Purpose – The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting. Design/methodology/approach – This paper drew on accounting, audit and...

Purpose – The purpose of this paper is to demonstrate that spending on environmental protection will aid, rather than hamper, economic development which is itself sustainable. The paper attempts to show that a more activist role of the governments of Asia‐Pacific countries in the making and...

Purpose – This paper seeks to investigate sulphur dioxide (SO 2 ) emissions trading practice in China and discusses what it might reveal about the suitability of using emissions trading to achieve carbon reductions in China. Design/methodology/approach – The paper explores the Taiyuan SO 2...

Purpose – This paper seeks to explain how inefficient learning rules may lead to a perception of economic and ecological realities that may be systematically distorted in the long run. Design/methodology/approach – The paper evaluates long‐term growth in standard growth‐pollution models....

Purpose – The paper aims to explore the role of management accounting practices as facilitators of the environmental management. Design/methodology/approach – A qualitative study involving semi‐structured interviews with environmental and accounting managers from six Spanish factories has...

Purpose – The purpose of this study is to examine what the most significant aspects of environmental sustainability in the forest biorefinery sector are and what kind of criteria should be applied to an evaluation of environmental sustainability in the forest biorefinery context....

Purpose – The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far‐reaching implications for economic operators. This paper aims to analyze LCA limitations for biofuels based on RED from an environmental...

Purpose – The study aims to evaluate the informational value to investors of the Toxics Release Inventory (TRI) as an external outcome measure of corporate environmental performance. Emphasis is placed on the market response differences between three highly polluting industries....

Purpose – This paper aims to examine the antecedent factor, top management's commitment to environmental sustainability, for the adoption of a sophisticated internal environmental information system; measured by the broad‐scope, timeliness, aggregation and integration of such information....

Organizations realize that a strong supporting logistics or electronic logistics (e‐logistics) function is an important organizational offering from both the commercial and the consumer perspective. The implications of e‐logistics models and practices cover the forward and reverse logistics...