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The purpose of this study is to explore whether a connection exists between business operational efficiency and environmental responsibility.

This research adopts the DEA method through a four‐step analysis to examine inter‐industry differences in terms of operational efficiency with environmental consideration. The sample comprises 32 Japanese firms from three different industries listed in the Tokyo Stock Exchange between 2001 and 2006.

The results indicate a positive correlation with statistical significance in terms of a firm's environmental conservation cost, net income and economic benefit of environmental conservation for the three Japanese industries. In addition, the relationship among a firm's environmental conservation cost, CO₂ emission reduction and total CO₂ emission are positively correlated but without significance. In particular, business operational efficiency integrating social responsibility for anti‐global warming initiatives ( = total CO₂ emission level) could be applied to distinguish differences in terms of operational efficiency among industries.

Japanese firms adopt a voluntary environmental disclosure; therefore this study is constrained by the availability of long‐term data.

This study enables environmentally conscious investors and fund managers to distinguish the operationally efficient industries when taking environmental performance into account.

The study is a novel attempt to analyze inter‐industry differences in terms of operational efficiency when considering environmental conservation through the DEA method using a four‐step analysis.

This paper aims to examine whether the amount of costs disclosed as relating to environmental controls is associated with environmental performance in terms of carbon-based eco-efficiency, and whether any relation supports voluntary disclosure theory or legitimacy theory arguments. Further, this paper attempts to determine whether the relations differ across the initial Kyoto Protocol period.

In this study, the focus was on Japanese firms over the period from 2002 to 2012. Disclosed environmental control costs (capital expenditures and operating costs) were identified and eco-efficiency measures based on carbon emissions were calculated. Relations were tested for using regression models controlling for other potential impact factors.

This study’s results indicate a negative relation between disclosed levels of environmental control costs and eco-efficiency performance measures, and, for two of our three eco-efficiency metrics, this is more pronounced over the Kyoto Protocol period.

These results support a legitimacy theory (as opposed to voluntary disclosure theory) explanation for the relation between the levels of disclosed environmental control costs and carbon-based eco-efficiency.

This study is the first to explore how flexibility in cost classification may be used by companies to foster a disclosure strategy.

The purpose of this study was to verify the effect of sustainable consumption on the intention and effective purchase of products by young undergraduates, using the framework with the dimensions: consciousness for sustainable consumption, moral orientation and environmental concern. The authors also examined the mediation effect of intention and searched for heterogeneities on the purchase of sustainable products when discriminating by product type.

Sustainable consumption assumes ethics and environmental concern prioritization in the role of individuals to preserve natural resources threatened by global warming. Considering this, the authors developed cross-sectional research based on a sample of 265 Brazilian higher education students, which was analyzed with the use of partial least squares path modeling.

The results showed a positive relationship between sustainable consumption and buying intention, with mediation effects on the effective purchase of sustainable products. It was evidenced that consciousness for sustainable consumption, moral orientation and environmental concern do not lead directly to the purchase of sustainable products; they are based on the mediation exerted by the intention that purchase materializes in Brazilian, young university students. By analyzing heterogeneities, the authors found that environmental concern may translate into actual purchase when product-oriented.

This study uses the VBN theory to understand the behavioral intentions for the effective purchase of sustainable products, extending the range of sustainable consumption associating factors not analyzed in the higher education context, including nontraditional categories of sustainable products, such as textiles, furniture and wood articles. Moreover, this paper examines the mediation role of intention for effective purchase of sustainable products, identifying product categories that may translate environmental concerns to actual purchases, highlighting the importance of Brazil as an emerging economy that is a leading producer and exporter of organic foods with a growing market for sustainable products.

The purpose of this paper was to determine the effect of route optimization on travel distance, travel time and fuel consumption of municipal solid waste (MSW) collection trucks.

