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 …
Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences
The purpose of this paper is to convey a thorough understanding of the governance-related
determinants and financial consequences of carbon performance and disclosure. Its …
determinants and financial consequences of carbon performance and disclosure. Its …
Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass
C Nuber, P Velte - Business Strategy and the Environment, 2021 - Wiley Online Library
The role of European businesses in addressing environmental issues and climate change
has taken center stage with the European Green Deal. With increasing attention to the effect …
has taken center stage with the European Green Deal. With increasing attention to the effect …
The influence of the country governance environment on corporate environmental, social and governance (ESG) performance
O Mooneeapen, S Abhayawansa… - … and Policy Journal, 2022 - emerald.com
Purpose The purpose of this study is to investigate whether the corporate environmental,
social and governance (ESG) performance of companies is influenced by the barriers and …
social and governance (ESG) performance of companies is influenced by the barriers and …
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data
Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …
database often used by practitioners and researchers. This review offers a precise …
Board composition, sustainability committee and corporate social and environmental performance in Australia
Board composition, sustainability committee and corporate social and environmental
performance in Australia | Emerald Insight Books and journals Case studies Expert …
performance in Australia | Emerald Insight Books and journals Case studies Expert …
Non-financial information assurance: a review of the literature and directions for future research
Purpose This study aims to review the literature on non-financial information (NFI)
assurance including external assurance of sustainability reports (SRA) and integrated …
assurance including external assurance of sustainability reports (SRA) and integrated …
Reporting and assurance of climate‐related and other sustainability information: a review of research and practice
S Zhou - Australian Accounting Review, 2022 - Wiley Online Library
This literature review provides a summary of the key insights from recent studies that use an
archival method. It covers two subject matters: climate‐related information and other …
archival method. It covers two subject matters: climate‐related information and other …
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …
ESG assurance in the United States
We provide the first large-sample evidence on third-party verification of firms' environmental
and social metrics in ESG reports (ESG assurance) in the United States. Focusing on the …
and social metrics in ESG reports (ESG assurance) in the United States. Focusing on the …