This systematic review identifies key research fields and emerging research trends in an
attempt to address recent growth and fragmentation in the carbon disclosure literature …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

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 …

Concern about climate change has increased the pressure on firms to be accountable for
social impact and to report on environmental, social and governance (ESG) performance …

This study's objective is twofold:(1) to investigate whether board characteristics predict the
existence of a sustainability committee, and (2) to examine whether the establishment of …

Based on an international sample, this study examines the association between corporate
carbon assurance and carbon disclosure. We find that companies that adopt carbon …

This study contributes to the current climate debate by shedding some light on the driving
forces of the disclosure and management of carbon emissions in the context of developed …

We examine whether chief executive officer compensation aligned with stakeholders'
interests is associated with enhanced corporate carbon transparency. Using an international …

This study investigates the influence of compensation on companies' decision to undertake
carbon assurance. Using a sample of 1326 firm‐year observations from the United Kingdom …

Purpose With the growing attention around carbon emissions disclosure, the demand for
external carbon assurance on emissions reports has been increasing by stakeholders as it …