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A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-03-14 María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno, Dolores Gallardo-Vázquez
Purpose Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the
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Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-02-29 Vasundhara Saravade, Olaf Weber
Purpose 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. Design/methodology/approach The authors used a concurrent mixed methodological approach that undertakes an online survey and semistructured interviews with critical green bond market stakeholders. Findings The most
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Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-02-14 Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei Xu
Purpose Driven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in heavy-polluting industries has emerged as a pivotal and timely research focus. However, existing studies diverge in their perspectives on whether DT’s impact on green innovation is synergistic or leads to a crowding-out
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Negative media coverage of ESG issues and corporate tax avoidance Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-02-09 Luca Menicacci, Lorenzo Simoni
Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence
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Sustainable products and audit fees: empirical evidence from western European countries Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-02-06 Mawih Kareem Al Ani, Faris ALshubiri, Habiba Al-Shaer
Purpose 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. Design/methodology/approach The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building
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Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-02-02 Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina, Irene Gil-Saura
Purpose The 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 pro-environmental initiatives proposed by their employer. Design/methodology/approach To identify the different groups of employees, an online survey was conducted, and the Chi-square automatic interaction detection algorithm
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Sustainability reporting, institutional pressures and universities: evidence from the Spanish setting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-29 Javier Andrades, Domingo Martinez-Martinez, Manuel Larrán
Purpose Relying 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 universities to respond to institutional pressures for sustainability reporting. Design/methodology/approach Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel
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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 Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-29 Randy Priem, Andrea Gabellone
Purpose 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 companies across 17 countries that are component of the EURO STOXX 600 Index. By examining whether ESG has an impact on the cost of capital, this article contributes to the solutions to improve the impact of organizations
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Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-25 João M.M. Lopes, Sofia Gomes, Tiago Trancoso
Purpose Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This study aims to analyze the influence of consumers’ green orientation on their environmental concerns and green purchase decisions. Furthermore, the study investigates the mediating role of consumers’ environmental concerns
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Stakeholder value creation system: understanding the process Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-18 Silvia Ferraz Nogueira De Tommaso, Felipe Mendes Borini
Purpose Understanding 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 system, defined as the firm’s processes to create appropriate value with multiple stakeholders. Design/methodology/approach The authors based their investigation on a conceptual framework extracted from a previous literature
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Analysis of double materiality in early adopters. Are companies walking the talk? Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-09 Diego Andrés Correa-Mejía, Jaime Andrés Correa-García, María Antonia García-Benau
Purpose This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports. Design/methodology/approach Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis
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Do sustainability reporting standards affect analysts’ forecast accuracy? Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-09 Simone Pizzi, Fabio Caputo, Elbano de Nuccio
Purpose This study aims to contribute to the emerging debate about materiality with novel insights about the signaling effects related to the disclosure of environmental, social and governance (ESG) information using the guidelines released by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Design/methodology/approach An empirical assessment using panel
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A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2024-01-02 Grace Il Joo Kang, Kyongsun Heo, Sungmin Jeon
Purpose This paper aims to examine the extent to which sell-side analysts efficiently incorporate firms’ corporate social responsibility (CSR) activities into their earnings forecasts. In addition, this paper also investigate the CSR information efficiency of analysts vis-à-vis that of investors. Design/methodology/approach This paper measures CSR activities by using CSR strength and CSR concern scores
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The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-12-28 Sameh Farhat Ammar
Purpose This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage)
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Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-12-15 Adam Arian, John Stephen Sands
Purpose This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change. Design/methodology/approach Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample
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Examining greenwashing and SDG-washing: an analysis of corporate engagement with the SDGs Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-12-12 Cristina del Río, Karen González-Álvarez, Francisco José López-Arceiz
Purpose The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes. Design/methodology/approach The authors use a sample of 1,154 companies
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Managerial capture of sustainability assurance. Empirical evidence and capital market reactions Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-12-04 Marta Sánchez-Sancho, Jennifer Martínez-Ferrero, Javier Perote-Peña
Purpose This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to
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The trilogy in sustainability of environmental performance, assurance quality and firm value Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-11-28 Hanen Khaireddine, Isabelle Lacombe, Anis Jarboui
Purpose Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened
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CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance” Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-11-27 Manuel Castelo Branco
Purpose By providing a critical analysis of a recent literature review concerning environmental, social and governance (ESG) and corporate social responsibility (CSR) research in finance which was published in the Journal of Corporate Finance (Gillan et al., 2021), examining it in the light of several reviews on the same or similar lines of research, this paper aims to serve those who wish to do research
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Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-11-02 Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez, Ana Muñoz-Mazón
Purpose This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”
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Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-23 Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano, Mats Danielson
Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component
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Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-23 Leanne Johnstone, David Yates, Sebastian Nylander
