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Over the last few decades, corporate environmental reporting (CER) has received substantial attention due to complex societal and ecological challenges experienced at a global scale. While there has been growth in CER research across the world, we know very little of the state of CER research in Africa. In this paper, we provide a comprehensive literature review of CER in sub-Saharan Africa to demonstrate its current state, uncover gaps in extant studies and identify areas for further research in the region. We perform a metasearch on the Financial Times Top 50 journals in addition to wider analyses using African Journals Online (AJOL) and Google Scholar between 2008 and 2020. Though there is some progress in interrogating CER in the region, there is much leeway for further research into how public and private corporations provide an account for their interaction with nature. Extant studies have examined how CER is often subsumed within corporate social responsibility initiatives while other studies explore ways in which CER can provide accountability mechanisms in the mining sector of select countries. Important areas of future research include the influences of legal, cultural and political systems on the level of CER, the tensions between economic development driven by multinational corporations and the necessity for ecological protection. Finally, further research could investigate the role CER can play in encouraging specific corporate disclosures around GHG emissions, especially given global efforts being undertaken to mitigate the effects of climate change.

In this chapter, we examine whether corporate environmental reporting (CER) by listed companies in Kenya improves stock liquidity. The investigation is motivated by the growing interest by corporations, investors, and regulators toward embracing ecological protection with a view to creating sustainable societies for the future.

Using a panel dataset comprising of 244 firm-year observations from 50 listed firms in Kenya over a five-year period (2011 to 2015), we perform fixed-effects regressions to discern whether CER is associated with stock liquidity. To examine this, we utilize bid-ask (as well as quoted) spreads measured over month −9 to month +3 relative to a firm’s year end.

Despite the seemingly low levels of CER across firms in the sample (average: 32.6%), the results depict that CER is positively associated with stock liquidity. The results are robust even when we consider changes in bid-ask spreads and CER together with the other variables. The same results emerge when we study the association between bid-ask spreads and each CER item at a time over the period 2011–2015.

The results imply that listed companies in Kenya that engage in higher CER seem to be more attractive to investors. The higher CER seems to improve the information environment, hence reducing information asymmetry and therefore attracting investors. The results provide some evidence of positive economic consequences of engaging in additional disclosure over and above the traditional corporate financial reporting.

The study adds onto the dearth of literature on the economic consequences of embracing additional disclosure frameworks in developing countries where the adoption of alternative reporting frameworks is at infancy.

While corporations may embrace the concepts of social and environmental responsibility, numerous examples exist to show corporations claiming to act sustainably and responsibly, while simultaneously showing disregard for the communities in which they operate and causing considerable environmental damage.

This chapter argues that such activities illustrate a particular notion of Baumol’s (1990) criminal entrepreneurialism where both creative and constructive compliance combine to subvert environmental regulation and its enforcement.

This chapter employs a case study approach assessing the current corporate environmental responsibility landscape against the reality of corporate environmental offending. Its case study shows seemingly repeated environmental offending by Shell Oil against a backdrop of the company claiming to have integrated environmental monitoring and scrutiny into its operating procedures.

The chapter concludes that corporate assertion of environmental credentials is itself often a form of criminal entrepreneurship where corporations embrace voluntary codes of practice and self-regulation while internally promoting the drive for success and profitability and/or avoidance of the costs of true environmental compliance deemed too high. As a result, this chapter argues that responsibility for environmental damage requires regulation to ensure corporate responsibility for environmental damage.

The chapter employs a green criminological perspective to its analysis of corporate social responsibility and entrepreneurship. Thus, it considers not only just strict legal definitions of crime and criminal behaviour but also the overlap between the legal and the illegal and the preference of governments to use administrative or civil penalties as tools to deal with corporate environmental offending.

Extreme events undermine progress toward social sustainability and require an immediate response from the private sector. The authors propose a two-dimensional framework (response time and the scope of activities to the various stakeholders) to benchmark firms’ effectiveness in mitigating the threats to social sustainability post-disaster. This framework allows establishing a taxonomy of corporate emergency responses. Within such a framework, the authors group 218 corporate actions from 111 companies operating in Spain during the COVID-19 pandemic into four corporate relief strategies: symbolic, selective, reactive, and supportive. The authors show how companies can use this framework as a guide to foster social sustainability in times of shock in an efficient way. Also, stakeholders can use this framework as a reference to distinguish corporate initiatives aiming to propel community resilience from corporate “covidwashing.”

