Abstract Sustainability, Corporate Social Responsibility (CSR), and non-financial reporting
and their relationships with company performance are burning topics. Although all these …

A transition towards a circular economy is a challenge. It is vital to know that circularity and
sustainability are two different segments. So, circular economy can only be achieved in the …

The research objective is to analyze how companies address their contribution to the United
Nations Sustainable Development Goals (SDGs) to manage their legitimacy. Reaching the …

The purpose of this study is to examine the relationship between sustainability performance
(SP) and financial performance (FP), based on performance disclosures (reporting) of the …

Purpose This systematic literature review (SLR) aims to examine the extent of academic
knowledge of sustainability materiality research. There is no academic review of this field; …

In this essay, we discuss the factors influencing the likelihood of convergence in corporate
sustainability reporting. We identify several factors that negatively influence the probability of …

Purpose This paper aims to examine the nature of academic engagement with policy and
the (lack of) responsiveness by policymakers to the scientific community through the …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

This paper presents the case for the sustainability reporting field as a contested arena and
examines the behavior and the influence of the various actors, such as the Global Reporting …