Results 61 to 70 of about 1,866,943 (235)

The effectiveness of science-based targets under the spotlight: A critical view

Sustainable Futures
Despite the increasing awareness that Science-Based Targets (SBTs) can help in the fight against climate change, scarce research has analysed the attributes that can make them more effective.
Rubén Porcuna-Enguix, Paloma Merello, Ana Zorio-Grima   +2 more
doaj   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Application of International Telecommunication Union Recommendation L.1480 on measuring the greenhouse gas emission effects to a use case for photovoltaic power generation equipment

Environmental Research: Energy
This article generalizes ITU-T Recommendation L.1480 ‘Enabling the Net Zero transition: Assessing how the use of information and communication technology solutions impact greenhouse gas emissions of other sectors’ ( www.itu.int/rec/T-REC-L.1480-202212-I )
François Bélorgey, Jérôme Fournier, Nathalie Labidurie Omnes   +2 more
doaj   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Navigating Climate Neutrality Planning: How Mobility Management May Support Integrated University Strategy Development, the Case Study of Genoa

Future Transportation
Higher education institutions face a critical methodological challenge in pursuing net-zero commitments: Within the amount ofhe emissions related to Scope 3, including indirect emissions from water consumption, waste disposal, business travel, and ...
Ilaria Delponte, Valentina Costa
doaj   +1 more source

Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley   +1 more source

Scope 3 decarbonization through environmental attribute certificates

Carbon Management
Reducing greenhouse gas emissions from economic activity is a growing priority for companies globally in support of corporate net-zero targets. Scope 3 emissions—those occurring throughout a company’s value chain—are not only the largest share of most ...
Michael E. Raynor, Sanjith Gopalakrishnan   +1 more
doaj   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Does corporate environmentalism have an influence on management accounting practices? A study of companies in environmental-sensitive industries [PDF]

, 2011
Purpose - This study aims to investigate whether there is an association between level of corporate environmentalism as well as perceived impor-tance of including environmental aspects in the management accounting practices to achieve overall strategic ...
Larsson S, Fredrik, Svensson, Stefan
core   +1 more source

Corporate Climate Change- Related Accounting and Taxation: A Comparative Analysis of Portuguese and Spanish Frameworks on GHG Emissions Allowances

, 2023
This chapter aims to provide an overview of corporate climate change-related accounting and taxation practices in Portugal and Spain. The Portuguese Accounting and Financial Reporting Standard No.
Monteiro, Sónia, Martin, Jurado, Zamora, Maria Pilar, Lemos, Kátia   +3 more
core   +1 more source