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...

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...

While many different types of organizations in the United States (U.S.) are better managing their environmental activities, a relatively small proportion of them are also choosing to participate in voluntary environmental initiatives. This study addresses why organizations participate in these...

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...

There are some questions about globalization are looked for to be answered by developing countries in contemporary world. The authors will try to answer some questions: what is globalization? Is globalization essential? Is globalization needed in the food industry? What kind of risks and...

For over three decades, money laundering has been an area of concern for policymakers and law enforcement, with significant efforts undertaken at national and international levels to combat it. Recently, laundering of criminal proceeds using real property has attracted increased attention...

Climate change is a significant threat to sustainable development (SD). Using the Log-Mean Divisia Index Method (LMDI) a decomposition of the data on the greenhouse gas (GHG) emissions in the European Union (EU) in 2000-2013 is carried out. To detect if decoupling of the environmental variable...

The ever-increasing attention towards climate change has led to investigate the economic and financial impact of environmental risk. In this scenario, we aimed at investigating the relationship between a specific component of environmental risk, namely the so-called carbon risk, and the cost of...