Purpose – The paper attempts to determine whether market participants see value in the corporate choice to begin publishing a standalone sustainability report. It also seeks to investigate whether differences in market reactions are associated with the quality of the sustainability report....

This study investigates whether sustainability reporting assurance (SRA) providers appear to use sustainability restatements as a means to create legitimacy in the developing SRA market, where a large number of firms have yet to commit to SRA (untapped profits). We argue that, in comparison to...

Purpose – The purpose of this paper is to explore how to meaningfully engage small‐ to medium‐sized enterprises (SMEs) in strategies that improve the social and environmental sustainability of their businesses. Design/methodology/approach – This paper is a conceptual review of the...

"Cases and Exercises on Sustainability Accounting provides valuable insights into the sustainability challenges encountered by business, society and the environment, equipping future accountants with the skills and expertise to address social and environmental issues effectively. Expert authors...