Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...

This study examines whether the level of environmental disclosure in banks' financial reports matches less brown lending portfolios. Using granular credit register data and detailed information on firm-level greenhouse gas emission intensities, we find a negative relationship between...

In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term. The first factor is the heterogeneity of concepts and definitions...

The proposal to amend Council Directive 2011/85/EU on the EU budgetary framework may result in changes in the role of environmental sustainability and explicitly the role of green budgeting in decision-making processes. While this topic is still in its infancy in Germany compared to other EU...

The European Union fulfills its emissions reductions commitments by means of an emissions trading scheme covering some part of each member state's economy and by national emissions control in the rest of their economies. The member states also levy energy/emissions taxes overlapping with the...

This paper analyses the role of palm oil and its sustainability from different perspectives. We consider the role of palm oil within the GHG context. We discuss the impact of palm oil on biodiversity and analyse how palm oil can contribute to economic growth and development in tropical...

In den Diskussionen über die Gemeinsame Agrarpolitik nach 2013 nimmt die Honorierung nicht marktgängiger gesellschaftlicher Leistungen der Landwirtschaft eine zentrale Rolle ein. Unterschiedliche Ansichten bestehen darüber, was unter diesen Leistungen genau zu verstehen ist und wie sie...

We empirically test delinking of waste dynamics with regard to economic growth and the effectiveness of environmental and specific waste-related policies, by exploiting a newly constructed, integrated waste-economic-policy dataset based on official data for the EU15 for 1995-2007. We find that...

During the last years, the renewable energy strategy of the European Union (EU) and the proposed policies and regulations, namely the Renewable Energy Directive (RED), have been heavily discussed among scientific circles and various interest groups. The sustainability of different biofuels and...