Earlycite

Research Article July 22 2026
Sustainability disclosure regulations in the EU: an enabling factor for impact investors?
Brigitte Bernard-Rau; Johannes Maximilian Freiling
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-06-2025-0830
View articletitled, Sustainability disclosure regulations in the EU: an enabling factor for impact investors?
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Research Article July 20 2026
Vietnam’s digital financial inclusion and its impact on provincial and regional poverty reduction
Anh Thi Xuan Tran; Tuan Minh Le
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-05-2024-0530
View articletitled, Vietnam’s digital financial inclusion and its impact on provincial and regional poverty reduction
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Expression of Concern July 7 2026
Expression of concern: Extreme weather events in New Zealand: financial market-related impacts
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-07-2026-1297
View articletitled, Expression of concern: Extreme weather events in New Zealand: financial market-related impacts
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Research Article June 9 2026
Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China
Ruibing Ji; Shengling Zhang; Wei Dou; Yu Hao
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-07-2025-0992
View articletitled, Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China
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Research Article May 21 2026
Investigating the heterogeneity of ESG investors: evidence from emerging economies
Biju Ajithakumari Vijayappan Nair; Ambili Jayachandran; Aghila Sasidharan; Dany Thomas; Vineetha Mathew
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-03-2025-0390
View articletitled, Investigating the heterogeneity of ESG investors: evidence from emerging economies
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Research Article May 7 2026
The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
Tao Wang; Yucong Yan; Chen Chen; Ximeng Jia
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-12-2024-1421
View articletitled, The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
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Research Article April 21 2026
Top management team composition and SDG disclosure in Asian multinational enterprises: the moderating roles of home-country competitiveness and national SDG performance
Saif Ur Rehman; Hazrat Hassan
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-07-2025-1109
View articletitled, Top management team composition and SDG disclosure in Asian multinational enterprises: the moderating roles of home-country competitiveness and national SDG performance
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Research Article April 20 2026
Tracking governance and SDG progress in Africa: falling behind or leading the way?
Prince Gyimah; Kingsley Opoku Appiah; Kwadjo Appiagyei
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-10-2024-1186
View articletitled, Tracking governance and SDG progress in Africa: falling behind or leading the way?
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Research Article April 20 2026
Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive
Johannes Laub; Marcel Steller
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-05-2025-0652
View articletitled, Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive
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Conceptual Paper April 3 2026
Broadening the scope of risk sharing through a European backstop for natural catastrophes
Martin Hahn; Bernhard Mayr
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-01-2025-0101
View articletitled, Broadening the scope of risk sharing through a European backstop for natural catastrophes
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Research Article April 3 2026
Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure
Madhavan Vishnu Nampoothiri; Mohit Kumar
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-05-2025-0645
View articletitled, Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure
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Research Article March 27 2026
Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?
Pilar Tirado-Valencia; Marta De Vicente-Lama; Mar Ortiz-Gómez
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-03-2025-0363
View articletitled, Decoupling between aspirational talk and action in biodiversity reporting. A substantive or symbolic response to institutional pressures?
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Research Article March 6 2026
Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities
Charles H. Cho; Dorota Dobija; Joanna Krasodomska; Chaoyuan She; Ewelina Zarzycka
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-12-2024-1334
View articletitled, Materiality assessment and interconnectedness of sustainable development goals: uncovering misalignments between corporate and stakeholder priorities
Supplementary data
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Research Article March 5 2026
Accountability for the green transition: the (non)role of transition plans
Thomas Riise Johansen; Mia Kaspersen
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-07-2024-0711
View articletitled, Accountability for the green transition: the (non)role of transition plans
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Research Article February 25 2026
A decade of financial education in Spain: bridging the gap between real and self-perceived financial literacy
Patricia Bachiller; Emilio Martín Vallespín
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-06-2024-0598
View articletitled, A decade of financial education in Spain: bridging the gap between real and self-perceived financial literacy
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Research Article January 26 2026
When life gives you lemons: green credit policy and corporate environmental responsibility of heavily polluting firms
Fei Guo; Bin Li; Chenchen Shi; Ruiqing Cao; Xiaomeng Gong
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-12-2024-1322
View articletitled, When life gives you lemons: green credit policy and corporate environmental responsibility of heavily polluting firms
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Research Article January 22 2026
Perspectives on nonhuman animals in corporate reporting: findings from the Nordic region
Eija Vinnari; Pasi Pohjolainen; Markus Vinnari
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-02-2025-0259
View articletitled, Perspectives on nonhuman animals in corporate reporting: findings from the Nordic region
Supplementary data
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Research Article January 2 2026
Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?
