Sustainability Accounting Management and Policy Journal

INFLUENCING SUSTAINABILITY: THE ROLE OF LOBBYIST CHARACTERISTICS IN SHAPING THE EU's CORPORATE SUSTAINABILITY REPORTING DIRECTIVE Pleased to have had this paper, co-authored with Erekle Pirveli, PhD Caucasus University, Esther Ortiz and Salvador Marin EFAA for SMEs - European Federation of Accountants and Auditors for SMEs published in the Sustainability Accounting Management and Policy Journal. Access the paper at https://lnkd.in/e-45f_Tb. PURPOSE This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the #EuropeanCommission European Commission regarding the #Corporate #Sustainability #Reporting #Directive (#CSRD). This research is based on an analysis of 143 public comment letters. FINDINGS This analysis reveals the expanding concept of “users” in #sustainability #reporting, with active lobbying from both business associations and non-governmental organizations (#NGOs). While the directive is generally well received, concerns arise regarding its broad scope, third-party #assurance, #forwardlooking information and the rushed timeline. Lobbyists’ characteristics play a significant role in shaping their feedback. NGOs show stronger support than business associations, with companies in between. Smaller lobbyists favor simplified #disclosures, and notable French support suggests a potential “reversed lobbying” effect. IMPLICATIONS This in-depth content analysis of feedback on the directive provides a comprehensive summary measure that serves as a powerful tool for standard-setters to develop #sectorspecific #sustainability #standards. As sustainability reporting gains traction and #zeroemission targets grow more urgent, understanding the standard-setting process is increasingly crucial. Association of International Accountants (AIA) ACCA Europe Nederlandse Beroepsorganisatie van Accountants (NBA) Conseil supérieur de l'ordre des experts-comptables SCAAK ShKÇAK IEKA (Instituti i Ekspertëve Kontabël të Autorizuar) ITAA - Institute for Tax Advisors and Accountants Consejo General de Economistas Ordem dos contabilistas certificados Camera Auditorilor Financiari din România Instituut van de Bedrijfsrevisoren - Institut des Réviseurs d'Entreprises Association of Professional Financial Managers of Azerbaijan-APFM Zbornica računovodskih servisov (ZRS) Deutscher Steuerberaterverband e.V. SMEunited European Securities and Markets Authority (ESMA) European Insurance and Occupational Pensions Authority (EIOPA) EU Platform on Sustainable Finance CEAOB European Central Bank BusinessEurope ASCG - Accounting Standards Committee of Germany Corporate Disclosures EAA - European Accounting Association IFAC International Auditing and Assurance Standards Board (IAASB) International Ethics Standards Board for Accountants (IESBA) IFRS Foundation Professional Accountancy Education Europe

📢 New Publication Excited to share our latest study published in the Sustainability Accounting Management and Policy Journal (Emerald Publishing, Scopus Q1, CiteScore: 9.5, IF: 5.2). Link: https://lnkd.in/e-45f_Tb. We examine the political lobbying process behind the Corporate Sustainability Reporting Directive (CSRD). Unlike traditional accounting standard-setting lobbying, we observe broader participation of business associations and NGOs alongside preparers and users of corporate reports. We identify critical areas of support and opposition among lobbyists, including: 📌 The directive’s rushed timeline, 📌 Overlaps and inconsistencies across regulations, 📌 Mandatory forward-looking information, and 📌 Third-party assurance requirements. The journey has been shared with Esther Ortiz, Salvador Marin, and Paul Thompson. Caucasus University @EFAA for SMEs - European Federation of Accountants and Auditors for SMEs #Sustainability #Lobbying #CSRD #SustainabilityReporting #Research #Accounting

Submissions closing date : January 31, 2025 #Special_issue in Sustainability Accounting Management and Policy Journal

