Environmental Accounting and Sustainability: A Meta-Synthesis DOI Open Access
Sheela Sundarasen, Usha Rajagopalan, Ahnaf Ali Alsmady

et al.

Sustainability, Journal Year: 2024, Volume and Issue: 16(21), P. 9341 - 9341

Published: Oct. 28, 2024

This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental also known as green has evolved critical tool for integrating sustainability into corporate financial practices. Using bibliometric methods via Bibliometrix R-package (Biblioshiny—Version 4.2.0) and VOSviewer (Version 1.6.20), the mainly examines scholarly discussion in studies identifies dominant themes. The main clusters identified are (1) audits management, (2) reporting sustainable development, (3) CSR, stakeholder engagement, accountability, (4) accounting protection. On descriptive end, publication trends, prominent authors, articles, sources identified. findings highlight significant increase since 2022, coinciding with growing global awareness importance sustainability. contributes field by consolidating fragmented offering framework future academic exploration. Practically, it informs policymakers business leaders unified standards across regions; considerations decision-making; promoting transparency, accounting; disclosure industries regions.

Language: Английский

Navigating greenwashing in the G8: Insights into family-owned firms, technology innovation, and economic policy uncertainty DOI Creative Commons
Madiha Kiran, Sumayya Chughtai, Muhammad Abubakr Naeem

et al.

Research in International Business and Finance, Journal Year: 2024, Volume and Issue: 71, P. 102481 - 102481

Published: July 10, 2024

Our study provides practical insights into the impact of greenwashing on Corporate Financial Performance (CFP) and investment efficiency. We delve moderating influences family-owned firms, technological innovation, economic policy uncertainty in nexus between CFP. Using a Method Moments Quantile Regression (MMQR) model conducting robustness tests, our results suggest that G8 nations, family-oriented stakeholders struggle to discern due low information asymmetry. However, innovation reduced enhance identification greenwashing. Greenwashing enhances firm value by improving disclosure quality, addressing stakeholder concerns, easing financing constraints. Notably, heavily polluting mandatory firms experience more significant performance from This implications for policymakers, stakeholders, fostering sustainable development nations.

Language: Английский

Citations

6

Sustainability reporting and sustainable development goals: bibliometric analysis DOI Creative Commons
Diamantina Amélia Parckings Tauro Cumbana, José Bileu Ventura

Cogent Business & Management, Journal Year: 2025, Volume and Issue: 12(1)

Published: Jan. 24, 2025

Language: Английский

Citations

0

The Mirage of Sustainable Development: The Impact of ISO 14001 Certification on Corporate Greenwashing DOI
Tianqi Wen,

Yu Wang

Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(2)

Published: April 23, 2025

ABSTRACT As a tool for voluntary environmental regulation, ISO 14001 certification encourages enterprises to adopt substantive practices promote sustainability. However, many certified companies have been exposed greenwashing scandals. Based on the fraud triangle theory, this study explores impact of corporate greenwashing. This collects panel data Chinese‐listed from 2010 2022 using CSMAR Database and text analysis applies Tobit regression model empirical testing. The results show that has significant positive effect In addition, managerial myopia positively moderates relationship between Information transparency negatively is first apply theory explore problems in implementation process, providing feasible paths improve efficacy certification.

Language: Английский

Citations

0

From Tweets to Trades: A Bibliometric and Systematic Review of Social Media’s Influence on Cryptocurrency DOI Creative Commons
Sheela Sundarasen, Farida Saleem

International Journal of Financial Studies, Journal Year: 2025, Volume and Issue: 13(2), P. 87 - 87

Published: May 19, 2025

The rise of social media has significantly influenced the cryptocurrency market, driving volatility through sentiment-driven trading. This study employs a bibliometric and content analysis approach to examine how media, particularly Twitter, impacts price movements. Using analysis, 151 peer-reviewed articles published between 2018 2024 were analyzed identify key research trends, themes, potential future research. finds that sentiment plays crucial role in forecasting, with machine learning natural language processing (NLP) techniques enhancing prediction accuracy. Thematic reveals four primary areas focus: market prediction, learning-driven algorithmic trading, blockchain investment risks, influencer-driven behavior. contributes field by consolidating existing valuation knowledge, offering insights investors, regulators, academics. It highlights need for integrate multi-platform regulatory considerations, behavioral finance perspectives. These are vital understanding evolving landscape digital asset markets their susceptibility speculation.

Language: Английский

Citations

0

Sustainability Reporting as a Governance Tool for Sustainable Development Goals (SDGs): A Bibliometric and Content Analysis DOI Open Access
Sheela Sundarasen, Usha Rajagopalan, Beata Zyznarska-Dworczak

et al.

