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 …

This paper describes the current environment for assurance services for corporate social
responsibility (CSR) performance. It then discusses opportunities for research, and …

In this study, we examine whether carbon risk matters in acquisitions. Using a firm's carbon
emissions to proxy for carbon risk, we examine whether an acquirer's level of carbon …

This article examines the effects of various internal (board independence, gender diversity,
and specialized sustainability committee) and external (analysts' coverage and institutional …

Using hand-collected carbon emissions data for 2006 to 2008 that were voluntarily
disclosed to the Carbon Disclosure Project by S&P 500 firms, we examine the effects on firm …

The debate surrounding climate change often centers on companies' contributions to global
warming, which has led to an increase in the importance of carbon disclosure. We evaluate …

Purpose–This paper aims to provide insights into salient issues in the development of the
Integrated Reporting () Framework, and emerging issues in the implementation of this …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

The objective of this study was to analyze the quality of climate information disclosed by
companies and the impression management strategies they have developed to justify or …

This study provides evidence on whether sustainability-oriented corporate governance
mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically …