Purpose – In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of sustainability information and question the depth...

This study examines how the disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers. Participants in a sequential 2x2 between-subjects experiment first received a company's financial information, prior to viewing additional...

This paper analyzes if Bitcoin enhances investment portfolios both financially and in terms of lower carbon emissions. We show that the addition of Bitcoin to a diversified equity portfolio does improve the risk-return relationship of the portfolio but not its sustainability by reducing the...