Sustainability Accounting, Management and Policy Journal最新文献

{"title":"Assessing the carbon footprint of the agriculture, forestry, and fishing industry of Australia","authors":"Soheil Kazemian, Rashid Zaman, Mohammad Iranmanesh, Zuraidah Mohd Sanusi","doi":"10.1108/sampj-08-2023-0610","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0610","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study examines the carbon emissions of Australia’s agriculture, forestry and fishing sectors from a consumption perspective to develop effective policy frameworks. The objective is to identify key supply chains, industries and products contributing to these emissions and provide recommendations for sustainable development.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A multiregional input-output lifecycle assessment was conducted using the Australian Industrial Ecology Virtual Laboratory (IELab) platform to disaggregate sectors and enable benchmarking against other economic sectors.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>In 2018, the “agriculture, forestry, and fishing” sector was responsible for 12.15% of Australia’s carbon footprint. Major contributors included the “electricity, gas, water, and waste” category (26.1%) and the sector’s activities (24.3%). The “transport, postal, and warehousing” sector also contributed 18.4%. Within the industry, the agriculture subsector had the highest impact (71.3%), followed by forestry and logging (15%) and fishing, hunting and trapping (7.6%). Aquaculture and supporting services contributed 6.1%.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The principal constraint encountered by the present study pertained to the availability of up-to-date data. The latest accessible data for quantifying the carbon footprint within Australia’s agriculture, forestry and fishing sector, utilizing the Input-Output analysis methodology through the Australian Industrial Ecology Virtual Laboratory (IELab) platform, about 2018.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings of this study provide policymakers with detailed insights into the carbon footprints of key sectors, highlighting the contributions from each subsector. This information can be directly used to develop effective emission-reduction policies, with a focus on reducing emissions in utility services, transport and warehousing.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The study, by raising public awareness of the significant role of industrial agricultural methods in Australia’s carbon footprint and emphasizing the importance of renewable energy and sustainable fuels for electricity generation and road transport, underscores the urgent need for action to mitigate climate change.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study stands out by not only identifying the most impactful industries but also by providing specific strategies to reduce their emissions. It offers a comprehensive breakdown of specific agricultural activities and outlines mitigation strategies for utility services, agricultural operations and transport, thereby adding a unique perspective to the existing knowledge.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"16 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141771169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainable development, economic policy uncertainty and tax risk","authors":"Wanyi Chen, Fanli Meng","doi":"10.1108/sampj-11-2023-0803","DOIUrl":"https://doi.org/10.1108/sampj-11-2023-0803","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Unpredictable economic landscapes have led to a continuous escalation in global economic policy uncertainty (EPU). Improving risk management and sustainability in an environment with high macro risk is critical for business development. This study aims to explore the impact of corporate sustainable development on corporate tax risk.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>After using a sample of companies that were A-share listed on the Shanghai and Shenzhen stock exchanges from 2011 to 2021, this paper applies ordinary least squares and a moderate effect model.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Better environmental, social and governance (ESG) performance can weaken corporate tax risk by improving green innovation capability, reputation and information transparency. Meanwhile, the restraining effect of ESG on tax risk was more significant amid high EPU. These impacts were amplified amid higher market competition, lower tax supervision and a lower degree of corporate digital transformation.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings emphasize the need for the government to establish a healthy business and tax environment so that enterprises can improve sustainable development and increase their risk management abilities, especially post-COVID-19.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This study guides enterprises and the entirety of society to in paying attention to and promoting ESG practices, which can enhance enterprise tax management.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study expands the research on the economic consequences of sustainable development and the factors influencing corporate tax risk and EPU.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"79 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141737124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs","authors":"Hien Vo Van, Malik Abu Afifa, Isam Saleh","doi":"10.1108/sampj-01-2024-0044","DOIUrl":"https://doi.org/10.1108/sampj-01-2024-0044","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore, the role of AIS effectiveness as a mediator in the relationship between cloud-based AIS usage and organizational performance (OP) is further evaluated. In this context, the study is a bridge to show that small and medium-sized enterprises (SMEs) try to apply cloud accounting to improve profitability, thereby funding more social-environmental activities on the path to sustainability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study conducted an online survey of chief accountants in Vietnam’s SMEs. Data from 193 responses were gathered and analyzed using partial least squares structural equation modeling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings show that cloud-based AIS usage considerably contributes to AIS effectiveness and OP and that AIS effectiveness has a beneficial influence on OP. Furthermore, the study shows that firm size moderates the relationship between cloud-based AIS usage and AIS effectiveness. Further findings show that cloud-based AIS usage influences OP via AIS effectiveness.