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 provides a sco** review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

We examine the impact of a disclosure mandate for greenhouse gas emissions on firms'
subsequent emission levels and financial operating performance. For UK-incorporated listed …

The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …

Several studies have found a relationship between corporate social and environmental
disclosure and firm value (FV) or accounting profitability. Where environmental disclosure …

The digitisation process is affecting all markets and raising consumer awareness about
companies' sustainable behaviour. This work studies the effect of the sustainability profile of …

With firms gradually becoming the subject for energy consumption and environment
pollution, it is pivotal that they disclose corporate environmental information for social …

In this paper, I examine the effect of corporate greenhouse gas emissions (GHG) on
profitability. I use the gender composition of the CEOs' children as an identification strategy …

Purpose Given the rising global interest in the environmental, social and governance (ESG)
index, the purpose of this paper is to investigate the impact of social and ethical practices on …

For decades, research has debated whether a firm's corporate social responsibility (CSR)
activities increase its firm value. Whereas the cost-concerned school proposes a detrimental …