The latest European Union's (EU) guiding policies are encouraging big businesses and state-owned organisations to disclose their environmental, social and governance (ESG) performance. Many European member states have transposed the EU's directive 2014/95/EU on non-financial reporting. This...

European Union (EU) institutions and agencies are increasingly raising awareness on the circular economy agenda. They are encouraging marketplace stakeholders to engage in sustainable production and consumption behaviors by reducing, reusing, restoring, refurbishing and recycling resources in...

Purpose: This research uses the institutional theory perspective to better understand the social dynamics of the European Union (EU) tourism policy and its directions.Design/methodology/approach: A thorough literature review involving a critical discourse analysis on the regulative, normative...

Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...

The eco-management and audit scheme (EMAS) may be considered as an important instrument for both the ‘sustainable consumption’ and for the ‘production and sustainable industrial policy’ action plans [1]. Its objective is to promote continuous improvements in the environmental performance...