Purpose This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands. Desig
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Non-financial information assurance: a review of the literature and directions for future research Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-23 Muhammad Bilal Farooq, Asem Saad Ali Azantouti, Rashid Zaman
Purpose This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop
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Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-12 Yaismir Adriana Rivera
Purpose Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies
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The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-09 Shaizy Khan, Seema Gupta
Purpose This 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 study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance. Design/methodology/approach Three databases were
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Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-10-06 Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi, Reza Widhar Pahlevi
Purpose This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia. Design/methodology/approach This study uses structural equation modelling (SEM) to analyse the empirical data gathered through a questionnaire survey involving 273 individual investors from Bursa Malaysia between January and June
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How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-09-29 Charl de Villiers, Ruth Dimes, Matteo Molinari
Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing. Desi
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Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-09-14 Maqsood Ahmad, Qiang Wu, Shakeel Ahmed
Purpose This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship. Design/methodology/approach Data collection was conducted through a survey
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Rethinking sustainability in cocoa supply chain in light of SDG disclosure Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-09-07 Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui, Luciana O. Cezarino
Purpose This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry. Design/methodology/approach The two-step qualitative approach relies on text-mining company
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Explorations in organized hypocrisy and a proposed direction for a sustainable future Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-31 Gerard Farias, Nancy E. Landrum, Christine Farias, Isabella Krysa
Purpose Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability. Design/methodology/approach This article uses a normative lens to build upon
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Past, present and future of impact investing and closely related financial vehicles: a literature review Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-30 Helen Chiappini, Nicoletta Marinelli, Raja Nabeel-Ud-Din Jalal, Giuliana Birindelli
Purpose The purpose of this study is to analyze the intersection of research on impact investing and its closely related financial vehicles. Design/methodology/approach The paper explores 196 articles collected from Scopus and Web of Science using bibliometric and content analysis methodologies. Findings Despite a growing academic interest in impact investing, scholars generally investigate impact
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The effects of stakeholder power, strategic posture and slack financial resources on sustainability performance in UK higher education institutions Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-29 Montserrat Núnez Chicharro, Musa Mangena, María Inmaculada Alonso Carrillo, Alba María Priego De La Cruz
Purpose Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have substantial social, economic and environmental impacts. Yet there is limited research that examines their sustainability performance. This paper aims to investigate the factors that are associated with sustainability
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Sustainability assurance and provider choice: a meta-regression analysis Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-24 David C. Hay, Michael Kend, Laura Sierra-García, Nava Subramaniam
Purpose This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades. Design/methodology/approach The authors undertake a meta-regression analysis that enables systematic, comparative assessment of
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The influence of sustainability assurance report format and level on nonprofessional investors’ judgments Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-22 William Dilla, Diane Janvrin, Jon Perkins, Robyn Raschke
Purpose This paper aims to examine the influence of sustainability assurance report format (separate versus combined with financial information assurance) and level (limited versus reasonable) on nonprofessional investors’ judgments. Design/methodology/approach This study uses a 2 × 2 between-participants experiment with 436 US nonprofessional investors. The authors manipulate sustainability assurance
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CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-14 Sourour Hamza, Naoel Mezgani, Anis Jarboui
Purpose This study aims to investigate corporate social responsibility (CSR) as an impression management strategy. It focuses on CSR associated with, both, disclosure tone management (TM) and earnings management (EM) practices to influence stakeholders’ perceptions. Design/methodology/approach Based on a sample of French listed companies (SBF 120) over an eight-year period, this study empirically investigated
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Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic? Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-08-10 Miranda Tanjung
Purpose Studies on sustainable finance examine how it is interrelated with economic, social, governance and environmental issues. Using financial data on publicly traded firms in Indonesia, this study aims to explore the interplay between the cost of capital, firm performance and the COVID-19 pandemic. Design/methodology/approach This study uses firm-level data sets of publicly listed firms from 2012
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Biodiversity accounting: a bibliometric analysis for comprehensive literature mapping Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-07-31 Gennaro Maione, Corrado Cuccurullo, Aurelio Tommasetti
Purpose The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars. Design/methodology/approach A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses
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A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-07-18 Camilla Ciappei, Giovanni Liberatore, Giacomo Manetti
Purpose This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field. Design/methodology/approach The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric
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Evaluating the outcome effectiveness of the global reporting initiative transitions Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-07-11 Ramona Zharfpeykan, Chris Akroyd
Purpose This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards. Design/methodology/approach A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies
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Accelerating sustainability through better reporting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-07-07 Esther An
Purpose This paper aims to review and discuss City Developments Limited (CDL)’s 15-year sustainability reporting journey with GRI Standards as core for its blended reporting framework. Design/methodology/approach The paper draws on the knowledge and experience of the company’s reporting team from the perspective of CDL’s Chief Sustainability Officer. Findings To future-proof businesses against climate
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Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-28 Vincenzo Vignieri
Purpose This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies. Design/methodology/approach This study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes. Findings Active community reduces
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Understanding corporate tax responsibility: a systematic literature review Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-19 Francesco Scarpa, Silvana Signori
