This research investigates the intricate connections between environmental crimes, profitability, leverage, and environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as its theoretical lens. This study focuses on the...

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

The current financial statements don‘t put in evidence the companies‘ sustainableperformance due to the fact that the Financial Accounting does not recognize the social andenvironmental aspects with which a company is confronted. These impacts are more significant inagriculture, sector in...

To improve the ecological performance of energy conversion systems, it is essential to understand the formation of environmental impact at component level. A method has been developed that (a) reveals the extent to which each component of an energy conversion system is responsible for the...

How to compare the environmental performance of different vehicle technologies? Vehicles with lower tailpipe emissions are perceived as cleaner. However, does it make sense to look only to tailpipe emissions? Limiting the comparison only to these emissions denies the fact that there are...