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Accounting for gaming in the time of plague: COVID-19 in Macau

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......

Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

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......

How multinational corporations and nonprofits collaborate for sustainability: assessing social partnerships from China

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) ......

Economic policy uncertainty and corporate social responsibility performance: evidence from China

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......

Who can realize the "spot value" of corporate social responsibility? Evidence from Chinese investors' profiles

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......

The role of Chinese people's political consultative conference in environmental governance Evidence from environmental proposals

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......

Help or resistance? Product market competition and water information disclosure: evidence from China

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......

Online sustainability reporting at universities: the case of Hong Kong

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......

Media coverage and impression management in corporate social responsibility reports Evidence from China

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......

Can corporate philanthropy be driven from the bottom to the top? Evidence from China

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......

The impact of top management's environmental responsibility audit on corporate environmental investment: evidence from China

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......

Does policy uncertainty affect corporate environmental information disclosure: evidence from China

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......

Sustainability accounting, management and policy in China: recent developments and future avenues

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......

Legitimacy-seeking strategies in the gambling industry: the case of responsible gambling

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......

JIF:1.75

Corporate water management systems and incentives to self-discipline

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......

JIF:1.75

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