This Viewpoint article reviews the two approaches to climate change, namely mitigation and adaptation, and examines the complex interrelationships between them, and between climate change and sustainable development. Adaptation is about reducing the effects of climate change on both human and...

Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long-term discount rates is likely to lead to the rejection of biodiversity-sensitive projects that are in the greater societal good. Design/methodology/approach...

Purpose – This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset product to sell on the voluntary...

Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity...

Purpose – The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination of the quantity and location of biodiversity...

Purpose – The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the practice of biodiversity offsetting is to be considered and its effects examined....

The aim of this paper is to emphasize the possible engines that can boost Romanian foreign trade from a chronic deficit to a more balanced one. In the beginning, we present the main theories and models that tackle the subject. In this matter, the paper starts with the analysis of neo-factors,...

Local communities embracing the concept of Eco-industrial park are looking for some additional benefits for all the interested parties â€" both public and private: higher economic efficiency, the increase of competitivity by applying last minute technologies, generation of additional revenues...