategies pp. 1052-1074

Efe C. Caglar Cagli, Pinar Evrim Mandaci and Dilvin Taşkın

Contribution of sustainable investment to sustainable development within the framework of the SDGS: the role of the asset management industry pp. 1075-1100

María Folqué, Elena Escrig-Olmedo and María Teresa Corzo Santamaría

Volume 14, issue 4, 2023

Key aspects of sustainability reporting quality and the future of GRI pp. 637-659

Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel and Carol A. Tilt

Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy pp. 660-694

Giovanni Francesco Massari and Ilaria Giannoccaro

Sustainability reporting, universities and global reporting initiative applicability: a still open issue pp. 699-742

Sara Moggi

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position pp. 743-775

Hammed Afolabi, Ronita Ram and Gunnar Rimmel

Critical reflections on sustainability reporting standard setting pp. 776-791

Irshad Ali, Peni T. Fukofuka and Anil K. Narayan

Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution pp. 792-814

Caterina Pesci, Paola Vola and Lorenzo Gelmini

Disentangling the concept of comparability in sustainability reporting pp. 815-851

Blerita Korca, Ericka Costa and Lies Bouten

The failure of transparency as self-regulation pp. 852-876

Laurence Vigneau and Carol Adams

GRI and stakeholder engagement: setting standards in the public interest pp. 877-883

Robyn Leeson and Judy Kuszewski

GRI and materiality: discussions and challenges pp. 884-903

Luis Perera-Aldama

Accelerating sustainability through better reporting pp. 904-914

Esther An

Volume 14, issue 3, 2023

Exploring environmental sustainability and green management practices: evidence from logistics service providers pp. 461-489

Tiffany Cheng Han Leung, Jieqi Guan and Yui-Yip Lau

Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting pp. 490-514

Jonathan Morris, Remmer Sassen and Martina McGuinness

Strategic responses to environmental performance monitoring barriers: a case study of Malaysian Government green procurement pp. 515-537

Navarani Vejaratnam, Santha Chenayah, Zeeda Fatimah Mohamad and Andrea Appolloni

Automatic air pollution monitoring and corporate environmental disclosure: a quasi-natural experiment from China pp. 538-564

Hanwen Chen, Siyi Liu, Daoguang Yang and Di Zhang

Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies pp. 565-590

Hamzah Al-Mawali

Are ESG performance-based incentives a panacea or a smokescreen for excess compensation? pp. 591-634

S. Leanne Keddie and Michel Magnan

Volume 14, issue 2, 2023

Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef pp. 265-288

Katie D. Ricketts, Jeda Palmer, Javier Navarro-Garcia, Caroline Lee, Sonja Dominik, Robert Barlow, Brad Ridoutt and Anna Richards

The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions pp. 289-312

Gloria Oforiwaa Botchway and Oliver James Bradley

The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies pp. 313-342

Chong Guo, Yalin Jiang and Yingyu Wu

Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center pp. 343-368

Artie W. Ng, Tiffany Cheng Han Leung, Tao-Wang Yu, Charles H. Cho and Tai Ming Wut

Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency pp. 369-395

Eric B. Yiadom, Lord Mensah and Godfred A. Bokpin

External energy security elements and the riskiness of clean energy stocks: a volatility analysis pp. 396-419

Aminu Hassan

External corporate governance and assurance of corporate social responsibility reports: evidence from China pp. 420-457

Peiran Liu, Ziyang Li and Peng Luo

Volume 14, issue 1, 2022

Is it time to clean up US tax-exempt nonprofit reporting? pp. 1-20

Edward N. Gamble, Pablo Muñoz and Kenneth A. Fox

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries pp. 21-48

Richard Jabot

Assessing the implementation of sustainable development goals: does integrated reporting matter? pp. 49-74

Salaheldin Hamad, Fong Woon Lai, Muhammad Kashif Shad, Saleh F.A. Khatib and Syed Emad Azhar Ali

Implementing biodiversity reporting: insights from the case of the largest dairy company in China pp. 75-100

Yanqi Sun and Yvette Lange

Regulation of the fashion supply chains and the sustainability–growth balance pp. 101-129

Emese Dobos and Andrea Éltető

Organizational practices as drivers of societal change: contextual spillover effects of environmental management on employees’ public sphere pro-environmental behavior pp. 130-153

Hans Jaich, Sarah Margaretha Jastram and Knut Blind

National culture and firm-level carbon emissions: a global perspective pp. 154-183

Sohanur Rahman, Md Nurul Kabir, Kamrul Huda Talukdar and Mumtaheena Anwar

Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China pp. 184-215

Yupei Liu, Weian Li and Qiankun Meng

The decade long story of gender equality and female empowerment: a case study of corporate disclosures in Saudi Arabia pp. 216-241

Wafa Al-Nasrallah

Social sustainability reporting in European business schools pp. 242-264

Mar Vila and Soledad Moya