Search Results (6,582)

Climate change poses an existential threat, spurring businesses and financial markets to integrate environmental accounting and ESG (Environmental, Social, and Governance) disclosures into decision-making. This study aims to examine how environmental accounting practices and ESG reporting contribute to climate change mitigation in organizations. It seeks to highlight the significance of these tools in enhancing transparency and accountability, thereby driving more sustainable corporate behavior. By synthesizing the recent literature, the study contributes a comprehensive overview of best practices and challenges at the intersection of accounting and climate action, addressing a noted gap in consolidated knowledge. We conducted a systematic literature review (SLR) following PRISMA guidelines. A broad search (2010–2024) across Scopus, Web of Science, and Google Scholar identified 73 records, which were rigorously screened and distilled to 47 relevant peer-reviewed studies. These studies span global contexts and include both conceptual and empirical work, providing a robust dataset for analysis. Environmental accounting was found to play a pivotal role in measuring and managing corporate carbon footprints, effectively translating climate impacts into quantifiable metrics. Firms that implement rigorous carbon accounting and internalize environmental costs tend to set more precise emission reduction targets and justify mitigation investments through a cost–benefit analysis. ESG disclosure frameworks emerged as critical external tools: a high-quality climate disclosure is linked with greater stakeholder trust and even financial benefits such as lower capital costs. Leading companies aligning reports with standards like TCFD or GRI often enjoy enhanced credibility and investor confidence. However, the review also uncovered challenges, like the lack of standardized reporting, risks of greenwashing, and disparities in adoption across regions, that impede the full effectiveness of these practices. The findings underscore that while environmental accounting and ESG reporting are powerful means to drive corporate climate action, their impact depends on improving consistency, rigor, and integration. Harmonizing global reporting standards and mandating disclosures are identified as key steps to improve data comparability. Strengthening the credibility of ESG disclosures and embedding environmental metrics into core decision-making are essential to leverage accounting as a tool for climate change mitigation. The study recommends that policymakers accelerate moves toward mandatory, standardized ESG reporting and urges organizations to proactively enhance their environmental accounting systems that will support global climate objectives and further research on actual emission outcomes. Full article

This paper systematically examines the key developmental stages of China’s new energy vehicle (NEV) charging and battery swapping industry, analyzing technological breakthroughs, market expansion, and policy support in each phase. The study identifies three distinct stages: the initial exploration phase (before 2014), the comprehensive deployment phase (2014–2020), and the high-quality development phase (since 2021). The industry has established a diverse energy replenishment system centered on charging infrastructure, with battery swapping serving as a complementary approach. Policy implementation has yielded significant achievements, including rapid infrastructure expansion, continuous technological upgrades, innovative business models, and improved user experiences. However, persistent challenges remain, such as insufficient standardization, unprofitable business models, and coordination barriers between stakeholders. The paper forecasts future development trajectories, including the widespread adoption of high-power charging technology, intelligent charging system upgrades, integration of Solar Power, Energy Storage, and EV Charging, diversified operational ecosystems for charging/swapping facilities, deep integration of virtual power plants, and the construction of comprehensive energy stations. Policy recommendations emphasize strengthening standardization, optimizing regional coordination and subsidy mechanisms, enhancing participation in virtual power plant frameworks, promoting the interoperability of charging/swapping infrastructure, and advancing environmental sustainability through resource recycling. Full article

This paper analyzes models of goods delivery to city centers, with a specific focus on the city of Rijeka. Urban areas are increasingly facing problems such as traffic congestion, lack of delivery space, and negative environmental impacts. The aim of the research is to examine existing delivery models and propose sustainable solutions that include consolidation centers, alternative fuel vehicles, and smart technologies. The paper presents three main delivery models: using consolidation centers, environmentally friendly vehicles, and modular BentoBox systems. Based on traffic data analysis and surveys with carriers and business entities, it was found that most deliveries are carried out by large diesel vehicles, which often face difficulties due to the lack of designated unloading zones. Building on these findings, several improvement scenarios were developed, including the introduction of one or two consolidation centers and the use of eco-friendly vehicles. The results indicate that the proposed models have the potential to reduce the number of large freight vehicles in the city center, ease traffic congestion, and lower emissions. However, quantitative confirmation of these effects will require the development and application of simulation models. This study therefore serves as a foundation for such future research. Full article

