McDonald’s promises to use only beef, coffee, fish, chicken, and cooking oil obtained from sustainable sources. Coca-Cola promises to achieve water neutrality. Unilever has set a deadline of 2020 to reach 100 percent sustainable agricultural sourcing. Walmart has pledged to become carbon...

This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports.It takes as its starting point the UN Sustainable Development Goal 12: “Ensure sustainable consumption and production patterns”,...

The English version of this paper can be found at 'http://ssrn.com/abstract=3158890' http://ssrn.com/abstract=3158890.Japanese Abstract: 本研究では、発行体がグリーンボンドを発行する際に利用する3つの発行制度「グリーンボンド原則（Green Bond...

In the transition to decarbonized energy systems, Power-to-Gas (PtG) processes have the potential to connect the existing markets for electricity and hydrogen. Specifically, reversible PtG systems can convert electricity to hydrogen at times of ample power supply, yet they can also operate in...

This article argues that carbon reduction goals in the transport sector should be achieved through the management of policy making and implementation processes, based on a transport-sector carbon emissions identity and the DIRECT approach. Based on the above identity, it is argued that carbon...

The tenet of Corporate Social Responsibility (CSR) positions the environment as logocentrism so that almost all firms increasingly desire to appear “green”. An expanding number of firms are going green and are made public through corporate social reports. Green CSR is a philosophy for...

In this paper, we examine how the emergence of voluntary disclosure standards can alter the nature of information available to capital market participants. Using industry-specific dictionaries of sustainability terms contained in voluntary disclosure standards developed by the Sustainability...

Genetically modified (GM) herbicide-tolerant (HT) crops have been largely adopted where they have been authorized. Nevertheless, they are fiercely criticized by some, notably because of the herbicide use associated with them. However, how much herbicide is applied to GMHT crops compared to...

Nigerian economy is very sensitive to happenings in the global crude oil market due to Nigeria dependence on the black gold. The recession Nigeria found herself in 2016 was mainly caused by the fall in the international price of crude oil. It is the same factor that also help to explain Buhari...

The Japanese version of this paper can be found at 'https://ssrn.com/abstract=3172426' https://ssrn.com/abstract=3172426.For this research, I conduct a comparative analysis on the status of utilization and the financial product characteristics of each of the three green bond issuing schemes, the...