Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research

Purpose The purpose of this paper is to review and assess Sustainability Accounting, Management and Policy Journal (SAMPJ)’s contributions to the body of sustainability disclosure research. Design/methodology/approach The authors review the 31 sustainability disclosure-themed articles published in SAMPJ up through Volume 8 (2017) and assess the strengths and weaknesses of the body of research, as well as its contributions to the understanding of the reporting phenomenon. Findings The assessment by the authors suggests SAMPJ has been very inclusive with respect to methods and topics, although we note certain areas where future research could be expanded. Research limitations/implications The authors limit the review to articles in SAMPJ, so they cannot assess the degree to which the general findings as to trends might reflect the overall body of sustainability disclosure research. Practical implications The review provides suggestions for where researchers looking to publish in SAMPJ might focus so as to enhance the overall body of knowledge. Social implications The primary social implication is that the preponderance of the evidence in the articles the authors review suggests that sustainability disclosure remains incomplete, biased and driven by concerns with legitimation. As such, it provides more evidence in support of the need for better regulation and enforcement. Originality/value While prior studies have summarized aspects of social and environmental accounting in general or with regard to specific journals, none has assessed the contributions specifically to sustainability disclosure research through this journal.

• Publication year

  2019

• Venue

  Sustainability Accounting, Management and Policy Journal

• Publication date

  2019-03-04

• Fields of study

  Business, Economics, Environmental Science

• Identifiers
  DOI 10.1108/SAMPJ-01-2018-0017
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

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