Based on semi-structured interviews with individuals with direct involvement in the certification process, this study examines the ANSI/NSI 373: Sustainable Production of Natural Dimension Stone standard from a business perspective, analyzing its adoption within the North American dimension stone industry and comparing it to voluntary sustainability initiatives (VSIs) in the forest sector. Key factors driving adoption include environmental and social responsibility, competitive positioning, and market differentiation. The findings reveal both the opportunities and the barriers that businesses face in integrating sustainability standards, including certification credibility, operational challenges, and varying levels of industry acceptance. While ANSI/NSI 373 offers potential value in branding and environmental responsibility, inconsistent firm responses and rigorous certification demands pose challenges to widespread implementation. This research underscores the need for strategic collaboration among industry stakeholders to enhance adoption, improve market positioning, and leverage sustainability as a business advantage. Full article

The circular economy (CE) encourages sustainability by shifting towards business models that prolong resource use. The quantity of waste generated by electric and electronic equipment (WEEE or e-waste) is rapidly rising and is one of the fastest-growing waste streams. Our paper explores the awareness, benefits, barriers, incentives, and implementation of CE in the electric and electronic equipment (EEE) industry in Slovenia and Croatia. In the theoretical section, we review the existing literature on CE, the EEE industry in both countries, and their policy frameworks for developing CE. Based on primary research through a survey and inferential statistical analysis in the empirical section, we investigate the implementation of CE in the EEE industry in both countries. This paper identifies which CE practices companies in the EEE industry implement, how company size affects CE implementation, how companies evaluate institutional support to CE, and their plans regarding CE. The results highlight some differences between the two countries. Drawing on the empirical findings, we determine key challenges and opportunities for increasing CE adoption in this sector and formulate some European suggestions for policymakers, industry practitioners, and researchers. Full article

Transportation Management Systems (TMSs) play a pivotal role in streamlining logistics operations, yet selecting the most suitable TMS software remains a complex, multi-criteria decision-making problem. This study introduces a hybrid evaluation framework combining the Bayesian Best–Worst Method (BBWM) and TOPSIS to identify, weigh, and rank software selection criteria tailored to the logistics business. Drawing on insights from 13 logistics experts, five main criteria—technological competence, service, functionality, cost, and software developer (vendor)—and 16 detailed sub-criteria are defined to reflect business-specific needs. The core novelty of this research lies in its systematic weighting of TMS software criteria using the BBWM, offering robust and expert-driven priority insights for decision makers. Results show that functionality (26.6%), particularly load tracking (35.8%) and cost (22.7%), mainly software license cost (39.8%), are the dominant decision factors. Beyond operational optimization, this study positions TMS software selection as a strategic entry point for sustainable digital transformation in logistics. The proposed framework empowers business to align digital infrastructure choices with sustainability goals such as emissions reduction, energy efficiency, and intelligent resource planning. Applying TOPSIS to a real-world case in Türkiye, this study ranks software alternatives, with “ABC” emerging as the most favorable solution (57.2%). This paper contributes a replicable and adaptable model for TMS software evaluation, grounded in business practice and advanced decision science. Full article

As sustainable development gains importance, corporate ESG performance has become a key factor in investment decisions and long-term business growth. Drawing on upper echelon theory and stakeholder theory, this study examines the impact of executives with overseas backgrounds on ESG performance using data from A-share listed companies in Shanghai and Shenzhen from 2010 to 2022. The findings show that: (1) Executives with overseas backgrounds significantly enhance ESG performance; (2) this effect operates through three main channels—promoting corporate green technology innovation, improving the quality of corporate internal control, and enhancing the level of corporate risk-taking—while digital transformation positively moderates the relationship; (3) the effect is more pronounced in non-polluting, manufacturing, capital-intensive, and technology-intensive firms. This study clarifies the internal mechanisms by which executive backgrounds influence ESG outcomes and offers insights into enhancing ESG practices to support China’s “dual carbon” goals. Full article

