This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between environmental auditing (EA) and sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The impact of environmental auditing upon improving the sustainable performance...

This paper investigates the role of the U.S. Environmental Protection Agency in advancing environmental justice through monitoring and enforcement efforts mandated by the Clean Air Act. Our analysis relies on a comprehensive dataset encompassing auditing information from all environmentally...

This paper investigates the role of the U.S. Environmental Protection Agency in advancing environmental justice through monitoring and enforcement efforts mandated by the Clean Air Act. Our analysis relies on a comprehensive dataset encompassing auditing information from all environmentally...

Over the past few years it has become increasingly clear that the physical consequences of climate change and the transition to a carbon-neutral economy are posing risks to companies and must be managed accordingly. At the same time, around half a million sites belonging to companies and other...

The eco-management and audit scheme (EMAS) may be considered as an important instrument for both the ‘sustainable consumption’ and for the ‘production and sustainable industrial policy’ action plans [1]. Its objective is to promote continuous improvements in the environmental performance...

Considering internationally accepted voluntary standards of an environmental management system (EMS) as tools that can help businesses meet the agenda for sustainable development and environmental wellbeing, this study aims to examine selected firm characteristics and financial performance that...

By 2050, the European Union aims to become climate neutral. The achievement of this goal will require, among others, a massive boost in energy efficiency. Companies and other organizations can make a significant contribution to climate protection through systematic and long-term energy...

Voluntary environmental management programs for firms have become an increasingly popular instrument of environmental policy. However, the literature's conclusion on the effectiveness of suchprograms is ambiguous, and for the European region there is a lack of evidence based on a large control...

Energy audits are key to increase investments in energy efficiency, as they allow to overcome the 'information gap'- one of the biggest obstacles to this type of investment. However, on average only 30% of SMEs said to have carried out an energy audit between 2015 and 2018. This paper assesses...

Part 1 Framing the issues -- 1 Curating environmental accounting knowledge -- 2 The foundations of environmental accounting -- 3 Theorising environmental accounting and reporting -- 4 Before research methods comes methodising: Implications for environmental accounting research -- 5 The...

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as...

The EMAS Regulation is evaluated at regular intervals. Based on these evaluations, the European Commission and EU Member States decide whether a revision of the scheme is necessary. The last revision took place in 2009 and resulted in the entry into force of the current EMAS Regulation No...

JRC-Petten conducts scientific and technical activities in the domains of energy technology, renewable energy, energy efficiency, security of energy supply and nuclear reactor safety, some of which require experimental facilities and laboratories. The JRC-Petten site uses a certified system...

"Linking environmental impacts from human activities, to the economy is generally advocated. But the non-availability of actual monetary values of impacts, hinders its use in practical terms. Another problem is the poor understanding of what is available, and the very different values it...

Chapter 1: Introduction -- Chapter 2: Utility functions: Consumption -- Chapter 3: Growth in Business -- Chapter 4: Certification of Sustainability -- Chapter 5: Corporate Implementation and Business forms -- Chapter 6: Investment Implementation.

2014 was the first year of the new five‑year strategy and MAWP. Therefore, the Annual Work Programme (AWP) 2014 necessarily contained lines of continuity with the previous annual plans along with some new emphases. Across the strategic areas structuring the MAWP 2014-2018, those priorities in...

2014 was the first year of the new five‑year strategy and MAWP. Therefore, the Annual Work Programme (AWP) 2014 necessarily contained lines of continuity with the previous annual plans along with some new emphases. Across the strategic areas structuring the MAWP 2014-2018, those priorities in...

This paper investigates the effects of the EU Environmental Management and Auditing Scheme (EMAS) on environmental innovations and competitiveness in German facilities. It comprises twelve in-depth case studies and telephone interviews with 1277 EMAS-validated facilities. The surveys show a...

We develop an economic model of greenwash, in which a firm strategically discloses environmental information and a non-governmental organization (NGO) may audit and penalize the firm for failing to fully disclose its environmental impacts. We identify conditions under which NGO punishment of...

This report aims to describe how the EMAS Sectoral Reference Documents on best environmental management practise are developed. Firstly, the EMAS regulation and the legal background of the documents are introduced. Afterwards, the main elements included in such documents (best environmental...

Este documento tiene como propósito describir las posturas teóricas y las divergencias surgidas entre los economistas neoclásicos y de aquellos economistas que hallaron en la física un soporte mucho más consistente para su teorización, al trasladar a su campo de estudios la segunda ley de...

A green campus is one which addresses environmental challenges in all its fields of activity: administration, research and education. Higher education institutions are in an outstanding position to act as incubators, role models and multipliers for sustainable development among researchers,...

In 2010 the International Organisation for Standardization (ISO) launched ISO 26000, an international standard providing guidance on translating social responsibility principles into effective actions. Its main objective is to promote a global common understanding of social responsibility among...

A green campus is one which addresses environmental challenges in all its fields of activity: administration, research and education. Higher education institutions are in an outstanding position to act as incubators, role models and multipliers for sustainable development among researchers,...

Ziel des Papiers ist es, einige grundlegende professionssoziologische Konzepte in die Debatte über Global Governance einzuführen. Zu den wichtigsten Governance-Mechanismen zählen nicht nur Hierarchien, Märkte und Netzwerke, auch professionsorientierte Institutionen spielen eine wichtige...

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

In many regulated markets, private, third-party auditors are chosen and paid by the firms that they audit, potentially creating a conflict of interest. This paper reports on a two-year field experiment in the Indian state of Gujarat that sought to curb such a conflict by altering the market...

Many firms have instituted a policy of conducting their own "environmental audits" to test compliance with a complex array of environmental regulations. Yet, commentators suggest that self-auditing is still not as common as it should be because firms fear that the information they gather will be...

Introduction -- Environmental performance auditing -- Global trends in environmental performance auditing -- Current practices in environmental performance auditing -- Environmental performance auditing in three countries -- Challenges and barriers -- Perspectives and prospects -- Appendix: A...