Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
UAV-LiDAR dataset of Pangandaran coastal tourism hotspots for tsunami and climate risk valuation and exposure mapping. [PDF]
Syamsuddin ML +9 more
europepmc +1 more source
ABSTRACT This paper presents a systematic literature review exploring the intersection of Green Human Resource Management (GHRM) and Environmental, Social, and Governance (ESG) criteria. The study synthesizes current research, identifies prevailing trends, and highlights gaps within this emerging field.
Zile Huma +3 more
wiley +1 more source
The impact of the quality and inclusion of tourism services on the lives of people with disabilities in Saudi Arabia. [PDF]
Alasim KN, Alqraini FM.
europepmc +1 more source
Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi +2 more
wiley +1 more source
Towards Rigorous Eye-Tracking Methodology in Interdisciplinary Fields: Insights from and Recommendations for Tourism Research. [PDF]
Hong WCH.
europepmc +1 more source
ABSTRACT Large companies have a long track record of environmental, social, and governance (ESG) initiatives, whereas many small and medium‐sized enterprises (SMEs) lag in adopting sustainability‐related practices, often acting voluntarily or in response to stakeholder pressures and incentives.
Vivien Csapi +4 more
wiley +1 more source
The effect of time-space compression in the Yangtze River Delta region under transportation integration: An accessibility-based analysis. [PDF]
Shang S, Jiang H.
europepmc +1 more source
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri +3 more
wiley +1 more source

