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A multi-disciplinary journal created to contribute to the achievement of sustainable development.
Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (4): 1013–1019.
Published: 01 June 2026
Journal Articles
Investigating the heterogeneity of ESG investors: evidence from emerging economies
Available to PurchaseBiju Ajithakumari Vijayappan Nair, Ambili Jayachandran, Aghila Sasidharan, Dany Thomas, Vineetha Mathew
Sustainability Accounting, Management and Policy Journal 1–50.
Published: 21 May 2026
Images
Research framework A flowchart shows survey design, behavioural indices ...
Available to Purchase
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
Heterogeneities of demographic variables on ESG behavioural indices A ...
Available to Purchase
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
Heterogeneities of demographic variables on individual ESG preference ind...
Available to Purchase
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
Heterogeneity analysis for the divergences among ESG behavioural indices ...
Available to Purchase
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
Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 645–650.
Published: 19 May 2026
Journal Articles
The impact of public environmental supervision on corporate greenwashing: empirical evidence from China’s 12369 environmental reporting platform
Available to Purchase
Sustainability Accounting, Management and Policy Journal 1–29.
Published: 07 May 2026
Images
Theoretical framework diagram A flowchart illustrating the mediation and...
Available to Purchase
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
Empirical analysis framework diagram A flowchart illustrating the empiri...
Available to Purchase
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
Board gender diversity: the hidden impact of female directors on environmental decoupling
Open Access
Sustainability Accounting, Management and Policy Journal (2026) 17 (7): 81–114.
Published: 04 May 2026
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 1. Conceptual framework A conceptual model linking board gender diversity to environmental decoupling with moderating roles of industry sensitivity and ESG controversies. The diagram shows board gender diversity connected to environmental decoupling through H 1, with two moderating fact... More about this image found in Conceptual framework A conceptual model linking board gender diversity t...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 2. Marginal effect plots for the interaction between board gender diversity and the California quota law A line chart showing the environmental gap by California law status for two groups with opposite trends across conditions. The graph shows the environmental gap on the y-axis and Cal... More about this image found in Marginal effect plots for the interaction between board gender diversity an...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 3. Pre-trend analysis of the California quota law A line chart showing California quota law effect over time with peak around year 3 followed by gradual decline. The graph shows years on the x-axis from negative 3 to about 7 and the California quota law effect on the y-axis, with a line... More about this image found in Pre-trend analysis of the California quota law A line chart showing Cali...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 4. Marginal effect plots for the interaction between board gender diversity and environmental industry and its effect on the overall environmental gap A line chart showing the environmental gap against the proportion of women with opposite trends for sensitive and non-sensitive industrie... More about this image found in Marginal effect plots for the interaction between board gender diversity an...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 5. Marginal effect plots for the interaction between board gender diversity and environmental industry and its effect on GREENWASH A line chart showing greenwashing rising sharply with the proportion of women in sensitive industries, while remaining flat in non-sensitive industries. The... More about this image found in Marginal effect plots for the interaction between board gender diversity an...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 6. Marginal effect plots for the interaction between board gender diversity and environmental industry and its effect on BROWNWASH A line chart showing brownwashing decreasing with the proportion of women in sensitive industries. The graph shows the environmental gap on the y-axis and t... More about this image found in Marginal effect plots for the interaction between board gender diversity an...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 7. Marginal effect plots for the interaction between board gender diversity and ESG controversies and its effect on GREENWASH A line chart showing that the proportion of women has a greater positive effect on greenwashing when ESG controversies reamin low. The graph shows the environm... More about this image found in Marginal effect plots for the interaction between board gender diversity an...
Images
in Board gender diversity: the hidden impact of female directors on environmental decoupling
> Sustainability Accounting, Management and Policy Journal
Published: 04 May 2026
Figure 8. Marginal effect plots for the triple interaction between Prop_wom, Env_industry and ESG controv and its effect on GREENWASH A line chart showing the effect of female directors on greenwashing is stronger in environmental sensitive industries and for low levels of ESG controversies. ... More about this image found in Marginal effect plots for the triple interaction between Prop_wom, Env_indu...














