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As net-zero pledges gain momentum globally, more and more accommodation businesses seek to quantify their carbon emissions. Building on Chan (2021), this study aims to explore what drives Australian accommodation providers to measure the carbon footprint of their businesses and what barriers hinder them from doing so.

Empirical data were collected by conducting ten semi-structured interviews with owners, senior executives, consultants, certification bodies and hotel management companies. The set of interviews represented different segments of the hotel industry and various accommodation types. Data were analysed with thematic analysis.

The major drivers for adopting carbon footprint analysis are as follows: the analysis being perceived as an important contribution to a company's corporate responsibility, the owner or manager's environmental concern, the assessment being a requirement for obtaining an eco-certification and the business benefits associated with implementing the initiative. The major barriers hindering adoption include the following: difficulties with data gathering, the lack of a standard methodology, a lengthy decision-making process and a lack of resources.

Based on the empirical findings and three theories on ecological responsiveness, this study develops a conceptual framework for implementing carbon footprint analysis in the accommodation context and recommends strategies to increase the adoption of carbon footprint analysis.

This study responds to Chan and Hsu's (2016) call for further research on carbon footprint in the hotel context and represents the first attempt to explore the drivers and barriers specifically associated with implementing carbon footprint analysis in the accommodation sector.

Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the relationship between environmental innovation and carbon emission in the healthcare industry in Europe while also examining the moderating role of environmental governance.

Data for this study were collected from publicly listed healthcare companies in ten European countries spanning the years 2012–2021. The selected countries encompassed Belgium, Denmark, France, Germany, Italy, Netherlands, Spain, Sweden, Switzerland and the United Kingdom. The research encompassed all healthcare companies for which data were accessible, resulting in a comprehensive dataset comprising 1,210 companies. The authors collected data from multiple sources, including annual reports, the World Bank and Eikon databases, to ensure a robust and extensive dataset.

The results of this study indicate that environmental governance plays a significant moderating role in the relationship between environmental innovation and carbon emission within the healthcare sector in Europe, but when combined with high levels of environmental innovation, strong environmental governance leads to enhanced efforts to reduce carbon emissions. This combination also contributes to meeting the expectations of a broader range of stakeholders and maintaining legitimacy.

The study’s findings have practical implications for healthcare regulators, policymakers and various stakeholders. It underscores the importance of integrating solid environmental governance and innovation to address climate change challenges in the healthcare sector effectively. This integrated approach not only helps reduce carbon emissions but also contributes to achieving sustainable outcomes while satisfying a wider range of stakeholders.

This study adds to the existing body of knowledge by highlighting the significant role of environmental governance as a moderator in the relationship between environmental innovation and carbon emission in the healthcare industry. The research findings provide valuable insights for academics, practitioners and decision-makers, emphasizing the need to combine governance and innovation for sustainable outcomes in healthcare sectors.

This study aims to investigate low-carbon footprint travel choices, considering both destination attributes and climate change perceptions, and examine the impacts of nudging (a communication tool to alter individuals’ choices in a predictable way) on tourists’ preferences for carbon mitigation in destinations.

A discrete choice experiment questionnaire was administered to a sample of 958 Hong Kong respondents. Hybrid choice modeling was used to examine the respondents’ preferences for destination attributes and to explain preference heterogeneity using tourists’ climate change perceptions. The respondents’ willingness to pay for the destination attributes was also calculated to measure the monetary value of the attributes.

Destination type, carbon emissions and travel cost had significant effects on tourists’ choices of destination. Nudging increased tourists’ preference for low-carbon footprint choices. Tourists with higher climate change perceptions were more likely than others to select low-carbon destinations with carbon offset projects.

The findings of this study provide an impetus for destination management organizations to support local carbon offset projects, implement policies that mitigate carbon emissions and develop sustainable tourism to fulfill tourists’ demand for low-carbon footprint travel choices. Based on the findings, policymakers could promote sustainable tourism by publishing relevant climate change information on social media.

This study addressed a gap in the literature on tourist travel choice by considering carbon emission-related attributes and climate change perceptions and by confirming the role of nudging in increasing the choice of low-carbon destinations.

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as corporate social responsible (CSR) strategy and corporate governance practices, that may strengthen the link between carbon reduction initiatives and financial performance.

The empirical analysis is conducted using 1,740 firm-year observations from UK firms listed on the FTSE 350. Data on carbon emissions and firm-specific characteristics are obtained from the Refinitiv Eikon database for the period 2011–2020. Various econometric techniques, including ordinary least squares and system generalized method of moments, are used to examine the relationship between carbon reduction initiatives and financial performance. Additionally, alternative samples are used to further explore this relationship.

The author observes a significantly positive association between carbon reduction initiatives and financial performance in this study. Additionally, the significance of this relationship is found to be present specifically after the announcement of the Paris Agreement. Furthermore, a channel analysis reveals that moderating factors like CSR strategy and corporate governance quality influence this relationship.

The study underscores the importance of carbon reduction initiatives for sustainable business growth and financial performance. Managers can use these insights to prioritize investments in sustainable practices. Policymakers should consider implementing supportive regulations to incentivize companies to adopt carbon reduction strategies.

This study adds value to the existing body of literature by empirically examining the moderating role of CSR strategy and best corporate governance practices in the relationship between carbon reduction initiatives and financial performance. The findings contribute to a deeper understanding of how these factors interact and influence the outcomes.

