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...

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...

As expected, this decade is proving to be decisive in dealing with climate change. 2023 and 2024 have seen temperature records broken around the world and subsequent climate change trends that are transforming the planet, with Europe warming faster than any other continent. Along with all other...

Energy-related carbon emissions from the transportation sector are one of the major obstacles to achieving global carbon reduction targets. Current research on transportation energy mainly focuses on the energy end-use stage, with a lack of simulations covering both the front-end and end-use...

In today's environment, ensuring sustainable development is one of the long-term goals of any state, and therefore consideration of new approaches and concepts remains relevant. The purpose of this study was to investigate approaches to accounting in the context of the circular economy. The...

As the impacts of climate change become increasingly pronounced, the urgency for comprehensive and effective policy responses has intensified. Concerted efforts need to be made to contribute to decarbonising and meeting net zero targets in time. For this, Horizon Europe supports R&I addressing...

Great efforts in biotechnology are being made to reduce the use of fossil fuels and to drive a transition toward a bioeconomy. However, these early-stage technical concepts also carry sustainability risks at ecological, social and economic levels due to large-scale biomass flows when scaled to...

The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and datapoints, and prepared in a standardized,...

This paper presents an overview of the measures linked to social and environmental sustainability. Then, it proposes an empirical analysis of these impacts with an example of cotton production in India. The application of the Life Cycle Assessment (LCA), as outlined by ISO 14040, allows one to...

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....

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...

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...

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...

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....

This study examines the degree of alignment between the actual environmental performance and the ESG disclosures of 365 listed financial institutions in Europe for the fiscal year 2024. Although ESG reporting has become a standard practice in the financial sector, there are still concerns that...

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...

The construction of the Tehran-Shomal Freeway is a major infrastructural project in Iran aimed at enhancing connectivity between Tehran and northern regions. This study evaluates the environmental impacts associated with the construction of the third section of this freeway. Using Life Cycle...