期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2021; 12 (5)
Purpose While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, ; ()
Purpose This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study exami......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, ; ()
Purpose This paper aims to understand the characteristics, factors and contingencies of social partnerships between multinational corporations (MNCs) ......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, ; ()
Purpose - The purpose of this paper is to show how the external issue of economic policy uncertainty (EPU) affects enterprises' corporate social respo......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (4)
Purpose This paper answers, in the Chinese stock market, who can realize the "spot value" of corporate social responsibility (CSR). Design/methodology......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose - This paper aims to examine the role of the Chinese People's Political Consultative Conference (CPPCC), a political advisory body in China, i......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose This paper investigates the relationship between product market competition and firms' water information disclosure and how firms' ownership t......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a v......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose Because corporate social responsibility (CSR) reports in China are surging in quantity but are low in quality, impression management in CSR re......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose This paper aims to demonstrate that corporate philanthropy can be driven from the bottom to the top. In particular, the authors investigate wh......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (7)
Purpose The purpose of this paper is to examine the effect of top management's environmental responsibility audit (ERA) implementation on firms' inves......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose The purpose of this study is to investigate whether and how policy uncertainty affect corporate environmental information disclosure. Design/m......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2020; 11 (5)
Purpose This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country's recen......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2019; 10 (1)
Purpose The purpose of this paper is to examine how responsible gambling policies are communicated and presented as a legitimation strategy to differe......
期刊: SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2019; 10 (3)
Purpose - Water management is an emerging practice. This paper aims to propose a theoretical model of a corporate water management system (WMS) and em......