Search Results - subject_exact:"Umweltgesamtrechnung"

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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015617400

Environmental bads

Diewert, Walter E.; Fox, Kevin J. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618190

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://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://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://ebvufind01.dmz1.zbw.eu/10015616434

Pilot U.S. physical and monetary energy flow accounts

Chambers, Matthew L.; Highfll, Tina; Van Duym, Dirk - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604333

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

Papadopoulos, Georgios - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620557

Bibliometric insights into green accounting research : analysing trends, impact, and theoretical foundations

Yang, Shi; Kythreotis, Alexios - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640638

Tourism eco-efficiency through a modular lens

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

Persistent link: https://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://ebvufind01.dmz1.zbw.eu/10015643118

Show one more version 1

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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015633632

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666491

Deflators and ecosystem services

Bartolini, Alice; Grice, Joseph; Ekins, Paul; Weale, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665751

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://ebvufind01.dmz1.zbw.eu/10015664804

Sustainable production indicator (SPI) : a sustainability indicator applied to the production of friction materials

Pinto Junior, Marcos José Alves; Batista, Orlando Henrique - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675460

Green practices for environmental excellence : transforming environmental performance through green innovation and managerial environmental concern

Tan, Qingmei; Ali, Kamran; Malik, Muhammad Siddique; … - 2026

This study investigates the mediating role of green innovation in the relationship between green practices (e.g., environmental management accounting, green intellectual capital, and environmental ethics) and environmental performance, drawing on the Natural Resource-Based View (NRBV). Moreover,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671723

The impact of abnormal ESG on firm value : focusing on voluntary disclosure on carbon emissions

Lee, Jaehong; Kim, Suyon - 2026

Following the COVID-19 pandemic, investors' growing focus on sustainable management has increased substantially, drawing greater attention to Environmental, Social and Governance (ESG) practices. This study examines the effect of abnormal ESG investment, defined as ESG activities exceeding the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671725

Natural Capital Accounting in Lao PDR Technical Report : Accounting for Forest Extent 2000-2022

2026

The report presents technical guidance on Natural Capital Accounting (NCA) in Lao PDR, focusing on forest extent over the period 2000–2022. It applies the System of Environmental-Economic Accounting (SEEA) framework to systematically organize and analyze data on forest administrative areas,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069822

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://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://ebvufind01.dmz1.zbw.eu/10015596583

Climate risk disclosures and auditor expertise

Pham, Ly; Hay, David; Miihkinen, Antti; Myllymäki, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064549

Life cycle emissions of electric, hydrogen, and fossil-fueled heavy-duty trucks : trade-offs in CO₂, CH₄, and NOₓ reductions

shribu, Zheng - 2026

Heavy-duty vehicles produce approximately one-third of road transport greenhouse gas emissions and remain a critical bottleneck in transport decarbonization. Prior life cycle studies have focused on a single fuel or pollutant, leaving a gap in the joint assessments of carbon dioxide, methane,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084106

Water, land, materials, and emissions for providing decent living standards around the world

Vélez-Henao, Johan Andrés; Streeck, Jan; Kikstra, Jarmo; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084684

Environmental responsibility and financial performance : evidence from Mexico

García, Arturo; Luna, Edgar M. - 2026

This study examines the relationship between environmental responsibility (ER) and financial performance (FP) using data from Mexican publicly listed firms between 2018 and 2022. Employing a suite of econometric techniques-including static panel data models, the Generalized Method of Moments...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070509

Is green GDP just GDP in disguise? : a note on the persistence of environmentally-adjusted national income

Polat, Onur; Gupta, Rangan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089597

Optimizing circular supply chains for live-streaming E-commerce : managing reverse logistics and environmental impacts using life cycle assessment

Sohail, Maham; Roy, Prosenjit; Khan, Sharfuddin Ahmed; … - 2026

Background: Live-streaming e-commerce has emerged as a significant retail channel, especially in the apparel industry, characterized by high impulse-driven purchase rates and elevated product returns. Reverse logistics processes associated with these returns generate considerable environmental...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667069

Life cycle assessment (LCA) of high-input production systems for achieving indigenous food sovereignty

Vavra, Cody J.; Hayman, Jann; Simpson, Catherine; … - 2026

The displacement of Native Americans from their ancestral lands has disrupted their traditional food pathways, ultimately leading to food insecurity. The COVID-19 pandemic exacerbated ongoing food supply issues for many Native Americans. Using CARES (Coronavirus Aid, Relief, and Economic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084284

Toward climate-smart agriculture in Iran : a six-decade life cycle assessment of 17 crops across four climatic zones

Sharafi, Saeed; Mottaghi, Fatemeh; Omidvari, Fatemeh - 2026

Agriculture in Iran operates under acute water scarcity, climate stress, and reliance on input-intensive practices that amplify environmental pressures. This study presents the first long-term, spatially explicit life cycle assessment (LCA) of 17 major crops across four climatic zones from 1960...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084111

Economic impact of recycled and bioplastic packaging production in Australia : a Monte Carlo simulation model

Taskhiri, Mohammad Sadegh; Symons, John - 2026

The shift towards sustainable packaging necessitates evaluating alternatives such as recycled polyethylene terephthalate (rPET) and bio-based polylactic acid (PLA) against conventional PET, particularly with respect to economic viability and environmental trade-offs in specific regional...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089329

From incentives to action : how young individuals translate motivations into committed reductions in product carbon footprints?

Qu, Xinran; Wu, Junliang; Zhang, Huiwen; Liang, Yuhan; … - 2026

Promoting low-carbon actions among young individuals is crucial for consumption-based mitigation. As a behavior intervention tool, the carbon inclusive mechanism holds significant potential to support this transition. However, empirical evidence on its effectiveness in carbon emission reduction...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089546

Toward reliable emission reporting : a comparative study of GHGRP self-reports and climate TRACE satellite data

Kania, Felix Maximilian - 2026

Accurate and transparent greenhouse gas (GHG) emissions data is crucial for effective climate mitigation, yet existing reporting systems remain inconsistent and difficult to verify. Carbon accounting has emerged to give structure and legitimacy to these measurement efforts by mandating rules for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016089311

Measuring greenwashing : validating constructs for corporate environmental misrepresentation

Okeke, Augustine - 2026

This study addresses the growing issue of greenwashing, where companies falsely claim environmental responsibility without substantive action, by developing and validating constructs to measure corporate environmental misrepresentation. Focusing on key dimensions, misleading environmental...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092073

Points to consider for incorporating climate impacts into health economic evaluation

Oldenburg, Jule; Lange, Oliver; Keil, Mattis; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016074110

Dietary shifts for climate and health : socioeconomic perspectives from Spain

De Tomassi, Chiara; Lassaletta, Luis; Martínez-Cano, … - 2026

This study examines the carbon footprints (CFs) of Spanish household food consumption in 2022, based on survey-based data. The results are assessed considering differences in food consumption patterns across socioeconomic status (SES), categorised by their job status and level of education into...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084045

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618151

E-ledgers carbon accounting

Kaplan, Robert S.; Ramanna, Karthik - 2025

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015322699

The comparative travel expenditure method for ecosystem accounting

Bartolini, Alice; Ferrini, Silvia; Fezzi, Carlo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373914

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

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

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015331602