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Carbon emissions commonly serve as an indicator for environmental friendliness, and so more and more carbon emission calculators (CECs) are offered that allow an estimation of the environmental footprint of freight transport operations. Unfortunately, their exact measurement is challenging due to the availability or poor quality of necessary input data and a multitude of possible calculation methods that may result in highly inaccurate to very misleading figures.

A structured online search was conducted to identify suitable online carbon emission calculators (OCECs) for further assessment in the form of a benchmark case that includes different modes of transport from road and rail to air and sea between China and Europe. Further comparison resulted in a ranking of OCECs along the categories of transparency (routing system, data sources and calculation method), completeness (input options) and accuracy (data output).

Different predefined inputs and calculation methods employed by the OCECs assessed inevitably result in a wide spread of more or less reliable carbon footprint measurement results.

All potential users of CECs, including policymakers, actors from the transport industry and other stakeholders, are well advised to question greenhouse gas (GHG) emission statements that are not backed by transparent procedures and internationally recognized calculation standards.

This study, including a benchmark case and a ranking, offers a guideline for potential users of CEC to avoid major pitfalls coming along with the present carbon footprint measurement of freight transport operations.

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

The study aims to evaluate how different types of assurors and investors’ Big Five personality traits affect the relationship between levels of assurance for Greenhouse Gas (GHG) reporting and individual investors' decision-making in social responsible investment (SRI).

This study adopted an experimental approach with 315 individual investors as participants.

The results show that there are some differences in the individual investors’ decision-making. Accountants are the preferred assuror. Type of assuror and level of assurance for GHG reporting affect investors’ decision-making, in the presence of different levels of investors’ personality traits, extraversion, openness, conscientiousness and neuroticism. However, individual investors with different levels of agreeableness do not have similar influence.

This study extends the literature on individual investors’ decision-making in socially responsible investment by examining the combination of the type of assuror, level of assurance and investors’ personality traits. This study also observes three different assurors, accountants, engineers and specialists and four different assurance levels – reasonable, hybrid, limited and not specified.

The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated.

Using a sample of top 300 Australian Securities Exchange listed non-financial firms over the period 2008–2019, this study investigates the association between CCDP and audit fees. The findings are robust to a difference-in-difference test thereby alleviating potential endogeneity concerns.

CCDP is found to be significantly positively related to external auditor fees.

The findings show some important implications for firm management, regulators, investors and auditors. This study presents empirical evidence that climate change, as a factor of external risk, influences audit fees.

Firms with governance structures characterized by larger more independent boards, larger audit committees and audit committees with a higher level of independence significantly moderate the relationship between CCDP and audit fees.

Investors’ demand for firm transparency and disclosure of information regarding the risks of climate change, effects and opportunities has increased significantly over the past decade, as these factors could have a significant effect on valuation and investment decisions.

Importantly, stakeholders need to be aware of the costs of climate change, the quantification of climate change impacts and how firms address climate change in their business risk management processes. This study quantifies the impact of CCDP on auditor risk assessments via audit fees.

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to examine how CSO power and sustainability-based compensation influence climate reporting and carbon performance.

Using one of the largest data sets to date, consisting of 18,834 company years through the author’s observations, spanning an 11-year period (2011–2021) in 33 countries. This paper used quantitative methods – specifically, ordinal logistic regression estimation. This paper measures the level of climate change disclosure based on the carbon disclosure leadership methodology. Carbon performance is based on the intensity of carbon emissions (Scope 1, Scope 2), which is a quantitative and relatively more objective measure.

The results suggest that climate change disclosure continued to increase and the carbon emissions intensity of the companies in this study gradually decreased over the sample period. This paper finds that the presence of the CSO within the top management team has a positive and significant influence on the level of information on climate change of the companies in the sample. This finding confirms the idea that the managerial capacity of CSOs motivates the disclosure of climate change. The empirical results confirm that there are differences in the role that the CSO and sustainability-based compensation play in influencing the quality of climate information disclosure in developed and developing countries.

The recourse on a mixed theoretical framework, which highlights upper echelons theory, argues the understanding of the role of CSOs in explaining the relationship between climate change disclosure–carbon performance relationship. The novelty of the study lies in the approaches adopted to describe the quality of climate change disclosure. To control for endogeneity, this paper uses a difference-in-difference analysis by adding a firm to the Morgan Stanley Capital International index as an exogenous shock.

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.

In response to water scarcity in Sri Lanka, the government is implementing strategies such as rainwater harvesting, efficient irrigation, wastewater treatment and desalination. Initial efforts include the establishment of a desalination plant in Jaffna, with additional plans for the dry zones (DZ). The study aims to comprehensively identify the barriers to establishing desalination plants in the DZ and provide recommendations to mitigate these barriers. Additionally, this research provides valuable insights aimed at minimizing barriers to the construction of future desalination plants within Sri Lanka.

The study used qualitative methods, using an expert survey to identify current and future barriers, along with strategies for overcoming them. The collected data were analysed using the template analysis technique.

Regarding desalination plant establishment, various barriers such as high capital costs, high energy expenses, brine discharge, pollution, emissions, technical challenges, health concerns and waste disposal have been identified. However, specific strategies exist to address and mitigate each of these obstacles.

The study offers recommendations to environmental experts and government on expediting the approval procedures for desalination plants in Sri Lanka’s DZ. Adapted to Sri Lanka’s specific challenges, it highlights strategies and barriers essential for upcoming desalination projects. Furthermore, it emphasizes the financial advantages such as increased production and job creation resulting from establishing desalination facilities.

Through this study, promoting sustainable practices and fostering community involvement, it aims to enhance livelihoods, accelerate economic development and improve overall well-being through reliable access to water. Additionally, the study aims to enhance understanding of the importance of desalination in alleviating water scarcity, promoting community engagement and ultimately facilitating improved living conditions, health outcomes and economic opportunities in Sri Lanka’s DZs.

This study provides crucial direction for decision-makers by highlighting the main barriers to the establishment of desalination plants in Sri Lanka and outlining practical solutions. Implementing these strategies helps meet the region’s increasing water demands, advance sustainable water management, improve the standard of living for nearby communities and promote the socioeconomic development of desalination plants in Sri Lanka’s DZ.

Educational institutions have a special social responsibility to initiate processes of sustainability transformation in society, nevertheless, activities that effectively address students as well as employees are rather moderate. To initiate change alongside strategic and political decisions, this paper aims to present findings of a gamification intervention (hereafter referred to as climate duel), which was implemented in a field study and tested to assess its potential as a supporting and transformative approach in a university context.

A three-month field study was conducted with two universities of applied sciences. The study included an environmental impact analysis of the two participating university departments, the conception and testing of the intervention and associated surveys to evaluate the effectiveness of the intervention in order to and to obtain feedback that would allow the duel to be scaled up at other universities or institutions.

Three hundred seventy-five people took part and saved 2.6 tons of greenhouse gas emissions through their participation in the climate duel and their corresponding behavioural changes. In addition, feedback from the participants yielded positive results in terms of behavioural changes and generated valuable evidence for future implementations. Nevertheless, there is still room for improvement, especially in terms of supporting communication activities that promote social relatedness to motivate each other, share experiences or deal with implementation difficulties in everyday life.

Building on the promising effects of gamification, the study is a showcase for applied science. With the possibility of testing a theory-based intervention in practice, an implementable, effective and scalable measure for universities that helps to accelerate the transformation process is available.

The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.

To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).

Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.

This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.

This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.