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Sustainable atmospheric management today involves a complex set of issues arising from the deliberate or inadvertent use of the atmosphere as a repository for waste products arising from human activities. Urban pollution affects human health, building materials and vegetation. Acidic emissions and excess nutrients produce both acid rain and dry deposition that affect terrestrial, freshwater and ocean chemistry and ecosystems. The production and effects of atmospheric pollution can transcend national boundaries and thus mitigation will require cooperation on regional and global levels, as well as local action. Global pollution includes greenhouse gases and atmospheric particles which are changing the global climate and affecting human health. While technological solutions will play an important part, the large reductions in emissions necessary to achieve sustainability will involve adopting lifestyles that conserve energy and minimise pollution. These concerns were foreshadowed in the writings of Fritz Schumacher.

The environmental consequences of international trade and transport have gained importance as a result of the current climate debate. Products are increasingly being produced in one part of the world, transported to another country and then redistributed to their final country of consumption. Since more than 80% of world trade tonnage measured in metric tons is carried by seagoing vessels, maritime transport will continue to be a core part of most supply chains while rail and road mainly are used for hinterland transport and to and from ports. This chapter presents a methodology for assessing the environmental impact of maritime transport and transport in general, with a specific focus on greenhouse gas emissions. The first section gives an introduction to why Green Maritime Logistics and Sustainability are important topics, while the second offers a framework for measuring greenhouse gas emissions (GHG) for transport systems. The third section presents a model for measuring seaborne transport and its greenhouse gas emissions, and in the fourth section we compare greenhouse gas emissions from different modes of transportation.

This chapter explains how the United Nations Framework Convention on Climate Change (UNFCCC), an important achievement of the Rio Earth Summit held in 1992, instigated interest in, and enthusiasm for, the fight against climate change in the international arena, promoting national actions, creating common frameworks and motivating corporations to take action against climate change. The Convention recognised climate change as a problem in 1994 when the UNFCCC took effect, which was remarkable considering that there was much less scientific evidence available at that time. Through extensive literature review, this chapter presents the origin and content of the Convention and explains how it creates new international instruments for mitigating climate change, its impact on corporate climate change-related accountability practices and where it stands now after 20 years in operation. The researcher argues that there is a need for strong cooperation among national and international actors such as governments, companies, national and international non-governmental organisations and international governmental organisations in order to create climate change-related accountability.

This qualitative study explores how multinational enterprises (MNEs) approach sustainable innovation through the lens of innovation theory and doughnut economics. The study proposes a conceptual framework to evaluate the practices of businesses and the findings illustrate how sustainable innovation occurs within two MNEs. Based on interviews with professionals of two Swedish MNEs, responsible for sustainability, the study examines how sustainable innovations lead to the redesign of core business pillars and transforms the operating market for the MNE. Overall, this study makes a theoretical contribution by formulating an application of Raworth’s (2017) doughnut model to business strategy. It also provides practical insight into the dynamics of sustainable innovation, which aims to inform and inspire further progress in sustainable development by businesses and academia.

The transformation towards the Green Economy (GE) in Poland is a relatively new topic for researchers, policymakers and business practitioners. A comprehensive picture of the shift towards the GE can help mentioned groups translate theoretical assumptions into practice.

This chapter presents the assessment of Poland's shift towards the GE, measured by the proposed Green Transformation Index (GTI).

The set of GE indicators was elaborated in Structured Literature Review (SLR) variation method. Then, this set of indicators was compared with the Statistics Poland (GUS) secondary data and employed in the taxonometric calculation methods.

In the result, the GTI for the Polish economy was proposed and calculated between 2007 and 2020. The GTI allowed us to present a dynamic analysis of the transformation towards GE in Poland.

This study aims to reveal the perspectives of the management and senior accountants on the subject regarding the effects of climate change on the business world, within the framework of utilisation of tools like strategic cost management and strategic management. An electronic form was sent repeatedly to the e-mail addresses of public companies listed on the Borsa Istanbul (BIST), which were obtained from the Public Disclosure Platform (PDP), between June 2018 and June 2019. According to the data obtained from the survey of this study, it is not possible to comment that these tools are effectively utilised in Turkey. Besides, it is also early to say that top management is fully aware of the need to manage climate change. This study contributes to the literature by revealing the view of management accountants and finance experts in Turkey on climate change.