Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is...

About one third of global edible food is lost or wasted along the supply chain, causing the wastage of embedded natural and economic resources. Life cycle methodologies can be applied to identify sustainable and viable prevention and valorization routes needed to prevent such inefficiencies....

In spite of raising awareness of the environmental impacts associated to the production and utilization of plastics, in many situations, the use of plastics is advantageous, and options are still unavailable or under development, representing an opportunity to develop more sustainable options,...

The main objective of this study was to analyse the environmental impacts of roof top greenery systems for a building in Sydney, Australia, using the Life Cycle Assessment (LCA). SimaPro software was used for the simulation. The input data for SimaPro on roof barrier, protection layer, drainage...

We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to subsequently reduce their emissions. For UK-incorporated listed firms such a mandate was adopted in 2013. Using a difference-in-differences design, we find that firms affected by the...

In Circular Economy, remanufacturing is one of the most beneficial circular loops to guarantee the conservation of resources. There are some alternatives to multiple life cycle products such as reuse, renovation, refurbishment or recycling although remanufacturing is the only option that...

Literature on the choice of model for deriving an input–output table (IOT) from a pair of supply–use tables (SUTs) has focused on the consequences for the IOT and the Leontief inverse. Analyzing the technology and fixed sales structure transformation models and their applications involving...

Transport and logistics activities contribute heavily to global sustainability problems, yet the implementation of corporate social responsibility and sustainability reporting in the sector lags behind. This paper aims to analyze sustainability reporting in the logistics sector, with focus on...

This study aims to assess the linkage of environmental strategy and firm performance with sequential mediation role of environmental management accounting and top management commitment. Based on survey data, total 308 questionnaires were utilized to test the study's hypotheses by applying...

The recent ban on conventional incandescent lamps for residential use led Brazilian consumers to choose from three main lighting technologies: incandescent halogen, CFL (Compact Fluorescent Lamp), and LED (Light Emitting Diode). Despite the fact that their electrical performances are well known,...

We examine whether mandatory disclosure of greenhouse gas (GHG) emissions influences companies' GHG emission levels. We identify the disclosure effect by exploiting a mandate requiring UK-incorporated listed companies to disclose information on GHG emissions in their annual reports. Using a...

We examine how mandatory disclosure of greenhouse gas (GHG) emissions influences companies' emission levels. We identify the effect of full transparency by exploiting a mandate requiring UK-incorporated listed companies to disclose information on GHG emissions in their annual reports. Comparing...

Die integrierte Berichterstattung soll finanzielle und strategische Aspekte entsprechend mit relevanten Nachhaltigkeitsthemen verknüpfen. Durch eine damit einhergehende, verbesserte Datengrundlage und Kommunikation zwischen verschiedenen Abteilungen können so ökologisch nachhaltigere...

Hybrid life cycle assessment (LCA) has been developed for almost 40 years, but its applications are still limited to certain products/industries. This study endeavors to expand the accessibility of hybrid LCA from specialists to practitioners by developing a streamlined and semi-automated hybrid...

Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study...

This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports. It takes as its starting point the UN Sustainable Development Goal 12: "Ensure sustainable consumption and production patterns", with...

The construction industry contributes around 18% of greenhouse gas emissions, 40% of depletion of natural resources, and 25% of wastes globally. To reduce these impacts, construction industries can adopt low-carbon alternatives for construction materials and waste minimisation strategies,...

This note presents a method to decompose life cycle inventories derived from integrated and mixed-unit hybrid life cycle assessment. The approach extends the decomposition method described by Wiedmann (Econ Struct 6:11, 2017. https://doi.org/10.1186/s40008-017-0072-0) by differentiating between...

This open access book provides insight into the implementation of Life Cycle approaches along the entire business value chain, supporting environmental, social and economic sustainability related to the development of industrial technologies, products, services and policies; and the development...