The purpose of this study is to investigate the influence of environmental disclosure and corporate governance on the financial performance of Islamic banks in Saudi Arabia. This study highlights that sustainable practices are transparent with financial objectives using the religious framework...

This research investigates the intricate connections between environmental crimes, profitability, leverage, and environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as its theoretical lens. This study focuses on the...

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...

This second edition of the European Maritime Transport Environmental Report (EMTER 2025) examines the progress made towards achieving Europe's decarbonisation targets and environmental goals for the maritime sector while indicating the most important trends, key challenges, and opportunities....

Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....

Purpose - The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis...

We map the mining sector in Europe, with a focus on Energy Transition Metals (ETMs), and present an in-depth analysis of the environmental impact and associated monetary costs, at the regional level, of extraction activities. We aim to offer a spatially disaggregated view of the current mining...

Sustainable product development requires integrating eco- and open innovation. Traditional Design Thinking (DT), while effective for iterative product improvement, often lacks the capability to address environmental considerations comprehensively, necessitating new approaches to balance consumer...

A detailed analysis of non-financial and sustainability reporting may indicate companies' attention to and responsibility regarding environmental, social, and economic aspects. This article investigates the correlation between environmental performance as a non-financial metric and financial...

Introduction -- Corporate environmental performance and environmental disclosure -- Environmental management accounting practices -- The relationship between Environmental management accounting, environmental disclosure, governance, and corporate environmental performance: Some empirical...

This study investigates the relationship between green intellectual capital and corporate environmental performance, with a specific focus on the moderating role of environmental management accounting. Data were collected from a sample of 298 employees working in the Egyptian industrial sector...

This study investigates the impact of environmental management accounting implementation on organizational sustainability in the manufacturing sector of Pakistan, focusing on the moderating role of stakeholder integration (i.e., behavior of adaptation, interaction with stakeholders, and...