This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

This second edition of the European Maritime Transport Environmental Report (EMTER 2025) examines the progress made towards achieving Europe's decarbonisation targets and environmental goals for the maritime sector while indicating the most important trends, key challenges, and opportunities....

Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....

The purpose of this study is to investigate the influence of environmental disclosure and corporate governance on the financial performance of Islamic banks in Saudi Arabia. This study highlights that sustainable practices are transparent with financial objectives using the religious framework...

We map the mining sector in Europe, with a focus on Energy Transition Metals (ETMs), and present an in-depth analysis of the environmental impact and associated monetary costs, at the regional level, of extraction activities. We aim to offer a spatially disaggregated view of the current mining...

Sustainable product development requires integrating eco- and open innovation. Traditional Design Thinking (DT), while effective for iterative product improvement, often lacks the capability to address environmental considerations comprehensively, necessitating new approaches to balance consumer...

This study investigates the relationship between green intellectual capital and corporate environmental performance, with a specific focus on the moderating role of environmental management accounting. Data were collected from a sample of 298 employees working in the Egyptian industrial sector...

This study investigates the impact of environmental management accounting implementation on organizational sustainability in the manufacturing sector of Pakistan, focusing on the moderating role of stakeholder integration (i.e., behavior of adaptation, interaction with stakeholders, and...

Micro-energy systems contribute significantly to environmental improvement by reducing dependence on power grids through the utilization of multiple renewable energy sources. This study quantified the environmental impact of a micro-energy network system in an industrial park through a life...

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...

Batang Regency encountered persistent waste management challenges, requiring effective mitigation strategies. This study evaluated residential waste management utilizing life cycle assessment (LCA) and material flow analysis (MFA) to propose sustainable plans. Three scenarios were compared: the...

This report highlights the ways in which rail is helping to create a more sustainable future, and examines the relationship between rail operations and the environment. It is a valuable contribution to discussions on the role that rail can play in greening transport. This report aims to reach a...

This report highlights the ways in which rail is helping to create a more sustainable future, and examines the relationship between rail operations and the environment. It is a valuable contribution to discussions on the role that rail can play in greening transport. This report aims to reach a...

Renewable hydrogen is expected to play an important role in European decarbonisation efforts. A previous JRC study showed that importing hydrogen from a location where renewable energy is cheaper can be more cost effective than producing it locally. However, the environmental impact of...

Big data technology may improve the quality of environmental information disclosure and address the challenge of information asymmetry. This study adopts a difference-in-differences strategy to investigate the effectiveness of the big data-based environmental information disclosure system...

Using two theoretical lenses-knowledge-based view (KBV) and the institutional theory-the current study aims to examine the relationship of environmental management accounting (EMA) to environmental performance (EP), in addition to explore the mediating effect of top management support (TMS) and...