sustainability-logo

Journal Browser

Journal Browser

Sustainability in Accounting Management and Corporate Governance

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".

Deadline for manuscript submissions: closed (10 March 2024) | Viewed by 7198

Special Issue Editors


E-Mail Website
Guest Editor
School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, VIC 3000, Australia
Interests: sustainability accounting; communications; policy and accountability; business action for sustainability
Special Issues, Collections and Topics in MDPI journals

E-Mail Website
Guest Editor
School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, VIC 3000, Australia
Interests: social accounting; accountability in diverse settings; gender and diversity in professions; accounting education and business ethics
Special Issues, Collections and Topics in MDPI journals

E-Mail Website
Guest Editor
School of Accounting, Information Systems and Supply Chain, RMIT University, Melbourne, VIC 3000, Australia
Interests: accounting

Special Issue Information

Dear Colleagues,

In this Special Issue, sustainability is addressed from three perspectives: accounting, management, and governance. As such, in relation to each area, various topics are addressed including carbon accounting, management for the implementation of sustainable development goals in business, and corporate governance practices for sustainability.

As such, this Special Issue serves as a critical resource for multi-disciplinary business, organizational, market, and policy research from three important perspectives to promote critical sustainability initiatives.

I would like to invite you to contribute to this Special Issue of Sustainability with three key areas of focus: sustainability accounting (and accountability), management and sustainability, and governance for sustainability. By combining these three areas together, this Special Issue  will serve as a critical reference for a multidisciplinary approach to sustainability thinking and practice. Sustainability-focused accounting, management and governance serve as pillars of business (and organizational) sustainability performance and reporting. Management decisions and actions are necessary for environmental and social performance. Leadership and governance initiatives such as policy and cultural changes as well as resource allocation for sustainability action are required for meaningful steps towards sustainability in an organisation. Sustainability accounting serves two critical functions: as an instrument for sustainability management (as relevant management accounting practices)  and as sustainability reporting (for internal and external purposes).    

The aim of this Special Issue is to showcase high-quality articles that address one or more of the key areas under consideration. This Special Issue comes under the socio-economic focus of sustainability, with its three-pronged approach to business and sustainability.

For this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to) the following:

  • Multiple approaches to sustainability (social and environmental) accounting and accountability including but not limited to sustainability reporting, environmental management accounting tools and practices, and social accounting tools and practices;
  • Management for sustainability, for example, management planning and action for implementing sustainable development goals;
  • Governance, for example, corporate governance policies and actions for sustainability. Government policy and action for sustainability may also be addressed as a broader governance consideration.

We look forward to receiving your contributions.

Dr. Tehmina Khan
Dr. Pavithra Siriwardhane
Dr. Sarath Ukwatte
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • sustainability accounting and accountability
  • management for sustainability and governance for sustainability

Published Papers (2 papers)

Order results
Result details
Select all
Export citation of selected articles as:

Research

23 pages, 397 KiB  
Article
Intellectual Capital, Firm Performance, and Sustainable Growth: A Study on DSE-Listed Nonfinancial Companies in Bangladesh
by Md. Sohel Rana and Syed Zabid Hossain
Sustainability 2023, 15(9), 7206; https://doi.org/10.3390/su15097206 - 26 Apr 2023
Cited by 3 | Viewed by 3005
Abstract
Intellectual Capital (IC) stimulates corporate competitive advantages that can enhance firm performance and sustainable growth (SG). This study investigates IC’s affinity with and impact on accounting and market performance and SG of listed nonfinancial companies in Bangladesh. Data were collected from 69 nonfinancial [...] Read more.
Intellectual Capital (IC) stimulates corporate competitive advantages that can enhance firm performance and sustainable growth (SG). This study investigates IC’s affinity with and impact on accounting and market performance and SG of listed nonfinancial companies in Bangladesh. Data were collected from 69 nonfinancial companies for five years during 2017–2021, forming 345 observations. Modified Value Added Intellectual Coefficient (MVAIC) and steady-state models consecutively measured IC efficiency and Sustainable Growth Rate (SGR). The Robust fixed effect model was applied to confirm the highest reliable results. Results of MVAIC, Intellectual Capital Efficiency (ICE), and Human Capital Efficiency (HCE) showed a positive affinity with and impact on firm performance and SGR. Structural Capital Efficiency (SCE) showed an insignificant association with and impact on explained variables, whereas Relational Capital Efficiency (RCE) showed a significant negative relationship with and impact on the same. Tangible capital employed efficiency (CEE) enhanced firm performance but failed to confirm sustainable growth. The findings help business executives, government, and policymakers formulate strategic plans for sustainable resource utilization and can create value, competitive edges, and survival for firms. The study recommends that corporate entities should strive to enhance their efficiency in internal structural resources and relational activities to achieve better firm performance and sustainable growth. Full article
(This article belongs to the Special Issue Sustainability in Accounting Management and Corporate Governance)
24 pages, 548 KiB  
Article
Critical Perspectives of NGOs on Voluntary Corporate Environmental Reporting: Thai Public Listed Companies
by Jittima Wichianrak, Tehmina Khan, David Teh and Steven Dellaportas
Sustainability 2023, 15(7), 6195; https://doi.org/10.3390/su15076195 - 4 Apr 2023
Viewed by 2985
Abstract
This study examines the nature of environmental disclosures of Thai public listed companies (PLCs) which operate in environmentally sensitive industries and the factors affecting environmental disclosures as well as the need for a critical perspective from Non-Governmental Organizations (NGOs) on corporate environmental reporting. [...] Read more.
This study examines the nature of environmental disclosures of Thai public listed companies (PLCs) which operate in environmentally sensitive industries and the factors affecting environmental disclosures as well as the need for a critical perspective from Non-Governmental Organizations (NGOs) on corporate environmental reporting. A semi-structured interview approach was used for 19 interviews to attain critical perspectives of NGOs on environmental reporting. Thematic analysis through the lens of legitimacy theory and stakeholder theory is undertaken to identify themes and patterns that emerged from the study. Findings of this study reveal that the lack of quantity and quality when it comes to corporate environmental reports are serious issues, thus activating civil society’s criticism. Quality issues are dominant for the lack of reliance on voluntary environmental reporting by NGOs. The government’s monitoring and regulatory compliance systems is key, which has been highlighted as another factor. NGOs prefer government information over environmental information reported by companies. There is strong support for third-party verification and assurance to make the reports more reliable and useful. This study adds to the environmental disclosures and reporting literature by providing insights into civil society perspectives on corporate environmental reporting in the context of a developing country—Thailand. It sheds light on how companies can improve their stakeholder management and engagement strategy. It provides recommendations which may be used to inform relevant policy makers in improving Thai disclosure regulation and compliance mechanisms to promote greater monitoring and accountability. It also suggests companies further explore and examine potential technologies to support their reporting. Full article
(This article belongs to the Special Issue Sustainability in Accounting Management and Corporate Governance)
Show Figures

Figure 1

Back to TopTop