Sustainability Accounting, Management and Policy Journal: Volume 12 Issue 2

Management of risks associated with the disclosure of future-oriented information in integrated reports

A.M.I. Lakshan, Mary Low, Charl de Villiers

Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this…

The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice

Carol A. Tilt, Wei Qian, Sanjaya Kuruppu, Dinithi Dissanayake

Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions…

Defined benefit pension policies and social responsibility performance: do socially responsible firms walk the talk?

Maretno Agus Harjoto, Indrarini Laksmana

This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is…

Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors

Pilar Tirado-Valencia, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano, Marta De Vicente-Lama

This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability…

China’s financial sector sustainability and “green finance” disclosures

Shidi Dong, Lei Xu, Ron McIver

This paper aims to provide a longitudinal analysis of influences on China’s financial sector’s sustainability reporting practices, examines “green finance” disclosures and…

Isn’t it time we transitioned to integrated sustainability? De-codifying the hard-soft divide from a systems-theoretic perspective

Fadwa Chaker, Samuel K. Bonsu, Majid K. El Ghaib, Diego Vazquez-Brust

The instrumental-normative divide that has historically characterized approaches to societal sustainability has also resulted in a rift between underlying mental models and…

The relationship between poor CSR performance and hard, negative CSR information disclosures

Maher Jeriji, Waël Louhichi

The purpose of this paper is to investigate the relationship between hard, negative corporate social responsibility (CSR) information disclosure and corporate social performance.

The impact of labor unionization on CSR reporting

Antonios Chantziaras, Emmanouil Dedoulis, Vassiliki Grougiou, Stergios Leventis

Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy…

Examining the CSR strategy of MNCs in Bangladesh

Taposh Kumar Roy, Ahmed Al-Abdin, Ali Quazi

The paper aims to explore and analyze how multinational companies (MNCs) in Bangladesh define corporate social responsibility (CSR) and how CSR is used by these companies as a…