Sustainability Accounting, Management and Policy Journal’scontributions to corporate social responsibility disclosure research

Dennis M. Patten and Hyemi Shin

Sustainability Accounting, Management and Policy Journal, 2019, vol. 10, issue 1, 26-40

Abstract: Purpose - The purpose of this paper is to review and assessSustainability Accounting, Management and Policy Journal(SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach - The authors review the 31 sustainability disclosure-themed articles published inSAMPJup through Volume 8 (2017) and assess the strengths and weaknesses of the body of research, as well as its contributions to the understanding of the reporting phenomenon. Findings - The assessment by the authors suggestsSAMPJhas been very inclusive with respect to methods and topics, although we note certain areas where future research could be expanded. Research limitations/implications - The authors limit the review to articles inSAMPJ, so they cannot assess the degree to which the general findings as to trends might reflect the overall body of sustainability disclosure research. Practical implications - The review provides suggestions for where researchers looking to publish inSAMPJmight focus so as to enhance the overall body of knowledge. Social implications - The primary social implication is that the preponderance of the evidence in the articles the authors review suggests that sustainability disclosure remains incomplete, biased and driven by concerns with legitimation. As such, it provides more evidence in support of the need for better regulation and enforcement. Originality/value - While prior studies have summarized aspects of social and environmental accounting in general or with regard to specific journals, none has assessed the contributions specifically to sustainability disclosure research through this journal.

Keywords: Research; General reviews; Sustainability disclosure (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-01-2018-0017

DOI: 10.1108/SAMPJ-01-2018-0017

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