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Keywords: Emerging markets
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (1): 184–215.
Published: 12 January 2023
... at: liuyupei1994@163.com Figure 1. Theoretical framework of ESG decoupling 02 10 2021 14 02 2022 08 07 2022 05 11 2022 12 12 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Emerging markets Natural language...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (5): 1229–1250.
Published: 01 June 2022
...Hüseyin Temiz Purpose This study aims to investigate the effects of environmental performance (EP) of firms and its pillars on both cost of debt and equity (COF) in emerging market context. Design/methodology/approach This study uses 4,152 firm-year observations covering the years 2015–2019...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 929–952.
Published: 25 January 2022
... equal frequently held board meetings significantly reduce sustainability issues (ESG controversies). Practical implications The authors’ findings provide implications to support regulators and emerging market companies on how to improve sustainability performance through the design and use...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (4): 733–766.
Published: 10 June 2020
... markets such as Iran and can help policymakers and regulators develop better guidelines for promoting and improving CG practices. This contribution to the literature on CG in Iran could be useful for MENA countries as well as other emerging markets. Thus, providing empirical evidence, that is consistent...

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