Sustainability Accounting, Management and Policy Journal最新文献

{"title":"Service learning via tourism volunteering at university: skill-transformation and SDGs alignment through rite of passage approach","authors":"Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez, Ana Muñoz-Mazón","doi":"10.1108/sampj-12-2022-0639","DOIUrl":"https://doi.org/10.1108/sampj-12-2022-0639","url":null,"abstract":"Purpose This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”. Design/methodology/approach Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs. Findings Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed. Practical implications This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning. Social implications A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs. Originality/value This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135874283","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":"Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?","authors":"Fei Xu, XinZhu Liu, Qian Liu, XiaoYang Zhu, DuanMing Zhou","doi":"10.1108/sampj-02-2023-0050","DOIUrl":"https://doi.org/10.1108/sampj-02-2023-0050","url":null,"abstract":"Purpose Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate cost stickiness and anti-stickiness perspectives. Design/methodology/approach This study analyzes the impact of substantive and symbolic environmental management on cost stickiness. Subsequently, competing hypotheses are proposed. Finally, empirical tests are conducted on Chinese A-share listed companies from 2010 to 2019. Findings EIG significantly improves enterprises’ cost stickiness. The cost of high EIG enterprises does not decrease significantly with a decline in income compared to other enterprises, which is consistent with the motivation for substantive environmental management. Enterprises with high asset specificity and optimistic management expectations show more obvious substantive environmental management. Government and public environmental concerns cause more pronounced substantive environmental management. Practical implications An evaluation of corporate environmental responsibility should take into account both what the company has disclosed and what it has actually done. Social implications Governments and the public should have a comprehensive understanding of corporate environmental management. They need to strengthen their ability to recognize symbolic environmental management and support substantive environmental management. Originality/value Fundamental to the evaluation of corporate environmental responsibility, this study distinguishes the motivations for corporate EIG disclosures from the cost stickiness perspective to avoid the risk of greenwashing. Hypotheses on the impact of substantive and symbolic environmental management on cost stickiness are presented. This study verifies the substantive environmental management characteristics of listed Chinese companies.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136019255","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":"Non-financial information assurance: a review of the literature and directions for future research","authors":"Muhammad Bilal Farooq, Asem Saad Ali Azantouti, Rashid Zaman","doi":"10.1108/sampj-03-2023-0166","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0166","url":null,"abstract":"Purpose This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research. Design/methodology/approach The study undertakes a structured literature review of 179 articles published from 1999 to 2023. Findings The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented. Practical implications Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice. Social implications The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society. Originality/value The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135366001","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":"Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation","authors":"Leanne Johnstone, David Yates, Sebastian Nylander","doi":"10.1108/sampj-08-2022-0450","DOIUrl":"https://doi.org/10.1108/sampj-08-2022-0450","url":null,"abstract":"Purpose This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands. Design/methodology/approach This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents. Findings Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved. Practical implications Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice. Social implications Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries. Originality/value This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405330","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":"Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity","authors":"Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano, Mats Danielson","doi":"10.1108/sampj-03-2022-0127","DOIUrl":"https://doi.org/10.1108/sampj-03-2022-0127","url":null,"abstract":"Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies. Design/methodology/approach This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible. Findings The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method. Practical implications This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments. Social implications The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development. Originality/value To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135460428","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":"Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework","authors":"Yaismir Adriana Rivera","doi":"10.1108/sampj-07-2021-0310","DOIUrl":"https://doi.org/10.1108/sampj-07-2021-0310","url":null,"abstract":"Purpose Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies used in the comment letters sent by a subset of lobbyists, “the experts”, represented by accounting bodies and firms, regulators and academics. Design/methodology/approach From both a form- and meaning-oriented analysis, this paper focuses on how the experts resorted to the functions of knowledge when they took part in the IIRF’s public consultation. The author first carries out a quantitative content analysis of the responses to the 2013 Consultation Draft submitted by those constituents considered as accounting expert lobbyists. Then, the author analyse how these actors framed their comments under expert knowledge to legitimise the IIRC, the IIRF and the accounting profession itself. Findings The findings suggest that the expert groups welcomed the opportunity, not simply to legitimise the IIRC through their democratic support, but to provide a technocratic settlement that ensures the due process is based on the mobilisation of expert knowledge as a legitimate source. By drawing on the cognitive legitimacy of expert lobbyists, the IIRC drew on the political functions of expert knowledge to reduce uncertainty and gain stability. Practical implications Analysis of the lobbying strategies used by the accounting experts whose position could make a difference and receive more attention from the IIRC makes this contribution of particular interest, especially since the first version of the IIRF sought to guide disclosure and sustainable business practices around the world. Social implications Experts as political actors play a legitimising role since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development. Originality/value This research provides a sociopolitical perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969310","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":"The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation","authors":"Shaizy