Purpose – Although the US has lagged behind international developments in health technology assessment (HTA), renewed interest in HTA in the US has been fueled by the appropriation of $1.1 billion comparative effectiveness research (CER) in 2009 and the debate over health care reform.

Approach – To inform CER practices in the US, we present case studies of HTA from England/Wales and Germany: contrasting methods; relevance to the US; and impact on innovation.

Findings – The National Institute of Health and Clinical Excellence (NICE) was established in 1999 to inform trusts within the National Health Service of England and Wales. It uses cost-effectiveness analysis to guide the allocation resource across preventative and curative interventions. In Germany, the Institut für Qualität und Wirtschaftlichkeit im Gesundheitswesen (IQWiG) was established in 2004 to inform reimbursement and pricing policies for the statutory sickness funds set by the Gemeinsamer Bundesausschuss (G-BA). IQWiG evaluates competing technologies within specific therapeutic areas, placing more weight on clinical evidence and the relative efficiency of competing therapies.

Practical implications – Although having deep political and cultural antecedents, differences between NICE and IQWiG can be explained by perspective: the former guiding resource allocation across an entire system (macro-evaluation), the latter focusing on efficiency within the bounds of a particular therapeutic area (micro-evaluation). Given the decentralized nature of the US health care system, and the relative powers of different medical specialties, the IQWiG model presents a more suitable case study to guided CER efforts in the US.

Comparativists have been struggling with understanding the field of Comparative and International Education (CIE) for over 60 years. Analyses of CIE knowledge production meet at least three limiting factors: questions of what should be constituent themes of the field (or “nodes” to structure analysis); how to code individual manuscripts as belonging to one comparative field and not another (e.g. should a manuscript be coded according to its geographic focus, its methodology, educational focus, or all three?); and then finally, how to deal with knowledge production that is not published through recognized Journals or publication outlets. I use 100 submissions to the Comparative Education Review (CER) in 2015 as a way to deal with the latter constraint, suggesting that such analysis may reflect new trends in the field. Further, to deal with other constraints, I have coded each manuscript according to its methodology, geographic focus, theme, type of manuscript (e.g. single case or comparative), and author characteristics (location of author). In reviewing the submissions, I find that the field as seen from the perspective of the CER submissions is dominated by single case studies (58%), and that quantitative studies (41%) are becoming increasingly more prominent. The studies mostly are focused on higher education (32%) and secondary education (21%). Authors in majority (61%) are based in the area studied. As regards themes, there seem to be no unity or grand narratives in the field. Despite interesting new trends as related to location of authors, CIE appears dominated by fairly traditional and conservative discourses as related to themes and epistemologies.

The purpose of this study is to analyse the role of the clean development mechanism (CDM) established by the Kyoto Protocol in channelling foreign technology to China. Appraising the experience of CDM remains of key importance when drawing lessons for the post-2012 climate regime.

Descriptive analysis of the sources and the determinants of foreign technology transfer based on the examination of 1,355 registered projects. Econometric analysis of the probability of having a foreign supplier of technology in any project.

The prominence of German firms as technology providers and the absence of a strong relationship between technology suppliers and credit buyers. The econometric analysis finds that project size and cost, project location, credit buyers’ and consultants’ characteristics, as well as technology diffusion are all relevant factors in determining the probability of having a foreign supplier of technology.

China is a particularly interesting case for analysing technology transfer in CDM projects since, after a slow start, the country has become the largest and most dynamic CDM recipient worldwide. Furthermore, the analysis of CDM projects may offer some insights into the complex web of technological links between Chinese and foreign firms.

The transfer of emission-saving technologies to developing countries is expected to play a major role in addressing environmental problems worldwide.

This study analyses the sources and determinants of international technology transfer in CDM projects in China, and offers some insights into how the characteristics of the major players and the links between them affect this phenomenon.

In recent years, the field of comparative and international education (CIE) has experienced an outburst of self-reflective papers wherein comparativists study the nature of the field and map its content. This study contributes to this trend by drawing attention to a previously unstudied aspect of CIE: its purpose. Using Arnove’s dimensions as a starting point to create five new purpose categories, four prominent CIE journals are surveyed to test whether the pragmatic history of CIE is evident in its current body of research. In this process, a complete and clear genetic mapping of the journals is created, which explores their similarities and differences, as well as the changes in their content over time. Findings indicate that the pragmatic purpose of CIE dominates, though it is primarily emancipatory and transformative in its prescription. Furthermore, articles rooted in specific situational contexts were more prominent than expected considering the comparative and international nature of the field.