Non-financial reporting research and practice: Lessons from the last decade

T Turzo, G Marzi, C Favino, S Terzani - Journal of Cleaner Production, 2022‏ - Elsevier
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement

R He, L Luo, A Shamsuddin, Q Tang - Accounting & Finance, 2022‏ - Wiley Online Library
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 …

[HTML][HTML] Corporate commitment to climate change: The effect of eco-innovation and climate governance

K Albitar, H Al-Shaer, YS Liu - Research Policy, 2023‏ - Elsevier
Climate change represents a significant problem to the planet which raises concerns from
stakeholder groups about corporate commitment to climate change issues. In this paper, we …

ESG practices and the cost of debt: Evidence from EU countries

Y Eliwa, A Aboud, A Saleh - Critical Perspectives on Accounting, 2021‏ - Elsevier
Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …

Three green financial policies to address climate risks

F Lamperti, V Bosetti, A Roventini, M Tavoni… - Journal of Financial …, 2021‏ - Elsevier
Which policies can increase the resilience of the financial system to climate risks? Recent
evidence on the significant impacts of climate change and natural disasters on firms, banks …

Achieving the United Nations Sustainable Development Goals: an enabling role for accounting research

J Bebbington, J Unerman - Accounting, Auditing & Accountability …, 2018‏ - emerald.com
Purpose The purpose of this paper is to establish and advance the role of academic
accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs) …

From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures

H Diwan, B Amarayil Sreeraman - Environment, development and …, 2024‏ - Springer
Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …

Board gender diversity, environmental committee and greenhouse gas voluntary disclosures

I Tingbani, L Chithambo, V Tauringana… - … Strategy and the …, 2020‏ - Wiley Online Library
We explore the impact of gender diversity and environmental committees on greenhouse
gas (GHG) voluntary disclosures utilising a sample of 215 firms, which are listed on the …

[HTML][HTML] Corporate social responsibility and behavioral intentions in an emerging market: The mediating roles of green brand image and green trust

B Nguyen-Viet, CT Tran, HTK Ngo - Cleaner and Responsible …, 2024‏ - Elsevier
This study is driven by the absence of thorough investigations into the behavioral intentions
of organizational consumers in the B2B market for paint and coatings, particularly within the …

Environmental legitimacy, green innovation, and corporate carbon disclosure: Evidence from CDP China 100

D Li, M Huang, S Ren, X Chen, L Ning - Journal of Business Ethics, 2018‏ - Springer
Firms worldwide are increasingly required to disclose (and make efforts to reduce) their
carbon emissions due to the environmental damage associated with climate change …