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This study aimed to examine the mediating role of corporate financial reporting quality in the impact of corporate social responsibility (CSR) on corporate green innovation, based on the integration of stakeholder theory, opportunity cost theory, innovation diffusion theory and signaling theory.

A deductive quantitative approach was used as the research methodology. Following a survey design, questionnaire responses were collected from a purposively chosen sample of 308 employees in China. The data was analyzed using partial least squares structural equation modeling, performed with SmartPLS4.0 software.

The findings show that CSR promotes green innovation, and that financial reporting quality mediates this relationship. It was further revealed that compared to employees’ CSR perception, consumers’ perception of firms’ CSR performance has a stronger positive effect on firms’ corporate financial reporting quality and green innovation. These findings provide insights into the impact of both internal and external CSR performance on corporate green innovation.

This study only sampled Chinese employees, meaning that the findings may not be representative of other regions. Also, as this study employed only the questionnaire instrument, future research may collect data through multiple sources, including financial reports, surveys and interviews, to better understand and estimate variations in the positive impact of CSR on green innovation.

This study establishes the mediating role of corporate financial reporting quality in linking CSR to corporate green innovation. It further examines green innovation in multiple dimensions (i.e. product, process, organizational), while also measuring CSR in dual perspectives, namely internal (employee awareness) and external (consumer awareness). The results of this study offer guidance to firms in improving their green innovation in various aspects, thus promoting sustainability and environmental friendliness in corporate development.

This study aims to undertake a review of how carbon trading contributes to a reduction in emission of greenhouse gases (CHGs).

A narrative literature review approach was adopted to identify and synthesise existing literature using the Scopus and Web of Science databases. Articles were limited to the past 10 years to obtain the most current literature. The various ways in which carbon trading leads to reductions in emissions were identified and discussed.

The results showed that the main ways in which carbon trading contributes to reductions in emissions are through innovation in low-carbon technologies, restoration of ecosystems through offset money, development of renewable and clean energy and providing information on investment related to emissions.

The value of this study is to contribute to the built environment’s climate change mitigation agenda by identifying the role of carbon trading.

The output of this research identifies and contextualises the role carbon trading plays in the reduction of CHG emissions.

The purpose of the study is to investigate the financing channels and carbon emission abatement preferences of supply chain members, and further examine the optimal contract design of the retailer.

This paper develops a low-carbon supply chain composed of one retailer and one manufacturer, in which the retailer provides trade credit to the manufacturer. Considering the cap-and-trade regulation, the manufacturer with uncertain yield makes decision on whether to invest in emission abatement. There are bank loan and trade credit to finance production for the manufacturer and green credit to finance emission abatement investment. Meanwhile, the retailer may provide the manufacturer with three kinds of contracts to improve emission abatement efficiency, namely, revenue sharing, cost sharing or both sharing.

The results show that the retailer prefers to offer financing service at lower interest rate, but trade (and green) credit financing is always optimal for manufacturer and supply chain. The investment in emission abatement is value-added to all players. The sharing contracts offered by the retailer at lower sharing ratios can realize Pareto improvement of the system regardless of the financing scheme. However, comparing with the revenue or cost sharing contract, the existence of optimal sharing ratios makes the both sharing contract more favorable to the retailer.

The findings provide guidance for the emission-dependent manufacturer in financing and emission abatement decisions, as well as recommendations for the retailer to offer loan service and sharing contract.

This paper integrates green credit into bank loan or trade credit to analyze the financing decision of the manufacturer with uncertain yield and further considers the influence of three kinds of sharing contracts introduced by the retailer on improving operational performance.

This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.

This study adopts a phenomenological methodology to explore carbon accounting by setting the scope of the phenomenon, establishing research methods, conducting interviews with 30 participants from 14 emitting entities and four accounting firms and establishing methods for data analysis. Five themes were identified using a five-step coding method.

