Amr ElAlfy

Assistant Professor
Amr ElAlfy Profile

aelalfy@uwaterloo.ca 
EV3 4273 

Alpha Research Lab 

Google Scholar Page 

Dr. ElAlfy is a leading scholar in sustainability disclosure and ESG (Environmental, Social, and Governance) issues, with a particular focus on non-financial reporting practices. His research explores the significance of sustainability risks and opportunities through a double materiality lens, connecting financial and non-financial metrics to aid decision-makers in promoting sustainable growth and responsible investment strategies.  

Dr. ElAlfy’s research program, as Principal Investigator and Co-Principal Investigator on major SSHRC awards, advances policy-relevant sustainability governance across climate, net-zero transitions, and biodiversity. His SSHRC Insight Development Grant examines the readiness of Canadian firms to adopt climate and net-zero disclosure requirements, producing evidence to inform regulators and standard setters on effective policy design and sequencing. This work is translated into practice through a SSHRC Partnership Engage Grant, supporting industry partners in operationalizing credible, science-aligned net-zero policies. 

Complementing this agenda, as Co-Director of a SSHRC Partnership Development Grant, he leads a pioneering international initiative on biodiversity accounting and reporting, bridging global sustainability standards with public policy and decision-making needs. Dr. ElAlfy is a Co-investigator for the municipal net-zero action research partnership (N-ZAP) project, reflecting his commitment to advancing sustainability at the local level. Additionally, he serves as the Associate Director of the Waterloo Institute for Sustainable Aeronautics (WISA), where he focuses on enhancing ESG performance within the aeronautics sector. Dr. ElAlfy’s work has been published as journal articles, book chapters, and practitioner reports. For more details, see Dr. ElAlfy’s Google Scholar page.  

Dr. ElAlfy brings extensive experience from his tenure in business development roles within multinational conglomerates such as Nestlé and 3M. During his time in the Middle East and Africa (MEA) region, he led marketing and Corporate Social Responsibility (CSR) initiatives, demonstrating his ability to drive responsible business practices in diverse and complex markets. Furthermore, Dr. ElAlfy has been instrumental in the development and translation of the Global Reporting Initiative (GRI) Sustainability Universal and Sector Standards, reinforcing his status as a key contributor to the field of sustainability disclosure.  

Courses Taught 

  • SUSM 602: Theories and Concepts of Sustainability Management 
  • ENBUS 407: Corporate Sustainability Accounting and Reporting 
  • ENBUS 302: Strategies for Environment and Business 
  • SFM 301: Enterprise Carbon Accounting 

Selected publications 

  • Nassar, M., Kucukvar, M., ElAlfy, A., Onat, N. (2025). Heat Pumps and the Path to Net-Zero: A Comparative Assessment of Air-Source Heat Pumps in Canada. Journal of Cleaner Production 535 (147113). DOI: 10.1016/j.jclepro.2025.147113  
  • Onat N., Kucukvar M., Wakjira, T., ElAlfy A., Kutty, A. (2025). Does Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence from the S&P 500 Technology Companies. Business Strategy and the Environment, 34(6). DOI: 10.1002/bse.70370    
  • Appiah, A., Weber, O., ElAlfy, A., and Vitalis, A. (2025). An Assessment of Sustainable Banking Performance in Sub-Saharan Africa—Does Doing Good and Doing Well Go Hand in Hand? Corporate Social Responsibility and Environmental Management, 32(5), 6283-6300. DOI: 10.1002/csr.70038  
  • Jimoh, I., Clarke, A., ElAlfy, A., Weber, O. (2025). An investigation of campuses’ sustainability practices in Nigerian higher education institutions. International Journal of Sustainability in Higher Education. DOI: 10.1108/IJSHE-06-2024-0427  
  • Driver T., ElAlfy A., Weber O. (2023) The Future of Standardized Sustainability Reporting. Waterloo, ON: Centre for International Governance Innovation. https://www.cigionline.org/ the-future-of-standardized-sustainability-reporting/  
  • ElAlfy A., Geobey S., Weber O. (2021). The Sustainable Development Goals (SDGs): "A rising tide lifts all boats"? Global Reporting Implications in a Post SDGs World. The Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2020-0116.  
  • ElAlfy A., Darwish K. M., Weber O. (2020). Corporations and sustainable development goals communication on social media: Corporate social responsibility or just another buzzword? Sustainable Development, 28(5), 1418 -1430. DOI: 10.1002/sd.2095 

Degrees 

  • Doctor of Philosophy – Sustainability Management 2020, University of Waterloo – Waterloo, ON, Canada 
  • Master of Arts – International Development Studies 2015, Saint Mary’s University – Halifax, NS, Canada 
  • Bachelor of Commerce – Accounting and Finance 2005, Ain Shams University, School of Business – Cairo, Egypt 

Research Interests 

  • Corporate Sustainability Reporting 

  • Environmental, Social, and Governance (ESG) Frameworks 

  • Strategic Corporate Social Responsibility 

  • Social Media Analytics and Corporate Sustainability 

  • Artificial Intelligence (AI) applications in Sustainability Management