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Journal
A multi-disciplinary journal created to contribute to the achievement of sustainable development.
Journal Articles
Sustainability Accounting, Management and Policy Journal 1–27.
Published: 22 July 2026
Images
in Sustainability disclosure regulations in the EU: an enabling factor for impact investors?
> Sustainability Accounting, Management and Policy Journal
Published: 22 July 2026
Figure 1. Data structure Source: Authors’ own work A thematic flow diagram organises first order codes into second order themes and aggregate dimensions. The flow begins with First Order Codes, progresses to Second Order Themes, and then leads to Aggregate Dimensions. First, S F D R should ... More about this image found in Data structure Source: Authors’ own work A thematic flow diagram orga...
Journal Articles
Sustainability Accounting, Management and Policy Journal 1–25.
Published: 20 July 2026
Images
in Vietnam’s digital financial inclusion and its impact on provincial and regional poverty reduction
> Sustainability Accounting, Management and Policy Journal
Published: 20 July 2026
Figure 1. Poverty reduction mechanism of digital inclusive finance Source: Tang (2023) A flowchart illustrates the direct and indirect impact of digital inclusive finance on financial access, digitalisation, economic growth, and income distribution. The flow starts with Digital Inclusive F... More about this image found in Poverty reduction mechanism of digital inclusive finance Source: Tang (2...
Journal Articles
Sustainability Accounting, Management and Policy Journal 1.
Published: 07 July 2026
Calls For Submissions
Calls For Submissions
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in Greenwashing or brownwashing? The impact of fintech on corporate strategic ESG behaviour – evidence from listed companies in China
> Sustainability Accounting, Management and Policy Journal
Published: 09 June 2026
Figure 1. Mechanism diagram Source: Authors’ own work Conceptual framework showing direct and indirect effects of fintech on corporate strategic E S G behavior through governance, funding, and accountability mechanisms. The conceptual framework illustrates how fintech influences corporate s... More about this image found in Mechanism diagram Source: Authors’ own work Conceptual framework show...
Journal Articles
Sustainability Accounting, Management and Policy Journal 1–31.
Published: 09 June 2026
Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (4): 1013–1019.
Published: 01 June 2026
Images
in Investigating the heterogeneity of ESG investors: evidence from emerging economies
> Sustainability Accounting, Management and Policy Journal
Published: 21 May 2026
Figure 1. Research framework A flowchart shows survey design, behavioural indices development, and heterogeneity analysis for E S G investor behaviour. The flowchart shows demographic variables including age, gender, income, employment, education, and investor experience connecting towards sub... More about this image found in Research framework A flowchart shows survey design, behavioural indices ...
Images
in Investigating the heterogeneity of ESG investors: evidence from emerging economies
> Sustainability Accounting, Management and Policy Journal
Published: 21 May 2026
Figure 2. Heterogeneities of demographic variables on ESG behavioural indices A flowchart shows subgroup divergences between demographic variables and E S G preferences. The flowchart shows demographic variables including age, gender, income, employment, education, and investor experience co... More about this image found in Heterogeneities of demographic variables on ESG behavioural indices A ...
Images
in Investigating the heterogeneity of ESG investors: evidence from emerging economies
> Sustainability Accounting, Management and Policy Journal
Published: 21 May 2026
Figure 3. Heterogeneities of demographic variables on individual ESG preference indices A flowchart shows subgroup divergences linking demographic variables with E S G preferences. The flowchart shows demographic variables including age, gender, income, employment, education, and investor ex... More about this image found in Heterogeneities of demographic variables on individual ESG preference ind...
Images
in Investigating the heterogeneity of ESG investors: evidence from emerging economies
> Sustainability Accounting, Management and Policy Journal
Published: 21 May 2026
Figure 4. Heterogeneity analysis for the divergences among ESG behavioural indices A flowchart shows inter indices divergence among E S G behavioural indices through heterogeneity analysis. The flowchart shows E S G behavioural indices including preference, intention, sentiments, subjective ... More about this image found in Heterogeneity analysis for the divergences among ESG behavioural indices ...
Journal Articles
Biju Ajithakumari Vijayappan Nair, Ambili Jayachandran, Aghila Sasidharan, Dany Thomas, Vineetha Mathew
Sustainability Accounting, Management and Policy Journal 1–50.
Published: 21 May 2026
Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 645–650.
Published: 19 May 2026
Images
in The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
> Sustainability Accounting, Management and Policy Journal
Published: 07 May 2026
Figure 1. Theoretical framework diagram A flowchart illustrating the mediation and moderating effects in corporate greenwashing behavior. The flowchart outlines the relationships between public environmental supervision, government regulation, and corporate greenwashing behavior. The flowchart... More about this image found in Theoretical framework diagram A flowchart illustrating the mediation and...
Images
in The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
> Sustainability Accounting, Management and Policy Journal
Published: 07 May 2026
Figure 2. Empirical analysis framework diagram A flowchart illustrating the empirical analysis framework for public participation and corporate greenwashing. The flowchart presents the empirical analysis framework for studying the relationship between public participation in environmental supe... More about this image found in Empirical analysis framework diagram A flowchart illustrating the empiri...
Journal Articles
Sustainability Accounting, Management and Policy Journal 1–29.
Published: 07 May 2026









