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  • Search: subject_exact:"Environmental accounting"
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Year of publication
Subject
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Umweltbericht 2,445 Environmental reporting 2,361 Environmental management 964 Umweltmanagement 962 Corporate social responsibility 651 Corporate Social Responsibility 646 Corporate disclosure 642 Unternehmenspublizität 642 Nachhaltigkeitsbericht 572 Sustainability reporting 571 Nachhaltige Entwicklung 472 Sustainable development 470 Umweltbelastung 324 Pollution 322 Reporting 311 Berichtswesen 309 Rechnungswesen 267 Nachhaltigkeit 266 Accounting 261 Sustainability 252 Theorie 251 Theory 249 Greenhouse gas emissions 235 Treibhausgas-Emissionen 235 Deutschland 230 Welt 212 World 212 Germany 211 Public relations 197 Öffentlichkeitsarbeit 197 Produktlebenszyklus 156 Product life cycle 153 Umweltpolitik 148 Corporate Governance 146 Corporate governance 146 Umweltökonomische Gesamtrechnung 143 Climate change 141 Environmental policy 140 Klimawandel 139 Green national accounting 136
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Online availability
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Undetermined 757 Free 686 CC license 116
Type of publication
All
Article 1,751 Book / Working Paper 831 Journal 41
Type of publication (narrower categories)
All
Article in journal 1,318 Aufsatz in Zeitschrift 1,318 Aufsatz im Buch 284 Book section 284 Graue Literatur 237 Non-commercial literature 237 Hochschulschrift 116 Working Paper 110 Arbeitspapier 102 Thesis 97 Collection of articles of several authors 54 Sammelwerk 54 Amtsdruckschrift 36 Government document 36 Case study 31 Fallstudie 31 Aufsatzsammlung 30 Konferenzschrift 27 Bibliografie enthalten 21 Bibliography included 21 Conference paper 19 Konferenzbeitrag 19 Forschungsbericht 17 research-article 17 Amtliche Publikation 16 Statistik 15 Conference proceedings 13 Statistics 13 Lehrbuch 10 Textbook 9 Advisory report 8 Collection of articles written by one author 8 Gutachten 8 No longer published / No longer aquired 8 Sammlung 8 Dissertation u.a. Prüfungsschriften 7 review-article 6 Article 5 Handbook 5 Handbuch 5
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Language
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English 2,084 German 420 Undetermined 99 French 9 Russian 6 Spanish 5 Italian 2 Dutch 2 Czech 1 Norwegian 1 Portuguese 1 Slovenian 1
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Author
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Cho, Charles H. 26 Patten, Dennis M. 26 Schaltegger, Stefan 24 Freedman, Martin 18 Clausen, Jens 16 Günther, Edeltraud 16 Guthrie, James 15 Burritt, Roger 14 Laine, Matias 13 Deegan, Craig 11 Sala, Serenella 11 Bennett, Martin 10 Cormier, Denis 10 Pant, Rana 10 Steven, Marion 10 Van Staden, Chris J. 10 Bartelmus, Peter 9 Fichter, Klaus 9 Letmathe, Peter 9 Li, Yue 9 Magnan, Michel 9 Michelon, Giovanna 9 Alewine, Hank C. 8 Burritt, Roger L. 8 Castellani, Valentina 8 Clarkson, Peter M. 8 Daldrup, Herbert 8 De Villiers, Charl 8 Gray, Rob 8 Hahn, Tobias 8 Roberts, Robin W. 8 Ahsen, Anette von 7 Bebbington, Jan 7 Farneti, Federica 7 Figge, Frank 7 Gibassier, Delphine 7 Hamilton, Kirk 7 Hassan, Abeer 7 Herzig, Christian 7 Jasch, Christine 7
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Institution
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European Commission / Joint Research Centre 20 Europäische Kommission / DG ENV - Generaldirektion Umwelt 10 OECD 8 European Investment Bank 7 Institut für Ökologische Wirtschaftsforschung <Berlin> 7 Deutschland / Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit 6 Deutschland / Umweltbundesamt 5 Europäische Kommission / Gemeinsame Forschungsstelle 5 Université Paris-Dauphine (Paris IX) 5 European Environment Agency 4 Europäische Kommission 4 Nordic Council of Ministers 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Belarus / Ministerstvo Prirodnych Resursov i Ochrany Okružajuščej Sredy 3 Deutsches Institut für Wirtschaftsforschung / Projektgruppe Das Sozio-Ökonomische Panel 3 Metropolis-Verlag für Ökonomie Gesellschaft und Politik GmbH 3 Schweiz / Bundesamt für Umwelt 3 Verlag Dr. Kovač 3 Österreich / Bundesministerium für Verkehr, Innovation und Technologie 3 Baden-Württemberg 2 Deutsche Bahn AG 2 Deutsche Bundesbank 2 Deutsches Institut für Normung 2 Edward Elgar Publishing 2 Environmental Management Accounting Network 2 European Union Agency for Railways 2 HAL 2 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 2 Institut für Markt-Umwelt-Gesellschaft 2 Irland / Central Statistics Office 2 Laboratoire d'Analyse et de Recherche Économiques et Finance Internationales (LAREFI), Université de Bordeaux 2 Landesanstalt für Umweltschutz Baden-Württemberg 2 Nationales Komitee zur Vorbereitung der UN-Konferenz über Umwelt und Entwicklung 1992 2 Niedersachsen / Ministerium für Ernährung, Landwirtschaft, Verbraucherschutz und Landesentwicklung 2 Organisation for Economic Co-operation and Development 2 Rat von Sachverständigen für Umweltfragen 2 Ruhr-Universität Bochum 2 Sachverständigenrat für Umweltfragen 2 Seminar Entitled Resource Accounting in China <1996, Peking> 2 Tschechien / Ministerstvo životního prostředí 2
