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Environmental Cost Accounting in Italy : A Research Note

Marelli, Alessandro - 2012

The purpose of the paper is to identify the reasons for corporate adoptions of environmental information in their internal decision-making processes. The focus on the reasons helps understand manager practices and analyse the role played by cost management in solving environmental concerns. The...

Persistent link: https://www.econbiz.de/10013116752

Environmental Disclosure, Environmental Performance, and Firm Characteristics : An Analysis of S&P 100 Firms

Sulkowski, Adam J. - 2014

Environmental protection and sustainable development have become an important issue in today's global economy. However, there are only limited requirements for environmental disclosure for publicly-held firms in the United States. This study first measures the environmental disclosure of S&P 100...

Persistent link: https://www.econbiz.de/10013067895

Decomposition Analysis of the Greenhouse Gas Emissions in the European Union

Drastichová, Magdaléna - 2017

Climate change is a significant threat to sustainable development (SD). Using the Log-Mean Divisia Index Method (LMDI) a decomposition of the data on the greenhouse gas (GHG) emissions in the European Union (EU) in 2000-2013 is carried out. To detect if decoupling of the environmental variable...

Persistent link: https://www.econbiz.de/10012952172

Environmental Incidents and the Market Value of Firms : An Empirical Investigation in the Chinese Context

Lo, Chris - 2017

We examine firms listed on the Shanghai/Shenzhen Stock Exchange to investigate stock market reactions to 294 Chinese manufacturing firms involved in 618 environmental incidents between 2006 and 2013. Through our event studies, we find empirical evidence of a significantly negative stock market...

Persistent link: https://www.econbiz.de/10012954094

Ecological Compensation Standard for Non-Point Pollution from Farmland

Zhang, Yin - 2017

Non-point source water pollution mainly comes from farmland chemical fertilizers which has become an obstacle of … pollution, ecological compensation is important for regional agricultural sustainability. Ecological compensation that farmers … this study we estimated the ecological compensation standards for nitrogen non-point pollution in Yixng city with …

Persistent link: https://www.econbiz.de/10012959228

Whose Responsible for Irresponsible Business? An Assessment

Mayer, Colin - 2017

The source of irresponsible business is a systems failure involving an ill-conceived interface between government, the law, investors, and firms. Addressing this systemic failure requires reform of our capitalist system to build a partnership between the four parties that recognizes the function...

Persistent link: https://www.econbiz.de/10012960123

Sustainable Finance & China's Green Credit Reforms : A Test Case for Bank Monitoring of Environmental Risk

Harper Ho, Virginia E. - 2019

As financial institutions and policymakers worldwide are considering how to integrate sustainability considerations throughout financial systems, a critical question is whether banks can effectively assess and monitor borrowers' environmental credit risk. China's green credit reforms, part of...

Persistent link: https://www.econbiz.de/10012899995

Testing Environmental Kuznets Curve Hypothesis at Firm Level in India

Vinayagamoorthi, Vasanth - 2016

industries is one of the major reasons for the enhanced level of pollution and fast degradation of environmental resources. This …

Persistent link: https://www.econbiz.de/10013003054

Perspectives on Energy and Environment Risks with Implications for Canadian Energy Development

Gehman, Joel - 2016

Risk has become a central concern for businesses, regulators and communities. At one level, risk is about numbers and information. But at another level, risk is about narratives and meanings. In this paper, we describe four risk perspectives: technical, economic, perceptual, and cultural....

Persistent link: https://www.econbiz.de/10013005807

Meet, Beat, and Pollute

Thomas, Jacob K.; Yao, Wentao; Zhang, Frank; Zhu, Wei - 2021

consensus EPS forecasts (indicating short-termism) release significantly more toxins because they cut pollution abatement costs … to boost earnings. Next, we investigate whether the positive relation between meeting benchmarks and pollution is …

Persistent link: https://www.econbiz.de/10013231338