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings of this study expand the existing body of knowledge on cloud-based AIS usage and benefit managers when formulating their business information models. In practice, SMEs need to increase the use of cloud-based AIS to better manage AIS. Enhancing profitability through cloud accounting also determines the ability to finance sustainability activities in SMEs.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>One of the practical values of this study is the impact on Vietnam’s socioeconomic growth and sustainability. With cloud-based AIS, SMEs may enhance information and system quality, boost system usage frequency, gain satisfaction and increase performance. Furthermore, the comprehensiveness of AIS from cloud-based AIS usage is also a condition for SMEs to enhance accountability for social-environmental information in future sustainable reporting. These advantages improve the efficiency of strategic decision-making, hence increasing SMEs’ competitiveness and social-environmental performance. These benefits will work directly or indirectly toward fostering broader socioeconomic and environmental sustainability in developing economies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To open a bright perspective of cloud-based AIS usage for AIS effectiveness as well as OP in SMEs toward sustainability in a developing economy, the authors conducted an exploratory study because this topic is quite new in these firms, especially in a developing economy such as Vietnam. These discoveries partly support SMEs to quickly achieve sustainable development goals in the future.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"42 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141745540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Trends, shifts and future prospects of sustainable finance research: a bibliometric analysis","authors":"Gohar Ayaz, Muhammad Zahid","doi":"10.1108/sampj-06-2022-0340","DOIUrl":"https://doi.org/10.1108/sampj-06-2022-0340","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to highlight the key aspects of sustainable finance using bibliometric analysis of the relevant literature extracted from two separate databases, Scopus and Dimensions.ai. The present study contributes towards the achievement of sustainable development by providing directions to align financial decision-making with different sustainability aspects.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The author conducted bibliometric analysis for 1,220 articles from Scopus and 1,437 publications from Dimensions.ai. The most frequently occurring terms in sustainable finance research are explored and visualised using the VOSviewer.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Bibliometric findings revealed a dynamic evolution of research focus over time. The social component dominated from 2012 to 2016, however a shift to environmental and climate change considerations is noticed from 2016 to 2020. Recent studies (2020–2022) exhibited heightened attention to green finance and renewable energy. Overlay visualisations highlighted similar trends in both databases, indicating a contemporary emphasis on green finance.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study enriches theoretical discourse by mapping the trajectory of sustainable finance research, contributing to a deeper understanding of its evolution.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Insights from this study guide researchers and practitioners in identifying trends, that can help the integration of green finance principles into corporate strategies.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Findings also raise awareness among stakeholders, and help facilitate socially responsible corporate cultures and informed policymaking.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The originality of this study lies in its comprehensive bibliometric analysis of sustainable finance research in management studies, drawing data from two major databases and spanning over three decades.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"35 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141745464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Balancing people, planet and profit: export strategies for sustainable value creation","authors":"Luis Filipe Lages, Graça Miranda Silva, Ana Isabel Canhoto, Luis F. Martinez, Sara Jahanmir","doi":"10.1108/sampj-09-2023-0687","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0687","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Businesses are increasingly called upon to support the improvement of society and the environment, and one way to do so is by expanding into international markets, particularly through exports. Despite the importance and recognised challenges of a global approach to sustainable value creation, sustainability research tends to focus on domestic contexts. This paper aims to identify the boundary conditions linking sustainable value creation practices with firm performance in the international context.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors merge the sustainable value creation and the international marketing literature to develop two propositions that capture the emerging nature of the field and the lack of concluding evidence regarding the link between international sustainable value creation practices and firm performance. The authors test these propositions empirically by analysing 519 responses to a survey of exporting firms in Portugal, using fuzzy-set qualitative comparative analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors identify seven configurations that support sustainable value creation in an international context. These consist of varying levels of standardised and tailored offers, management experience and competitive intensity.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The identification of seven different configurations helps managers decide whether and how to innovate when pursuing sustainable value creation opportunities in international markets.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The authors propose that an effective way for governments to achieve national and transnational social and environmental agendas is to help businesses that pursue sustainable value creation to succeed in international markets. Given that four of the seven pathways to improve export performance that the authors identified require international management experience, the authors posit that an effective way to support the internationalisation of those businesses is through targeted training programmes and knowledge-sharing initiatives.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The authors respond to calls for research to integrate the sustainable value creation and the international marketing literatures, to identify how and when firms can create sustainable value creation in an international context and thus support the resolution of global, social and environmental problems. The finding that there are multiple configurations that support this goal explains why empirical evidence collected thus far is inconclusive and helps identify the boundary conditions of existing theory.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"81 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141737123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can financial markets help attain carbon goals? Evidence from systematic literature review, bibliometric analysis and topic modelling","authors":"Gaurav Dawar, Ramji Nagariya, Shivangi Bhatia, Deepika Dhingra, Monika Agrawal, Pankaj Dhaundiyal","doi":"10.1108/sampj-05-2023-0319","DOIUrl":"https://doi.org/10.1108/sampj-05-2023-0319","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance and the financial market by applying qualitative research approaches.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The investigation has identified 372 articles sourced from Scopus databases, subjecting the bibliographic data to a comprehensive qualitative–quantitative analysis. The research uses established protocols for a structured literature review, adhering to PRISMA guidelines, machine learning-based structural topic modelling using Python and bibliometric citation analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results identified the leading academic authors, institutions and countries concerning carbon performance and financial markets literature. Quantitative studies dominate this research theme. The study has identified six knowledge clusters using topic modelling related to environmental reporting; price drivers of carbon markets; environmental policy and capital markets; financial development and carbon emissions; carbon risk and financial markets; and environmental performance and firm value. The results of the study also present the opportunities associated with carbon performance and the financial market and propose future research agendas on research through theory, characteristics, context and methodology.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results of the study offer insights to practitioners, researchers and academicians regarding scientific development, intricate relationships and the complexities involved in the intersection of carbon performance and financial markets. For policymakers, a better understanding of carbon performance and financial markets will contribute to designing policies to set up priorities for countering carbon emissions.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The study highlights the critical areas that require attention to limit greenhouse gas emissions and promote decarbonisation effectively. Policymakers can leverage these insights to develop targeted and evidence-based policies that facilitate the transition to a more sustainable and low-carbon economy.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study initially attempts to discuss the research stream on carbon performance and financial markets literature from a systematic literature review.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"23 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141737122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Board gender diversity and accounting conservatism: the role of corporate social responsibility","authors":"Hussain Muhammad, Francesco Paolone, Stefania Migliori","doi":"10.1108/sampj-11-2023-0835","DOIUrl":"https://doi.org/10.1108/sampj-11-2023-0835","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate social responsibility (CSR) underlying this relationship.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors sample 10,252 firm-year observations from 932 publicly listed firms in 15 European countries over the 2010–2020 period. The authors conduct several models for panel data, applying mediation mechanisms, the Heckman two-stage model and the generalized method of moments and instrumental variable regressions to test the research hypotheses and account for endogeneity problems as well as unobservable heterogeneity.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Based on an integrated theoretical framework that draws insights from agency, resource dependence and stakeholder theories, the authors establish a positive and significant relationship between BGD and accounting conservatism, which is significantly mediated by CSR. The authors provide empirical evidence for the prior inconsistent results on the gender diversity-conservative accounting link and suggest that BGD promotes effective corporate governance and enhances CSR performance, which in turn, leads to higher conservatism in financial reporting.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings have important implications for regulators, policymakers and managers in understanding the drivers to ensure and control the quality of financial reporting. The results alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The results are significant in encouraging a higher presence of women on corporate boards, enhancing CSR performance and drawing social attention to mitigating earnings management practices through higher conservatism in financial reporting.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper recognized a gap in the literature not yet examined and contributed to the body of knowledge through the mediating role of CSR in the relationship between gender diversity and accounting conservatism.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"7 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141587352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?","authors":"Jude Chidiebere Anago","doi":"10.1108/sampj-02-2023-0054","DOIUrl":"https://doi.org/10.1108/sampj-02-2023-0054","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the alternative financing available for sustainable infrastructure development in Nigeria’s sub-nations. Specifically, the study question is: what financial vehicles do sub-nations seek most, and what are the underlying reasons for their preferences?</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study used a two-round Delphi method, using a questionnaire to gather data from high-ranking government officials in states that have localised sustainable development projects in Nigeria.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results show that fundamental to sub-national sustainable infrastructure projects are federal allocations, pension funds, private equity, bonds and concessionary grants. Sub-nationals prefer these options, especially the emphasis on private equity, and the concessional funding through catalytic or blended finance because of their relatively lower or below-market interest rates.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The practical significance of this study is that the state’s policymakers can now identify appropriate strategies that enhance the shift towards these sustainable financing options, which will serve as a key catalyst in their 2030 and beyond vision to accelerate their state's infrastructure climate complaint. Equally, investors possessing funds with such attributes will gain an understanding of a prospective market within Nigeria’s sub-nation.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This study aims to improve the development of sustainable infrastructure in Nigeria’s sub-nations, which would have a beneficial effect on society by mitigating the effects of climate change.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The recommendations of this study can contribute to the development of innovative financial models for sub-national infrastructure development, thereby reducing reliance on revenue generated from fossil fuels.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"5 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141501234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Firm ownership structure and voluntary carbon disclosure: a systematic review and meta-analysis","authors":"Monica Singhania, Ibna Bhan","doi":"10.1108/sampj-08-2023-0613","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0613","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon disclosure using meta-analysis and further propose potential country-level moderators of this relationship.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;The authors apply meta-analytic procedures on 55 empirical studies conducted during 2008–2022, covering 13 countries, 85 effect sizes and 226,473 firm-year observations. To gauge the significance of the estimated mean effect size, a random-effects Hedges and Olkin meta-analysis procedure is adopted, followed by a restricted maximum likelihood based meta-regression, to test the effect of possible moderators.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;Aligned with agency and stakeholder theories, the results highlight institutional and state ownership (SO) as having a significant positive impact on voluntary carbon disclosure. On the other hand, ownership concentration, managerial and foreign ownership have an insignificant effect on voluntary carbon disclosure. Based on institutional theory perspectives, the authors confirm the impact of institutional ownership on voluntary carbon disclosure to be more prominent in civil law countries and those countries that have implemented an emission trading scheme (ETS).&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Practical implications&lt;/h3&gt;\u0000&lt;p&gt;The finding that institutional and SO in firms can translate into higher voluntary disclosures deems investors and the government as crucial stakeholders in achieving carbon neutrality. Furthermore, the finding that the effect of institutional investors on carbon disclosure is heightened in ETS-implemented countries provides evidence to the regulatory authorities in favour of this scheme.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Social implications&lt;/h3&gt;\u0000&lt;p&gt;The positive impact of institutional and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access to critical information about their environmental practices to the public. This fosters an environment of transparency and trust between the firm and its stakeholders (the community), leading to an overall well-informed society.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Originality/value&lt;/h3&gt;\u0000&lt;p&gt;While prior meta-reviews studied the impact of corporate governance on voluntary disclosures, the meta-literature, as of 2024, has yet to address its influence specifically on carbon disclosures, which are pertinent amidst the ongoing global climate change crisis. The findings inform policymakers about the pivotal institutional factors that can amplify the impact of effective ownership structures on voluntary carbon disclosure. Future scope exists ","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"8 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141253872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil","authors":"Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco, Juliana Molina Queiroz","doi":"10.1108/sampj-05-2023-0297","DOIUrl":"https://doi.org/10.1108/sampj-05-2023-0297","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"28 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141191627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}