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK context.

To test this study's hypotheses, the authors employ Tobit regression analysis of 95 UK companies listed in FTSE350. The authors use balanced panel data (475 observations in total) to reduces the noise introduced by unit heterogeneity.

The authors find that while corporate carbon performance is not reflected in carbon media legitimacy, carbon media legitimacy is positively and significantly affected by voluntary carbon disclosure (irrespective of its quality). Thus, voluntary carbon disclosure is shown to be an effective tool in legitimising corporate activities.

The results show a certain degree of naivety on the part of the media in assessing corporate carbon behaviour, since it values carbon disclosure (irrespective of its quality) more than carbon performance. Such media behaviour may hinder future improvement in carbon performance of firms.

This study's results indicate that the existing UK carbon disclosure policy does not address the heart of climate change and global warming. Thus, tougher regulations should be considered by policy-makers in relation to voluntary carbon disclosure in the UK.

To the best of the authors' knowledge, this is the first study to examine whether carbon media legitimacy is associated with both carbon performance and carbon disclosure using a direct measure of carbon media legitimacy, and to use the UK context when addressing this association. It also examines the effectiveness of quality of carbon disclosure as legitimation tool.

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 purpose of this study is to assess the influence of institutional quality (IQ), fossil fuel efficiency, structural change and renewable energy (RE) consumption on carbon efficiency.

This research uses an econometric approach, more specifically the Autoregressive Distributed Lag model, to examine the relationship between structural change, RE consumption, IQ, fossil fuel efficiency and carbon efficiency in India from 1996 to 2019.

This study finds the positive contributions of variables like fossil fuel efficiency, technological advancement, structural transformation, IQ and increased RE consumption in fostering environmental development through enhanced carbon efficiency. Conversely, this study emphasises the negative contribution of trade openness on carbon efficiency. These findings provide concise insights into the dynamics of factors impacting carbon efficiency in India.

This study's exclusive focus on India limits the generalizability of findings. Future studies should include a broader range of variables impacting various nations' carbon efficiency. Furthermore, it is worth noting that this study examines renewable and fossil fuel efficiency aggregated. Future research endeavours could yield more specific policy insights by conducting analyses at a disaggregated level, considering individual energy sources such as wind, solar, coal and oil. Understanding how the efficiency of each energy source influences carbon efficiency could lead to more targeted and practical policy recommendations.

To the best of the authors’ knowledge, this study addresses a significant gap in the existing literature by being the first empirical investigation into the effects of IQ, fossil fuel efficiency, structural change and RE consumption on carbon efficiency. Unlike prior research, the authors consider a comprehensive IQ index, providing a more holistic perspective. The use of a comprehensive composite index for IQ, coupled with the focus on fossil fuel efficiency and structural change, distinguishes this study from previous research, contributing valuable insights into the intricate dynamics shaping India's path towards enhanced carbon efficiency, an area relatively underexplored in the existing literature.

The built environment is taking enormous leaps towards its digitalization. Computer-aided tools such as building information modeling (BIM) are found in the forefront of this evolution, playing a critical role in creating the foundations for the upcoming development of smart low-carbon cities. However, the potential of BIM is still untapped – links will need to be created among the available and forthcoming methodologies under one integral operational system. The purpose of this paper is to present an integrated BIM-based life cycle-oriented framework for achieving sustainable constructions at the pre-construction phase. The developed framework represents an example of the approaches that the construction industry will need to adopt to integrate the different tools under an integrated smart city context.

The methodological approach follows the development of four same-volume different-configuration three-dimensional BIM designs, which are coupled with life cycle assessment (LCA) tools for establishing sustainable building design.

The results of this paper indicated that the choice of building design and shape can play a significant role in reducing the embodied energy and embodied carbon of buildings, achieving a reduction of up to 15% compared to a reference building of same volume and gross floor area.

The originality of this paper is found in its approach application by coupling three-dimensional BIM models with LCA data, the use of reinforcement detailing in an nD BIM study and the employment of country-specific LCA databases.

The main aim of this study is to explore the relationship between information system flexibility and dynamic capabilities to build sustainable and net zero supply chains under the influence of environmental dynamism.

We have formulated a self-administered survey, with 359 participants contributing responses. Prior to delving into foundational assumptions, such as homoscedasticity and normality, a nonresponse bias analysis was executed. The integrity of the data, in terms of reliability and construct validity, was gauged using confirmatory factor analysis. Subsequent regression outputs corroborated all the proposed assumptions, fortifying the extant scholarly literature.

The empirical findings of this research underscore a positive correlation between Information system flexibility, dynamic capabilities and a net zero supply chain, especially in the context of environmental dynamism. Data sourced from the cement manufacturing sector support these observations. We also found that environmental dynamism moderates the relationship between data analytics capability and sustainable supply chain flexibility but does not moderate the relationship between Resource flexibility and sustainable supply chain flexibility. Additionally, this research strengthens the foundational principles of the dynamic capability theory.

The conceptual framework elucidates the interplay between information system flexibility, dynamic capabilities, and sustainable supply chain flexibility, emphasizing their collective contribution towards achieving sustainable chain net zero, introducing environmental dynamics as a moderating variable that augments the scholarly discourse with a nuanced layer of analytical depth.

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.