Sustainability Accounting, Management and Policy Journal: Volume 14 Issue 2

Bridging organisational discourse and practice change: exploring sustainable procurement portfolios for Australian beef

Katie D. Ricketts, Jeda Palmer, Javier Navarro-Garcia, Caroline Lee, Sonja Dominik, Robert Barlow, Brad Ridoutt, Anna Richards

Private retail and brand-driven sustainable procurement standards are influencing global agri-food markets, shifting trade and export priorities and reshaping food supply chains…

The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions

Gloria Oforiwaa Botchway, Oliver James Bradley

This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of…

The dark side of digital finance: evidence from environmental information disclosure of Chinese listed companies

Chong Guo, Yalin Jiang, Yingyu Wu

This study aims to explore the relationship between corporate environmental information disclosure and digital finance.

Disparities in ESG reporting by emerging Chinese enterprises: evidence from a global financial center

Artie W. Ng, Tiffany Cheng Han Leung, Tao-Wang Yu, Charles H. Cho, Tai Ming Wut

This study aims to examine the potential disparities in environmental, social and governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are subject to a set…

Environmental risk and foreign direct investment: the role of financial deepening, access and efficiency

Eric B. Yiadom, Lord Mensah, Godfred A. Bokpin

This study aims to decompose financial development into its three key components (depth, access and efficiency) to investigate whether they can help to overturn the negative…

External energy security elements and the riskiness of clean energy stocks: a volatility analysis

Aminu Hassan

Clean energy stocks are exhibiting signs of increasing volatility reflecting the varied and conflicting strategies employed by nations to pursue energy security objectives. In…

External corporate governance and assurance of corporate social responsibility reports: evidence from China

Peiran Liu, Ziyang Li, Peng Luo

This paper aims to verify whether the legitimate pressure of external forces on heavily polluting firms’ corporate social responsibility (CSR)-related behaviors affect firms’…