Sustainability, Journal Year: 2025, Volume and Issue: 17(11), P. 4784 - 4784

Published: May 22, 2025

This study reviews and synthesizes the scholarly work on sustainability reporting as a governance tool in Sustainable Development Goals (SDGs) framework. Bibliometrix R-package (Biblioshiny) VosViewer are utilized to examine descriptive thematic outcomes using 148 articles from Web of Science database. In contrast previous bibliometric reviews, this not only maps broader landscape literature but also provides an in-depth exploration three emerging areas, offering more nuanced understanding evolving discourse corporate sustainability. Network visualization keywords unveils core themes within research domain: Theme 1: mechanism; 2: intersection sustainable development goals sustainability; 3: performance-accountability paradox disclosure, which facilitated identification potential future directions. The outcome could contribute institutional policies reporting, highlighting (1) importance guiding businesses practices mobilizing collective efforts among stakeholders (2) awareness it platform enhance implementation SDGs. underscores disclosure mechanism pivotal for alignment with

Language: Английский

Citations

0

Greenwashing and financial performance of firms: the moderating role of internal audit quality and digital technologies DOI Creative Commons
Pupung Purnamasari, Indah Umiyati

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: Sept. 18, 2024

Language: Английский

Citations

3

From board diversity to disclosure: A comprehensive review on board dynamics and ESG reporting DOI Creative Commons
Sheela Sundarasen, Rakesh Kumar,

Krishna Tanaraj

et al.

Research in Globalization, Journal Year: 2024, Volume and Issue: 9, P. 100259 - 100259

Published: Nov. 3, 2024

Language: Английский

Citations

3

US-SEC 10-k filings: Are Climate Commitments Commensurate with Performance? Empirical Assessment using Text Mining and Machine Learning Methods DOI
Kyle Herman, Jun Xiang

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

The growing attention paid to the private sector's climate transition efforts has precipitated alongside scrutiny of publicised commitments, which are now mandatory in myriad jurisdictions. Indeed, recent regulatory interventions leading economies attempt reign corporate disclosure, premised on idea that more transparent disclosure will catalyse sector transitions. In addition, a handful actors such as CDP and SBTi have emerged fill gaps change disclosure. While quantity data improved over last decade, detractors point out companies merely talk about without taking substantive action. We use natural language processing 10-k-filings submitted United States SEC test effect walk. After building categorical variables based 10-k filings, we conduct regression analysis using emissions performance dependent variable. results suggest mixed effects, with some categories positively, others negatively, impacting performance—or Furthermore, deploy machine learning methods analyse findings deeply. frameworks developed here can help bridge disconnect between regulations target talk, real-world ramifications performance.

Language: Английский

Citations

0

Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis DOI Creative Commons
Judit Hegyi, Szabolcs Troján,

Anita MiklósnéVarga

et al.

BIO Web of Conferences, Journal Year: 2024, Volume and Issue: 125, P. 01010 - 01010

Published: Jan. 1, 2024

To demonstrate the sustainability of companies, some companies have already produced reports, most which been published on their websites, while others only and made public reports certifications required by law. In European Union, legislation as 2014 preparation non-financial for publicly relevant entities, parent large groups considered to be entities having an average number employees more than 500. However, in line with Green Deal Taxonomy Regulation, 2023, a new law has introduced, extends reporting obligation nonpublic small medium-sized enterprises. Agricultural enterprises should also prepared this obligation. This study aims examine ESG indices sampled seek correlation between quality information disclosed financial characteristics companies. The results show that forestry pay attention disclosure type information, there is under-disclosure both sectors.

Language: Английский

Citations

0

CSR's Moral Commitment and Greenwashing DOI Open Access

Shoheb Khan Sadulla Khan

International Journal of Advanced Research in Science Communication and Technology, Journal Year: 2024, Volume and Issue: unknown, P. 507 - 517

Published: Sept. 10, 2024

This research explores the phenomenon of greenwashing within context Corporate Social Responsibility (CSR) and examines its ethical implications. Greenwashing refers to practice companies presenting themselves as more environmentally responsible than they are, misleading stakeholders undermining genuine CSR efforts. The study investigates deceptive nature greenwashing, analyzing prevalence across various industries impact on corporate credibility. It also frameworks, such Max Weber’s typology ethics, understand how current practices may inadvertently promote greenwashing. Effective communication stakeholder engagement are identified critical factors in preventing emphasizing need for transparency. paper reviews existing regulatory measures voluntary standards aimed at curbing proposes a hybrid approach that combines both enhance accountability. findings underscore importance robust framework ensure initiatives impactful, addressing challenges posed by

Language: Английский

Citations

0