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Keywords: Environmental sustainability
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Journal Articles
The use of technology by organisations to enhance social and environmental sustainability: framing and research agenda
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2026) 17 (1): 1–22.
Published: 10 October 2025
...Charl de Villiers; Ruth Dimes; Elisabetta Magnaghi; Eleonora Veglianti Purpose This study aims to explore the current state of research into the use of technology by organisations to enhance social and environmental sustainability and develops a research agenda. Design/methodology/approach...
Journal Articles
Carbon taxation as a catalyst for sustainable development: insights from five decades of global research
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2026) 17 (2): 456–483.
Published: 15 August 2025
... to advance policy development, assess economic implications and promote environmental sustainability. Design/methodology/approach This study uses a rigorous bibliometric approach using the Scopus database to analyze 1,364 publications on carbon taxation from 1972–2023. Through network and keyword co...
Journal Articles
The effect of environmental taxes on sustainable energy transition prospects
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2026) 17 (2): 423–455.
Published: 13 August 2025
... important implications on the extent to which countries rely on cleaner energy sources to meet their energy demands. Originality/value This study offers valuable insights into the role of environmental taxes in promoting environmental sustainability, particularly through the lens of sustainable energy...
Journal Articles
Framing the future: an analysis of the early aviation agenda of the von der Leyen Commission (2019–2024)
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 674–698.
Published: 19 June 2025
... of making the system sustainable – smart – resilient, the positioning of environmental sustainability within the agenda, and how it relates to the overall growth prospects for air transport. Findings The findings indicate that the Commission frames progress in climate policy as the primary perspective...
Journal Articles
An analysis of the influence of CEO duality on carbon emissions: Do board characteristics matter?
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Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1487–1533.
Published: 19 March 2025
... recognized significance of corporate governance in enhancing environmental sustainability practices, there is a scarcity of research on the influence of corporate governance on the relationship between CEO duality and carbon emissions. To address these gaps, it is imperative to conduct more comprehensive...
Journal Articles
Strategies for environmental sustainability: analyzing the green and digital transitions
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Sustainability Accounting, Management and Policy Journal (2026) 17 (1): 117–150.
Published: 30 December 2024
... the internal and external factors for achieving environmental sustainability. Design/methodology/approach Following a comprehensive review of the literature, 27 factors have been identified and analyzed using the strengths, weakness, opportunities and threat matrix (SWOT). Threats, opportunities, weakness...
Journal Articles
Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities
Open Access
Sustainability Accounting, Management and Policy Journal (2025) 16 (4): 984–1015.
Published: 29 August 2024
...Ana Sofia Silva Santos; Maria R.A. Moreira; Paulo S.A. Sousa Purpose This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate...
Journal Articles
Exploring environmental sustainability and green management practices: evidence from logistics service providers
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Sustainability Accounting, Management and Policy Journal (2023) 14 (3): 461–489.
Published: 13 June 2023
... Environmental management Green management Environmental sustainability Logistics service providers Low-carbon operation Logistics service providers (LSPs) play important roles in connecting and interacting with other global stakeholders to enhance supply chain sustainability initiatives (Karia...
Journal Articles
Creating environmental sustainability: determining factors of water resources information disclosure among Chinese enterprises
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Sustainability Accounting, Management and Policy Journal (2022) 13 (2): 438–458.
Published: 16 August 2021
... is first applied to analyze the environmental sustainability reports of the sample enterprises from 2010 to 2017. Afterward, logistic regression analysis is used to analyze the coded data and examine the proposed hypotheses. Findings The empirical evidence shows that having the state as the largest...
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
... of the role of technological infrastructure in tackling climate change, the role of governance mechanisms to actively pursue environmental sustainability is often understated. Therefore, the purpose of this paper is to analyse governmentality mechanisms developed by a small town in Europe to render energy...
