This article describes how the Environmental Management and Audit Scheme (EMAS) is considered an effective means for firms to address environmental challenges such as wastewater treatment, solid waste management, recycling practices and air emissions control. Many of the present studies have...

While several decades ago, discussions regarding corporate social responsibility (CSR) were limited to a small group of academics and parts of the business sector; in the recent past, it has grown to become a complex concept with multiple effects and aspects. It is considered to be heavily...

This paper examines the willingness of hoteliers, in Corfu Island of Greece, to invest in proactive energy management practices and environmental management systems to address energy problems. Three binary logistic regression models were estimated to identify those variables that affect...

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...

Recently, in the banking sector, consideration of corporate environmental information has been increasingly incorporated into the decision-making process. This trend is a result of the relationship between environmental and credit risk and the growing demand from banks for this information....