The ascent of environmental, social, and governance (ESG) reporting has established itself
as a global standard in financial markets, reflecting a paradigm shift toward corporate …

Abstract Purpose of Review Companies increasingly set science-based targets (SBTs) for
reducing greenhouse gas emissions. We review literature on SBTs to understand their …

The transition to a circular economy requires actions and policies. In the praxis of
governance, a common way to steer the transition to a different state proceeds through the …

Plastic pollution is a pervasive and escalating global environmental problem, named among
the most serious environmental issues globally, after climate change. A large percentage of …

While sustainability research is expansive, studies of business‐internal practices and
resulting sustainability outcomes are largely unexplored. This research fills this gap by …

Despite the increasing interest of business and academic research toward Circular
Economy, the investigation of its uptake by industry remains limited. To contribute to filling …

Companies commonly issue sustainability or corporate social responsibility (CSR) reports.
This study seeks to understand worldviews of corporate sustainability, or the corporate …

Circular economy (CE) continues to become an increasingly important topic within
disclosure frameworks and taxonomies for sustainable finance, however, early evidence …

Purpose The purpose of this paper is to interrogate the nature and relevance of debates
around the existence of, and ramifications arising from, the Anthropocene for accounting …

Businesses are increasingly adopting sustainability, yet the environment continues to
decline. This research responds to Dyllick and Muff's assertion that this paradox is caused …