Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in...

The objective of this paper is to examine social and environmental disclosures against general and industry benchmarks for the quantity and quality of social and environmental reporting practice. To achieve this, a content analysis approach has been applied to disclosures of the 25 Australian...

Purpose – This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated in the state of New South Wales...

Business and government leaders from around the world are increasingly sounding the alarm about the need for effective management of business dependencies and impacts on ecosystems. As a consequence, financial institutions have recently made a formal commitment to work towards integrating...