Search Results - subject_exact:"Environmental reporting"

Towards the regulation of non-financial reporting : the impact on environmental disclosure within the oil and gas sector

Fera, Pietro; Moscariello, Nicola; Salzillo, Gianmarco; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455334

Environmental reporting and financial performance : evidence from the banking sector in BRICS countries

Gidage, Mithilesh; Gyamfi, Bright Akwasi; Asongu, Simplice - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460033

Accounting for carbon emissions among large U.S. companies : does materiality matter

Lopez, Katherine J.; Rotaru, Camelia S. Ferrua - 2024

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633832

Do board internationalization, political relations and gender diversity determine the corporate environmental reporting practices in Jordan : a Random-Effect test

Bani-Khalid, Tareq; Alshirah, Malek; Al-Adamat, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149377

Implementation of corporate social responsibility (CSR) in improving environmental performance and its impact on green accounting and green innovation

Nurdiniah, Dade; Sri Yuli Putri; Novialumi, Anita; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616940

Green financing and SMES performance in South Africa : role of environmental management accounting practice

Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617021

How does environmental information disclosure affect corporate environmental performance? : evidence from Chinese a-share listed companies

Lin, Zehao - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617194

From transparency to sustainability : the role of climate change and social responsibility disclosure in enhancing sustainable performance

Khalaf, Ayad Jumaah; Khalaf, Ahmed Mohammed; Kadhim, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617226

The role of government environmental policy and industrial factors on corporate financial performance mediated by environmental accounting management

Rumasukun, Mohammad Ridwan; Noch, Muhamad Yamin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617400

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618198

The impact of regulatory reforms on corporate climate-related environmental reporting in China

Yang, Helen Hong; Farley, Alan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610895

The impact of climate-related risks on firm performance : evidence from the healthcare sector

Toumi, Amina - 2026

This paper aims to explore the impact of climate-related risks on corporate performance, specifically within the healthcare sector.It analyses three key factors: climate risk physical leverage, government climate risk scores and environmental performance scores, using global data from 977 firm...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616434

Environmental performance of single-use plastic packaging : a life cycle assessment of end-of-life scenarios in the agri-food sector

Perez-Pastrana, Lydia; Guevara, Zeus; Castillo, Esteban; … - 2026

Plastic pollution poses a critical environmental challenge, driven by excessive consumption and inadequate waste management, particularly in agri-food systems. Mismanaged municipal solid waste contributes to severe ecological degradation as plastics accumulate in terrestrial, aquatic, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596510

Unveiling the environmental footprint of photovoltaic systems : a life cycle assessment across technologies and configurations

Luo, Xinyu; Chen, Wei; Nie, Jianyun; Li, Zhaoling - 2026

Rapid global PV (photovoltaic) expansion driven by global decarbonization goals requires comprehensive life cycle environmental evaluation. This study applies a harmonized life cycle assessment (LCA) to seven representative PV modules across six installation scenarios, enabling consistent...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596583

The effect of external assurance on corporate carbon disclosures : empirical evidence from Europe

Papadopoulos, Georgios - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015620557

Tourism eco-efficiency through a modular lens

Teigeiro, Sarah; Bernard, Sophie; Frayret, Jean-Marc - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641281

The geography of mining and its environmental impact in Europe

Bastianin, Andrea; Del Bo, Chiara; Shamsudin, Luqman - 2026

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643118

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The geography of mining and its environmental impact in Europe

Bastianin, Andrea; Del Bo, Chiara; Shamsudin, Luqman - 2025

Book / Working Paper

Tier count in traffic-light eco-labels

Ansink, Erik; Klapwijk, Frederic - 2026

We study whether the number of tiers in a traffic-light eco-label affects consumer welfare. We develop a model in which consumers observe price, quality, and the label tier, but infer a product's environmental quality ("greenness") imperfectly. In that setting, adding a tier can improve the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644874

The hidden costs of scientific progress : a call for holistic and environmentally sustainable approaches to scientific research

Hermann, Erik; Hahn, Rüdiger - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655837

Regulatory framework : from traditional accounting to non-financial accounting

Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651969

Environmental, social and governance reporting quality and firm lag vs. lead performance : evidence from Sri Lankan listed companies

Patabendige, S. S. J.; Kasthuriarachchi, L. M.; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632738

Unpacking the role of Green process innovation as a linking mechanism between environmental management accounting and environmental performance in the oil sector