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Published in...
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Business strategy and the environment 55 Corporate social responsibility and environmental management 49 International Journal of Energy Economics and Policy : IJEEP 49 Accounting, auditing & accountability journal 38 Journal of business ethics : JOBE 33 Accounting forum : advancing the interdisciplinary and global connection of accounting research 30 Critical perspectives on accounting : an international journal for social and organizational accountability 27 Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics 27 Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR) 24 Umweltwirtschaftsforum : uwf ; die betriebswissenschaftlich-ökologisch orientierte Fachzeitschrift 20 Cogent business & management 15 Meditari accountancy research 15 The British accounting review : the journal of the British Accounting Association 15 Advances in environmental accounting and management 14 Implementing environmental management accounting : status and challenges 14 Finance research letters 13 Schriftenreihe des IÖW 13 Journal of applied accounting research 12 Hybrid economic-environmental accounts 11 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 10 Social & environmental accountability journal 10 The IUP journal of accounting research & audit practices : IJARAP 10 Accounting, Auditing & Accountability Journal 9 Business & society 9 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 9 Environmental management accounting : informational and institutional developments 9 Journal of accounting and public policy 9 Resources accounting in China : [papers from a Seminar held in Beijing from March 11 - 13 1996 Entitled "Resource Accounting in China"] 9 Applied economics 8 Dresdner Beiträge zur Betriebswirtschaftslehre 8 International journal of economics and finance 8 Journal of accounting & organizational change 8 Pacific accounting review 8 The Oxford handbook of business and the natural environment 8 Australasian accounting business and finance journal : AABF 7 Controlling & management review : Zeitschrift für Controlling & Management 7 International journal of critical accounting : IJCA 7 International journal of disclosure and governance 7 International journal of product lifecycle management : IJPLM 7 International review of financial analysis 7
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Source
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ECONIS (ZBW) 2,435 RePEc 97 USB Cologne (EcoSocSci) 46 Other ZBW resources 26 EconStor 14 BASE 5
Showing 1 - 50 of 2,623
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Accounting for carbon emissions among large U.S. companies : does materiality matter
Lopez, Katherine J.; Rotaru, Camelia S. Ferrua - In: The journal of business and economic studies 28 (2024) 1, pp. 21-69
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633832
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"Old" financial instruments in "new" circular models : applied environmental accounting in the banking sector for reporting in a circular economy
Marco-Fondevila, Miguel; Benito-Bentué, Darío; … - In: Revista de Contabilidad 26 (2023), pp. 34-45
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Reporting measurements or measuring for reporting? : internal measurement of the circular economy from an environmental accounting approach and its relationship
Llena-Macarulla, Fernando; Moneva, José M.; … - In: Revista de Contabilidad 26 (2023) 2, pp. 200-212
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Proof of concept for a U.S. air emissions physical flows account
Chambers, Matthew L. - 2023
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Environmental accounting in the European accounting review : a reflection
Bebbington, Jan; Laine, Matias; Larrinaga, Carlos; … - In: The European accounting review 32 (2023) 5, pp. 1107-1128
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Impact of environmental disclosure on firm performance : the mediating role of green innovatio
Malik, Fizzah; Wang, Fangjun; Li, Jiyuan; Naseem, … - In: Revista de Contabilidad 26 (2023) 1, pp. 14-26
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A causal analysis of environmental and financial performance : differences between brown and green firms
Vashisht, Rupali; Calvo Pardo, Héctor F.; Olmo, Jose - In: Economic modelling 144 (2025), pp. 1-21
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European maritime transport environmental report 2025
European Environment Agency; European Maritime Safety Agency - 2025
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....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015322699
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Stakeholder engagement disclosures in sustainability reports : evidence from Italian food companies
Galeotti, Rubina Michela; Camilleri, Mark Anthony; … - In: Business ethics, the environment & responsibility 34 (2025) 1, pp. 260-279
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Can green investors improve the quality of corporate environmental information disclosure?
