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Keywords: Decoupling
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research 1–34.
Published: 05 June 2026
...Isabel-Maria Garcia-Sanchez; Giuseppe Nicolò; Filippo Vitolla; Nicola Raimo Purpose This study aims to investigate whether and how assurance quality mitigates sustainability decoupling, understood as the misalignment between corporate environmental, social and governance ( ESG ) performance...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (7): 338–368.
Published: 29 April 2025
... Institutionalisation Decoupling University Strategic plan Non-financial reporting Despite the growing focus on sustainability in higher education, few studies have examined the connection between strategic planning and sustainability reporting. This research fills this gap and offers significant...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (1): 144–165.
Published: 07 November 2024
...Maryam Safari; Victor Gekara Purpose The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the desired results. In doing so, the authors address two key questions: how and why...