The new era of FinTech services enabled the financial sector to benefit from innovative and cost-effective products via process automation, fostering a foundation for more sustainable business growth. Despite considerable research, the determinants of FinTech services adoption by businesses remain mostly unknown. For the first time, a mixed-method study is realized combining the perspectives of FinTech services providers (experts) and FinTech service users (businesses that use FinTech). To elicit the providers’ views, interviews have been conducted with experts from FinTech service providers. From the user side, data generated via online surveys was evaluated in an adjusted Unified Theory of Acceptance and Use of Technology (UTAUT2) model tailored to FinTech specifics using the R implementation of PLS-SEM. The results of this analysis enabled comparisons between the perspectives of providers and users to identify similarities and differences in adoption factors. Correspondingly, conclusions on FinTech adoption encourage FinTech service providers to adjust their solutions to better fit the business requirements. For business owners, they provide valuable insights on how to streamline their financials and foster sustainable growth through efficiency gains. Full article

This study examines the role of aggregators in the context of digital energy and the integration of renewable energy sources (RES). The primary economic functions of aggregators are examined, including their role in optimizing energy markets and enhancing the flexibility and resilience of electricity systems. Different business models are presented, including the Energy as a Service (EaaS) model, and the effects of aggregators’ participation in electricity markets and balancing markets are examined. Special attention is paid to models for optimizing trading strategies and energy storage management. A comparative assessment of two scenarios for the distribution of the energy mix between solar and wind energy in the period 2022–2024 is conducted, evaluating the necessary storage capacities to achieve energy sustainability. The study highlights the importance of aggregators for grid stability, the integration of RES, and achieving higher efficiency through digitalisation and decentralisation in the context of European energy policy and the transition to a low-carbon economy. Full article

Miao embroidery holds significant cultural, economic, and aesthetic value. However, its transmission faces numerous challenges: a high learning threshold, a lack of interest among younger generations, and low production efficiency. These factors have created obstacles to its sustainable development. In the age of artificial intelligence (AI), generative AI is expected to improve the efficiency of pattern innovation and the adaptability of the embroidery industry. Therefore, this study proposes a Miao embroidery pattern generation and application method based on Stable Diffusion and low-rank adaptation (LoRA) fine-tuning. The process includes image preprocessing, data labeling, model training, pattern generation, and embroidery production. Combining objective indicators with subjective expert review, supplemented by feedback from local artisans, we systematically evaluated five representative Miao embroidery styles, focusing on generation quality and their social and business impact. The results demonstrate that the proposed model outperforms the original diffusion model in terms of pattern quality and style consistency, with optimal results obtained under a LoRA scale of 0.8–1.2 and diffusion steps of 20–40. Generated patterns were parameterized and successfully implemented in digital embroidery. This method uses AI technology to lower the skill threshold for embroidery training. Combined with digital embroidery machines, it reduces production costs, significantly improving productivity and increasing the income of embroiderers. This promotes broader participation in embroidery practice and supports the sustainable inheritance of Miao embroidery. It also provides a replicable technical path for the intelligent generation and sustainable design of intangible cultural heritage (ICH). Full article

This paper presents the SMALLDERS project, a European initiative aimed at transforming smallholders’ business models through an innovative technological platform. The platform functions as an e-marketplace that connects small farmers directly with consumers while simultaneously promoting environmental sustainability and collaboration across the agri-food value chain. The study evaluates the platform’s commercial viability and acceptance through a mixed-methods approach, incorporating qualitative and quantitative data. Research methods include focus group sessions, interviews with key stakeholders—such as transport companies, large distributors, and public administrations—and a consumer survey assessing intentions and attitudes toward the e-marketplace. Results indicate limited overall consumer readiness to adopt the platform; however, 48.6% of respondents expressed willingness to use it provided competitive prices and personal benefits are assured. Smallholders regard e-commerce as a promising opportunity, yet they face significant barriers, including limited resources, low digital literacy, and logistical constraints. Stakeholders generally view the platform positively, emphasizing that its success depends on achieving a critical mass of business volume. To foster adoption, SMALLDERS proposes three business models for smallholders: sustainable, cooperative, and technological. The platform includes a user-friendly feature to assist smallholders in transitioning among these models, complemented by training and support services designed to encourage more resilient and innovative agricultural practices. Full article