The results show no uniformity in the accounting treatment of carbon trading; however, common characteristics exist, and they have generally adopted simplified and conservative accounting methods under China’s emission trading scheme. Their common characteristics are that the granted allowances are not recognised as assets by most emitting entities, emissions allowance assets are measured using the historical cost method, most emitting entities only conduct accounting when there are actual cash flows or outflows with regard to carbon emissions allowance trading, and only a few emitting entities disclose carbon trading information in their financial statements or corporate social responsibility reports.

This study highlights accountants’ crucial role in carbon activities by guiding emitting entities’ low-carbon initiatives and culture and transforming managers’ mindsets. It also introduces the China Accounting Standards Committee-based accounting methods for allowances and obligations, aiding carbon disclosure quality and sustainability. These findings also inform the carbon accounting standards that may enhance corporate accountability and address climate change.

Today’s world is struggling with the hardship of climate change that has drastically disturbed human life, wildlife and the earth’s biological system. This study aims to show how implementing climate change mitigation strategies and environmental protection measures can ensure sustainable development through collaborative efforts between governmental authorities and the nation’s populace.

An extensive literature review of studies is conducted from across the world concentrating on holistic, sustainable development, enabling a showcase of various conferences, action plans initiated and resolutions passed. VOSviewer software is used to quantify the results of bibliometric analysis and cluster analysis. A total of 260 research studies released between 1993 and 2022 on the Scopus platform are quantified in terms of topmost publications, collaborations among authors, citations index and year-wise publication. The search string has keywords including “climate change,” “sustainable development” and “environment protection.”

The study results revealed a steep increase in research publications in the last three years, from 2017 to 2021, which serves as the basis of the emergence of high-impact articles. The most cited document in this context throws light on assessing vulnerability to climatic risk and building adaptive capacity. It also draws attention to voluntary carbon markets’ rationale while condemning emission trading systems for climate change due to structural flaws, negative consequences and questionable emission-cutting effectiveness. Low energy demand, zero energy buildings and shared socioeconomic pathways should be implemented as strategies for sustainable development.

This study provides a significant opportunity to construct a valuable addition to mitigate climate change. Also, it shows a positive and significant correlation between mitigation and adaptation policies by analyzing publication efforts worldwide considering local climate risks and national adaptation mandates.

The originality of this study lies in its comprehensive approach, combining literature review, bibliometric analysis and cluster analysis to provide insights into current research trends, challenges and potential strategies for addressing climate change and promoting sustainable development. The study’s emphasis on the correlation between mitigation and adaptation policies adds practical significance to its findings.

To explore how the blockchain affects the pricing and financing decisions in a low-carbon platform supply chain.

Considering the dual roles of the e-commerce platform as a seller and an initiator, a typical game-theoretical method is applied to analyze the behavior of supply chain decision-makers and the impact of key variables on equilibriums.

When loan interest rates are symmetric, whether blockchain is used or not, the e-commerce platform financing mode will always produce higher wholesale price and unit carbon emission reduction, while the retail price is the opposite. Higher unit additional income brought by the blockchain can bring higher economic and environmental performances, and the e-commerce platform financing mode is superior to bank financing mode. The application of blockchain may cause the manufacturer to change his/her financing choice. For bank financing, with the increase of loan interest rates, the advantages brought by blockchain will gradually disappear, but this situation will not occur under e-commerce platform financing.

Blockchain is known for its information transparency properties and its ability to enhance user trust. However, the impacts of applying blockchain in a low-carbon platform supply chain with different financing options are not clear. The authors examine the manufacturer's strategic choices for platform financing and bank financing, whether to adopt blockchain, and the impact of these decisions on carbon emissions reduction, consumer surplus and social welfare. The research conclusion can provide reference for the operation and financing decisions of platform supply chain under the carbon reduction target in the digital economy era.

Blockchain is a disruptive technology that has matured to deliver robust, global, IT systems, yet adoption lags predictions. The authors explore barriers to adoption in the context of a global challenge with multiple stakeholders: integration of carbon markets. Going beyond the dominant economic-rationalistic paradigm of information system (IS) innovation adoption, the authors reduce pro-innovation bias and broaden inter-organizational scope by using technological frames theory to capture the cognitive framing of the challenges perceived within the world’s largest carbon emitter: China.

