Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement

R He, L Luo, A Shamsuddin, Q Tang - Accounting & Finance, 2022 - Wiley Online Library
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 …

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) …

Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare

A Uyar, C Kuzey, M Kilic… - … Social Responsibility and …, 2021 - Wiley Online Library
Despite the growing importance of responsible behavior in the healthcare sector, research
on corporate social responsibility (CSR) in association with board structure is scarce. Hence …

CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?

AS Karaman, N Orazalin, A Uyar, M Shahbaz - Energy Policy, 2021 - Elsevier
Drawing on signaling theory and the greenwashing tendency, the objective of this study is to
explore the connection among four facets of corporate social responsibility (CSR) practice …

Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry

MA Koseoglu, A Uyar, M Kilic, C Kuzey… - International Journal of …, 2021 - Elsevier
This study explores the connections among corporate social responsibility performance,
reporting, and external assurance in the hospitality and tourism industry by incorporating the …

The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries

Y Jiang, L Luo, JF Xu, XR Shao - Journal of Contemporary Accounting & …, 2021 - Elsevier
Our study focuses on the value relevance of corporate voluntary carbon disclosure. Our
sample includes firms from the United States (listed in the S&P 500) and firms from Brazil …

Determinants and consequences of corporate social responsibility assurance: A systematic review of archival research

P Velte - Society and Business Review, 2021 - emerald.com
Purpose This paper aims to analyze the governance-related and financial determinants and
consequences of corporate social responsibility assurance (CSRA). Design/methodology …

An international study of carbon information asymmetry and independent carbon assurance

H Fan, Q Tang, L Pan - The British Accounting Review, 2021 - Elsevier
Protecting the environment is now a major aspect of corporate social responsibility.
However, voluntary carbon disclosure includes private information on future sustainability …

Corporate governance and carbon emissions performance: empirical evidence from Australia

J Elsayih, R Datt, Q Tang - Australasian Journal of Environmental …, 2021 - Taylor & Francis
There is a growing volume of literature on corporate governance and sustainability. Despite
this, the relationship between corporate governance (CG) and carbon emissions …

[HTML][HTML] Determinants of corporate carbon disclosure: A step towards sustainability reporting

R Desai - Borsa Istanbul Review, 2022 - Elsevier
Present research is aimed to examine the factors affecting the disclosure of corporate
carbon emission. Investors, especially shareholders, largely rely upon the disclosure of …