Purpose The continuous increase in the negative gap between biocapacity and ecological footprint has remained globally persistent since early 1970. The purpose of this study is to examine the effect of foreign capital, domestic capital formation, institutional quality and democracy on ecological...

Purpose Money laundering (ML) is the process used to convert the proceeds of crimes into lawful form. This global problem promotes social ills, corruption and organized crimes. Various instruments are used to counter individual illicit behavior. However, in low-income countries, these...

The ambient permit system proposed in the literature for cost-effective pollution reduction is difficult to implement and may result in lower net benefits than using another instrument. The article develops a model for comparing the environmental net benefits of three policy instruments for...

Purpose This study aims to explore the impact of environmental sustainability on government health expenditure in Africa for the period 2000–2021. Design/methodology/approach The study employs the generalized method of moments (GMM) technique and utilizes a sample of 43 African countries....

Purpose This study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine...

Zusammenfassung Die Berücksichtigung der Nachhaltigkeit wird immer wichtiger für die langfristige Wettbewerbsfähigkeit von touristischen Destinationen. Keines der existierenden Modelle zum Nachhaltigkeitsmanagement im Tourismus ist so operationalisiert, dass es in Destinationen einfach...

Purpose – Reflection on financial interpretation of nature and sustainabilty. Design/methodology/approach – Poetic exposition. Findings – Observes nature's freedom, despite mankind's attempts to financially define and dominate it. Research limitations/implications – Raising awareness...

Purpose – The objective of this essay is to examine the extent to which social, environmental and sustainability accounting and reporting (SEA) can or should contribute to shareholder value and, correspondingly, to consider the challenge that SEA can offer to the conventional views of...

Purpose – This paper aims to analyze so‐called sustainability, corporate social responsibility or citizenship reports, as artefacts of a compromise between an institutional entrepreneur (IE), the Global Reporting Initiative (GRI), and companies. Some companies take on this invitation but to...

Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...