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Keywords: Innovation
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Journal Articles
An integrated literature review on the adoption and diffusion of multicapital accounting innovations
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2024)
Published: 25 November 2024
...Simon Alcouffe; Marie Boitier; Richard Jabot Purpose This study aims to provide an integrated review of the literature on the diffusion, adoption and implementation of multicapital accounting (MCA) innovations. Design/methodology/approach The paper analyzes a sample of 68 articles collected...
Journal Articles
Balancing people, planet and profit: export strategies for sustainable value creation
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Sustainability Accounting, Management and Policy Journal (2024) 15 (4): 961–986.
Published: 22 July 2024
... in an international context. These consist of varying levels of standardised and tailored offers, management experience and competitive intensity. Practical implications The identification of seven different configurations helps managers decide whether and how to innovate when pursuing sustainable value creation...
Journal Articles
Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions
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Sustainability Accounting, Management and Policy Journal (2024) 15 (4): 833–860.
Published: 24 April 2024
... 02 11 2023 23 12 2023 27 12 2023 28 12 2023 30 12 2023 30 12 2023 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Ecosystem services Sustainable development Decision-making Governance Marine NextOcean Innovation...
Journal Articles
The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions
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Sustainability Accounting, Management and Policy Journal (2023) 14 (2): 289–312.
Published: 27 January 2023
...Gloria Oforiwaa Botchway; Oliver James Bradley Purpose This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held...
Journal Articles
From sustainability constraints to innovation: Enhancing innovation by simultaneously attending to sustainability and commercial imperatives
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Sustainability Accounting, Management and Policy Journal (2020) 11 (4): 695–715.
Published: 05 February 2020
...Goran Calic; Anton Shevchenko; Maryam Ghasemaghaei; Nick Bontis; Zeynep Ozmen Tokcan Purpose The purpose of this paper is to connect the literatures on sustainability, innovation and paradox to suggest that sustainability constraints – simultaneously addressing commercial and sustainability goals...
Journal Articles
Ac-counting for carbon emissions: simulating absence through experimental sites of material politics
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Sustainability Accounting, Management and Policy Journal (2020) 11 (3): 613–640.
Published: 28 October 2019
... of innovation technologies. Design/methodology/approach The empirical analysis concerns a simulated calculative device developed by Autostrade, a motorway management firm, in its work to translate questions about capacity utilisation, through the fluidity of traffic, into reductions in CO2...
Journal Articles
Orientation towards social responsibility of North-West African firms
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Sustainability Accounting, Management and Policy Journal (2019) 10 (2): 365–394.
Published: 30 May 2019
... special emphasis is laid on the economic and social issues, mainly when they are related to human resources. The study also revealed the important role of innovation as mediator between CSRO and firm performance. Practical implications The study points out the role of managers in promoting a culture...
Journal Articles
Exploring the relationship between CSR and innovation
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Sustainability Accounting, Management and Policy Journal (2016) 7 (2): 295–318.
Published: 03 May 2016
...Piotr Ratajczak; Dawid Szutowski Purpose The paper aims at summarizing the state of knowledge on the relationship between a company’s corporate social responsibility (CSR) and its innovation performance. Design/methodology/approach The research relied on a systematic literature review...
Journal Articles
Innovation and its potential in the context of the ecological component of sustainable development
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Sustainability Accounting, Management and Policy Journal (2011) 2 (2): 248–262.
Published: 08 November 2011
...Malcolm McIntosh; Vesselin Popovski; Masaru Yarime; Victoria A. Bakhtina Purpose This paper seeks to discuss technology transfer – and its role in climate change mitigation – within the United Nations framework of sustainable development. Innovation is broadly considered as a tool to bring about...
