The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) require large companies to provide comprehensive information on their environmental performance, policies, targets and actions. At the same time, many of the affected companies are...

This document contains information, methodologies and guidelines for policymakers and those responsible for implementing public policies aimed at prioritizing investment in environmental remediation projects. It presents an analysis of the concepts of environmental mining legacies and...

Environmental managers face substantial uncertainty when deciding on management actions. To reduce this uncertainty prior to decision-making, collecting new data may help arrive at more informed decisions. Whether any resulting improvement in the decision will outweigh the cost of collecting the...

Purpose: The circular economy is a key issue for any company, city, or institution. The linear economy model, based on "take, make, use and waste" of products and resources, has discarded potentially valuable resources and caused serious contamination problems. In contrast, the circular economy...

This paper investigates how firms navigate the dual challenges of digitalisation and climate change. Our comprehensive approach considers climate change strategies, distinguishing adaptation-only, mitigation-only and 'dual' adaptation and mitigation strategies. Drawing on theoretical insights...

Background: Supply chains operate under the changing influences of multiple external and internal factors. Sustainable supply chain development requires an assessment of these factors, as well as drivers and barriers. Various sustainability assessment criteria, methods, and models based on the...

Background: This study examined the role of total quality management, just-in-time, and green supply chain management practices to improve environmental performance. Methods: Data from 207 manufacturing industry respondents from a developing economy were tested through a quantitative method...

This study examines the impact of environmental innovation on carbon emissions in the healthcare sector, with a focus on the moderating role of environmental monitoring. Using a panel dataset of 1210 publicly listed healthcare firms across ten European countries from 2012 to 2021, the study...

This paper investigates how firms navigate the dual challenges of digitalisation and climate change. Our comprehensive approach considers climate change strategies, distinguishing adaptation-only, mitigation-only and 'dual' adaptation and mitigation strategies. Drawing on theoretical insights...

This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between environmental auditing (EA) and sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The impact of environmental auditing upon improving the sustainable performance...

Steelmaking represents one of the most carbon-intensive industries – second only to cement – and is responsible for 8% of global CO2 emissions. The creation of a market for premium, low-carbon emission steel products, or ‘green steel’, could serve as a means of generating revenue streams...

Purpose - The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis...

Purpose - This study aims to determine the current state of research on sustainability in the context of human resource management (HRM) practices adopted by small and medium-sized enterprises (SMEs), identify the most important gaps and propose an agenda for future studies....

Purpose - This study aims to present an integrated green transport sustainability model (GTSM) to comprehensively understand and explain the multifaceted dynamics of green transport initiatives. The purpose of the study is to evaluate gaps in understanding the interactions between socio-economic...

A detailed analysis of non-financial and sustainability reporting may indicate companies' attention to and responsibility regarding environmental, social, and economic aspects. This article investigates the correlation between environmental performance as a non-financial metric and financial...

Greenwashing undermines the trustworthiness and integrity of environmental, social, and governance (ESG) reporting. It undermines disclosure quality, confuses decision making, destabilizes financial markets, and reduces the probability that people will trust the supplied information. This...