Metwally, Abdelmoneim; Hasanein, Ahmed M. - 2026

This study examines the impact of Environmental Management Accounting (EMA) on Corporate Environmental Performance (CEP). Furthermore, it explores the mediating role of Green Process Innovation (GPI) in this relationship. Data from 558 employees across registered Saudi Arabian oil and natural...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633632

From disclosure to distortion : how strategic ESG disclosure shapes green innovation bubbles

Li, Meiyi; Gan, Yufei - 2026

Strategic environmental, social, and governance (ESG) disclosure practices that create favorable impressions while concealing unfavorable environmental performance have become increasingly common among corporations. This study investigates how such practices influence green technology innovation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664804

Accounting for imperfect displacement in life cycle assessment for refurbishing and remanufacturing operations

Cavallin Toscani, Antonio; Agrawal, Vishal; Atasu, Atalay; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015666491

Fast and furious : the rise of environmental impact reporting in food systems

Deconinck, Koen; Jansen, Marion; Barisone, Carla - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014331342

A multi-perspective exploration of the environmental website disclosure in global manufacturing

Thimm, Heiko; Rasmussen, Karsten Boye - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014328829

Sustainability disclosure in the Gulf Cooperation Council (GCC) countries : opportunities and challenges

El Alfy, Amr; Elgharbawy, Adel; Driver, Tia Rebecca; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618151

E-ledgers carbon accounting

Kaplan, Robert S.; Ramanna, Karthik - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440935

Does consistent management of accounting and non-accounting information on environmental risks improve the relevance of environmental performance for investors?

Ricca, Bruno; Loprevite, Salvatore; Raucci, Domenico; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655446

European maritime transport environmental report 2025

2025

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015322699

Stakeholder engagement disclosures in sustainability reports : evidence from Italian food companies

Galeotti, Rubina Michela; Camilleri, Mark Anthony; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211011

Different shades of green : EU corporate disclosure rules and their effectiveness in limiting "greenwashing"

Nieto, María J.; Papathanassiou, Chryssafoula - 2025

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330358

Can green investors improve the quality of corporate environmental information disclosure?

Cheng, Huifang; Cao, An; Hong, Chenxiang; Liu, Dengao; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331602

A critical analysis of the integration of life cycle methods and quantitative methods for sustainability assessment

Cerchione, Roberto; Morelli, Mariarosaria; Passaro, Renato - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333359

The influence of NGO-corporate relationship on environmental disclosure : evidence from the fashion industry

Crapa, Giuseppe; Roma, Paolo; Bruccoleri, Manfredi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333439

Mandatory disclosure of standardized sustainability metrics : the case of the EU Taxonomy Regulation

Nipper, Marvin; Ostermaier, Andreas; Theis, Jochen C. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333445

Does environmental materiality matter to corporate financial performance : evidence from 34 countries

Shen, Siyu; Xie, Jun; Fujii, Hidemichi; Keeley, Alexander; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333594

Corporate sustainability reporting

Barker, Richard - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333604

Does environmental disclosure and corporate governance ensure the financial sustainability of Islamic banks?

Saqib Muneer; Singh, Ajay; Choudhary, Mazhar Hussain; … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337375

Creditors at the gate : effects of selective environmental disclosure on the cost of debt

Attig, Najah; Rahaman, Mohammad; Trabelsi, Samir - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338420

Environmental photograph use in corporate sustainability reporting : a machine-supported visual content analysis

Fenk, Lorenz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357433

Advancing sustainable development through environmental performance monitoring : the organisational life cycle assessment

Ahmed, Salik; Liscio, Marco Ciro; Sospiro, Paolo; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357985

Corporate anti-corruption disclosure and corporate sustainability performance in the United Kingdom : does sustainability governance matter?

Gerged, Ali Meftah; Salem, Rami; Ghazwani, Musa - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015357994

A causal analysis of environmental and financial performance : differences between brown and green firms

Vashisht, Rupali; Calvo Pardo, Héctor F.; Olmo, Jose - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193701

Are environmentally sensitive firms more likely to release corporate environmental disclosures? : evidence from environmental risk management

Chung, Chune Young; Kim, Incheol; Yang, Rong - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358132

Open eco-innovations in sustainable product development : model framework of design thinking in Quality Life Cycle Assessment (DT-QLCA)

Siwiec, Dominika; Gajdzik, Bożena; Gawlik, Remigiusz; … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358654