For AR(1) and MA(1) models with irregularly observations, introducing some integer functions, we give the expressions of the log likelihood function which make it possible to use the analysis of the autocorrelation function of a stationary process. Then, for Bernoulli sampling, we obtain the...

Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were...

Higher education institutions have been encouraged to prepare their graduates to be socially and environmentally responsible professionals. However, previous studies have found a slow uptake of education for sustainable development (ESD) in university curricula, particularly in non-environmental...

Purpose – This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated in the state of New South Wales...

Purpose This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies. Design/methodology/approach Content analysis of annual and sustainability reports of Australian Stock Exchange listed companies was undertaken to...

Purpose The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. Design/methodology/approach This paper uses surveys and semi-structured interviews to explore the main barriers faced by the...