This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation,...

Nowadays, sustainable development is widely considered as the leading paradigm for future growth. Over the last years, research has provided a business case for sustainability, showing it pays in terms of superior financial, operative and competitive performance. Nevertheless, at business level,...

We examine whether ESG funds’ investment decisions are sensitive to firms’ environmental disclosures, beyond summary ESG ratings. We create our measures of environmental disclosure using bigrams extracted from the Global Reporting Initiative (GRI) standards trained against authoritative...

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial...

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line‖ (TBL) as ―sustainable corporate performance‖ (SCP) should consist of three measurement elements, namely: (i) financial, (ii)...