Management Review Quarterly, Journal Year: 2025, Volume and Issue: unknown
Published: March 10, 2025
Language: Английский
Sustainability, Journal Year: 2023, Volume and Issue: 15(7), P. 6275 - 6275
Published: April 6, 2023
Measuring Corporate Sustainability (CS) has been identified as an important enabler for integrating sustainability into corporate practices. Different methodologies and frameworks measuring CS have developed in the literature with limited success, reflected by lack of application real world. Among practitioners, effort on developing that provide useful indicators different items need to be considered sustainability. Notwithstanding increasing attention progress subject, a cohesive applicable measure across firms, industries geographies is still missing. This paper provides examination CS, analysis their merits limitations, well guidance future research focus. The findings show failure coherently link mathematical measurement data aggregation well-constructed concept where linkage between defining features causal relations are appropriately identified. proposed models techniques not able inform extent which corporation acts sustainably because being measured its highest extension, making results narrow, non-referential non-comparable. Furthermore, there confusion providing enabling integration.
Language: Английский
Citations
15
Journal of Cleaner Production, Journal Year: 2023, Volume and Issue: 434, P. 140067 - 140067
Published: Dec. 12, 2023
Language: Английский
Citations
15
Journal of Accounting Education, Journal Year: 2024, Volume and Issue: 66, P. 100886 - 100886
Published: Feb. 8, 2024
Language: Английский
Citations
5
Advanced Sustainable Systems, Journal Year: 2024, Volume and Issue: unknown
Published: May 27, 2024
Abstract The current global scenario underlines the urgency of addressing energy consumption and its environmental implications. Contemporary international strategies aim to foster public awareness engagement in sustainable initiatives. World Environment Protection Commission aspires qualify for an equitable transition toward energy‐efficient technologies, strategic policies, achieving net‐zero carbon emissions. principal aspiration is enhance community understanding policies. Furthermore, a root cause analysis reveals that foundational factors, both internal external, underpinning attainment these objectives paramount importance. This study investigates comparative advantages renewable over non‐renewable sources. It conducts thorough various encompassing sourcing, variables, challenges, technological progress, deployment systems. Utilizing approach conducting pre‐ post‐analysis data evaluations, it aims promote adoption practices greener future. Emphasizing importance cooperation effective implementation this research underscores critical role practical action fostering sustainability preservation.
Language: Английский
Citations
5
Cogent Business & Management, Journal Year: 2023, Volume and Issue: 10(2)
Published: May 24, 2023
The paper focuses on a current study sustainable accounting as well potential future research issues. 679 publications dealing with produced between 2003 and 2022 were assessed using bibliometric visualization tool for the Web of Science cor collection database viewer-based literature. looks at cluster analysis, all-keyword co-occurrence bibliographic coupling mapping. This allows us to suggest directions that may be beneficial in reflecting major influence technology will have expansion business. survey identified four trends sustainability: reporting disclosure, sustainability part management control systems, environmental management, stakeholder involvement accountability, business social responsibility. Education Information Sharing About Sustainable Accounting, Green Technology Usage Including AI, Big Data, IoT, ESG: Accounting. report presents thorough examination intersection accounting, prospective directions.
Language: Английский
Citations
11
International Journal of Management Reviews, Journal Year: 2023, Volume and Issue: 26(1), P. 8 - 33
Published: July 12, 2023
Abstract Sustainability‐oriented collaboration, a heterogeneous set of formal interorganizational arrangements that vary considerably in size, membership, focus and functioning, but share the same interest addressing sustainability challenges public concern, is becoming mainstay corporate agenda setting. Yet, more firms interact on social environmental issues, burdens tensions collaborating for become apparent. Research practice increasingly question whether an alliance management capability (AMC) perspective can be adopted to explain variability collaboration effectiveness. With aim investigate whether, what extent, existing sustainability‐oriented research integrates or mainstream theory AMC, we adopt problematization method unpack root assumptions underlying AMC construct. We find self‐interest economic value creation capture, need homogeneity favour knowledge accumulation learning management, predictable patterns deployment are consistently assumed by scholars predict success management. Accordingly, analyse assumptions’ current integration study conducting systematic literature review collaborative capabilities developed for, during response challenges. In so doing, identify distinguishes from strategic alliances related implications should develop deploy when dealing with elaborate these their constructs provide future agenda, which further theoretical perspectives broadens scope ones.
Language: Английский
Citations
11
Journal of financial reporting & accounting, Journal Year: 2023, Volume and Issue: unknown
Published: Aug. 22, 2023
Purpose This study aims to investigate the determinants of sustainability reporting in Kingdom Saudi Arabia (KSA). Design/methodology/approach Twenty unstructured interviews were conducted understand thoroughly and motivations among petrochemical shareholding companies. Findings finds that cultural aspects, compliance with international best practice, competitiveness, reputation legitimacy are common for KSA. Research limitations/implications has significant implications industry, especially other highly polluting industries, policymakers. There economic benefits industry adopting reporting, including transparency; it is suggested policymakers encourage industries give more attention reporting. Originality/value provides an original contribution extant literature on incrementally adds knowledge KSA, Gulf cooperation council Middle East North Africa region countries.
Language: Английский
Citations
11
Journal of Accounting & Organizational Change, Journal Year: 2024, Volume and Issue: unknown
Published: May 11, 2024
Purpose This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying hotspots and frontiers suggesting future trends scholarly investigation. Design/methodology/approach Using the bibliometric method, analyzed 321 academic articles reviews in international journals from Scopus database. Science mapping, including strategic diagrams, network analysis thematic maps, was used analyze evolution of topics recommend trends. Findings EA is an emerging trend. study presents landscape constructing “synthesis house knowledge” EA. Significant areas were identified suggested based on results. Practical implications provides insights into current state identifies potential that can help scholars experts develop stimulate further advancement this field. Social Results may motivate policymakers government agencies formulate regulations enforce appropriate corporate strategies better manage costs reduce community impact. Originality/value The intellectually structured literature review field; main themes through innovative use analysis, diagrams maps; highlights gaps; offers questions suggestions research. novelty lies gaps specific constructed findings.
Language: Английский
Citations
4
Global Knowledge Memory and Communication, Journal Year: 2025, Volume and Issue: unknown
Published: Jan. 25, 2025
Purpose Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic literature on cloud research. Through review, study aims gain insights into various aspects including research methodologies, frameworks, geographical dispersion, trends, pivotal factors and causal relationships pertinent accounting. Design/methodology/approach To offer comprehensive objective overview adopts systematic review approach. Seventy-five papers published between 2013 2023 were selected from Scopus database, Springer Link, Emerald Insight IEEE Xplore, following specific criteria outlined PRISMA process. Findings Analysis reveals that is organized four primary themes: understanding benefits challenges accounting; identifying influencing adoption; exploring influenced by implementation; examining mediating role Besides, analysis indicates notable surge 2021 2023, with 40 articles during period, signaling growing interest topic. Previous studies primarily concentrated developing countries, Jordan, Indonesia, Malaysia, India Nigeria emerging focal points. The organizational level was predominantly explored, particularly context small- medium-sized enterprises, indicating trend toward organizational-level analysis. Notably, portion not prestigious journals indexed under Scopus. Originality/value This provides publication status year, journal country. Methodological, theoretical unit information also presented. Finally, outlines limitations suggests future directions.
Language: Английский
Citations
0
Marine Policy, Journal Year: 2025, Volume and Issue: 175, P. 106626 - 106626
Published: Feb. 11, 2025
Language: Английский
Citations
0