I'm excited to share that our paper has been accepted for publication in Sustainability Accounting, Management and Policy Journal! We ask whether a unified understanding of #materiality is possible in sustainability reporting. To answer this question, we build on Gallie's (1956) analytical framework of essentially contested concepts, and analyze academic research as well as publications of standard setters (EFRAG, GRI, ISSB). We find that the lack of consensus stems from its inherent contestation, suggesting that pluralism is the most likely future for the concept. Consequently, we call for future research to embrace materiality’s plural character, and we discuss potential avenues for future research, including exemplary research questions. We also recommends that standard-setters clarify definitions and provide detailed guidance on materiality assessment. A big thank you to my co-authors Josua Oll, Dr. Theresa Spandel and Janna Akkermann for the excellent collaboration, and to Carol Adams and the anonymous reviewers for a very constructive and swift review process. You can access the ahead-of-print version here: https://lnkd.in/eH8BWH9u #Sustainability #Materiality #Research #Publication

I'm thrilled to share my publication on whistleblowing topic in the Sustainability Accounting Management and Policy Journal! Growing up in an environment where speaking the truth often felt unsafe (or, judged), my journey into research on whistleblowing has been personally meaningful. I began exploring this topic during my undergraduate studies and it has since become a cornerstone of my academic/research journey. In this paper, I discuss the (digital) technology advancement in whistleblowing practices, an effort to ensure that voices are not only heard but also protected. Further, it shows how companies adopt this technology because their country peers (not, industry peers) have done so. For me, this is more than just academic work—it’s a call to emphasize the importance of creating safe spaces for fostering ethical values and social responsibility. https://lnkd.in/gFzrwAMt

The SAMPJ community has sought to advance research concerned with how accounting, management and related policy influences the transition to sustainable development. The metrics for SAMPJ can be found at https://lnkd.in/gi2eWQWq. (Citescore 9.5, Impact Factor 5.2)

The Editorial team at @Sustainability Accounting, Management and Policy Journal are seeking to ensure that journal publishing companies consult editorial teams about their decisions. Please consider supporting us by adding your name to our Open Letter - https://lnkd.in/emmBGqyU, and sharing this post widely.

Breaking down the barriers to climate action. Our latest study, published in Sustainability Accounting Management and Policy Journal, analyzes the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (approved by Science Based Targets initiative). We found that firm size, climate-related governance, regulation, moral acceptance, profitability, financial risk, and sector emissions intensity play crucial roles in shaping these decisions. Thanks to Carol Adams and the anonymous reviewers for their valuable feedback, which significantly improved this paper. I am also grateful to my coauthors, Prof. Dr. José María González and Prof. Dr. Constancio Zamora Ramírez, for their contributions to this successful project. Read the full paper here:  https://lnkd.in/dRBS3QUE Universidad de Cádiz Universidad de Sevilla #climateaction #sustainability #corporateemissions #research #sciencebasedtargets #emissionstargets #corporatesustainability

***Green Disclosure Regulations in Europe*** New call for papers Guest edited by Andreas Hoepner, Dr. Cormac MacMahon, Seán O'Reilly, Fabiola Schneider Deadline for submissions is 6th May 2025 #research #regulation #disclosure #sustainabilityreporting #ESRS #GRI #CSRD #Global Reporting Initiative (GRI), EFRAG #EU https://lnkd.in/g7iGSCTj

🏆 Emerald Literati Award Our paper 'Disentangling the concept of comparability in sustainability reporting', published in the Sustainability Accounting Management and Policy Journal Accounting, Management and Policy Journal, has won an award for Outstanding Paper in the 2024 Emerald Literati Awards 📅 Our viewpoint contributes to the debate in the sustainability reporting research area by disentangling and critically assessing comparability concept. By adopting R-reflexivity we have disentangled the concept into three facets: materiality and comparability (Facet 1), benchmarking/monitoring and comparability (Facet 2) and operationalisation and comparability (Facet 3). By taking a critical and reflexive approach, we encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of sustainability reporting. 📚 If are interested in reading more you can freely download the paper at the following link https://lnkd.in/dfKKYkWf 🙏 A special thanks to my dear friends and co-authors Dr. Blerita Korca and Bouten Lies for the fruitful collaboration, to the Editorial Team of the Sustainability Accounting Management and Policy Journal and the editor-in-chief Carol Adams.