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...

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...

As global competition is getting more and more intense, there is an increasing trend manifesting the increasing interest in sustainable supply chain management. This study introduces four sustainable supply chain indicators from the upstream (supplier), middle stream (focal firm) and downstream...

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...

Recent empirical studies often support the positive relationship between corporate environmental performance (CEP) in terms of carbon dioxide (CO2) and greenhouse gas (GHG) emissions and corporate financial performance (CFP). However, this depends on the measurements of CEP (the absolute and...

This study investigated the relationship between corporate efficiency and corporate sustainability to determine whether firms concerned about environmental, social and governance (ESG) issues can also be efficient and profitable. We applied data envelopment analysis to estimate corporate...

This study compares the shadow price (marginal cost) and shadow value (total cost) of patent stock (as knowledge stock) in each of 92 countries between 1992 and 2010. Two specifications are considered in the data envelopment analysis approach. One specification considers population, capital,...

Japan’s fishery harvest peaked in the late 1980s. To limit the race for fish, each fisherman could be provided with specific catch limits in the form of individual transferable quotas (ITQs). The market for ITQs would also help remove the most inefficient fishers. In this article we estimate...