The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance

C Brooks, I Oikonomou - The British Accounting Review, 2018 - Elsevier
This paper not only attempts to survey the burgeoning literature on environmental, social
and governance disclosures and performance and their effects on firm value, but its focus …

Corporate sustainability management accounting and multi‐level links for sustainability–A systematic review

S Schaltegger, KL Christ, J Wenzig… - International journal of …, 2022 - Wiley Online Library
The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

Business cases and corporate engagement with sustainability: Differentiating ethical motivations

S Schaltegger, R Burritt - Journal of business ethics, 2018 - Springer
This paper explores links between different ethical motivations and kinds of corporate social
responsibility (CSR) activities to distinguish between different types of business cases with …

Women board members' impact on ESG disclosure with environment and social dimensions: evidence from the European banking sector

B Gurol, V Lagasio - Social Responsibility Journal, 2022 - emerald.com
Women board members’ impact on ESG disclosure with environment and social dimensions:
evidence from the European banking sector | Emerald Insight Books and journals Case studies …

Accounting and accountability in the Anthropocene

J Bebbington, H Österblom, B Crona… - Accounting, Auditing & …, 2020 - emerald.com
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 …

[BOG][B] Sustainability accounting and accountability

M Laine, H Tregidga, J Unerman - 2021 - taylorfrancis.com
Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and
less unsustainable societies. Highlighting that accounting, organisations and economic …

[HTML][HTML] Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

G Blanco-Zaitegi, IÁ Etxeberria, JM Moneva - Journal of Cleaner Production, 2022 - Elsevier
Towards the improvement of environmental sustainability and the conservation of
biodiversity, organisations are increasingly aware of the importance of reporting their …

Sustainability accounting and reporting: fad or trend?

RL Burritt, S Schaltegger - Accounting, Auditing & Accountability …, 2010 - emerald.com
Purpose–The paper aims to discuss the current development of sustainability accounting
research, the identification of critical and managerial paths, and to assess of the future of …

Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting

S Russell, MJ Milne, C Dey - Accounting, Auditing & Accountability …, 2017 - emerald.com
Purpose The purpose of this paper is to review and synthesise academic research in
environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink …

Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability

R Gray - Accounting, organizations and society, 1992 - Elsevier
Concern for the natural environment has not occupied a prominent role in accounting
scholarship and practice. This paper attempts to redress this omission by investigating the …