This paper describes the development of and gaps in knowledge in research on carbon
accounting based on a systematic review of 117 papers published in influential accounting …

Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

This study investigates whether corporate governance (CG) leads to improved corporate
social responsibility (CSR) in relation to carbon performance. We draw on multiple …

Purpose This paper aims to provide a novel approach to examine sustainability report
narratives by considering key features of these narratives including, forward-looking content …

This literature review provides a summary of the key insights from recent studies that use an
archival method. It covers two subject matters: climate‐related information and other …

This study examines whether and how outward foreign direct investment (OFDI) affects firms'
domestic environmental performance. We use both the reverse knowledge transfer and …

Purpose This paper aims to analyze the governance-related and financial determinants and
consequences of corporate social responsibility assurance (CSRA). Design/methodology …

This study aims to determine the effect of the board of directors on the disclosure of carbon
emission, the effect of the managerial ownership on the disclosure of carbon emission, and …

The assurance of non‐financial information (NFI) included in extended external reports
(EERs) is a global activity that has far‐reaching consequences for business, investors, other …