Sustainability Accounting, Management and Policy Journal

2010 - 2024

Current editor(s): Prof Carol Adams

From Emerald Group Publishing Limited
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Volume 13, issue 6, 2022

A new direction? The “mainstreaming” of sustainability reporting pp. 1261-1283

Mario Abela

A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective pp. 1284-1309

Begoña Giner and Mercedes Luque-Vílchez

Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting pp. 1310-1333

Carol Adams and Frank Mueller

When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy pp. 1334-1360

Ericka Costa, Caterina Pesci, Michele Andreaus and Emanuele Taufer

Swimming against the tide: back to single materiality for sustainability reporting pp. 1361-1385

Subhash Abhayawansa

A framework for sustainability reporting pp. 1386-1409

Indra Abeysekera

Volume 13, issue 5, 2022

Assessing the impact of environmental accounting research: evidence from citation and journal data pp. 989-1014

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes pp. 1015-1032

Anna Tilba

The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective pp. 1033-1059

Juliette Senn, Mercedes Luque-Vílchez and Carlos Larrinaga

Sustainability and the Australian international higher education industry: towards a multidimensional model pp. 1060-1081

Min Hong and Ian Hardy

The means to substantive performance improvements – environmental management control systems in ISO 14001– certified SMEs pp. 1082-1108

Leanne Johnstone

Corporate responsibility coalitions and the sustainability issues management capabilities of firms pp. 1109-1131

Natalia G. Vidal and Harry J. Van Buren

Carbon management accounting (CMA) practices in Australia’s high carbon-emission industries pp. 1132-1168

Soheil Kazemian, Hadrian Geri Djajadikerta, Terri Trireksani, Kazi Sohag, Zuraidah Mohd Sanusi and Jamaliah Said

Cultural influences on the quality of corporate social responsibility disclosures: an examination of carbon disclosure pp. 1169-1200

Jon Perkins, Cynthia Jeffrey and Martin Freedman

Stakeholder salience and environmental stewardship among hotels in Malaysia pp. 1201-1228

Puspavathy Rassiah, Norita Mohd Nasir, Ghazala Khan and Sa'adiah Munir

Environmental performance and cost of finance: evidence from emerging markets pp. 1229-1250

Hüseyin Temiz

Volume 13, issue 4, 2022

A natural capital accounting framework to communicate the environmental credentials of individual wool-producing businesses pp. 765-802

Sue Ogilvy, Danny O'Brien, Rachel Lawrence and Mark Gardner

Mapping corporate social responsibility practices at the international level: systematic review and content analysis approach pp. 803-825

Osman El-Said, Heba Aziz, Maryam Mirzaei and Michael Smith

Institutional pressure and real estate balanced scorecard indicators pp. 826-857

Fana Rasolofo-Distler

The value relevance of sustainability reporting: does assurance and the type of assurer matter? pp. 858-877

Ephraim Kwashie Thompson, Olivier Ashimwe, Samuel Buertey and So-Yeun Kim

Sustainable development goals and assurance of non-financial information reporting in Spain pp. 878-898

Laura Sierra García, Helena María Bollas-Araya and María Antonia García Benau

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies pp. 899-928

Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni and Terri Trireksani

Board characteristics and sustainability performance: empirical evidence from emerging markets pp. 929-952

Mustafa Disli, Mustafa Kemal Yilmaz and Farah Finn Mohamud Mohamed

The influence of the country governance environment on corporate environmental, social and governance (ESG) performance pp. 953-985

Oren Mooneeapen, Subhash Abhayawansa and Naushad Mamode Khan

Volume 13, issue 3, 2022

Embedding and managing blockchain in sustainability reporting: a practical framework pp. 545-567

Simone Pizzi, Andrea Caputo, Andrea Venturelli and Fabio Caputo

Photo disclosure in human rights issues by fortune companies: an impression management perspective pp. 568-599

