... in Sustainability Accounting, Management and Policy Journal ( SAMPJ ) as a case study, for decision-making by policymakers. It makes recommendations to increase the policy relevance of research information. Design/methodology/approach Adopting a systematic literature review methodology, the study analyses...

... the different materiality conceptions (EFRAG and IFRS Foundation, 2024). Materiality Sustainability reporting Essentially contested concept Systematic literature review The historical origins of materiality, a key principle of corporate reporting, are found in financial reporting and auditing...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Finance Systematic literature review Financial market Bibliometric analysis PRISMA Carbon emission Topic modelling Carbon performance Achieving the 2030 agenda of Sustainable Development and the Paris...

... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Women directors Gender diversity Systematic literature review Female participation in the upper echelons of firms has garnered a significant...

... responsibility (CTR) and discussing further developments in research and action. Design/methodology/approach The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books. Findings...