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Keywords: India
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Journal Articles
The framing of sustainability by different stakeholder groups in India: Perspectives, consequences and implications
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Sustainability Accounting, Management and Policy Journal (2026) 17 (2): 333–363.
Published: 05 August 2025
... with social and environmental externalities. Therefore, our research aims to shed new light on how different stakeholders in India frame sustainability, paying attention to the congruence of diagnostic, prognostic and motivational framing tasks. Design/methodology/approach We applied a two-phase...
Journal Articles
GVCs and embedded carbon emission dynamics: implications of CBAM for EU downstream sectors
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Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 729–763.
Published: 05 August 2025
...). Findings Increased participation of developing countries in GVCs has raised emissions embedded in their exports, while developed countries have experienced increased net imports of embedded emissions. Within the EU, the share of imported emissions has grown, notably from China and India. In CBAM-covered...
Journal Articles
Are oil price shocks driving India’s sustainable sector? A closer look at crisis-induced dynamics
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Sustainability Accounting, Management and Policy Journal (2025) 16 (6): 1779–1806.
Published: 24 June 2025
...Neenu Chalissery; T Mohamed Nishad; P. Milinth Purpose In the quest for a sustainable future, comprehending the interaction between conventional energy sources such as crude oil and the expanding realm of sustainable investments is essential, especially in emerging economies like India, where...
Journal Articles
Impact of corporate climate change disclosure on firm performance: empirical evidence from an emerging economy
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Sustainability Accounting, Management and Policy Journal (2025) 16 (2): 389–414.
Published: 28 November 2024
... CEO duality COVID-19 India Heavy reliance on fossil fuels, deforestation arising from agricultural and industrial expansion, overuse of limited natural resources, etc., have led to the emergence of global warming and climate change issues all around the world (Lotfalipour et al...
Journal Articles
Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy
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Sustainability Accounting, Management and Policy Journal (2024) 15 (3): 731–751.
Published: 15 February 2024
...Ketki Kaushik; Shruti Shastri Purpose This study aims to assess the nexus among oil price (OP), renewable energy consumption (REC) and trade balance (TB) for India using annual time series data for the time period 1985–2019. In particular, the authors examine whether REC improves India's TB...
Journal Articles
Between a rock and a hard place: The dynamics of stakeholder interactions influencing corporate sustainability practices
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Sustainability Accounting, Management and Policy Journal (2016) 7 (3): 350–375.
Published: 05 September 2016
... in learnings for project developers as well as policy makers. This paper aims to track corporate-civil society organizations-state interactions and learnings in case of a port development project in an eco-sensitive and socially challenging region of India. Design/methodology/approach The authors try...
Journal Articles
Firm ownership and board characteristics: Do they matter for corporate social responsibility disclosure of Indian companies?
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Sustainability Accounting, Management and Policy Journal (2015) 6 (2): 138–165.
Published: 05 May 2015
... carefully scrutinize firm CSR activities that firms are “not” reporting on. Originality/value – Empirical evidence on the link between corporate governance and CSR disclosure from a developing nation context is limited. This paper provides much needed evidence in this area from India – one...
