Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement
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 …
accounting based on a systematic review of 117 papers published in influential accounting …
Corporate sustainability reporting in Europe: A scoping review
This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …
sustainability studies do not offer a comprehensive discussion of features key to the …
Sustainable development goals (SDG) reporting: an analysis of disclosure
Purpose The global agenda of sustainable development goals (SDGs) has posed a major
challenge to corporate organizations by addressing sustainability issues within their …
challenge to corporate organizations by addressing sustainability issues within their …
A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance
The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …
Organisations should play a vital role by communicating a sufficient level of carbon emission …
How pressure from stakeholders affects integrated reporting quality
Integrated reporting (IR) is considered an innovative and effective reporting tool that
includes financial and nonfinancial information. Recently, there has been a heightened …
includes financial and nonfinancial information. Recently, there has been a heightened …
Motivations for voluntary corporate adoption of integrated reporting: A novel context for comparing voluntary disclosure and legitimacy theory
The swift development of integrated reporting as a genre within corporate reporting and the
rapid spread of organizations adopting the International Integrated Reporting Council's …
rapid spread of organizations adopting the International Integrated Reporting Council's …
Sustainability strategies by companies in the global coffee sector
The coffee sector is facing several sustainability challenges. We ask whether addressing
these is transforming the entire coffee sector or rather leading to market differentiation …
these is transforming the entire coffee sector or rather leading to market differentiation …
Revisiting the role of firm-level carbon disclosure in sustainable development goals: research agenda and policy implications
The urgency to overcome climate change under COP 26 and 27 has allowed closer
attention towards environmental sustainability. As a result, businesses are under pressure …
attention towards environmental sustainability. As a result, businesses are under pressure …
The evolution of sustainability measurement research
Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …
years, and it has explored a variety of issues, from sustainability disclosure to measurement …
Women on boards and greenhouse gas emission disclosures
J Hollindale, P Kent, J Routledge… - Accounting & …, 2019 - Wiley Online Library
We apply institutional and board capital theory to examine whether women on boards are
associated with disclosure and quality of corporate greenhouse gas (GHG) emissions …
associated with disclosure and quality of corporate greenhouse gas (GHG) emissions …