Summary Based on the observation that energy costs have been decreasing over much of the 20th century, this paper extends the Romer (1990) model of endogenous technological change to examine the impact of secular changes in energy costs on technological progress and long-run growth. The key...

Summary We investigate at the precinct-level the 2001 stadium referendum for the Allianz-Arena in Munich, where voters had to decide upon a projected site as well as on public subsidies for provision of transport infrastructure. This is the first analysis of a stadium referendum with respect to...

Purpose – The study aims to reinvestigate the regional urbanization gap in China and some projects are to be presented for reducing the gap. Design/methodology/approach – An innovative weighted kernel density approach is applied for identifying the regional urbanization development with...

This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a...

Purpose – The paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading reputational benefits. Design/methodology/approach – This is a fictional analogy using a historical episode....

The primary focus concerns the measurement of non‐market environmental effects. It is suggested that the formal decision analysis advocated in traditional management accounting typically excludes a wide range of nonfinancial activities and that developments in environmental economics may prove...

Purpose – The purpose of this paper is to examine the relationship between food security and cleaner energy and evaluate the financial viability of both ethanol and biodiesel productions in Southern Brazil, the current battleground region among food, ethanol and biodiesel. Southeastern Brazil...

Purpose – The purpose of this paper is to discuss the need of sustainability in its three major pillars for the future: profit, planet and people. Actions for companies and governments are listed, and a more in‐depth discussion is performed towards one of the most viable clean and renewable...

Purpose – This paper aims to identify the factors that have allowed some counties to avoid the so‐called “resource curse”; to determine practical steps that can be taken by companies, governments, local communities and aid agencies in collaboration to enhance mining's contribution to...