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Keywords: Sustainability reporting
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Journal Articles
Audit committee characteristics and corporate sustainability performance: moderating role of CEO duality
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance 1–22.
Published: 13 April 2026
... Licensed re-use rights only Conversely, the CEOD may have a negative impact on the relationship between the AC and sustainable performance, as the CEOD may weaken AC independence and limit its effectiveness in overseeing corporate SP . In this case, the reliability of sustainability reporting...
Journal Articles
Perceived legitimacy of sustainability advisory services among French chartered professional accountants: a cognitive integration perspective
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2026) 25 (3): 364–384.
Published: 20 February 2026
...Katia Lobre-Lebraty; Marco Heimann Purpose This study aims to investigate how French chartered professional accountants (CPAs) perceive their legitimacy to deliver sustainability advisory services in light of regulatory changes such as the Corporate Sustainability Reporting Directive. Drawing...
Journal Articles
FinTech and economic, environmental, and social sustainability: Uncovering financial innovation’s sustainable potential
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2025) 24 (5): 732–766.
Published: 23 September 2025
... hypothesis: H2. FinTech exerts a positive impact on social sustainability Fintech Sustainable development Panel data analysis OECD Sustainability reporting The growth of FinTech has prompted a debate regarding its impact on the environment (Tao et al., 2022). On one...
