Ziel der vorliegenden Studie ist es, eine ökonomische wie ökologische Bewertung für alternative Kraftstoffe und Antriebe bei PKW für Fahrzeuge der Kompaktklasse in Deutschland für 2020 und 2030 vorzunehmen. Die wirtschaftliche Bewertung erfolgt nach einem Total-Cost-of-Ownership-Ansatz,...

This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...

The objective of this paper is to analyze the relationship between the social and environmental practices of Corporate Social Responsibility (CSR), and the economic-financial, social, and environmental performance in Mozambican companies, from the managers' perspectives. The data were collected...

Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...

This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...

Environmental management issues have become a global concern and many governments have developed policies that include environmental regulations. Under this framework, companies have become responding to the demands of all different parties to legitimize their actions. Studies have increased in...

The study examines how the United Kingdom (UK) mandatory greenhouse gas emissions (GHG) disclosure regulation affects the number of directors on environmental-related board committees. Using a difference-in-difference specification with a quasi-natural experiment set-up of the mandatory GHG...

Sustainability reporting awareness is increasing worldwide. Extant research examining sustainability reporting has mainly focused on developed economies. With the exception of South Africa, there has not been much progress made in sustainability reporting by firms in African countries. This...

Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...

This paper studies firms’ information withholding in a mandatory environmental disclosure regime where regulators only allow firms to withhold information regarded as a trade secret. I find evidence of withholding information for reasons other than proprietary-cost concerns, which is...

Bioenergy is an economic and ecological alternative energy, derived from biomaterials such as bioethanol, biomass, biodiesel etc. Therefore, biodiesel is a renewable and biodegradable fuel could be manufactured from vegetable oils, animal fats, or recycled restaurant grease. Traditionally world...

The study identifies influential aspects of corporate environmental disclosure (CED) studies and constructs future agendas for CED research. We reviewed 560 articles on CED from 215 journals published between 1982 and 2020, employing a bibliometric model. Our insights are three-fold. First, we...

Auditing the natural resource asset accountability of local officials is an institutional innovation in the political context of “the Party controls officials” in China. This study investigated the effect of changes in the promotion assessment of local officials (i.e., including...