Sustainability has become a pervasive issue for the luxury sector, gaining traction with brand
managers, scholars, policy‐makers, the media, and academia. The purpose of this paper is …

The purpose of this paper is to contribute to the management accounting literature by
reviewing how previous studies conceptualised the relationship between sustainability …

Purpose This is an exploratory study to investigate the readability of integrated reports. The
aim of this paper is to assess whether integrated reports are accessible to their readership …

Purpose Two years on from the launch of the United Nations 2030 agenda, this study aims
to approach just how and why large Portuguese companies are incorporating the …

The integration of social indicators into sustainability performance measurement systems
has only recently gained momentum in research and corporate practice. Consequently, a …

There exists a huge difference in sustainability reporting adoption & implementation within
and between countries which affect achievement of desired results at global level for …

Purpose This study aims to examine the association between environmental, social and
governance (ESG) performance and cash holdings, as well as whether this association is …

Purpose This paper aims to map the research on management accounting (MA), clarifying
its current role and identifying gaps and opportunities for future research …

Measuring Corporate Sustainability (CS) has been identified as an important enabler for
integrating sustainability into corporate practices. Different methodologies and frameworks …

The last two decades have seen the increased use and evolving forms of governance
instruments seeking to promote sustainability across increasingly complex and varied …