Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 2

The frontstage-backstage of organizational identity and management control system: the tale of British Petroleum’s embarrassment in DWH

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Analysis of double materiality in early adopters. Are companies walking the talk?

Diego Andrés Correa-Mejía, Jaime Andrés Correa-García, María Antonia García-Benau

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability…

Do sustainability reporting standards affect analysts’ forecast accuracy?

Simone Pizzi, Fabio Caputo, Elbano de Nuccio

This study aims to contribute to the emerging debate about materiality with novel insights about the signaling effects related to the disclosure of environmental, social and…

Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance: evidence from China

Xiuyun Yang, Qi Han

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital…

Carbon management and the global value chain: have carbon emissions been reduced?

Lipeng Pan, Yongqing Li, Xiao Fu, Chyi Lin Lee

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s…

Examining greenwashing and SDG-washing: an analysis of corporate engagement with the SDGs

Cristina del Río, Karen González-Álvarez, Francisco José López-Arceiz

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG…

Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation

Adam Arian, John Stephen Sands

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk…

The trilogy in sustainability of environmental performance, assurance quality and firm value

Hanen Khaireddine, Isabelle Lacombe, Anis Jarboui

Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and…

Managerial capture of sustainability assurance. Empirical evidence and capital market reactions

Marta Sánchez-Sancho, Jennifer Martínez-Ferrero, Javier Perote-Peña

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent…

A comparison of analysts’ and investors’ information efficiency of corporate social responsibility activities

Grace Il Joo Kang, Kyongsun Heo, Sungmin Jeon

This paper aims to examine the extent to which sell-side analysts efficiently incorporate firms’ corporate social responsibility (CSR) activities into their earnings forecasts. In…