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 …

Corporate social responsibility and financial performance relationship: A review of measurement approaches

A Galant, S Cadez - Economic research-Ekonomska istraživanja, 2017 - Taylor & Francis
The relationship between corporate social responsibility (CSR) and corporate financial
performance (CFP) has been subject to extensive empirical enquiry. Yet the body of …

Integrating corporate sustainability assessment, management accounting, control, and reporting

K Maas, S Schaltegger, N Crutzen - Journal of cleaner production, 2016 - Elsevier
Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

ADN Gunarathne, KH Lee… - … Strategy and the …, 2021 - Wiley Online Library
This study investigates the implementation of environmental management accounting in
translating environmental management strategy into organizational performance. Further …

Impact of climate change mitigation policies on corporate financial performance: Evidence‐based on European publicly listed firms

S Secinaro, V Brescia, D Calandra… - Corporate Social …, 2020 - Wiley Online Library
This study examines the relationship between climate change and firm performance in the
context of European publicly listed companies. We conduct a multivariate regression …

Tackling the integration challenge between environmental strategy and environmental management accounting

N Gunarathne, KH Lee… - Accounting, Auditing & …, 2023 - emerald.com
Purpose The research debate on the direct relationship between environmental strategy and
environmental management accounting (EMA) is quite popular; however, integration …

Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable

RN Sari, A Pratadina, R Anugerah… - Business Process …, 2021 - emerald.com
Purpose This study aims to determine (1) the effect of environmental management
accounting on organizational performance and (2) the mediating effect of process innovation …

Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective

N Gunarathne, KH Lee - Journal of Cleaner Production, 2021 - Elsevier
Despite the popularity of environmental management accounting as an approach to support
corporate cleaner production measures, so far, how the environmental management …

Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter?

M Alnaim, ABM Metwally - Sustainability, 2024 - mdpi.com
This paper examines the impact of institutional pressures (IPs) on Environmental
Management Accounting adoption (EMA). The current research also aims to examine the …

Environmental management accounting in the Middle East and North Africa region: Significance of resource slack and coercive isomorphism

N Asiri, T Khan, M Kend - Journal of cleaner production, 2020 - Elsevier
Abstract The Middle East and North Africa (MENA) region is suffering from serious
environmental issues, which are caused mainly by industrial and non-financial business …