Sustainability reporting can be seen as an attempt to bring improved environmental, social, and governance (ESG) practices to mainstream business. However, this movement to mainstream is hampered by the disconnect between financial and ESG information. Both reporting streams use the concept of...

Since the 1950’s, plastic has become a dominant material with a myriad of applications. U.S. solid waste policies led to a strategy reflecting the pollution haven hypothesis, where developed countries export plastic waste and pollution-intensive plastic recycling to developing countries,...