The System of Environmental-Economic Accounting: Ecosystem Accounting (SEEA EA) constitutes an integrated and comprehensive statistical framework for organizing data about habitats and landscapes, measuring the ecosystem services, tracking changes in ecosystem assets, and linking this...

From reviewing the literature, there was still a scarcity of research about direct and indirect relationships between fintech adoption (FA) and banks' environmental performance (BEP), particularly in developing countries. Therefore, this is a pioneering study that empirically explored the...

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...

The Environmental Footprint (EF) methods are scientific tools and rules designed to calculate the environmental impact of products and organisations. Developed by the European Commission with the involvement of relevant stakeholders, their main purpose is to provide reliable and verifiable...

This paper aims to calculate emissions in Ireland by applying a production-based Accounting (PBA) approach and a consumption-based Accounting (CBA) approach. PBA considers emissions in Ireland to be all emissions emitted in the geographic region of Ireland, whereas CBA includes all emissions...

There is growing recognition that our economies are embedded within and dependent on nature and that nature itself, as our natural capital, should be recognized as an asset to the economy. Further, as the economic and social impacts of the climate and biodiversity crises become more evident,...

In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes necessary to establish a robust accounting...

We consider the question of how to integrate carbon emissions in comprehensive national accounts for the purpose of indicating whether countries’ development is sustainable. We derive an expression for national saving which includes not only the national effect of current global emissions, but...

We consider the question of how to integrate carbon emissions in comprehensive national accounts for the purpose of indicating whether countries' development is sustainable. We derive an expression for national saving which includes not only the national effect of current global emissions, but...

This study aims to examine the effect of the environmental accounting strategy on sustainability performance and explore waste management as a mediation between environmental accounting strategy and the sustainability performance of Micro, Small and Medium Enterprises (MSMEs). Research data was...

This study examined the impact of green accounting on ecological sustainability and employed environmental costs as a mediation between green accounting and sustainability. The study focused on pharmaceutical companies because of the heavy use of natural resources and the subsequent greenhouse...

Current levels of resource use and pollution emissions are responsible for the trespassing of most planetary boundaries. As such, operational and contextual analysis is needed to provide mitigation strategies and policies. This article aims to streamline Economy-Wide Material Flow Accounts...

"While the importance of natural resources and the contributions of the environment to welfare are apparent, traditional national income and wealth accounting practices do not measure or value environmental public goods. This volume examines the conceptual and empirical basis for integrating...

This paper estimates an augmented measure of national output inclusive of environmental pollution damage in the United States economy over a 60-year period. The paper reports two primary findings. First, air pollution intensity declined precipitously from the 1950s to the modern era. Air...

Efforts to assess the possibilities for decoupling economic growth from negative environmental impacts have examined their historical relationship, with varying and inconclusive results. Part of the problem is ambiguity about definitions of environmental impacts, e.g. whether to use territorial...