Khan, Seema Gupta","doi":"10.1108/sampj-01-2022-0016","DOIUrl":"https://doi.org/10.1108/sampj-01-2022-0016","url":null,"abstract":"Purpose This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance. Design/methodology/approach Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020. Findings The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association. Practical implications The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection. Social implications Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development. Originality/value Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al. , 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135043834","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":"Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia","authors":"Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi, Reza Widhar Pahlevi","doi":"10.1108/sampj-08-2021-0344","DOIUrl":"https://doi.org/10.1108/sampj-08-2021-0344","url":null,"abstract":"Purpose This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia. Design/methodology/approach This study uses structural equation modelling (SEM) to analyse the empirical data gathered through a questionnaire survey involving 273 individual investors from Bursa Malaysia between January and June 2019. Findings Results reveal that companies’ efforts, especially for agriculture and plantation-based industries, to adapt to climate change risk at the production, business and stock market levels significantly impact investors’ behaviour and investment decisions. Moreover, stock market investors’ climate change knowledge shows a significant moderating effect on corporate climate change adaptation initiatives and investors’ decisions to invest in Malaysian agricultural and plantation industry stocks. Practical implications This research has significant implications for practice and policy, as it measures the stock market investors’ level of awareness about climate change events and explores the companies’ strategies to reduce climatic risks to their business model. Social implications This study shows the way to adjust the climate change information in the stock market investment decision to improve market efficiency and sustainable stock exchanges initiative. Originality/value To the best of the authors’ knowledge, this paper is the pioneer one to provide a comprehensive link between climate change events and business performances at production level, business level and stock market levels by drawing inferences from empirical data on investors’ behaviours. This study also added value in investment theories and financial literature by observing the climate change as an important factor to determine the investors’ decisions in the stock market.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303318","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":"How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research","authors":"Charl de Villiers, Ruth Dimes, Matteo Molinari","doi":"10.1108/sampj-02-2023-0097","DOIUrl":"https://doi.org/10.1108/sampj-02-2023-0097","url":null,"abstract":"Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing. Design/methodology/approach This study develops a conceptual framework to delineate the field, assess the implications and form the basis for the generation of research questions. This study uses Alvesson and Deetz’s critical framework, considering insight (a review of literature and practice in the field), critique (consideration of the influences on the production and use of non-financial information and the implications for assurers of such information) and transformative redefinition (considering the implications of generative AI for sustainability reporting and proposing a research agenda). Findings This study highlights the implications of generative AI for sustainability accounting, reporting, assurance and report usage, including the risk of AI facilitating greenwashing, and the importance of more research on the use of AI for these matters. Practical implications The paper highlights to stakeholders the implications of AI for all aspects of sustainability reporting, including accounting, reporting, assurance and usage of reports. Social implications The implications of AI need to be understood in society, which this paper facilitates. Originality/value This study critically analyses the potential use of AI for sustainability reporting, construct a conceptual framework to delineate the field and develop a research agenda.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135243487","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":"Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy","authors":"Maqsood Ahmad, Qiang Wu, Shakeel Ahmed","doi":"10.1108/sampj-03-2023-0169","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0169","url":null,"abstract":"Purpose This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship. Design/methodology/approach Data collection was conducted through a survey completed by 311 owners and top managers operating in service, trading and manufacturing sector SMEs positioned within the twin cities of Pakistan. A convenient purposively sampling technique and snowball method were used for data collection, and structural equation modeling was used for data analysis. Findings The results of this study suggest that CSR digitalization has a markedly positive influence on the SCP. Digital organizational culture appears to moderate these relationships. Practical implications This study highlights the importance of considering CSR digitalization and fostering a digital organizational culture for SMEs to achieve SCP. The findings provide valuable insights for strategic decision-makers, including owners, CEOs and senior management of SMEs, to enhance their knowledge concerning how and why a digital organizational culture makes it easier to digitalize CSR activities, with the ultimate objective of ensuring SCP and SME growth. Overall, the findings of this study have practical implications for policymakers and managers in SMEs as they can promote the adoption of digital technologies in CSR initiatives and develop a digital organizational culture within the organization. This would contribute to enhancing the SCP of SMEs. Thus, this research is beneficial for business actors, policymakers and researchers seeking to enhance SMEs’ SCP. Social implications This study provides valuable guidance to the senior management of SMEs regarding successfully adopting and integrating digital technologies into their CSR practices. This integration can lead to increased social and environmental benefits, which positively impact both business and society. Policymakers can use these findings to develop policies and initiatives to encourage CSR digitalization among SMEs. By providing support and incentives for digital transformation, policymakers can help SMEs adopt digital tools to improve their CSR performance, contributing to economic growth and sustainability. Originality/value This study pioneers research on the links between CSR digitalization, digital organizational culture and the SCP of SMEs. This study contributes to the literature by defining CSR digitalization as an antecedent to the SCP of SMEs. In addition, this study underlines the significance of CSR digitalization for the achievement of SMEs’ SCP of SMEs with the moderating role of digital organizational culture. Overall, this study enriches the resource base view literature through empirical evidence.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135489216","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}