Sustainability Accounting Management and Policy Journal
Scope & Guideline
Exploring the Intersection of Sustainability and Financial Responsibility
Introduction
Aims and Scopes
- Sustainability Accounting and Reporting:
Focuses on the methodologies and frameworks for sustainability accounting and reporting, emphasizing transparency, accountability, and the integration of ESG (Environmental, Social, Governance) metrics into financial reporting. - Corporate Governance and Social Responsibility:
Explores the intersection of corporate governance and social responsibility, analyzing how governance structures influence sustainability practices and stakeholder engagement. - Sustainable Finance and Investment:
Investigates the role of finance in promoting sustainability, including the development of sustainable investment strategies, green finance, and the impact of financial markets on environmental outcomes. - Policy Analysis and Institutional Frameworks:
Examines the impact of public policies and institutional frameworks on sustainability practices, focusing on regulatory compliance and the role of government in facilitating sustainable development. - Innovation and Technology in Sustainability:
Analyzes how technological advancements and innovative practices can drive sustainability, particularly in areas like digital finance, green technology, and sustainable supply chains. - Sector-Specific Sustainability Practices:
Studies sustainability practices across various sectors, including agriculture, energy, manufacturing, and service industries, to identify unique challenges and best practices.
Trending and Emerging
- Circular Economy and Resource Efficiency:
There is a notable increase in research related to the circular economy, focusing on resource efficiency, waste management, and sustainable product life cycles, which align with global sustainability goals. - ESG Performance and Financial Implications:
Studies examining the relationship between ESG performance and financial metrics are trending, highlighting how sustainability practices influence corporate financial health and investor decisions. - Impact of Digital Transformation on Sustainability:
Research is increasingly exploring the impact of digital technologies on sustainability practices, including how data analytics and AI can enhance sustainability reporting and decision-making. - Stakeholder Engagement and Value Creation:
There is a growing emphasis on stakeholder engagement processes and their role in value creation, reflecting a shift towards more inclusive and participatory approaches in sustainability governance. - Climate Change Adaptation Strategies:
Emerging themes also include the development of strategies for climate change adaptation, focusing on how organizations can effectively respond to and mitigate climate-related risks.
Declining or Waning
- Traditional Financial Performance Metrics:
There appears to be a waning emphasis on traditional financial performance metrics in relation to sustainability. Researchers are increasingly moving towards integrated approaches that consider ESG factors rather than focusing solely on financial outcomes. - General CSR Reporting:
The focus on generic Corporate Social Responsibility (CSR) reporting has declined as the journal has shifted towards more specific and actionable sustainability metrics, particularly those tied to environmental impacts and governance practices. - Static Compliance Models:
Research surrounding static compliance models for sustainability reporting is decreasing. There is a growing preference for dynamic frameworks that adapt to changing sustainability standards and stakeholder expectations. - Single-Dimensional Sustainability Assessments:
The journal is moving away from single-dimensional assessments of sustainability, which often overlook the interconnectedness of environmental, social, and economic factors in favor of more holistic, multi-dimensional approaches.
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