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The purpose of this study is to develop a set of parameters universally acceptable for assessing design and construction strategies for reducing operational energy usage and its associated greenhouse gas (GHG) emission. Also, the parameters are intended to estimate the quantity of energy and its associated GHG emission reduction over the assessment period.

This study used five steps framework comprising definition of purpose, selecting the candidate parameters, criteria selection and description, selecting proposed parameters and defining the proposed parameters. The criteria used were the parameter’s prevalence, measurability, preference and feasibility toward adaptability to the relevant stakeholders.

This study consolidated 11 parameters. Seven cover designs and construction strategies comprising energy monitoring, natural lighting and ventilation design. Others are building thermal performance, efficient equipments, renewable energy and energy policy. The remaining four consider operational energy consumption, GHG emission quantification and their reduction over time.

Providing suitable indicators for assessing direct and indirect GHG emission with easily accessible data is essential for assessing built environment. The consolidated parameters can be used in developing rating systems, monitoring GHG inventories and activities of building related industries.

This study was conducted at the CEIES UTHM and used 11 existing rating systems open for research purposes, International Panel for Climate Change reports and GHG protocol report and guides and several other standards.

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.

We conduct a multidisciplinary systematic literature review on climate neutrality in the supply chain. While carbon neutrality has gained prominence, our study argues that achieving carbon neutrality alone is not enough to address climate change effectively, as non-CO₂ greenhouse gases (GHG) are potent contributors to global warming.

We used multiple databases, including EBSCO, ProQuest, Science Direct, Emerald and Google Scholar, to identify articles related to climate neutrality in the context of non-CO₂ gases. A total of 71 articles in environmental science, climate change, energy systems, agriculture and logistics are reviewed to provide insights into the climate neutrality of supply chains.

We find that, in addition to CO₂, other GHG such as methane, nitrous oxide, ozone and fluorinated gases also significantly contribute to climate change. Our literature review identified several key pillars for achieving net-zero GHG emissions, including end-use efficiency and electrification, clean electricity supply, clean fuel supply, “GHG capture, storage and utilization,” enhanced land sinks, reduced non-CO₂ emissions and improved feed and manure management.

We contribute to the literature on climate neutrality of supply chains by emphasizing the significance of non-CO₂ GHG along with CO₂ and highlighting the need for a comprehensive approach to climate neutrality in addressing climate change. This study advances the understanding of climate neutrality of supply chains and contributes to the discourse on effective climate change mitigation strategies. It provides clear future research directions.

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

The purpose of this study is to systematically review available state-of-the-art literature on comparative studies on Quick Commerce (Q-commerce) and E-commerce and their greenhouse gas (GHG) emissions.

The literature survey methodology is based on the funneling approach of Kitchenham (2004), where results are obtained according to inclusion and exclusion criteria. The literature review methodology used for this study covers the period from 2016 to 2022. The areas considered for the survey are operations, logistics and supply chain network design for the distribution of goods in e-business. After deciding on the criteria, a total of 140 articles were extracted from 9 journal articles that study e-commerce and environmental emissions.

The result of this study reveals that GHG emissions from both modes of shopping depend on various parameters such as speed of delivery, last-mile depot locations, logistics and vehicle efficiency, customers’ order patterns and average basket size. Furthermore, the findings also highlight the difference between Q-commerce and E-commerce supply chain networks.

This study only accounts for GHG emissions from logistics activities, but there are other sources of GHG emissions in the overall supply chain that are not taken into consideration. Supply chain/business analysts in Q-commerce companies might refer the findings from this study to measure GHG emissions from their operations.

This is the first study in the Q-commerce field that uses a structured approach to find relevant literature from the years 2016 to 2022 and focuses on GHG emission measurement.

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?

To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.

The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.

This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.

The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.

This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.

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.

Climate change requires the reduction of direct and indirect greenhouse gas (GHG) emissions, a task that seems to clash with increasing supply chain complexity. This study aims to analyse the upstream supply chain complexity dimensions suggesting the importance of understanding the information processing that these may entail. Reducing equivocality can be an issue in some dimensions, requiring the introduction of written guidelines to moderate the effects of supply chain complexity dimensions on GHG emissions at the firm and supply chain level.

