4,107 Results Found

During the last few years, sustainability has become an increasingly important dimension for corporations. Many stakeholders expect companies to implement sustainability-oriented practices and report on these actions and their results. As a consequen...

Climate change poses an existential threat, spurring businesses and financial markets to integrate environmental accounting and ESG (Environmental, Social, and Governance) disclosures into decision-making. This study aims to examine how environmental...

Corporate ESG (Environmental, Social, and Governance) reporting is increasingly envisioned as evidence of accountability in the energy transition, yet persistent gaps remain between commitments and practices. This study applied the Global Reporting I...

Despite the climate crisis, a significant barrier to sustainability is limitations to the current accounting and reporting system. These deficiencies, mean the global financial system continues to invest trillions of dollars annually in environmental...

The airline industry is currently responsible for more than 2% of greenhouse gas emissions, making it a major contributor to climate change and global warming. The aim of this paper is to investigate how airlines in Spanish-speaking countries communi...

This study investigates the influence of exposure to climate change on the readability of narrative disclosures in annual reports. Analyzing a sample of 38,229 firm-year observations from 2002 to 2022, the study provides evidence supporting the infor...

Previous studies have demonstrated that a positive ergonomics climate with an equal focus on improving operational performance and employee well-being is beneficial to both employee health and organizational performance. This study aimed to assess th...

Adverse medical events (AMEs) often occur in the healthcare workplace, and studies have shown that a positive atmosphere can reduce their incidence by increasing peer report intention. However, few studies have investigated the effect and action mech...

The agenda-setting and attitude-forming role of media has been proven and endorsed over time. Media has played an instrumental role in the way the issue of climate change is perceived by various stakeholders in society. Although studies on media cove...

The trematodes Fasciola hepatica and F. gigantica are transmitted by lymnaeid snails and cause fascioliasis in livestock and humans. Human infection is emerging in southern and southeastern Asia. In India, the number of case reports has increased sin...

This paper empirically investigated the impact of climate governance on the relationship between ESG reporting and firm profitability. The collected sample is all the nonfinancial companies in Europe and Gulf countries during the period 2010–20...

With the commitment of more and more universities to decrease greenhouse gas emissions, standardizing the modeling is now becoming urgent. To date, published climate-relevant emissions can be based on completely different and incomparable accounting...

This study examines the impact of corporate characteristics on climate change governance among 100 of the world’s largest companies, with 1400 observations in the fiscal year 2020. We consider variables such as company location, size, profitabi...

This study examines the intersection of environmental, social, and governance (ESG) disclosure (operationalized through sustainability reporting), corporate financial performance, and the behavioral dynamics of herding in capital structure decisions...

Climate change mitigation involves carbon sequestration that can be supported by Voluntary Carbon Markets (VCMs) and counted as Nationally Determined Contributions (NDCs) in national climate change strategies. Integrating these allows for the determi...

The current literature’s focus on unidirectional effects of psychological and organizational climates at work on work outcomes fails to capture the full relationship between these factors. This article examines whether a psychological climate f...

In 2014, a European Union (EU) Directive required certain large undertakings and groups to disclose non-financial information from 2017 onwards. In 2017, the EU guidelines on non-financial reporting established that reporting climate-related informat...

Rewetting is the most effective way to reduce greenhouse gas (GHG) emissions from drained peatlands and must significantly contribute to the implementation of the Paris Agreement on Climate within the land sector. In 2010–2013, more than 73 tho...

International organizations have highlighted the importance of consistent and reliable environment, social and governance (ESG) disclosure and metrics to inform business strategy and investment decisions. Greater corporate disclosure is a positive si...

Climate-related reporting has become an integral part of firms’ disclosure. In this context, firms’ greenhouse gas (GHG) emissions are of major importance to stakeholders and management. For measuring GHG emissions, a global standard has...

Climate change is increasingly being recognized as a threat to natural and cultural World Heritage (WH) sites worldwide. Through its interaction with other stressors, climate change accelerates existing risks while also creating new obstacles. A more...

This research focuses on current photojournalism practices in the media representation of the climate crisis, exploring how images published by Spain’s leading digital newspapers contribute to shaping public perception of the phenomenon. Throug...

The use of harvested wood products (HWPs) influences the carbon flux. China is both the major producer and trader of HWP, so estimating the carbon stock change of China’s HWP is important to help curb climate change. Accurate reporting and acco...

Regenerative agriculture (RA) is an alternative approach in combating climate change adaptation; however, its effective implementation at scale depends on the development and adoption of standardized metrics. The methodology of this systematic review...

Zurich’s Urban Pest Advisory Service (UPAS) aims to survey, control and reduce hazards posed by pests. Records submitted to the UPAS may not exactly correlate with abundance but can reveal patterns of change. These reflect changes in species, p...

Parties to the Paris Agreement (PA) have agreed on the goal of limiting the increase in global average temperature to well below 2 °C and are pursuing efforts to limit warming to 1.5 °C. Countries’ nationally determined contributions (NDCs) comprise...

Corporate carbon emissions reporting is central to climate accountability, yet significant gaps remain in transparency, completeness, and methodological rigor. This study introduces the Carbon Integrity Index (CIX), a structured framework for assessi...

In mountain communities like Sebei, Uganda, which are highly vulnerable to emerging and re-emerging infectious diseases, community-based surveillance plays an important role in the monitoring of public health hazards. In this survey, we explored capa...

Recently, the world has been faced with a variety of environmental, social, and economic problems. The effects of climate change and the lack of resources are constantly intensifying, while at the same time the impact of industrial production has bec...

The purpose of this article is to investigate the development of sustainable business models (SBMs) of renewable energy companies. To assess the degree of alignment with the European Union Taxonomy for sustainable activities (Regulation 2020/852), th...

This study investigates voluntary compliance with the Task Force on Climate-Related Financial Disclosures (TCFD) framework in 64 financial, Environmental, Social, and Governance (ESG) reports from six Spanish IBEX-35 energy firms (2020–2023) an...

The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in t...

Since the early design of activities to reduce emissions from deforestation and forest degradation in developing countries (REDD+) under the United Nations Framework Convention on Climate Change (UNFCCC), the need to engage local communities and indi...

Eco-anxiety, a growing psychological concern, affects an increasing number of individuals distressed about environmental degradation and climate change. Morita therapy, a psychological approach developed in Japan, that emphasizes acceptance and actio...

Corporate climate risk disclosure has become increasingly important globally in combating climate change and achieving sustainable development goals. This study examines the impact of interlocking director networks on corporate climate risk disclosur...

Personal lifestyle choices contribute up to 75% of national emissions and yet the greenhouse gas (GHG) inventories included in the National Inventory Report (NIR) of Canada provide limited insight on these choices. Better insight can be found using c...

Ports significantly impact the economic activity in coastal areas. Future climate change projections indicate that the frequency and intensity of extreme sea levels (ESL) will increase, putting several port facilities at risk of flooding with impacts...

The state of the ‘social’ that individuals, social groups and societies experience are a focus of international conventions, declarations and goal setting documents. Many indicators of the ‘social’ and measures of well-being t...

Even with the benefits of sustainability and climate change reporting, there is limited information on how municipalities are reporting on performance for external stakeholders in comparison with private sector organizations. The purpose of this rese...

The Intergovernmental Panel on Climate Change (IPCC) reports on climate change have served to alert both the public and policymakers about the scope of the predicted changes and the effects they would have on natural and economic systems. The first I...

The urban carbon footprint (UCF) is an important tool for assessing an organization’s ecological impacts and in guiding sustainability efforts. This calculation is usually measured in tons of carbon dioxide equivalent (CO2-eq). Calculations pro...

The pharmaceutical industry produces a large proportion of health system greenhouse gas (GHG) emissions, contributing to climate change. This urgently needs to be addressed. We aimed to examine pharmaceutical company climate change targets, GHG emiss...

Despite long-standing evidence linking fossil fuel combustion to greenhouse gas and climate change effects, and the growing advocacy for reductions and regulatory limits on their use, fossil fuel corporations remain hugely profitable and influential....

Sustainability reporting in the private sector has evolved significantly over the past three decades, moving from ad hoc environmental disclosures to comprehensive frameworks that integrate environmental, social, and governance (ESG) considerations i...

Graphs are prevalent in the reports of the Intergovernmental Panel on Climate Change (IPCC), often depicting key points and major results. However, the popularity of graphs in the IPCC reports contrasts with a neglect of empirical tests of their unde...

Utilising the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 Statement, this article examines 51 UNESCO state of conservation reports from 1979–2021 to explore the impacts of climate change hazards on UNESCO Wo...

Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of pro...

In this study, we examined the individual and socio-environmental factors that mediate differential self-reported experiences of climate change in coastal communities in Lagos, Nigeria. Binary complementary log-log multivariate regression was used to...

Companies are increasingly seeking to align their actions with the goals of the Paris Agreement. Over 1000 such companies have committed to the science-based targets initiative which seeks to align corporate carbon reduction targets with global decar...

The recommendations of the Task Force on Climate Change Disclosure (TCFD) represent fundamental guidelines for managing climate-change-related risks. Indeed, the TCFD outlines good practices for integrated risk management as well as aims to protect i...