This research investigates the role of inter-organizational arrangements and intra-organizational activities as sub-parts of carbon management accounting to reduce greenhouse gas (GHG) emissions. We apply the concept of stakeholder engagement, normally utilized in sustainability reporting, to...

Coupling resource dependence theory with absorptive capacity concepts, we analyze the role absorptive capacity plays as a potential facilitator between board interlocks and environmental performance. Board interlocks act as avenues for knowledge and information that exist outside the...

Using a sample of North American companies reporting to the CDP (formerly Carbon Disclosure Project), we investigate whether details of companies’ carbon management practices reduce the cost of debt associated with greenhouse gas (GHG) emissions, with credit risk ratings as a proxy for cost of...

Purpose: Drawing on the natural resource-based view and the literature on management control systems as a package, this study aims to investigate organizations’ sustainability control systems designed to achieve the interrelated sustainability objectives of performance and reporting....

This research looks internally to investigate the role of both strategic and operational controls in motivating the broadness of the organization's accountability definition and in turn its willingness to provide voluntary disclosure on environmental, social, and governance issues. The premise...