Cheng, Huifang; Cao, An; Hong, Chenxiang; Liu, Dengao; … - In: International review of economics & finance : IREF 98 (2025), pp. 1-17
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Different shades of green : EU corporate disclosure rules and their effectiveness in limiting "greenwashing"
Nieto, María J.; Papathanassiou, Chryssafoula - 2025
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....
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Sustainability reporting and environmental responsibility : the case of Romania
Dobre, Cristian; Baba, Camelia Mirela; Anton, Carmen; … - In: Administrative Sciences : open access journal 15 (2025) 3, pp. 1-31
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397631
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The evolution of sustainability accounting and reporting in the United States : applications of the ecological anthropology and industrial ecology frameworks
Sisaye, Seleshi; Birnberg, Jacob G. - In: Journal of business and socio-economic development 5 (2025) 2, pp. 104-121
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...
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Sustainability accounting and disclosures of responsible restaurant practices in environmental, social and governance (ESG) reports
Camilleri, Mark Anthony - 2025
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Creditors at the gate : effects of selective environmental disclosure on the cost of debt
Attig, Najah; Rahaman, Mohammad; Trabelsi, Samir - In: Corporate governance : an international review 33 (2025) 2, pp. 202-230
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The geography of mining and its environmental impact in Europe
Bastianin, Andrea; Del Bo, Chiara; Shamsudin, Luqman - 2025
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...
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Are environmentally sensitive firms more likely to release corporate environmental disclosures? : evidence from environmental risk management
Chung, Chune Young; Kim, Incheol; Yang, Rong - 2025
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Open eco-innovations in sustainable product development : model framework of design thinking in Quality Life Cycle Assessment (DT-QLCA)
Siwiec, Dominika; Gajdzik, Bożena; Gawlik, Remigiusz; … - In: Journal of open innovation : technology, market, and … 11 (2025) 1, pp. 1-24
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...
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A critical analysis of the integration of life cycle methods and quantitative methods for sustainability assessment
Cerchione, Roberto; Morelli, Mariarosaria; Passaro, Renato - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 1508-1544
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The influence of NGO-corporate relationship on environmental disclosure : evidence from the fashion industry
Crapa, Giuseppe; Roma, Paolo; Bruccoleri, Manfredi - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2104-2127
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Mandatory disclosure of standardized sustainability metrics : the case of the EU Taxonomy Regulation
Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen C. - In: Corporate social responsibility and environmental management 32 (2025) 2, pp. 2171-2190
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Does environmental disclosure and corporate governance ensure the financial sustainability of Islamic banks?
Saqib Muneer; Singh, Ajay; Choudhary, Mazhar Hussain; … - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-25
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...
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Corporate sustainability reporting
Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21
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Environmental photograph use in corporate sustainability reporting : a machine-supported visual content analysis
Fenk, Lorenz - 2025
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Advancing sustainable development through environmental performance monitoring : the organisational life cycle assessment
Ahmed, Salik; Liscio, Marco Ciro; Sospiro, Paolo; … - 2025
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Corporate anti-corruption disclosure and corporate sustainability performance in the United Kingdom : does sustainability governance matter?
