Corporate disclosure of environmental information has played an important role in the avoidance of dangerous climate change. How firms choose to disclose environmental information about the business opportunities and risks associated with climate change is important to policy makers and...

Existing literature focusing on the impact of corporate sustainable responsibility (CSR) on employees can be broadly divided into two streams. One stream focuses on how CSR affects potential employees, suggesting that it contributes to increasing the attractiveness of a company by creating a...

Following the publication of the Report of the World Commission on Environment and Development in 1987, many managers, researchers, and investors have questioned how and why companies should address environmental and social concerns. This article empirically investigates how environmental and...

In the Sustainable Development Goals (SDGs) adopted by the United Nations (UN), goal 12 (“ensure sustainable consumption and production [SCP] patterns”) has eight outcome targets (12.1-12.8) and three targets for the means of implementation (MoI) (12.a-12.c). This “SCP-via-SDGs” approach...

In recent years, material flow cost accounting (MFCA) has gradually been recognized in Asia by the standardization of ISO 14051 and 14052 and by the project of dissemination undertaken by the Asian Productivity Organization (APO). However, MFCA is still not used across the board. This study...

From the perspective of material flow cost accounting (MFCA), which treats both material and financial flows within a company, this study proposes a corporate waste decomposition model to investigate the effects of material and financial factors on corporate waste generation. The proposed model...

In this paper, we found a strong positive post-rescue performance for acquiring firms. Furthermore, we observed even more dramatic recovery effects when we focused on accounting accrual components, such as the credit sale increases or reduction of PPE depreciation value. We found that investors...

This study aims to investigate two important issues: whether or not public infrastructure contributes to production in the private sector, and whether or not political economy factors such as political situations, lobbying factors, and the availability of national grants for investment affect...

Information and Communication Technology (ICT), particularly with the diffusion of the Internet, stimulates electrical transaction. A large part of the discussion conducted mainly by economists, has advocated the technical openness of the electrical transaction as ``electrical market" , which is...

Here we test the hypothesis that commodities at their peak valuation are transported by air and those at their birth and maturity are shipped by sea, and that shippers would choose air for transporting high-valued commodities. We empirically investigated how the product lifecycle of commodities...