The accounting profession plays an important role in upholding ethical standards and environmental integrity. This study examines the impact of personal life, career, and family satisfaction on the environmental, social, and governance practices of C...
The purpose of this article is to analyze how accounting legislation has contributed to the improvement of public information on environmental aspects in the financial reports issued by companies. Also, the article aims to verify the relationship bet...
Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impres...
The relationships between accountants’ environmental, social and governance (ESG) awareness and their perceptions of organisational risk are examined in this study. The emphasis is on the operational, strategic, financial and compliance risks o...
Given the rising interest in sustainability globally, this paper investigates whether the environmental management accounting (EMA) and green financing of a firm are associated with superior environmental, social, and governance (ESG) performance, co...
The shift towards renewable energy demands decision-making tools that unite economic performance with environmental stewardship and social equity. The conventional evaluation methods fail to consider these interconnected factors, which results in sub...
The ascent of environmental, social, and governance (ESG) reporting has established itself as a global standard in financial markets, reflecting a paradigm shift toward corporate sustainability. Despite this, persistent concerns surround the quality...
4 March 2022
Environmental problems caused by excessive carbon emissions are becoming increasingly prominent and have received heightened attention in recent years. Encouraging people to adopt low-carbon behavior to reduce carbon emissions is desirable. Based on...
Despite widespread recognition of the potential of cork oak forests and the cork industry to generate societal value, few comprehensive efforts have been made to quantify this value. This paper seeks to analyze and monetarily assess the overall value...
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guideline...
At present, energy transition is a crucial phenomenon that is at the very heart of governmental policies. There are a huge number of stakeholders involved in the change, but among these, the main socioeconomic actors that affect environmental and soc...
This research contributes to the existing corporate governance (CG) and social and environmental accountability (SEA) literature by exploring the impact of CG mechanisms (board independence, board size, CEO duality, and board gender diversity) on Chi...
The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none inclu...
Greenwashing, the phenomenon of misleading stakeholders concerning the environmental sustainability efforts of a company, may undermine the trust of people to a company or to a whole industry and the progress toward sustainability. This paper provide...
Forest ecosystems provide numerous services that contribute to the wellbeing of societies. However, the lack of knowledge about the benefits of non-wood forest ecosystem services, such as non-wood forest products (NWFPs), hinders efficient forest pol...
Background: Although agri-food supply chains have become fundamental for food security throughout the world, some are associated with negative environmental and socioeconomic impacts. This study explores the possibilities of transforming the governan...
Environmental, social and governance (ESG) investment strategies today are an established practice in personal and public finance. They also provide crucial benchmarks for corporate social responsibility policy in gauging the performance of due dilig...
Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustaina...
In order to identify the factors that have influenced the Romanian companies’ level of compliance required by the Directive 2013/34/EU with respect to publishing, alongside the annual financial statements for 2017, a report containing non-finan...
The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statem...
The aim of this paper is to study the effect that implementing the agreement signed by the European Union at the end of 2008 will have on reducing greenhouse gas emissions in Catalonia. Emission multipliers and the impact of reducing emissions by 10%...
20 March 2019
Environmental noise is an important public health problem, being among the top environmental risks to health. The burden of noise exposure seems to be unequally distributed in societies. Up to now there is fragmentary evidence regarding which social...
Adolescents who possess environmental health literacy are more equipped to handle the effects of the environment on their health. This study uses data from Portugal’s 2022 HBSC survey to investigate the environmental health literacy (EHL) of te...
From a Mongolian ‘super mine’ to China’s One Belt One Road, rapid infrastructural development is reforging Central Asia as an economic pivot of the future. Such development offers enticing economic benefits, but threatens fragile environments and loc...
How do nature-inspired enterprises be accountable to the natural environment formed? Natural environment is one of the basic elements of the business. Firms should be sensitive to environment, so they should develop environmental transparency and acc...
Background: Global environmental and social research strengthens the protection of people and the environment, develops national capacity for social and environmental management and enables significant progress in terms of transparency, accountabilit...
We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies. We find that, by using several traditional explicative variables, insti...
The Social Economy entities have been recognized as key agents for achieving the 17 Sustainable Development Goals (SDG) of the 2030 Agenda. To reach that, indicators are required to guide decision-making and facilitate accountability to citizens. Sub...
There is growing consensus regarding the implementation of a new statistical framework for environmental-economic accounting to improve ecosystem related policies. As the standard System of National Accounts (SNA) fails to measure the economic contri...
Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business mode...
With the growing number of environmental, social, and governance (ESG) problems, many companies have begun to implement more sustainable business practices. In the midst of this change, institutional shareholders declare and adopt socially responsibl...
Central and Eastern European countries undergo many political, structural, social and economic changes, with growing public awareness of the need for corporate sustainability among them. These changes influence all business activities of companies; t...
This study provides a PRISMA-guided bibliometric analysis of scholarly research at the intersection of Environmental, Social, and Governance (ESG) efforts, green accounting, and sustainable urbanization. This study employs 130 peer-reviewed articles...
Corporate reporting and governance are interlinked: Accounting and reporting inventions created the modern company, and without the modern company there is no entity from which to report. Due to its raison d’etre, reporting remained finance-cen...
It is important to assess the factors that affect firms’ strategies for environmental improvement. Taking China’s pilot of officials’ off-office accountability audit of natural resource assets (hereafter accountability audit) that c...
The complexity of assessment is a significant problem in designing renewable energy source (RES) products, especially when one wants to take into account their various aspects, e.g., technical, environmental, or social. Hence, the aim of the research...
Background: Sustainable procurement is about considering social and environmental factors alongside financial factors in making procurement decisions and purchasing goods and services that take into account the social, economic, and environmental imp...
Social media is currently a powerful way for companies to keep in touch with their customers and promote new products. The main objective of this research paper is to analyze the impact of social media marketing on environmental sustainability in foo...
Adolescence, one of the most crucial developmental phases in life, was previously commonly considered a vulnerable period, characterized especially by risk factors that can lead to a variety of internalizing or externalizing problems. The present wor...
Accurate pedestrian trajectory prediction is crucial in many fields. This requires the full use and learning of pedestrians’ social interactions, movements, and environmental information. In view of the current research on pedestrian trajectory...
Sustainable development has become increasingly influential. In light of environmental concerns, the social dimension of sustainability is now encompassing a growing number of concerns. Together with more traditional hard concepts, including basic ne...
In light of the growing demand for sustainable behavior and the special interest that has emerged regarding the social and environmental impact of firms, the purpose of this research is to analyze the determinants of the accounting treatment of emiss...
This paper explores the importance of a multidisciplinary approach to sustainability in business, emphasizing the need for integrated perspectives from the angles of accounting, management, and governance. It argues that addressing the complex and mu...
16 July 2019
Introduction: As environmental health knowledge of population is associated with social economic status, the objective of this study was to determine environmental health knowledge, attitudes, and practices of French prenatal professionals working wi...
This paper critically examines the possibilities of education for social transformation (EST) in the context of the Caribbean Community (CARICOM). This is a region with a history of colonialism and embodies some of the central dilemmas of globalizati...
The conflict between food production and environmental conservation demands alternative agriculture practices to maintain or increase food production, protect and restore critical ecosystem processes, and reduce dependence on non-renewable agricultur...
The construction sector is one of the most active sectors, with a high economic, environmental and social impact. For this reason, the sustainable design of structures and buildings is a trend that must be followed. Bridges are one of the most import...
With the rapid economic and social development and the increasingly severe water shortage situation, the sustainable utilization of unconventional water resources is of great significance. As one of the “second water sources”, the full ut...
17 March 2022
Following the emergence of social, environmental, and public health issues, this study analysed the determinants of nascent social entrepreneurial behaviour. This research investigated the effects of empathy and prior experience with social problems...
To contribute to the emerging knowledge on the sustainability impacts of small, circular clothing reuse businesses in the US, we employed a case study research methodology to empirically test the case of Circular Thrift, an innovative, community-base...
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