From prior research, we know that management control can impact employee motivation and behavior. In our new study, recently published in Public Administration Review, we find that sustainability-related management controls can stimulate pro-environmental behavior of employees. Below, we highlight our main findings. Pro-environmental behavior and management control While CO2 levels are reaching record high levels, the scientific consensus is that it is “unequivocal that human influence has warmed the atmosphere, ocean and land” (IPCC 2023).…

Dear EAA community, We are delighted to share the second Call for Papers 14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR.  You can have all the information in the website of the conference: https://www.upo.es/congresos/csear-spain2023 We hope to see you there!

It appears to be extremely hard to produce  a meaningful ESG score. Standard and Poor’s recently decided that it will no longer rank companies’ environmental, social and governance risks from 1 to 5 . This decision can be understood in the light of how aggregate ESG scores are constructed as  discussed in a recent FT publication: “Companies with good ESG scores pollute as much as low-rated rivals.” This article made it clear that the current…

The proposed ESG reporting standards presented by the EU last week are overwhelming. I advocate to limit reporting requirements to two metrics: profit and emission reductions. Last week, EFRAG published the first version of the European Sustainability Reporting Standards. The set of standards describes in detail the topics that companies report on and also obliges them to develop targets that define the company’s ambition. The ESG metrics are presented in 15 appendices spanning many hundreds…

July 27, 2022 To: International Sustainability Standards Board, IFRS Foundation From: Professor Charles H. Cho Dr. Blerita Korca Professor Joanna Krasodomska Professor Ian Thomson Professor Gunnar Rimmel Re: Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Dear members of the International Sustainability Standards Board, We are a group of Professors of Accounting who have been researching in the field of sustainability accounting…

Following the Materiality Debate, the organizing committee of the event from the University of Bristol Accountability Sustainability and Governance Research Group prepared an open letter addressed to the EFRAG and the IFRS Foundation, and their respective boards – the EFRAG Sustainability Reporting Board (SRB) and the International Sustainability Standard Board (ISSB). The open letter is endorsed by 109 signatories from across the globe. The open letter calls for (1) better acknowledgement of the interdependencies of financial sustainability with the sustainability…

Colleagues,   Just a reminder that the submission deadline for the  Special Issue of Sustainability Accounting, Policy and Management Journal has been extended to 31 March.  Information about the Special Issue on ‘The Future of GRI’ can be found at the link below: https://www.emeraldgrouppublishing.com/calls-for-papers/future-global-reporting-initiative   Our aim with this Special Issue is to contribute to the literature on the historic and future role of GRI in responding to stakeholder demand for enhanced ESG information, the contributions GRI has made…

Deadline approaching!!!! 31 January 2022 Don’t miss the chance to submit your contributions for the special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative. This special issue aims to contribute to the literature on the historic and future role of #GRI in responding to stakeholder demand for enhanced #ESG information, the contributions GRI has made to the #sustainability reporting space and the practice of sustainability reporting. In…

Just yesterday the Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB). The formation of the ISSB is a significant moment in the corporate reporting landscape. The ISSB aims to bring together the extensive body of works of existing voluntary sustainability disclosure standards and frameworks to create a set of globally accepted sustainability disclosure standards that will offer relevant and reliable sustainability-related financial…

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Sustainability Reporting”. The AED will host Jan Bebbington (Lancaster University) and Hans Christensen (Chicago Booth), mediated by Robin Roberts (University of Central Florida) on January 12 at 5.00pm CET. To watch the recording, click here. Two primary forces are accelerating ESG disclosure by companies and investors.  These forces are (1) coalescing concerns about a variety of environmental and social problems (such as, climate change, human rights, nature…