Corporate carbon emissions reporting is central to climate accountability, yet significant gaps remain in transparency, completeness, and methodological rigor. This study introduces the Carbon Integrity Index (CIX), a structured framework for assessing disclosure quality through ten indicators covering Scopes 1, 2, and 3. Unlike existing standards focused on reporting requirements, the CIX evaluates how well emissions are reported, addressing methodological transparency, scope coverage, and treatment of uncertainty. Applied to 2022 sustainability reports from companies listed in Spain’s IBEX 35 index, the framework reveals an average score of 5.7/10, with 69% of firms achieving passing results. While Scope 2 reporting was generally robust (mean: 0.82), Scope 3 disclosures—often representing the majority of emissions—and uncertainty assessments were systematically weak (mean: 0.08). Findings provide empirical support for legitimacy and institutional theory, showing how formal compliance can mask performative compliance that limits meaningful accountability. Sectoral differences suggest that institutional pressures and operational complexity shape divergent transparency pathways, raising concerns that universal standards may entrench reporting disparities. The CIX offers regulators, investors, and companies a practical tool for distinguishing symbolic from substantive disclosure, enabling more informed decision-making and strengthening the role of reporting in driving the transition to net-zero business models. Full article

International organizations have highlighted the importance of consistent and reliable environment, social and governance (ESG) disclosure and metrics to inform business strategy and investment decisions. Greater corporate disclosure is a positive signal to investors who prioritize sustainable investment. In this study, economic and climate sentiment are extracted from the integrated and sustainability reports of the top 40 corporates listed on the Johannesburg Stock Exchange, employing domain-specific natural language processing. The intention is to clarify the complex interactions between climate risk, corporate disclosures, financial performance and investor sentiment. The study provides valuable insights to regulators, accounting professionals and investors on the current state of disclosures and future actions required in South Africa. A time series analysis of the sentiment scores indicates a noticeable change in the corporates’ disclosures from climate-related risks in the earlier years to climate-related opportunities in recent years, specifically in the banking and mining sectors. The trends are less pronounced in sectors with good ESG ratings. An exploratory regression study reveals that climate and economic sentiments contain information that explain stock price movements over the longer term. The results have important implications for asset allocation and offer an interesting direction for future research. Monitoring the sentiment may provide early-warning signals of systemic risk, which is important to regulators given the impact on financial stability. Full article

The aim of the study was to evaluate the digital business transformation across EU countries and its relationship with key Sustainable Development Goals (SDGs): SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation, and Infrastructure), and SDG 13 (Climate Action). The Digital Business Transformation Index, developed from eleven digital technology indicators related to e-business and e-commerce, is constructed using Principal Component Analysis to provide a comprehensive framework for assessing digitalization at the enterprise level. The results reveal substantial disparities among member states, with northern and western countries leading, while southern and eastern countries are lagging behind. Regression analyses show a strong positive relationship between digital business transformation and SDG 9 and a negative association with SDG 13. Cluster analysis identifies six groups of countries with varying levels of digital and sustainability performance and emphasizes the need for tailored policy responses. Evidence confirms a digital–green trade-off in many EU countries; however, strategic policy integration can mitigate this challenge. The findings underline the importance of targeted investments in R&D, digital infrastructure, and ICT training, particularly in underperforming regions. Tailored measures are essential to ensure that digital business transformation aligns with inclusive and sustainable development across the EU. Full article

Rapid urbanization has intensified eco-economic trade-offs, necessitating integrated optimization frameworks that balance development with environmental conservation in land use planning. Traditional methods often fail to optimize both objectives simultaneously, highlighting the need for systematic approaches addressing competing demands. This study develops an integrated linear programming (LP) and CLUE-S modeling framework using Guangzhou, a rapidly urbanizing megacity in China, as a case study. The methodology combines LP quantitative optimization with CLUE-S spatial allocation under dual objectives: maximizing ecosystem service value and economic benefits across four policy scenarios: ecological protection, cultivated protection, economic development, and balanced development. Data inputs include the 2020 land-use database, 12 socio-economic and biophysical driving factors, and territorial planning constraints. Results show that the coupled framework effectively balances urban expansion with ecological protection, reducing habitat fragmentation and preserving key ecological corridors compared with business-as-usual scenarios. Accuracy assessments further confirm the robustness and reliability of the framework. The integrated LP-CLUE-S framework captures land use dynamics and spatial constraints, providing a robust tool for territorial spatial planning. This approach offers actionable insights for reconciling development pressures with environmental conservation, contributing a replicable methodology for sustainable land resource management with strong transferability potential for other rapidly urbanizing regions facing similar eco-economic challenges. Full article