Sustainability accounting of neighborhood metabolism and its applications for urban renewal based on emergy analysis and SBM-DEA.
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DOI: 10.1016/j.jenvman.2020.111177
Abstract: Rapid urbanization exacerbates urban metabolic activities associated with irreversible environmental degradation. Evaluating urban metabolic performance is an effective method to meet targets for sustainable development in contemporary urban areas. Neighborhoods, which are regarded as the… read more here.
Keywords: urban renewal; analysis; sustainability accounting; eco efficiency ... See more keywords
Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research
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DOI: 10.1108/sampj-01-2018-0017
Abstract: Purpose The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach The authors review the 31 sustainability disclosure-themed articles… read more here.
Keywords: disclosure research; journal; sustainability accounting; sustainability ... See more keywords
The potential for ‘boundary-spanning organisations’ in addressing the research-practice gap in sustainability accounting
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DOI: 10.1108/sampj-06-2017-0059
Abstract: The purpose of this paper is to understand the role of boundary-spanning organisations as intermediary institutions potentially able to close the gap between applied research and practice in sustainability accounting.,A review of the literature reveals… read more here.
Keywords: gap; spanning organisations; boundary spanning; sustainability accounting ... See more keywords
Company’s Sustainability and Accounting Conservatism: Firms Delisting from KOSDAQ
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DOI: 10.3390/su11061775
Abstract: This paper finds evidence that delisting firms make reported earnings more conservative to avoid litigation risk. Conservatism has been used as one of suitable reporting quality measurements that is separate from discretionary accruals, in that… read more here.
Keywords: accounting conservatism; company sustainability; conservatism firms; sustainability accounting ... See more keywords