Xianrui Zeng, Mahmood Momin and Mohammad Nurunnabi

Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition pp. 600-625

Rosa Esteban-Arrea and Nicolas Garcia-Torea

Country-level sustainability and cross-border banking flows pp. 626-652

Sureyya Avci and Gözde Sungu-Esen

Examining the social pressures on voluntary CSR reporting: the roles of interlocking directors pp. 653-679

Xueji Liang, Lu Dai and Sujuan Xie

Corporate governance and sustainability reporting quality: evidence from Nigeria pp. 680-707

Olayinka Erin, Alex Adegboye and Omololu Adex Bamigboye

The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect? pp. 708-739

Francisco José López-Arceiz, Cristina del Río and Ana Bellostas

Corporate social responsibility and financial accounting concepts: evidence from an emerging market pp. 740-764

Shaban Mohammadi and Hadi Saeidi

Volume 13, issue 2, 2021

Barriers and Motivations to Integrating Environmental Performance in the BSC: a case study in health care pp. 297-319

Salim Khaleel Khalid, Claire Beattie and John Stehpen Sands

Does authentic leadership stimulate organizational citizenship behaviors? The importance of affective commitment as a mediator pp. 320-340

Neuza Ribeiro, Ana Patrícia Duarte, Rita Filipe and Rajasekhar David

Sustainability reporting and approaches to materiality: tensions and potential resolutions pp. 341-361

Sveinung Jørgensen, Aksel Mjøs and Lars Jacob Tynes Pedersen

The institutionalisation of sustainability reporting in management practice: evidence through action research pp. 362-386

Lara Tarquinio and Chiara Xhindole

Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain pp. 387-413

Sandeep Singh and Samir K. Srivastava

Strategic accountability for sustainability of natural resources – public discharge and optimism in sub-Saharan Africa pp. 414-437

Emmanuel Tetteh Asare, Bruce Burton and Theresa Dunne

Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises pp. 438-458

Hui-Cheng Yu

The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective pp. 459-493

Emiliano Ruiz-Barbadillo and Jennifer Martínez-Ferrero

Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings pp. 494-518

Li Li Eng, Mahelet Fikru and Thanyaluk Vichitsarawong

Does national ethical judgement matter for earnings management? pp. 519-543

Dante Baiardo Cavalcante Viana, Isabel Lourenço and Ervin Lynn Black

Volume 13, issue 1, 2021

Accountability by design? Exploring design characteristics of corporate social responsibility standards pp. 1-29

Norma Schönherr, Heike Vogel-Pöschl, Florian Findler and André Martinuzzi

Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning pp. 30-54

Loai Ali Zeenalabden Ali Alsaid

Strengthening impact integrity in investment decision-making for sustainable development pp. 55-87

Fara Azmat, Ameeta Jain and Fabienne Michaux

Materiality assessment: the case of Latin American listed companies pp. 88-113

Yully Marcela Sepúlveda-Alzate, María Antonia García-Benau and Mauricio Gómez-Villegas

Benchmarking corporate water reporting in emerging economies: the case of Peru pp. 114-151

Lisa Annita Bunclark and Gregory Scott

What sustainability assurance services do institutional investors demand and what value do they give them? pp. 152-194

Isabel-María García-Sánchez, Beatriz Aibar-Guzmán and Cristina Aibar-Guzmán

Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission? pp. 195-220

Ajay Adhikari and Haiyan Zhou

Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France pp. 221-246

Ghassan H. Mardini and Fathia Elleuch Lahyani

Determinants of climate financing and the moderating effect of politics: evidence from Bangladesh pp. 247-272

Seong Mi Bae, Md. Abdul Kaium Masud, Md. Harun Ur Rashid and Jong Dae Kim

Is it attractive to invest in alternative energy? Evidence from a five-factor Fama-French model for regional DJSI and renewable stock indexes pp. 273-296

Antonio Garcia-Amate, Alicia Ramírez-Orellana and Alfonso A. Rojo Ramirez