Semi-structured interviews with 15 key experts representing three communities in China’s carbon markets: IT experts in carbon markets; carbon market experts with conceptual knowledge of blockchain and carbon market experts with practical blockchain experience.

Perceived technical challenges were found to be the least significant in explaining adoption. Significant challenges in five areas: social, political legal and policy (PLP), data, organizational and managerial (OM) and economic, with PLP and OM given most weight. Mapping to frames developed to encompass these challenges: nature of technology, strategic use of technology and technology readiness resolved frame incongruence that, in the case explored, did not lead to rejection of blockchain, but a decision to defer investment, increase the scope of analysis and delay the adoption decision.

Increases scope and resolution of IS adoption research. Technological frames theory moves from predominant economic-rational models to a social cognitive perspective. Broadens understanding of blockchain adoption in a context combining the world’s most carbon emissions with ownership of most blockchain patents, detailing socio-technical challenges and delivering practical guidance for policymakers and practitioners.

The study seeks to shed light on the estimates of the carbon shadow price in the literature relying on frontier techniques. The shadow price of undesirable outputs, such as greenhouse gas emissions, assists policymakers in determining the most cost-effective methods for reducing emissions.

The study relies on the PSALSAR and PRISMA approaches for a systematic literature review. The Web of Science and Scopus databases were used for the references.

Both parametric and nonparametric methods have been employed in the literature to estimate the shadow prices of undesirable outputs. Also, results were discussed according to the methodological and application aspects, and broad conclusions on obtained results were provided, bridging climate change mitigation policies and the shadow price of undesirable outputs.

The present study applies an integrated method, PSALSAR, to conduct a systematic review of 53 studies published between 2014 and 2023 in which efficiency models were applied to estimate the shadow price of undesirable outputs, especially CO₂. After presenting the most applicable parametric and nonparametric estimation models, a systematic summary of included articles was provided, highlighting the key features of publications.

This paper intends to address the decision-making and coordination of green supply chain (GSC) considering risk-averse manufacturers under mixed carbon policy.

This paper focuses on a GSC consisting of a manufacturer and a retailer, in which the manufacturer is risk-averse (R-A). This paper employs Stackelberg game theory and mean variance analysis to assess the pricing decision-making process under various scenarios. Furthermore, cost-sharing contracts are introduced to coordinate the GSC.

The research results suggest that the green level of the product and the profit of the GSC under a centralized scenario are higher than those under a decentralized scenario, while the retail price is lower. Under the decentralized scenario, the green level of product, wholesale price and manufacturer’s profit in the R-A scenario are lower than the values in the risk-neutrality scenario, while retailer's profit is higher. In addition, when a cost-sharing contract is utilized for coordination in the GSC, it can lead to Pareto improvement, regardless of whether the manufacturer makes risk-neutrality or R-A decisions.

This research provides a deeper understanding of GSC decision-making and coordination strategy under mixed carbon policy with consideration of R-A from a theoretical perspective and provides decision support for enterprises to choose strategies in practice.

Under the “dual carbon” framework, the article explores the equilibrium points among the government, agricultural enterprises and village committees, and uses sensitivity analysis to reveal the dynamic factors affecting these stakeholders, thereby proposing methods to enhance agricultural disaster resilience.

The article uses MATLAB to construct a game model for the three parties with interests: agribusiness, government and village council. It examines the stability of strategies among these entities. Through graphical simulation, the paper analyzes the sensitivity of agricultural enterprises carbon emissions and village committees’ rent-seeking behaviors in the decision-making process, focusing on significant factors such as government carbon tax and regulatory policies.

A single government reward and punishment mechanism is insufficient to influence the strategic choices of enterprises and village committees. The cost of rent-seeking does not affect the strategic choices of enterprises and village committees. A key factor influencing whether the village committee engages in rent-seeking is the level of labor income of the village committee as an “intermediary”.

This paper focuses on the dynamic game between three stakeholders (the government, agricultural enterprises and village committees), seeking dynamic equilibrium and conducting sensitivity analysis through visualization to provide the government with optimal policy recommendations.