Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 3

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

John Millar, Richard Slack

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…

Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market

Vasundhara Saravade, Olaf Weber

This 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.

Issues in sustainability reporting assurance: evidence from interviews

Sulaiman Aliyu

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…

Sustainable products and audit fees: empirical evidence from western European countries

Mawih Kareem Al Ani, Faris ALshubiri, Habiba Al-Shaer

This 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.

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 Gabellone

This 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…

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

Jinhua Xu, Feisan Ye, Xiaoxia Li

This 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 Shastri

This 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…

Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?

Asil Azimli, Kemal Cek

The 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…