Sustainability Accounting, Management and Policy Journal: Volume 14 Issue 1

Is it time to clean up US tax-exempt nonprofit reporting?

Edward N. Gamble, Pablo Muñoz, Kenneth A. Fox

US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to…

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

Richard Jabot

The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.

Assessing the implementation of sustainable development goals: does integrated reporting matter?

Salaheldin Hamad, Fong Woon Lai, Muhammad Kashif Shad, Saleh F.A. Khatib, Syed Emad Azhar Ali

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it…

Implementing biodiversity reporting: insights from the case of the largest dairy company in China

Yanqi Sun, Yvette Lange

This study aims to explore the biodiversity reporting by the largest dairy company in China (the Yili Group). The authors use signalling theory, legitimacy theory, institutional…

Regulation of the fashion supply chains and the sustainability–growth balance

Emese Dobos, Andrea Éltető

The sustainability of global production chains is at the centre of discussion in the past few years. One of the most polluting sectors is the fashion industry. Fashion brands…

Organizational practices as drivers of societal change: contextual spillover effects of environmental management on employees’ public sphere pro-environmental behavior

Hans Jaich, Sarah Margaretha Jastram, Knut Blind

This study aims to draw on goal contagion theory to examine how organizations shape the pro-environmental behavior of their employees. It extends the scope of analysis beyond…

National culture and firm-level carbon emissions: a global perspective

Sohanur Rahman, Md Nurul Kabir, Kamrul Huda Talukdar, Mumtaheena Anwar

This study aims to examine the association between national culture and corporate carbon emissions. Specifically, the research explores how firm-level carbon emissions are…

Influence of distracted mutual fund investors on corporate ESG decoupling: evidence from China

Yupei Liu, Weian Li, Qiankun Meng

This study aims to explore whether investors’ inattention is associated with firms’ environmental, social and governance (ESG) decoupling, which is defined as the misalignment…

The decade long story of gender equality and female empowerment: a case study of corporate disclosures in Saudi Arabia

Wafa Al-Nasrallah

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate…

Social sustainability reporting in European business schools

Mar Vila, Soledad Moya

This study aims to explore the social sustainability reporting (SR) of top European business schools to illustrate and discuss their practices and the associated challenges.