Sustainability Accounting, Management and Policy Journal
Issue(s) available: 65 – From Volume: 1 Issue: 1, to Volume: 15 Issue: 7
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Issue 1 2011
A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting
María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno, Dolores Gallardo-VázquezPrevious research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability…
Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms
Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei XuDriven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in…
Sustainable products and audit fees: empirical evidence from western European countries
Mawih Kareem Al Ani, Faris ALshubiri, Habiba Al-ShaerThis study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.
Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market
Vasundhara Saravade, Olaf WeberThis paper aims to examine the Canadian financial sector’s reaction to opportunities and risks created by the green bond market in a low-carbon and climate-resilient (LCR) economy.
Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis
Jinhua Xu, Feisan Ye, Xiaoxia LiThis paper aims to empirically investigate the impact of the carbon intensity constraint policy (CICP) on green innovation.
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy
Ketki Kaushik, Shruti ShastriThis study aims to assess the nexus among oil price (OP), renewable energy consumption (REC) and trade balance (TB) for India using annual time series data for the time period…
Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective
Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina, Irene Gil-SauraThe purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the…
Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting
Javier Andrades, Domingo Martinez-Martinez, Manuel LarránRelying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…
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
Randy Priem, Andrea GabelloneThis article aims to analyse the relationship between the environmental, social and governance (ESG) score and the cost of capital of 600 large, mid and small capitalization…
Stakeholder value creation system: understanding the process
Silvia Ferraz Nogueira De Tommaso, Felipe Mendes BoriniUnderstanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation…
Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns
João M.M. Lopes, Sofia Gomes, Tiago TrancosoGreen consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…
Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach
Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez, Ana Muñoz-MazónThis study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…
The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation
Shaizy Khan, Seema GuptaThis study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This…
Non-financial reporting and corporate governance: a conceptual framework
Ruth Dimes, Matteo MolinariThis paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between…
Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping
Gennaro Maione, Corrado Cuccurullo, Aurelio TommasettiThe paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?
Asil Azimli, Kemal CekThe purpose of this paper is to test if building reputation capital through environmental, social and governance (ESG) investing can mitigate the negative effect of economic…
How do ESG practices create value for businesses? Research review and prospects
Ni Wang, Haiying Pan, Yuze Feng, Sixuan DuThe purpose of this paper is to clarify the impact mechanisms and weighting factors of environmental, social and governance (ESG) practices on corporate value through bibliometric…
ISSN:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams