Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....

This report provides a comprehensive overview of the international landscape of environmental labelling and information schemes (ELIS), defined as policies and initiatives that aim to provide information about one or more aspects of the environmental performance of a product or service to...

This report provides a brief review of how national government policies and guidelines apply to or regulate the use of environmental labelling and information schemes (ELIS) in selected OECD countries. The report reviews definitions relevant to environmental claims and identifies four types of...

This report explores potential effects of the recent rapid growth in Environmental Labelling Information Schemes (ELIS) around the world, with a focus on the implications of ELIS multiplication for environmental effectiveness and international trade. As empirical work on the environmental...

We examine the complications involved in attributing emissions at a local level. Specifically, we look at how functional specialisation within a city region can, via trade between sub-regions, create emissions interdependencies; and how this complicates environmental policy implementation in an...

Amid changing attitudes about the environment and emerging sustainability concerns in the late 1960s and 1970s, countries around the world began regulating multiple aspects of solid and hazardous wastes. Initial regulations and those occurring since all share the broader goal of curbing waste...

In an optimally managed economy, green nationalexpenditure is equal to the linearization of the Hamiltonian from theproblem of maximizing discounted social utility. Herein, we utilize theadjoint conditions to add to the basis for viewing green NNP as an index ofsocial utility under ideal...

Purpose – The growth in social and environmental reports is followed by a growth in reports including an assurance statement done by an outsider to the company. The aim of this paper is to study the implementation by companies of a third party assurance provision to their sustainability...

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4...