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Keywords: Climate change
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Journal Articles
Broadening the scope of risk sharing through a European backstop for natural catastrophes
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Sustainability Accounting, Management and Policy Journal 1–21.
Published: 03 April 2026
... 12 2025 24 02 2026 28 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Diversification Risk management Climate change Risk sharing Extreme events Insurance protection gap As climate change-related natural...
Journal Articles
Do climate risks contribute to financial system stress? The case of ASEAN-5 countries
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Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1589–1624.
Published: 21 April 2025
...Anas Izzuddin; Yunieta Anny Nainggolan Purpose This study aims to investigate the impact of climate change on financial system stress in ASEAN-5 countries: Indonesia, Malaysia, the Philippines, Singapore and Thailand. Design/methodology/approach The authors construct a Financial Stress Index...
Journal Articles
Extreme weather events in New Zealand: Financial market-related impacts
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Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1448–1486.
Published: 25 March 2025
... (thunderstorms) and conducts an event study of the share market impacts of those events. Findings This paper documents relatively stable distributions of EWEs in New Zealand over the past several decades. NZ EWEs bear only limited resemblance to conventional measures of climate change. NZX50 share prices...
Journal Articles
Sustainable infrastructure development in sub-nations of Nigeria: what alternative financing options are open amidst constrained budget?
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Sustainability Accounting, Management and Policy Journal (2024) 15 (6): 1378–1407.
Published: 25 June 2024
..., which would have a beneficial effect on society by mitigating the effects of climate change. Originality/value The recommendations of this study can contribute to the development of innovative financial models for sub-national infrastructure development, thereby reducing reliance on revenue...
Journal Articles
Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia
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Sustainability Accounting, Management and Policy Journal (2024) 15 (1): 232–261.
Published: 06 October 2023
... industries, to adapt to climate change risk at the production, business and stock market levels significantly impact investors’ behaviour and investment decisions. Moreover, stock market investors’ climate change knowledge shows a significant moderating effect on corporate climate change adaptation...
Journal Articles
Shareholder-initiated environmental and energy resolutions: too little too late?
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Sustainability Accounting, Management and Policy Journal (2023) 14 (5): 1022–1051.
Published: 12 January 2023
...Suzette Viviers; Lee-Ann Steenkamp Purpose Given the urgency to address the climate change crisis, the purpose of this study was to investigate the impact of 12 macro-level antecedents on energy and environmental (E&E) shareholder activism in 12 developed countries. Focus was placed...
Journal Articles
Impact of stakeholder pressure on the adoption of carbon management strategies: Evidence from Australia
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Sustainability Accounting, Management and Policy Journal (2020) 11 (7): 1189–1212.
Published: 10 February 2020
... that by influencing the voluntary disclosure of carbon emissions, the government continues to be effective in encouraging firms to take action on climate change despite the abolition of the carbon tax in Australia. Social implications This study highlights that, apart from a heavy-handed approach, regulators can...
Journal Articles
Clean development mechanism and carbon emissions in Nigeria
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Sustainability Accounting, Management and Policy Journal (2020) 11 (3): 523–551.
Published: 07 November 2019
... mechanism towards ending gas flaring in its oil and gas industry. The Kyoto Protocol is the structural basis upon which worldwide efforts to address global climate change are founded (Grubb et al., 1997). It is therefore an international agreement linked to the UNFCCC which commits its parties...
Journal Articles
Governing the “good citizen” and shaping the “model city” to tackle climate change: Materiality, economic discourse and exemplarity
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Sustainability Accounting, Management and Policy Journal (2019) 10 (4): 710–744.
Published: 25 July 2019
...Roger Berquier; Delphine Gibassier Purpose Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge...
Journal Articles
Systematic review of smart cities and climate change adaptation
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Sustainability Accounting, Management and Policy Journal (2019) 10 (4): 745–772.
Published: 24 June 2019
...Jo-Ting Huang-Lachmann Purpose Understanding policy consequences for cities is very important in an urban setting, especially in this era of developing solutions for grand challenges. Climate change adaptation and smart cities are emerging topics in the climate change and sustainability domain...
Journal Articles
The emergence of carbon accounting: How instruments and dispositifs interact in new practice creation
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Sustainability Accounting, Management and Policy Journal (2020) 11 (3): 505–522.
