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This study aims to empirically examine the influence of financial constraints on firm carbon emissions. In addition to the role of financial constraints in firm-level carbon emissions, this study also examines this influence in the presence of governance, environmental orientation and firm-level attributes.

Using pooled ordinary least square, this study examines the impact of financial constraints on firm-level carbon emissions using a panel of 1,536 US firm-year observations from 2008 to 2019. This study also used two-step generalized method of moment–based dynamic panel data and two-stage least square approaches to address potential endogeneity. The results are robust to endogeneity and collinearity issues.

The results suggest that financial constraints enhance the carbon emissions of the firms. The economic significance of financial constraints on carbon emissions is more pronounced for the firms that do not report environment-related expenditure investment and those that are highly leveraged. The authors further document that firms with a nondiverse gender board signify a statistically significant impact of financial constraints on carbon emissions. These results are also economically significant, as one standard deviation increase in financial constraints is associated with a 3.340% increase in carbon emissions at the firm level.

Some implicit and explicit factors like corporate emissions policy and culture may condition the relationship of financial constraints with carbon emissions. Therefore, it would be worthwhile to consider these factors for future research. In addition, it is beneficial to identify the thresholds and/or quantiles at which financial constraints may significantly make a difference in enhancing carbon emissions.

The findings offer policy implications for investment in stakeholder engagement for capital acquisitions, thereby effectively enforcing environmental innovation and leading to a reduction in carbon emissions.

This study integrated governance and environment-oriented variables in the model to empirically examine the role of financial constraints on the carbon emissions of the firms in the USA over and above what has already been documented in the earlier literature.

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

The present study investigates the effect of foreign direct investment (FDI) and governance quality on carbon emissions in the Economics Community of West African States (ECOWAS).

To achieve the objective of this research, panel data for dependent and explanatory variables over the period 2005–2016, collected in the World Development Indicators (WDI) database and World Governance Indicators (WGI), are analyzed using the generalized method of moments (GMM). Also, the panel-corrected standard errors (PCSE) method is applied to the four segments of the overall sample to analyze the stability of the results.

The findings of this study are: (1) FDI inflows have a negative effect on carbon emissions in ECOWAS and (2) The interaction between FDI inflows and governance quality have a negative effect on carbon emissions. These results show the decreasing of environmental damage by increasing institutional quality. However, the estimation results on the country subsamples show similar and non-similar aspects.

This study suggests that policymakers in the ECOWAS countries should strengthen their environmental policies while encouraging FDI flows to be environmentally friendly.

The subject has rarely been explored in West Africa, with gaps such as the lack of use of institutional variables. This study contributes to the literature by drawing on previous work to examine the role of good governance on FDI and the CO2 emission relationship in the ECOWAS, which have received little attention. However, this research differs from previous work by subdividing the overall sample into four groups to test the stability of the results.

This study aims to analyze and compare the relationship between international trade in global value chains (GVC) and greenhouse gas (GHG) emissions for Brazil and China from 2000 to 2016.

The input-output method apply to multiregional tables from Eora-26 to decompose the GHG emissions of the Brazilian and Chinese productive structure.

The data reveals that Chinese production and consumption emissions are associated with power generation and energy-intensive industries, a significant concern among national and international policymakers. For Brazil, the largest territorial emissions captured by the metrics come from services and traditional industry, which reveals room for improving energy efficiency. The analysis sought to emphasize how the productive structure and dynamics of international trade have repercussions on the environmental dimension, to promote arguments that guide the execution of a more sustainable, productive and commercial development strategy and offer inputs to advance discussions on the attribution of climate responsibility.

The metrics did not capture emissions related to land use and deforestation, which are representative of Brazilian emissions.

Comparative analysis of emissions embodied in traditional sectoral trade flows and GVC, on backward and forward sides, for developing countries with the main economic regions of the world.

This study aims to introduce management students to climate change by providing them with an opportunity to address it in their own lives, through a class exercise.

An in-class exercise was designed, carried out and described in this study. Student teams were assigned different questions on how to address major causes of climate change. Each team did research to generate answers, and ranked their answers based on the speed of implementation. Teams reported their answers to the class. The instructor facilitated a debriefing session, during which all responses were ranked with respect to other variables, including cost savings, time savings and lifestyle fit. This exercise uses few resources and can be adapted to different time lengths and teaching/learning formats (e.g. on-ground, virtual, asynchronous online).

This exercise can help students to gain an understanding of climate change and its causes and complexities. Students learn how to implement a diverse set of personal actions to mitigate climate change; these can start in the present and continue throughout their lives. In addition, this exercise may help students to make the leap from individual climate change mitigation practices to organizational and societal practices, when they are in the position to do so as future leaders.

Although classes, exercises, and assignments ask management students to consider issues such as climate change at the organizational level, this individual-level exercise can allow students with limited organizational experience to engage more quickly with climate change and better understand organizational and societal implications in the future. That is, if students first understand how to address climate change in their own lives, they may more effectively transfer and apply that understanding at organizational and societal levels and ultimately synthesize solutions to address climate change in the world.

Environmental degradation resulting from human activities may adversely affect human health in multiple ways. Until now, policies aimed at mitigating environmental problems such as climate change, environmental pollution and damage to biodiversity have failed to clearly identify and drive the potential benefits of these policies on health. The conducted study assesses and demonstrates how specific environmental policies and instruments influence perceived human health in order to ensure input for a data-driven decision process.

The study was conducted for the 2004–2020 period in European Union (EU) countries with the use of dynamic panel data modeling. Verification of specific policies' impact on dependent variables allows to indicate this their effectiveness and importance. As a result of the computed dynamic panel data models, it has been confirmed that a number of significant and meaningful relationships between the self-perceived health index and environmental variables can be identified.