Olaizola-Alberdi Jon; Bollain Julen; Imaz Alias Oier
Sustainability Accounting, Management and Policy Journal (2026) https://doi.org/10.1108/SAMPJ-05-2025-0635
View articletitled, Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?
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Research Article December 19 2025
Can environmental protection tax law restrain ESG rating divergence?
Panpan Feng; Ziyue Jia; Seongil Jeon
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-01-2025-0005
View articletitled, Can environmental protection tax law restrain ESG rating divergence?
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Research Article December 17 2025
How organizational rationale drives sustainable performance: the roles of green culture and environmental regulations
Zahid Sarwar; Zhi-Hong Song; Syed Tauseef Ali; Muhammad Asif Khan; Farman Ali
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-06-2024-0539
View articletitled, How organizational rationale drives sustainable performance: the roles of green culture and environmental regulations
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Research Article December 12 2025
Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback
Xiaonan Tuo; Jianzu Wu
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-08-2024-0866
View articletitled, Shielding or propelling? Political connections and corporate environmental sustainability: the moderating role of social performance feedback
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Research Article December 3 2025
Making different sense of corporate sustainability reporting directive: emotion, identity and divergent professional pathways
Maria Cristina Zaccone
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-05-2025-0653
View articletitled, Making different sense of corporate sustainability reporting directive: emotion, identity and divergent professional pathways
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Conceptual Paper December 3 2025
An ethical systemic stakeholder management approach with reference to marginalized poverty
Stefania Vignini; Gianfranco Rusconi
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-05-2024-0513
View articletitled, An ethical systemic stakeholder management approach with reference to marginalized poverty
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Erratum December 1 2025
Erratum notice: Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-08-2025-1223
View articletitled, Erratum notice: Integrating societal issues into the asset allocation and selection strategies of ethical funds: the case of socially responsible funds and Islamic funds
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Literature Review December 1 2025
Management capabilities in poverty alleviation: a bibliometric review of practices in religious organizations
Paolo Ricci; Irene Ricciardi; Martina Percuoco; Mario Tani
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-06-2024-0603
View articletitled, Management capabilities in poverty alleviation: a bibliometric review of practices in religious organizations
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Research Article November 26 2025
Spirituality in action: change management in the Church of Naples
Anna Prisco; Pietro Pavone; Mauro Sciarelli
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-06-2024-0608
View articletitled, Spirituality in action: change management in the Church of Naples
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Research Article September 26 2025
The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities
Andrea Girardi; Caterina Pesci; Michele Andreaus
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-05-2024-0536
View articletitled, The governance of commons in the Alps: the role of Alpine Common Properties in alleviating new forms of poverty in mountain communities
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Research Article August 5 2025
Navigating sustainability management: business models for poverty alleviation in hospitality firms
Maria Cristina Longo; Eleonora Cardillo
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-05-2024-0527
View articletitled, Navigating sustainability management: business models for poverty alleviation in hospitality firms
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Research Article March 11 2025
The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis
Jose Domingo Garcia-Merino; Sara Urionabarrenetxea; Leire San-Jose
Sustainability Accounting, Management and Policy Journal (2025) https://doi.org/10.1108/SAMPJ-05-2024-0461
View articletitled, The economic and social dilemma of zombie companies worldwide: institutional context and poverty impact analysis
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