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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.

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.

The purpose of this paper is to develop a comprehensive overview of green innovation (GI) in China, which is carried out by reviewing the evolution of GI from 2000 to 2019, and the main type of technology, actors and localizations. When appropriate, GI is compared to non-GI.

The study uses patent data from the European Patent Office database (PATSTAT); these data are processed to map trends and identify the main contributors to GI and the location of such innovation. The findings are then discussed and complemented with academic literature.

Key findings reveal an increasing divergence between GI and nongreen innovation after the 2008 crisis. It is also observed that solar energy appears to be the main component of GI in China, with a shift from photovoltaic thermal energy to solar photovoltaic energy after 2008. Other areas, such as waste management, greenhouse gases capture and climate change adaptation, are less innovative. Companies play an essential role in the development of all types of innovation. In terms of location, green patents are mainly filed in China’s three main megacities. The study also highlights the significant role of the Chinese state, which led policies shaping the trajectories and forms of GI.

This study expands knowledge on GI in China, highlighting its main specificities and the role of key actors. It provides to the reader a comprehensive picture of China’s green policies and innovation realities. The results can therefore be used to improve the understanding of GI evolution in China and facilitate the formulation of new research questions.

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.

The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the association between carbon emissions and EM.

This study uses the carbon disclosure project (CDP) for carbon emissions data, the Compustat database for financial information and the ExecuComp database for female CEOs. The empirical sample of this study consists of 1,692 firm-year observations in the USA that voluntarily participated in the CDP survey from 2007 to 2015. Regression analysis and robustness tests are conducted for this study and both accrual and real EM are considered.

This study provides evidence that firms with female CEOs who voluntarily disclose their carbon emissions information engage in less real EM. Thus, the presence of female CEOs moderates the association between carbon emissions and EM. This study/paper also finds a positive association between carbon emissions and real EM, although there is an insignificant association between carbon emissions and accruals EM.

The association between carbon emissions and EM has important implications for investors, regulators and policymakers. This study suggests that policymakers should improve the conditions that promote inclusion of females in the top management positions to constrain EM.

This study focuses on the USA, which is one of the major contributors to carbon emissions in the world. The presence of female CEOs moderates the association between carbon emissions and EM and firms with female CEOs show a greater impact on EM.

Logistics sector is recognized as one of the core enablers of the economic development of a nation. However, inefficiency in logistics operations impedes the achievement of intended targets by increasing the cost of doing business. Also, it is difficult to improve the efficiency of a country’s logistics operations without a metric for evaluating and understanding logistics capabilities and efficiency. Therefore, the present study has developed In-country Logistics Performance Index (ILP Index) to propose a benchmarking tool to measure the in-country logistics competitiveness, particularly in the setting of emerging economies, i.e. India.

This study has developed a unified index using principal component analysis and quintile approach. In addition, the proposed index relies on several dimensions that are developed and illustrated using quantitative secondary panel data.

The findings of this study reveal that the quality of infrastructure, economy, and telecommunications are the three most important dimensions that may significantly support the growth of the transportation and logistics sector. The results reveal that Gujarat, Tamil Nadu, and Maharashtra are the top performers whereas, Bihar, Jharkhand, and Jammu and Kashmir scores the least due to the insufficient logistics infrastructure as compared to other Indian states.

Given the extensive focus on international-level logistics index (like World Bank’s LPI) in the existing literature, this study intends to develop in-country logistics index to evaluate the logistics capabilities at the regional and state level. In addition, unlike prior studies, this study utilizes quantitative secondary data to eliminate cognitive and opinion bias. Moreover, this benchmarking tool would assist decision-makers in idealizing standard practices toward sustainable logistics operations. Additionally, the ILP index could serve the international investors in crucial decision-making, as it provides valuable insights into a country’s logistics readiness, influencing their investment choices and trade preferences. Finally, the proposed approach is adaptable to measuring the overall performance of any other industry/economy.

Today’s world is struggling with the hardship of climate change that has drastically disturbed human life, wildlife and the earth’s biological system. This study aims to show how implementing climate change mitigation strategies and environmental protection measures can ensure sustainable development through collaborative efforts between governmental authorities and the nation’s populace.

An extensive literature review of studies is conducted from across the world concentrating on holistic, sustainable development, enabling a showcase of various conferences, action plans initiated and resolutions passed. VOSviewer software is used to quantify the results of bibliometric analysis and cluster analysis. A total of 260 research studies released between 1993 and 2022 on the Scopus platform are quantified in terms of topmost publications, collaborations among authors, citations index and year-wise publication. The search string has keywords including “climate change,” “sustainable development” and “environment protection.”