There is a strong positive impact of environmental taxation on the health index, and the strength of this relationship causes effects to be observed in the very short term, even the following year. In addition, the development of renewable energy sources (RES) and the elimination of fossil fuels from the energy mix exert positive, although milder, effects on health. The reduction of ammonia emissions from agriculture and reducing noise pollution are other health-supporting factors that have been shown to be statistically valid. Results allow to identify the most efficient policies in the analyzed area in order to introduce those with the best results or a mix of such measures.

The results of the authors' research clearly indicate the health benefits of measures primarily aimed at improving environmental factors, such as environmental taxes in general. The authors have also discovered an unexpected negative impact of an increase in the share of energy taxes in total taxes on the health index. The presented study opens several possibilities for further investigation, especially in the context of the rapidly changing geopolitical environment and global efforts to respond to environmental and health challenges. The authors believe that the outcome of the authors' study may provide new arguments to policymakers pursuing solutions that are not always easily acceptable by the public.

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become increasingly important. Published research indicates that environmental and economic goals can enforce or rival each other. However, few papers have been published that address the interaction and integration of these two goals.

In this paper, we identify both, synergies and trade-offs based on a systematic review incorporating 66 publications issued between 1992 and 2021. We analyze, quantify and cluster examples of conjunctions of ecological and economic measures and thereby develop a framework for the combined improvement of performance and environmental compatibility.

Our findings indicate an increased significance of a combined consideration of these two dimensions of sustainability. We found that cases where enforcing synergies between economic and ecological effects were identified are by far more frequent than reports on trade-offs. For the individual categories, cost savings are uniformly considered as the most important economic aspect while, energy savings appear to be marginally more relevant than waste reduction in terms of environmental aspects.

No previous literature review provides a comparable graphical treatment of synergies and trade-offs between cost savings and ecological effects. For the first time, identified measures were classified in a 3 × 3 table considering type and principle.

As China’s e-commerce and cross-border e-commerce rapidly develop, the cross-border e-commerce supply chain exhibits characteristics of globalized development scale, collaborative multiparty participation, streamlined management processes, digitalized production and trade and flexible strategic choices. It tends toward data-driven intelligence, interoperable information collaboration, personalized order responses, sustainable supply chain management and secure blockchain technology. These characteristics and trends provide critical references for businesses, governments and investors.

In response to issues such as inconsistent legal regulations, imbalanced logistics and transportation, imperfect payment settlements and opaque supply chains.

It is recommended to take measures to strengthen cooperation and communication, optimize logistics, reduce customs clearance difficulties, reinforce safeguard measures and promote sustainable development, collectively fostering the healthy growth of cross-border e-commerce.

With the rapid development of cross-border e-commerce, green and low-carbon initiatives have become a significant trend in this sector. The cross-border e-commerce supply chain refers to the mechanism that reduces environmental impacts and enhances resource efficiency from manufacturers to consumers. It primarily involves manufacturers, e-commerce platforms, logistics companies and payment and settlement processes. The cross-border e-commerce supply chain is gradually becoming a highlight in China’s foreign trade, supporting the concept of “buying globally and selling globally” and connecting the “world’s factory” with the “world’s market.”

This study aims to quantify sectoral energy and carbon intensity, revisit the validity of the Environmental Kuznets Curve (EKC) and explore the relationship between economic diversification and CO₂ emissions in Bahrain.

Three stages were followed to understand the linkages between sectoral economic growth, energy consumption and CO₂ emissions in Bahrain. Sectoral energy and carbon intensity were calculated, time series data trends were analyzed and two econometric models were built and analyzed using the autoregressive distributed lag method and time series data for the period 1980–2019.

The results of the analysis suggest that energy and carbon intensity in Bahrain’s industrial sector is higher than those of its services and agricultural sectors. The EKC was found to be invalid for Bahrain, where economic growth is still coupled with CO₂ emissions. Whereas CO₂ emissions have increased with growth in the manufacturing, and real estate subsectors, the emissions have decreased with growth in the hospitability, transportation and communications subsectors. These results indicate that economic diversification, specifically of the services sector, is aligned with Bahrain’s carbon neutrality target. However, less energy-intensive industries, such as recycling-based industries, are needed to counter the environmental impacts of economic growth.

The impacts of economic diversification on energy consumption and CO₂ emissions in the Gulf Cooperation Council petroleum countries have rarely been explored. Findings from this study contribute to informing economic and environment-related policymaking in Bahrain.

The purpose of this study is to explore the causal relationship between smart transportation technology innovation and green transportation efficiency.

A comprehensive framework is used in this paper to assess the level of green transportation efficiency in China based on the instrumental variable – generalized method of moments model, followed by an examination of the impact of innovation in smart transportation technology on green transportation efficiency. Additionally, their non-linear relationship is explored, as are their important moderating and mediating effects.

The findings indicate that, first, the efficiency of green transportation is significantly enhanced by innovation in smart transportation technology, which means that investing in such technologies contributes to improving green transportation efficiency. Second, in areas where green transportation efficiency is initially low, smart transportation technology innovation exerts a particularly potent influence in driving green transportation efficiency, which underscores the pivotal role of such innovation in bolstering efficiency when it is lacking. Third, the relationship between smart transportation technology innovation and green transportation efficiency is moderated by information and communication technology, and the influence of smart transportation technology innovation on green transportation efficiency is realized through an increase in energy efficiency and carbon emissions efficiency.

Advancing green transportation is essential in establishing a low-carbon trajectory within the transportation sector.