Published: 20 June 2019
... empirical contribution lies in the emphasis placed on the specific role of public authorities in tackling climate change within the sphere of carbon accounting methodologies largely dominated by private organisations. Originality/value The theoretical contribution of this work consists in showing...
Journal Articles
Economic effects of climate change on the Mediterranean’s irrigated agriculture
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Sustainability Accounting, Management and Policy Journal (2018) 9 (2): 118–138.
Published: 21 March 2018
...Rui Manuel de Sousa Fragoso; Carlos José de Almeida Noéme Purpose This paper aims to assess the economic effects of climate change on the Mediterranean’s irrigated agriculture and how the adoption of alternative crop varieties adapted to the expected length of the growing season can...
Journal Articles
Voluntary corporate social responsibility disclosure and religion
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Sustainability Accounting, Management and Policy Journal (2018) 9 (1): 63–94.
Published: 24 January 2018
... practices and firm value, especially voluntary disclosure on climate change and environmental and social responsibility. Design/methodology/approach Poisson regression models test for a significant relation between firms’ voluntary CSR disclosure intensity and the local religious norms of firms...
Journal Articles
Sustainable plant oil production for aviation fuels: Assessment challenges and consequences for new feedstock concepts
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Sustainability Accounting, Management and Policy Journal (2012) 3 (2): 186–217.
Published: 16 November 2012
...; and oil‐bearing trees or woody plants grown on degraded grasslands and pastures as silvopastoral management systems in tropical and subtropical climates. Countless industry studies show that concerns about climate change and the necessity to reduce greenhouse gas (GHG) emissions are the major...
Journal Articles
How biofuels could take off
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Sustainability Accounting, Management and Policy Journal (2012) 3 (2): 235–243.
Published: 16 November 2012
... of the oil market adds to industry vulnerability. In 2005 oil costs made up 14.2 percent of Lufthansa's total operating expenses (Lufthansa Group, 2005). By 2011 this percentage had risen to 21.8 percent (Lufthansa Group, 2011). Aviation industry Accountability Biofuels Biojet fuels Climate change...
Journal Articles
The Garnaut Review: What do emissions‐intensive trade‐exposed industries really think about emerging climate change policies?
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Sustainability Accounting, Management and Policy Journal (2012) 3 (1): 33–49.
Published: 11 May 2012
...Sumit Lodhia; Nigel Martin Purpose Following the Australian Government's Garnaut Climate Change Review (CCR), the implementation of a joint business and climate change agenda is weighing heavily on the minds of those executives whose firms fit within the Emissions‐Intensive Trade‐Exposed Industry...
Journal Articles
Standardized reporting of climate change information in Australia
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Sustainability Accounting, Management and Policy Journal (2011) 2 (2): 294–321.
Published: 08 November 2011
... disclosure record are assessed. Relevant theories of voluntary disclosure are used to explain the findings. Findings The results of this analysis indicate an inadequate amount of disclosure in this company's reports about some aspects of climate change impacts and their management. Further...
Journal Articles
The development of leaders able to respond to climate change and sustainability challenges: The role of business schools
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Sustainability Accounting, Management and Policy Journal (2011) 2 (1): 165–171.
Published: 30 August 2011
...Carol A. Adams; Marielle G. Heijltjes; Gavin Jack; Tim Marjoribanks; Michael Powell Purpose This paper seeks to discuss the role of business academics and business schools in the development of leaders able to respond to climate change and sustainability challenges. Design/methodology/approach...
Journal Articles
Improving Australian greenhouse gas reporting and financial analysis of carbon risk associated with investments
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Sustainability Accounting, Management and Policy Journal (2011) 2 (1): 147–157.
Published: 30 August 2011
...Tim Nelson; Elizabeth Wood; James Hunt; Cathlin Thurbon Purpose Climate change policies such as carbon taxes and emissions trading schemes are being developed and implemented in ways which fundamentally transform the profitability of industries and businesses. While mandatory reporting...
Journal Articles
Report review
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Sustainability Accounting, Management and Policy Journal (2010) 1 (1): 113–116.
Published: 03 July 2010
... of the sample of trustees, the findings relating particularly to the second report are therefore hardly surprising and potentially limiting in terms of what they reveal about the changing attitudes of the overall pension fund trustee community towards climate change. Overall, the research does provide...
