... maybe seen at Link to the terms of the CC BY 4.0 licence. Corporate emissions disclosure Greenhouse gas reporting Corporate carbon footprint Greenhouse gas protocol Scope 1 and 2 emissions Scope 3 emissions Value chain emissions Carbon accounting Sustainability disclosure Uncertainty...

... policies that address critical sustainability challenges, thereby contributing to the broader societal goal of sustainable development. Originality/value The paper addresses the need for understanding the role of academic research in shaping sustainability disclosure-related policies. This paper...

... 28 09 2023 15 11 2023 18 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only In response to stakeholders’ concerns about ESG commitment, sustainability disclosures were designed to mitigate information asymmetry between companies...

... may be seen at http://creativecommons.org/licences/by/4.0/legalcode CSR disclosure Sustainability disclosure ESG disclosure Directive 2014/95/EU Non-financial disclosure Growing and broadened interest in sustainability reporting has helped generate the diffusion of a wide range...

...Dennis M. Patten; Hyemi Shin Purpose The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach The authors review the 31...