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Tourism may have important positive and negative economic, socio-cultural and environmental impacts. However, cultural and natural resources are also the base to the development of competitive destinations and changes in these resources can have an important impact on tourism development. Despite the considerable literature regarding the impacts of tourism, a limited number of studies examine the impact of the environment on tourism, specifically the impact of air quality (AQ). Therefore, this paper aims to review what is known about the impact of AQ on tourism demand, analysing the different methods and approaches used, as well as the results obtained.

A systematic literature review method was used to examine the state of the art in this topic and identify research gaps and new research directions. Only 26 papers were identified that examine the impact of AQ on tourism demand.

The majority of the studies were carried out in China and investigate the impact of AQ on tourism from the perspective of tourism demand. Both global (tourism demand) and individual (tourist perceptions) approaches have been used to investigate the impact of AQ on tourism.

This is the first systematic literature review on the impact of outdoor AQ on tourism demand. Moreover, this paper analyses the methods and approaches that have been used in the literature to examine the impact of outdoor AQ on tourism demand. The paper ends with a discussion on the identified research gaps concerning the influence of AQ on tourism development.

This study aims to examine the research output on climate change, environmental risks and insurance from 1986 to 2020, thereby revealing the development of the literature through collaborative networks. The relationship between insurance, climate change and environmental threats has gained research attention. This study describes the interaction between insurance, climate change and environmental risk.

This study is a bibliometric analysis of the literature and assessed the current state of science. A total of 97 academic papers from top-level journals listed in the Scopus database are shortlisted.

The understanding of climate change, environmental risks and insurance is shaped and enhanced through the collaborative network maps of researchers. Their reach expands across different networks, core themes and streams, as these topics develop.

Data for this study were generated from English-written journal articles listed in the Scopus database only; subsequently, this study was representative of high-quality papers published in the areas of climate change, environmental risks and insurance.

The results of this study can be useful to academic researchers to aid their understanding of climate change, environmental risks and insurance research development, to identify the current context and to develop a future research agenda.

The findings of this study can improve the understanding of industry practitioners about climate change and global warming challenges, and how insurance can be used as a tool to address such challenges.

This study is a novel attempt. To the best of the authors’ knowledge, this is one of the first studies to better understand climate change, environmental risks and insurance as a research topic by examining its evolution in an academic context through visualization, coupling and bibliometric analysis. This bibliometric study is unique in reviewing climate change literature and providing a future research agenda. Using bibliometric data, this study addressed the technical aspects and the value it adds to actual practice. Bibliometric indicators quantitatively and qualitatively evaluate emerging disciplinary progress in this topic.

This research aims to compare consumer responses to pro-environmental communication and appeals to recycle packaging when these messages come from a high-familiarity versus a low-familiarity brand.

Two online between-subjects experimental studies evaluate consumer perceptions and the willingness to comply with recycling appeals in response to pro-environmental communications from a high-familiarity versus a low-familiarity brand. To test the hypotheses, the studies examine the moderating role of sustainability habits and the mediating role of shared environmental responsibility.

Findings show that communicating a brand’s adoption of sustainable packaging is more salient to consumers when the appeal comes from a low-familiarity rather than a high-familiarity brand, especially when sustainability habits are weaker. The mediating role of shared environmental responsibility partly explains consumers’ commitment to act pro-environmentally.

Sustainability officials and policymakers should consider the impact of pro-environmental interventions that encourage collective recycling between brands and consumers. Practitioners are encouraged to examine revised waste management schemes such as extended producer responsibility programs to elicit the collaboration of consumers in initiatives that boost recycling and stimulate pro-environmental behaviors.

Using the diagnosticity–accessibility framework and habit theory, to the best of the author’s knowledge, this research is among the first to empirically examine the role of sustainability habits in consumer responses to pro-environmental brand communications. It also highlights consumers’ willingness to comply with brands’ take-back programs in a shared effort to reduce plastic waste and encourage a circular economy.

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.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

This paper aims to identify variables that determine the differing levels of environmental quality on Java and other islands in Indonesia.

Using a quantitative approach, secondary data were sourced from the Central Statistics Agency and the Ministry of Environment and Forestry. The data were obtained through the collection of documentation from 33 provinces in Indonesia. The analytical approach used was discriminant analysis. The research variables are Trade Openness, Foreign Direct Investment (FDI), industry, HDI and population growth.

The variables that distinguish between the levels of environmental quality in Indonesian provinces on the island of Java and on other islands are Industry, HDI, FDI and population growth. The openness variable is not a differentiating variable for environmental quality. The most powerful variable as a differentiator of environmental quality on Java Island and on other islands is the Industry variable.

This study has not classified the quality of the environment based on the Ministry of Environment and Forestry's categories, namely, the very good, good, quite good, poor, very poor and dangerous. For this reason, further research is needed using multiple discriminant analysis (MDA).

Industry is the variable that most strongly distinguishes between levels of environmental quality on Java and other island, while the industrial sector is the largest contributor to gross regional domestic product (GDRP). Government policy to develop green technology is mandatory so that there is no trade-off between industry and environmental quality.

This study is able to identify the differentiating variables of environmental quality in two different groups, on Java and on the other islands of the Indonesian archipelago.

This paper aims to find out if there is a relationship between access to climate change information and student activism.

Exploratory study focused on the survey of 400 [n = 400] students from 10 universities in Spain from April to May 2022. A questionnaire with 19 questions was divided into blocks of knowledge, awareness, and action and bivariate analysis with a margin of error of ±5% and a confidence level of 95%.

The greater the degree of information received, the greater the activism of university students, who tend to use digital media and social networks to get informed. However, they perceive that the university generates little information and a low number of activities related to climate change. Students demand that universities implement informal, formal, and service-learning environmental education strategies on sustainable consumption.

Given the results of previous studies showing the variable “type of degree” does not show differences at the beginning and end of studies, it has not been considered in this research. Nevertheless, it would be convenient to introduce it in future investigations to confirm if this may have an impact on informational habits.

This paper urges universities to act as sources of environmental education, given the relationship between the information received and the pro-environmental attitudes of students.

The universities are powerful social actors that can shape public and political discourses for eco-social transition.

This research adds the variable access to information in studies on pro-environmental attitudes. Furthermore, this research provides data about student perceptions of the university, government, industry, and NGO climate actions.

This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses.

The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues.

Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance.

The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory.

A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability.

This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

This paper investigates the impact of sustainability information disclosure on consumers' choice of order-to-delivery lead-time in relation to consumers' sustainability concern.

Based on two choice experiments with participants from the Netherlands (n = 348) and the United Kingdom (n = 1,387), the impact of sustainability information disclosure was examined in connection with consumers' concerns for environmental and social sustainability. Information on environmental impact (carbon emission) and social impact (warehouse workers and drivers' well-being) was considered and compared.

Disclosing sustainability impact information significantly increased consumers' preference and choice for longer delivery times, with equivalent effects for environmental and social impact information. Consumers' relevant (environmental or social) sustainability concern as personality traits enhanced effects on preferences, as did priming of environmental concern.

Future research may consider differences between product categories or e-commerce companies' reputation in sustainability activities.

The findings provide opportunities for online retailers to influence consumer choice of delivery time, especially through disclosing environmental and/or social sustainability information.

This study fills a gap in the literature on sustainability information disclosure to actively steer consumer choice of delivery time, particularly regarding the effect of social sustainability impact information in comparison to its environmental counterpart.

The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。