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Open Access
Article
Publication date: 15 June 2022

Alina Steblyanskaya, Mingye Ai, Artem Denisov, Olga Efimova and Maksim Rybachuk

Understanding China's carbon dioxide (C…

Abstract

Purpose

Understanding China's carbon dioxide (CO2) emission status is crucial for getting Carbon Neutrality status. The purpose of the paper is to calculate two possible scenarios for CO2 emission distribution and calculated input-output flows of CO2 emissions for every 31 China provinces for 2012, 2015 and 2017 years.

Design/methodology/approach

In this study using the input and output (IO) table's data for the selected years, the authors found the volume of CO2 emissions per one Yuan of revenue for the industry in 2012 and the coefficient of emission reduction compared to 2012.

Findings

Results show that in the industries with a huge volume of CO2 emissions, such as “Mining and washing of coal”, the authors cannot observe the reduction processes for years. Industries where emissions are being reduced are “Processing of petroleum, coking, nuclear fuel”, “Production and distribution of electric power and heat power”, “Agriculture, Forestry, Animal Husbandry and Fishery”. For the “construction” industry the situation with emissions did not change.

Originality/value

“Transport, storage, and postal services” and “Smelting and processing of metals” industries in China has the second place concerning emissions, but over the past period, emissions have been sufficiently reduced. “Construction” industry produces a lot of emissions, but this industry does not carry products characterized by large emissions from other industries. Authors can observe that Jiangsu produces a lot of CO2 emissions, but they do not take products characterized by significant emissions from other provinces. Shandong produces a lot of emissions and consumes many of products characterized by large emissions from other provinces. However, Shandong showed a reduction in CO2 emissions from 2012 to 2017.

Details

PSU Research Review, vol. 8 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Article
Publication date: 9 February 2015

Svetlana Stepchenkova, Mikhail I. Rykhtik, Elena Shichkova, Hany Kim and Olga Petrova

The purpose of this paper is to examine whether a priori segmentation of visitors to a large urban destination along the dimensions of gender, place of residence (domestic, former…

Abstract

Purpose

The purpose of this paper is to examine whether a priori segmentation of visitors to a large urban destination along the dimensions of gender, place of residence (domestic, former states, and international), and trip purpose (business, leisure, and VFR) is indeed commonsense for the city's DMO. Specifically, the study investigated whether gender, place of residence, and trip purpose are associated with tourists’ destination risk perceptions, evaluations of destination performance, and post-visitation behavior; that is, intention to revisit and willingness to recommend.

Design/methodology/approach

The analysis used data obtained in a 2013 survey of visitors to Nizhni Novgorod, a large urban center in Russia.

Findings

The results indicate that place of residence and trip purpose discriminate tourists with respect to selected variables and can serve as segmentation bases for marketing communications about the city to potential target markets.

Practical implications

In view of the mega-sport events to be conducted in Nizhni Novgorod in 2018, alleviating risk perceptions of international tourists and improving their experiences while at the destination are important goals for the city government, tourism planners, and destination marketing organizations.

Originality/value

Segmentation bases of place of residence and trip purpose have rarely been examined in relation to a large multifunctional city, while gender has produced varying results. Thus, the study can add to the segmentation literature in the urban context.

Details

International Journal of Tourism Cities, vol. 1 no. 1
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 17 March 2023

Abir Hichri

This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

1387

Abstract

Purpose

This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

Design/methodology/approach

Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses.

Findings

The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality.

Practical implications

The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service.

Originality/value

The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.

Details

European Business Review, vol. 35 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

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