The study results revealed a steep increase in research publications in the last three years, from 2017 to 2021, which serves as the basis of the emergence of high-impact articles. The most cited document in this context throws light on assessing vulnerability to climatic risk and building adaptive capacity. It also draws attention to voluntary carbon markets’ rationale while condemning emission trading systems for climate change due to structural flaws, negative consequences and questionable emission-cutting effectiveness. Low energy demand, zero energy buildings and shared socioeconomic pathways should be implemented as strategies for sustainable development.

This study provides a significant opportunity to construct a valuable addition to mitigate climate change. Also, it shows a positive and significant correlation between mitigation and adaptation policies by analyzing publication efforts worldwide considering local climate risks and national adaptation mandates.

The originality of this study lies in its comprehensive approach, combining literature review, bibliometric analysis and cluster analysis to provide insights into current research trends, challenges and potential strategies for addressing climate change and promoting sustainable development. The study’s emphasis on the correlation between mitigation and adaptation policies adds practical significance to its findings.

This paper focusses on the aftermath of disruptions and the importance of the two largest canals (Suez and Panama), commenting on how during the pandemic the canal fees were lowered. Considering the ongoing efforts to decarbonize shipping, some of the ongoing disruptions will help reach these objectives faster.

Following a literature review of route choice in shipping, and a presentation of significant disruptions in recent years, the author deploys a simplified fuel consumption model and conduct case study analyses to compare different routes environmentally and economically.

The results explain why at times of low fuel prices as in 2020, canals provided discounts to entice ship operators to keep transiting these, instead of opting for longer routes. Considering the ongoing repercussions of the pandemic in supply chains, as well as the potential introduction of market-based measures in shipping, the value of transiting canals will be much higher in the coming years.

The main limitation in this work is that the author used the publicly available information on canal tolls, for the different ship types examined.

The envisioned model is simple, and it can be readily used for any ship and route (port to port) combination available, if ship data are available to researchers.

It is possible that canal tolls will increase, to account for the additional environmental benefits brought to ship operators.

The methodology is simple and transferable, and the author proposes several interesting research questions for follow-up work.

The purpose of this paper is to review studies on mathematical optimization of the sustainable gasoline supply chain to help decision-makers understand the current situation, the exact dimensions of the problem and the models provided in the literature. So, a more realistic mathematical optimization model can be achieved by fully covering all dimensions of the supply chain of this product.

To evaluate and comprehend the mathematical optimization of the sustainable gasoline supply chain research area, a systematic literature review is undertaken that covers material collection, descriptive analysis, content analysis and material evaluation steps. Finally, based on this process, 69 related articles were carefully investigated.

The results of the systematic literature review show the main areas of the published papers on mathematical optimization of sustainable gasoline supply chain problems and the gaps for future research in this field presented based on them.

This approach is subject to limitations because the protocol of the systematic review of the research literature only included searching for the considered combination of keywords in the Scopus and ProQuest databases. Furthermore, the protocol used in this paper restricts documents to English.

The results have significant implications for both academicians and practitioners in this field. It can be useful for academics to comprehend the gaps and future trends in this field. Also, for practitioners, it can be useful to identify and understand the parts of the mathematical optimization model, which can help them model this problem effectively and efficiently.

No systematic literature review has been done in this field by considering gasoline to the best of the authors’ knowledge and delivers new facts for the future development of this field.

Using building information modelling (BIM) technology, a conventional structure in this study was converted into a green building to measure its energy usage and CO2 emissions.

Digital images of the existing building conditions were captured using unmanned aerial vehicle (UAV), and were fed into Meshroom to generate the building’s geometry for 3D parametric model development. The model for the existing conventional building was created and converted to an energy model and exported to gbXML in Autodesk Revit for a whole building analysis which was carried out in the Green Building Studio (GBS). In the GBS, the conventional building was retrofitted into a green building to explore their energy consumption and CO2 emission.

By comparing the green building model to the conventional building model, the research found that the green building model saved 25% more energy while emitting 46.8% less CO2.

The study concluded that green building reduces energy consumption, thereby reducing the emission of CO2 into the environment. It is recommended that buildings should be simulated at the design stage to know their energy consumption and carbon emission performance before construction.

Occupant satisfaction, operation cost and environmental safety are essential for sustainable or green buildings. Green buildings increase the standard of living and enhance indoor air quality.

This investigation aided in a pool of information on how to use BIM methodology to retrofit existing conventional buildings into green buildings, showing how green buildings save the environment as compared to conventional buildings.