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...

Climate change is a complex phenomenon, however, the accounting methodology used for climate change remains poorly understood. This paper proposes a broad concept of carbon accounting: carbon accounting is a system that uses accounting methods to record and analyse climate-change information as...

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...

Given that scope 3 emissions at an industrial supply chain level accounts for more than 75% of the firm’s total greenhouse gas emissions and are steadily increasing, it is crucial to address this issue to realize net-zero carbon targets. Furthermore, the recent phase-in of scope 3 emissions in...

Many argue that digital innovation and innovation in services will be driven by Information and Knowledge Management technologies. This paper investigates a case study on sustainability innovation and more specifically, carbon footprint innovation through Environmental Information Management in...

Global carbon pricing can yield revenues which are large enough to create significant global pro-poor redistributive opportunities. We analyze alternative multidecade growth trajectories from 2015 to 2105 for major global economies with carbon tax rates designed to stabilize emissions in the...

We estimate the impact of fiscal decentralization on different indicators of pollution for more than 80 countries from 1970 to 2000. Our cross country estimates show that fiscal decentralization increases pollution. However, higher quality of institutions can limit the destructive environmental...