Purpose This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action. Design/methodology/approach The study builds on a systematic
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Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation? Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-19 Asil Azimli, Kemal Cek
Purpose 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 policy uncertainty (EPU) on firms’ valuation. Design/methodology/approach This study uses an unbalanced panel of 591 financial firms between 2005 and 2021 from Canada, France, Germany, Italy, Japan, the United Kingdom (UK)
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Exploring environmental sustainability and green management practices: evidence from logistics service providers Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-13 Tiffany Cheng Han Leung, Jieqi Guan, Yui-Yip Lau
Purpose This study aims to examine management attitude and awareness towards green logistics, explores the external conditions that drive and restrict its positive behaviour, investigates the level of its adoption amongst logistics service providers (LSPs) and determines the major barriers affecting its application in the industry. Design/methodology/approach This research investigates the key decision-making
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Are ESG performance-based incentives a panacea or a smokescreen for excess compensation? Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-08 S. Leanne Keddie, Michel Magnan
Purpose This paper aims to examine how the use of environmental, social and governance (ESG) incentives intersects with top management power and various corporate governance mechanisms to affect excess annual cash bonus compensation. Design/methodology/approach The authors use a novel artificial intelligence (AI) technique to obtain data about ESG incentives use by firms in the S&P 500. The authors
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Disentangling the concept of comparability in sustainability reporting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-06 Blerita Korca, Ericka Costa, Lies Bouten
Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context. Design/methodology/approach To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’
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GRI and materiality: discussions and challenges Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-06-07 Luis Perera-Aldama
Purpose This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct. Design/methodology/approach This commentary is mainly based on publicly available technical documents, the analysis of papers
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Strategic responses to environmental performance monitoring barriers: a case study of Malaysian Government green procurement Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-29 Navarani Vejaratnam, Santha Chenayah, Zeeda Fatimah Mohamad, Andrea Appolloni
Purpose This study aims to investigate the potential influence of organisational responses to conflicting institutional demands towards barriers to environmental performance (EP) monitoring of government green procurement (GGP) in Malaysia. Design/methodology/approach The paper used a qualitative methodology based on a single case study involving policymakers, procurement officials and a monitoring
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Key aspects of sustainability reporting quality and the future of GRI Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-25 Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel, Carol A. Tilt
Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues. Design/methodology/approach The authors conduct
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Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-26 Caterina Pesci, Paola Vola, Lorenzo Gelmini
Purpose This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization
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Critical reflections on sustainability reporting standard setting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-19 Irshad Ali, Peni T. Fukofuka, Anil K. Narayan
Purpose The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards. Design/methodology/approach The authors’ critical reflections are informed by the literature and websites of IASB, International Sustainability Standards Board (ISSB), global reporting initiative (GRI) and other relevant
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Sustainability reporting, universities and global reporting initiative applicability: a still open issue Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-19 Sara Moggi
Purpose The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher
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Proposing a strategy map based on sustainability balanced scorecard and DEMATEL for manufacturing companies Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-16 Hamzah Al-Mawali
Purpose The purpose of this study is to integrate the sustainability balanced scorecard (SBSC) framework with decision-making trial and evaluation laboratory (DEMATEL) for proposing a model and identifying the cause-and-effect relationships between the five perspectives of SBSC and then 23 performance indicators within the SBSC framework in a strategy map. Design/methodology/approach The DEMATEL approach
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Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-05-05 Jonathan Morris, Remmer Sassen, Martina McGuinness
Purpose This research aims to understand how companies communicate their understanding of water-related challenges and their responses to identify new pathways for addressing this challenge to further advance rising interest in water sustainability strategies of corporations. Design/methodology/approach Through a content analysis of corporate disclosures, this paper identifies the actions and challenges
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Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-04-27 Giovanni Francesco Massari, Ilaria Giannoccaro
Purpose Circular economy (CE) disclosure is becoming urgent for firms, but an accepted and recognized approach to address it is still missing, especially at small and medium enterprises (SMEs) level. This study aims to contribute to this issue by exploring the potential of the adoption of Global Reporting Initiative (GRI) Standards as a standardized approach for CE disclosure. The paper proposes a
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Moving beyond the external face of accountability: constructing accountability for sustainability from within Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-04-07 Magnus Frostenson, Leanne Johnstone
Purpose Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability. Design/methodology/approach This paper adopts a qualitative case
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Business engagement for the SDGs in COVID-19 time: an Italian perspective Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-04-11 Francesco Scarpa, Riccardo Torelli, Simona Fiandrino
Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports
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Non-financial reporting and corporate governance: a conceptual framework Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-04-03 Ruth Dimes, Matteo Molinari
Purpose This 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 corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches. Design/methodology/approach A review of corporate governance and NFR literature and existing research frameworks leads
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Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-03-23 Hammed Afolabi, Ronita Ram, Gunnar Rimmel
Purpose This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.
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GRI and stakeholder engagement: setting standards in the public interest Sustainability Accounting, Management and Policy Journal (IF 3.964) Pub Date : 2023-03-14 Robyn Leeson, Judy Kuszewski
Purpose The purpose of this paper is to provide a viewpoint on the role of stakeholders and inclusivity in the standard setting activities of GRI’s Global Sustainability Standards Board (GSSB). This paper explores GRI’s multistakeholder approach, its links to sustainable development, the GBSSB due process and what this means in practice when setting standards. Design/methodology/approach This paper