Sustainability Accounting, Management and Policy Journal: Volume 11 Issue 7

Dynamic capabilities and environmental accounting for the circular economy in businesses

Sabina Scarpellini, Luz María Marín-Vinuesa, Alfonso Aranda-Usón, Pilar Portillo-Tarragona

This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic…

Traceability matters: A conceptual framework for deforestation-free supply chains applied to soy certification

Cordula Hinkes, Günter Peter

Sustainability certification of agricultural commodities might be one measure to ensure deforestation-free supply chains. The purpose of this paper is to add to previous…

Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia

Somaiya Yunus, Evangeline O. Elijido-Ten, Subhash Abhayawansa

This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt…

Accounting for strong sustainability: an intervention-research based approach

Souâd Taïbi, Nicolas Antheaume, Delphine Gibassier

The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss…

Leveraging open innovation strategies for fueling eco-innovation performance in dynamic environments

Colin C.J. Cheng, Eric C. Shiu

Despite the rising interest in eco-innovation, few studies have examined how open innovation (OI) actually increases eco-innovation performance. Drawing on capabilities theory…

The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China

Changli Zeng, Lu Zhang, Jiangtao Li

The purpose of this paper is to examine the effect of top management’s environmental responsibility audit (ERA) implementation on firms’ investment for environmental protection in…