The study modeled the existing waste collection routes in three local authorities in Ghana and proposed optimal routes using Esri’s ArcGIS Network Analyst Extension. The system generated optimal distances and times were validated by subjecting collection trucks to the optimal routes. Paired sample t-test was used to analyze the differences in means of the existing and optimal outcomes. The collected data were subjected to correlation and uncertainty analyses.

Results from the study indicated that weekly travel distance reduced by 81.27 km, translating into saving of 4.79 percent when trucks used the optimal routes. Travel time and fuel consumption reduced by 853.59 min and 145.86 L, making savings of 14.21 and 10.81 percent, respectively. Significant differences occurred between the means of the existing and optimal routes for travel time and fuel consumption, for each of the three local authorities.

The study was conducted in Ghana using data collected from three local authorities.

Significant reduction of MSW collection cost can be achieved by waste management practitioners through route optimization.

The effect of route optimization on travel distance, travel time and fuel consumption has been established. Statistical analyses of the existing and optimal outcomes of the three local authorities have been provided. The findings from this study support the hypothesis that optimal routes reduce operating cost through savings in travel distance, travel time and fuel consumption.

In this essay, the author reflects on the legitimacy theory in corporate social responsibility (CSR) disclosure research.

This is a reflection/review essay based on a review of relevant literature.

Although almost constantly under attack from a variety of scholars, legitimacy theory seems to hold on in the social and environmental disclosure arena. However, the failure of the recent wave of CSR-themed work published in The Accounting Review to even acknowledge, let alone engage with, the theory is problematic.

We, in the CSR disclosure arena, need to do all we can to help emerging scholars (particularly in the USA) find the rich body of research the mainstream journals fail to discuss.

Legitimacy-based research can help move CSR disclosure at least closer to being a tool of accountability, as opposed to a tool for legitimation.

Perhaps the critique of the mainstream North American literature’s failure to consider legitimacy theory can lead to the recognition of the need to focus on the harm to sustainability that a narrow, shareholder-centric focus leads to.

This reflection takes a unique look at the contributions of legitimacy theory to CSR disclosure research.

This paper attempts to review the corporate voluntary disclosure (CVD) from the theoretical perspective as well as propose a conceptual framework.

The researchers use structural literature review technique. The sample literature consisting of 55 articles was extracted from the Scopus database over the period of 2017–2021.

The literature observes that the legitimacy, agency and stakeholder theories are most applied in CVD related studies than the other theories. It is also revealed that researchers need to concentrate more studies on those theories of CVD that have been applied in a limited study such as neo-institutional, signaling, resource dependence, political economy and impression management theories.

The findings can help the understanding of parties such as practitioners', regulators and potential investors of the theories in CVD from a combined and comprehensive view.

The results of the study offer new insights into the potential impact of organizational level and country level theories in CVD from different perspectives of developed and developing countries.

This study delivers an inclusive literature review of the current study approach on the theories of CVD and highlights some stimulating guidelines for future study.

This study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).

This study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.

The outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.

The results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.

The purpose of this paper is to investigate the role of socio-political interactions in determining the topos of sustainability reporting (SR) practice. For this purpose, this study harnesses pragmatic constructivism perspective to identify facts, possibilities, values and communication of SR practice.

This study adopts a systematic literature review approach using a sample of 167 articles from 54 academic journals.

The results of this study indicate that companies in their SR are driven by self-interest, treating disclosure as a mean in itself and neglecting its role in sustainability transition. In the light of the results, this study proposes three main avenues for further research: the interplay of institutional, organizational and individual factors as drivers for transparency; approaches to improve the quality of SR; and (3) sustainability impact of SR.

The past decade has seen a proliferation of literature on the practice of SR. One of the most influential streams in studies on SR has been grounded in socio-political theories with legitimacy, stakeholder and institutional theories on the front. Nevertheless, there is still no systematic and comprehensive overview of this rich literature. This study offers a comprehensive framework which conceptualizes SR as a social construct defined by the interplay between various, often conflicting institutional demands.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.