Sustainability Accounting, Management and Policy Journal: Volume 14 Issue 6

Evaluating the outcome effectiveness of the global reporting initiative transitions

Ramona Zharfpeykan, Chris Akroyd

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…

CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management

Sourour Hamza, Naoel Mezgani, Anis Jarboui

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…

Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program

Vincenzo Vignieri

This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies.

Sustainability assurance and provider choice: a meta-regression analysis

David C. Hay, Michael Kend, Laura Sierra-García, Nava Subramaniam

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…

The influence of sustainability assurance report format and level on nonprofessional investors’ judgments

William Dilla, Diane Janvrin, Jon Perkins, Robyn Raschke

This paper aims to examine the influence of sustainability assurance report format (separate versus combined with financial information assurance) and level (limited versus…

Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic?

Miranda Tanjung

Studies on sustainable finance examine how it is interrelated with economic, social, governance and environmental issues. Using financial data on publicly traded firms in…