A three-year panel data was built with information obtained from Bloomberg, Trucost and Compustat. Hypotheses were tested using random effect regressions with robust standard errors on a sample of 394 SP500 companies, addressing endogeneity through the control function approach.

Horizontal complexity reduces GHG emissions at the firm level, whereas vertical and spatial complexity dimensions increase GHG emissions at the firm and supply chain level. Although the introduction of written guidelines neutralises the negative effects of vertical complexity on firm and supply chain GHG emissions, it is not sufficient in the presence of spatial complexity.

This paper offers novel insights by suggesting that managers need to reconcile the potential trade-off effects on GHG emissions that horizontally complex supply chain structures can present. Their priority in vertically and spatially complex supply chain structures should be to reduce equivocality.

This study aims to quantify and compare the environmental impacts of Marble-stone and Kota-stone flooring options widely used for buildings in India. The study discusses the possibility of carbon sequestration through Bamboo cultivation in India.

The study has followed a standard life cycle assessment (LCA) framework based on ISO 14040 guidelines. Three distinct phases have been compared on midpoint and endpoint assessment categories – raw material, polishing and disposal. Primary data has been collected from the construction site in India, and secondary data has been collected from the Ecoinvent 3.0 database. Previous studies have been referred to discuss and calculate the area of bamboo cultivation required to sequestrate the generated carbon from the flooring.

The study has found that endpoint category damage to resources, and midpoint categories of climate change, metal depletion and agricultural land use are highly impacted in building floorings. The study has also found that the Marble-stone floor generates higher environmental impacts than the Kota-stone floor in most of the midpoint and endpoint impact categories. This difference is significant in the raw material phase due to the different compositions of stones. The study also found that Bamboo has excellent potential to act as a carbon sink and mitigate the generated carbon.

This study excludes human labour, cutting and distribution of floor tiles made of Marble-stone and Kota-stone. The researcher can use the study to evaluate, compare and benchmark the various building flooring options from the environmental perspective. The study aids to the body of knowledge available on the various building flooring options by presenting the LCA or the environmental impacts generated by two flooring options. It is expected that the architects and builders can use these results to develop carbon-neutral buildings. This study provides a methodology for governments, constructors, builders and individuals to evaluate, compare and benchmark the various construction materials from the environmental perspective by computing the environmental impacts throughout the life cycle of the materials.

This study compares two widely used building flooring options using the LCA methodology and evaluates the potential of bamboo cultivation near the buildings for carbon sinks. The study is unique because it shows the environmental impacts of two flooring options and the carbon sequestration method to mitigate/absorb the generated environmental impacts in or around the building itself through bamboo cultivation. This study may set the foundation for carbon-neutral buildings.

With the growing climate problem, it has become a consensus to develop low-carbon technologies to reduce emissions. Electric industry is a major carbon-emitting industry, accounting for 35% of global carbon emissions. Universities, as an important patent application sector in China, promote their patent application and transformation to enhance Chinese technological innovation capability. This study aims to analyze low-carbon electricity technology transformation in Chinese universities.

This paper uses IncoPat to collect patent data. The trend of low-carbon electricity technology patent applications in Chinese universities, the status, patent technology distribution, patent transformation status and patent transformation path of valid patent is analyzed.

Low-carbon electricity technology in Chinese universities has been promoted, and the number of patents has shown rapid growth. Invention patents proportion is increasing, and the transformation has become increasingly active. Low-carbon electricity technology in Chinese universities is mainly concentrated in individual cooperative patent classification (CPC) classification numbers, and innovative technologies will be an important development for electric reduction.

This paper innovatively uses valid patents to study the development of low-carbon electricity technology in Chinese universities, and defines low-carbon technology patents by CPC patent classification system. A new attempt focuses on the development status and direction in low-carbon electricity technology in Chinese universities, and highlights the contribution of valid patents to patent value.