Using the staggered introduction of 87 country-level regulations that mandate firms to report specific environmental or social (E&S) information, I document that disclosure of financially immaterial E&S information has material effects on firms' investment and financing decisions. Firms...

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...

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", with...

Companies are more and more interested in the improvement of sustainability performance of products, services and processes. For this reason, appropriate and suitable assessment tools supporting the transition to a green economy are highly necessary. Currently, there are a number of methods and...

One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The...

This paper aims at reviewing the literature on international trade and sustainability. In the neoclassical sense sustainability is interpreted as the imperative to maintain constant consump- tion over time. The literature provides several indicators to assess sustainability empirically....

The paper focuses on selected problems of environmental accounting at the corporate-level. As a key term, environmental cost is identified. There are many problems connected with determination of environmental costs and evaluation of environmental benefits. Contemporary results of the research...

This paper aims at reviewing the literature on international trade and sustainability. In the neoclassical sense sustainability is interpreted as the imperative to maintain constant consump- tion over time. The literature provides several indicators to assess sustainability empirically....

The economic transactions made in an causes interactions with the environment, in some cases occurring adverse environmental effects. Progressive degradation of the natural environment and increasing social concern before this event, converted protect the environment in one of the most important...