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Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

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 examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.

Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.

Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.

Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.

Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.

According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.

Prefabricated buildings (PBs) have proven to effectively mitigate carbon emissions in the construction industry. Existing studies have analyzed the environmental performance of PBs considering the shift in construction methods, ignoring the emissions abatement effects of the low-carbon practices adopted by participants in the prefabricated building supply chain (PBSC). Thus, it is challenging to exploit the environmental advantages of PBs. To further reveal the carbon reduction potential of PBs and assist participants in making low-carbon practice strategy decisions, this paper constructs a system dynamics (SD) model to explore the performance of PBSC in low-carbon practices.

This study adopts the SD approach to integrate the complex dynamic relationship between variables and explicitly considers the environmental and economic impacts of PBSC to explore the carbon emission reduction effects of low-carbon practices by enterprises under environmental policies from the supply chain perspective.

Results show that with the advance of prefabrication level, the carbon emissions from production and transportation processes increase, and the total carbon emissions of PBSC show an upward trend. Low-carbon practices of rational transportation route planning and carbon-reduction energy investment can effectively reduce carbon emissions with negative economic impacts on transportation enterprises. The application of sustainable materials in low-carbon practices is both economically and environmentally friendly. In addition, carbon tax does not always promote the implementation of low-carbon practices, and the improvement of enterprises' environmental awareness can further strengthen the effect of low-carbon practices.

This study dynamically assesses the carbon reduction effects of low-carbon practices in PBSC, informing the low-carbon decision-making of participants in building construction projects and guiding the government to formulate environmental policies.

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.

The gas emissions towards the atmosphere are one of the main and most actual environmental problems in the world. The effects of greenhouse gas emissions have been studied and treated recently in the Climate Change Conference in Kyoto. In the approved Kyoto Protocol, the European Union will reduce emissions by 8 per cent, the USA by 7 per cent, and Japan by 6 per cent. The data for each country are used to implement policies and make global decisions regarding the level of emissions allowed in the future. For this reason, a study more in depth about the origin and level of emissions from a regional perspective becomes necessary, due to the implications on regional development. The study provides detailed information regarding atmospheric emissions in Spanish regions. Shows that in many cases the atmospheric emissions are not directly related to the economic situations of each region. For this reason, environmental policies should pay attention to the regional differences within a country.

This paper aims to report on the results of a case study in Botswana, aimed at raising awareness on climate issues. Higher-education institutions play a leading role in sustainability efforts, as their research role often lays the groundwork for social transformation.

The Clean Air-Cool Planet (CACP) campus calculator was used to calculate emissions from various sections within the college.

Total greenhouse gas (GHG) emissions from the college is 3,432.66 metric tons CO₂e resulting in per capita GHG emissions of 3.20 metric tons CO₂e, which is high compared to other universities. Options for reducing emissions are proposed.

The procedure in carrying out the study provided learners with an opportunity to appreciate emissions from developing countries and also gain technical skills in conducting a GHG inventory. It also sensitized campus administrators about the scale of emissions and possible ways of reducing them.

This paper is original in that it provides campus greenhouse inventory within a developing country, a unique undertaking. Furthermore, it highlights the fact that developing countries also produce significant emissions, hence the need for mitigation measures.

To reach building owners, architects, designers, builders and manufacturers of materials and building components in order to achieve good indoor air quality (IAQ).

The emission classification of building materials is a part of the Classification of Indoor Climate 2000, which is intended to be used in the design and construction of healthier and more comfortable buildings and their mechanical systems in Finland.

Manufacturers have developed new products with lower emissions by using advanced consistency of materials and improved technology in production and production control. Over the years they have improved the quality of their products so that measured harmful emissions have lowered drastically. Similar development has also been seen in the measured sensory emissions of classified materials and products. In January 2006, there were over 900 classified products.

It is necessary to expand the emission classification of building materials because of the IAQ problems that have arisen related to emissions in the last few years. The methodology is intended for national use, but it is possible to implement the system in other countries.

The emission classification of building materials includes target values for odours and emissions of the materials and recommended maximum surface areas of the materials based on their emissions.

This paper fulfils an identified information/resources need. It is thought‐provoking and offers insights for the future planning and developing of classification systems.

The purpose of this paper is to show how CO₂ equivalent emissions are closely linked with economic development, over time and also across countries.

Emissions data from energy information administration were subjected to macro analysis, regressed upon GDP data, longitudinally and cross‐sectionally.

The conversion factor linking energy to output to pollution is estimated over time and between economies. It is today far too high, making global climate change almost certain.

Global environmental coordination is very difficult to achieve, given the nature of this gigantic PD game in combination with weak institutions for policy making and implementation. The only way to stabilise CO₂ emissions is to focus upon the conversion factor linking energy to output to pollution.

The paper shows the clear and Juggernaut type connections between energy‐economic output‐CO₂ emissions.

The objective of this paper is to evaluate the potential sustainable transportation strategies for Cairo in terms of their impact on emissions over the next ten years. The considered strategies include using cleaner fuel, implementing inspection and maintenance programs and adopting emission standards for new vehicles.

The strategies were evaluated in terms of the expected reductions of particulate matter (PM) and ozone precursors due to the future implementation. Emissions were estimated utilizing a mix of the relevant national and international. Accordingly, a three‐phase integrated strategy is recommended, considering the local technical and institutional aspects.

In case of no actions taken, emissions of PM and ozone precursors could increase at the year 2013 by 95 and 50 percent, respectively. Implementing the proposed integrated strategy could result in reducing the emissions of PM and ozone precursors by about 53 and 49 percent, respectively.

The proposed strategy is applicable because the targets are set considering the local aspects. However, the estimated emission reductions could almost compensate for the increase in the fleet size over the time. Therefore, achieving real reductions of emissions requires additional strategies to be considered.

Owing to the lack of local emission factors and measurements, this original work highlights the expected impacts of the potential strategies for controlling vehicle emissions in Cairo. Also, the findings indicate the need to consider other additional strategies in the long term planning process.