Gerged, Ali Meftah; Salem, Rami; Ghazwani, Musa - 2025
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Does environmental materiality matter to corporate financial performance : evidence from 34 countries
Shen, Siyu; Xie, Jun; Fujii, Hidemichi; Keeley, Alexander; … - 2025
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Environmental accounting disclosure practices : a bibliometric and systematic review
Shoeb, Mohd; Aslam, Aamir; Aslam, Anam - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 4, pp. 226-239
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Green intellectual capital and corporate environmental performance : does environmental management accounting matter?
Alnaim, Musaab; Abdelmoneim Bahyeldin Mohamed Metwally - In: Administrative Sciences : open access journal 14 (2024) 12, pp. 1-21
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...
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From the implementation of environmental management accounting to organizational sustainability : does stakeholder integration strengthen it?
Muhammad Amir; Azhar, Zubir; Kishan A/L Krishnen - In: Pakistan journal of commerce and social sciences 18 (2024) 4, pp. 1065-1089
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...
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CSR committees and the voluntary disclosures of climate change information in France
Develay, Etienne; James, Emmanuel - In: Finance research letters 69 (2024) 2, pp. 1-6
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The use of institutional theory in social and environmental accounting research : a critical review
Eitrem, Anna; Meidell, Anita; Modell, Sven - In: Accounting and business research 54 (2024) 7, pp. 775-810
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Environmental disclosure and the cost of capital : evidence from the Fukushima nuclear disaster
Bonetti, Pietro; Cho, Charles H.; Michelon, Giovanna - In: The European accounting review 33 (2024) 5, pp. 1693-1721
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Environmental performance of passenger cars in the KSA : comparison of different technologies via a life cycle assessment approach
Alwosheel, Abdulrahman; Koroma, Michael Samsu - 2024
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Life cycle assessment of road freight decarbonization in Saudi Arabia
Koroma, Michael Samsu; Xun, Xu; Alwosheel, Abdulrahman - 2024
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Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy
Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548
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Environmental supervision distance, government-enterprise collusion and corporate environmental information disclosure
Wang, Bin; Ma, Yonghong; Luo, Beier; Shi, Daqian; … - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18
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On the accounting implications of the dilemma : who speaks for nature?
Pesci, Caterina; Gelmini, Lorenzo; Vola, Paola - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 75-99
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207250
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Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws : case studies from a large and mid-sized company : interim report
Steyrer, Theresa; Elverich, Pia; Rittinger, Sarah - Deutschland / Umweltbundesamt - 2024
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...
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ClimRetrieve : a benchmarking dataset for information retrieval from corporate climate disclosures
Schimanski, Tobias; Ni, Jingwei; Spacey, Roberto; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015144313
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Using AI to assess the decision-usefulness of corporates' nature-related disclosures
Colesanti Senni, Chiara; Vaghefi, Saeid Ashraf; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015144317
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Enhancing waste management in Batang Regency : integrating circular economy principles with life cycle assessment and material flow analysis
Syafrudin; Budihardjo, Mochamad Arief; Wahyuningrum, … - In: Journal of open innovation : technology, market, and … 10 (2024) 4, pp. 1-16
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188152
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Implementing the European Union Green Taxonomy : implications for small- and medium-sized enterprises
O'Reilly, Seán; Gorman, Louise; Mac an Bhaird, Ciarán; … - In: Accounting forum 48 (2024) 3, pp. 401-426
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Rail environmental report
European Union Agency for Railways - 2024
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015275998
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Rail environmental report
European Union Agency for Railways - 2024
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015276227
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Environmental life cycle assessment (LCA) comparison of hydrogen delivery options within Europe
Arrigoni, A. (contributor); Dolci, F. (contributor);  … - Europäische Kommission / Gemeinsame Forschungsstelle - 2024
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...
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The consequences of environmental big data information disclosure on hard-to-abate Chinese enterprises’ green innovation
Zhang, Cheng; Zhou, Bo; Wang, Qunwei; Jian, Yaode - In: Journal of innovation & knowledge : JIK 9 (2024) 2, pp. 1-10
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...
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The moderating effects of national cultural practices on the relationship between international diversification strategies and corporate environmental responsibility disclosures
Sambharya, Rakesh B.; Goll, Irene - In: Long range planning : LRP ; international journal of … 57 (2024) 5, pp. 1-19
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The environmental impact of digital over cash payments in Europe
2024
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Linking environmental management accounting to environmental performance : the role of top management support and institutional pressures
Hasan, Saqr Ali Saleh; Waghule, S. N.; Hasan, Murad Baqis - In: Cogent business & management 11 (2024) 1, pp. 1-20
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531965
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