A review and synthesis of contemporary sustainability accounting research and the development of a research agenda

PCK Hsiao, C de Villiers, C Horner… - Accounting & …, 2022 - Wiley Online Library
The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

Corporate social responsibility reporting: the last 40 years and a path to sharing future insights

J Andrew, M Baker - Abacus, 2020 - Wiley Online Library
The volume of work published by accounting scholars on corporate social responsibility
(CSR) reporting is impressive. As a community we have explored ongoing developments in …

Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover

CM Deegan - Accounting, Auditing & Accountability Journal, 2019 - emerald.com
Purpose The purpose of this paper is to reflect upon the contributions made to the social and
environmental accounting literature by papers that comprised a 2002 Special Issue of …

Environmental information disclosure quality, media attention and debt financing costs: Evidence from Chinese heavy polluting listed companies

W Luo, X Guo, S Zhong, J Wang - Journal of Cleaner Production, 2019 - Elsevier
Employing the data of 842 listed companies in the heavy pollution industries between 2014
and 2016, this paper applies the fixed effect regression model to reveal the impact of …

Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains

C Antonini, C Beck, C Larrinaga - Accounting, Auditing & …, 2020 - emerald.com
Purpose This paper explores the subpolitical role and main characteristics of a specific
accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of …

Institutional pressures and accountability processes in pursuit of sustainable development goals: Insights from Ghanaian indigenous oil companies

LA Tetteh, C Agyenim‐Boateng… - Corporate Social …, 2024 - Wiley Online Library
This paper aims at exploring the institutional pressures and accountability processes in
pursuit of sustainable development goals (SDGs) in indigenous oil companies in Ghana …

Social and environmental accounting in developing countries: contextual challenges and insights

W Qian, C Tilt, A Belal - Accounting, Auditing & Accountability Journal, 2021 - emerald.com
Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies

MA Islam, CJ Van Staden - Accounting, Organizations and Society, 2018 - Elsevier
Conflict minerals refer to raw materials associated with conflicts and human rights violations
in conflict zones around the world. Concern about the lack of transparency in the mineral …

Accounting towards sustainability in production and supply chains

R Burritt, S Schaltegger - The British Accounting Review, 2014 - Elsevier
Growing interest in sustainability and corporate supply chains accompanies increased
globalisation across developed and developing countries, a stronger focus on the logistics …

[HTML][HTML] The effect of carbon regulation initiatives on corporate ESG performance in real estate sector: International evidence

CL Lee, J Liang - Journal of Cleaner Production, 2024 - Elsevier
This study contributes to the existing literature by examining how carbon regulation
initiatives influence corporations' ESG actions in the real estate sector, with a special focus …