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The nexus of transport and tourism is critical to the 2021 Glasgow Declaration which sets out the net zero by 2050 goal for global tourism in the context of the Paris Agreement. Numerous small and medium-sized urban destinations (SMUDs) populated under one million are constrained by a limited capacity to manage visitor flows and increasing greenhouse gas (GHG) emissions. This paper aims to develop an analytical approach for urban practitioners, based on a case study in Taiwan, to identify the low-emission pathway and strategies for tourism passenger transport.

A GHG emissions assessment and scenario analysis were enabled by historical activity data from official sources and projected scenario data from the International Energy Agency. The scenarios were established based on the avoid-shift-improve framework for low-carbon transport.

To drive tourism passenger transport to a low-emission pathway compatible with the Paris Agreement goal, three low-carbon transport strategies, i.e. “Avoid,” “Shift” and “Improve,” shall be applied all together, with a focus on “improving” the efficiency of heavy-duty vehicles and rail transport. Meanwhile, alternative tourism and integrated transport policy packages could enhance demand-side management of visitors’ mobility, enabling the “avoid” and “shift” strategies.

Unlike most studies that have focused on large cities or small tourist areas, this paper addressed our knowledge gap regarding the low-emission pathway for tourism transport in numerous SMUDs compatible with a 1.5°C world. The proposed analytical approach can help policymakers assess effective strategies toward the targeted pathway.

This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.

This study adopts a phenomenological methodology to explore carbon accounting by setting the scope of the phenomenon, establishing research methods, conducting interviews with 30 participants from 14 emitting entities and four accounting firms and establishing methods for data analysis. Five themes were identified using a five-step coding method.

The results show no uniformity in the accounting treatment of carbon trading; however, common characteristics exist, and they have generally adopted simplified and conservative accounting methods under China’s emission trading scheme. Their common characteristics are that the granted allowances are not recognised as assets by most emitting entities, emissions allowance assets are measured using the historical cost method, most emitting entities only conduct accounting when there are actual cash flows or outflows with regard to carbon emissions allowance trading, and only a few emitting entities disclose carbon trading information in their financial statements or corporate social responsibility reports.

This study highlights accountants’ crucial role in carbon activities by guiding emitting entities’ low-carbon initiatives and culture and transforming managers’ mindsets. It also introduces the China Accounting Standards Committee-based accounting methods for allowances and obligations, aiding carbon disclosure quality and sustainability. These findings also inform the carbon accounting standards that may enhance corporate accountability and address climate change.

This study aims to assess carbon emissions in urban aged residential buildings in Qingdao, Shandong Province, constructed prior to 2000, and to evaluate retrofitting and rebuilding strategies for potential carbon reduction.

Field investigations and literature reviews were conducted to identify key factors influencing carbon emissions, such as shape coefficient, window-to-wall ratio and envelope structure. A combination of generalization and mathematical statistical methods was used to classify buildings based on construction year, form, structural type and energy-saving goals. Cluster analysis was employed to extract six typical building models.

Results demonstrate that building form complexity positively correlates with carbon emissions per unit area, while longer lifespans reduce emission intensity. Retrofitting exhibits shorter carbon payback periods (1.62–3.92 years) than rebuilding (18.7–49.94 years), indicating superior environmental performance. Pre-1986 buildings are advised for demolition/rebuilding due to limited retrofit benefits. For 1986–1995 buildings, retrofitting is recommended if structurally viable. Post-1996 buildings favor retrofitting over new construction for its shorter payback and lower emissions, enhancing long-term carbon reduction.

This study contributes to the understanding of carbon emissions in urban aged residential buildings by considering various factors and providing specific recommendations for retrofitting and rebuilding strategies tailored to different construction periods. Additionally, it highlights the importance of building form complexity and remaining lifespan in determining carbon emissions, offering insights for sustainable urban development and carbon reduction initiatives.

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 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.

Given the inevitable transition to renewable resource utilization and the urgent need to reduce carbon emissions, this study conducted quasi natural experiments to assess the impact of renewable resource utilization on carbon emissions based on the national “urban mining” demonstration bases (NUMDB).

This study uses panel data from 275 prefecture-level cities in China from 2006 to 2019. The paper selects NUMDB as the proxy variable and conducts a quasi-natural experiment using a multi-period differences-in-differences model. We examine the impact of NUMDB on reducing carbon emissions, and then deeply explore its mechanism and spatial spillover effect.

This study found that: (1) the construction of NUMDB can significantly decrease the carbon emission in the host cities; (2) NUMDB’s construction has more significantly reduced the carbon emission in regions with higher levels of circular economy development, green technology innovation, regional environmental pollution, digital economy development and financial development; (3) by means of green technology innovation, optimized energy structure, and high-quality talent aggregation, NUMDB reduces urban carbon emissions; (4) NUMDB construction positively affects the carbon reduction efficiency of neighboring regions.

We propose corresponding policy suggestions to further promote the carbon emission reduction effect of NUMDB and develop the renewable resources industry in China based on the research findings.

The contributions of this paper are as follows. Our study contributes to expanding the research scope on the environmental impact of the renewable resource industry, as there are few quantitative studies in this area.

We further consider the spatial heterogeneity of policies and analyze the carbon reduction effect of the NUMDB from the city level, which is beneficial to exploring more targeted and operable carbon reduction paths.

This study on identifying the causal relationship between renewable resource utilization and carbon emission reduction helps to explore the sustainable development path of renewable resource more comprehensively. Meanwhile, this paper provides a reference for other countries to improve the utilization of renewable resource and effectively reduce carbon emissions.

Given the interest in sustainable development, this study aims to assess the relationship between CO₂ and urbanization as well as the role of world uncertainty in this association in a South African context.

This study focuses on yearly data from 1968 to 2020. To do this, the authors use the autoregressive distributed lag (ARDL) approach.

The authors find that urbanization’s effect on CO₂ emissions is only significant when it is augmented with world uncertainty. Moreover, this effect is negative (referring to a reduction in CO₂ emissions). Meanwhile, the authors find that GDP has a positive (that is, increasing) and significant effect on CO₂ emissions. Overall, policymakers should focus on decoupling economic growth from traditional fossil fuels that produce greenhouse gas emissions.

The existing body of research contains numerous studies examining the relationship between urbanization and CO₂ emissions. However, the dearth of research on the impact of global uncertainty on this connection is weak. Hence, this study aims to fill this gap and make a significant contribution to the field.

The gas emissions towards the atmosphere are one of the main and most actual environmental problems in the world. The effects of greenhouse gas emissions have been studied and treated recently in the Climate Change Conference in Kyoto. In the approved Kyoto Protocol, the European Union will reduce emissions by 8 per cent, the USA by 7 per cent, and Japan by 6 per cent. The data for each country are used to implement policies and make global decisions regarding the level of emissions allowed in the future. For this reason, a study more in depth about the origin and level of emissions from a regional perspective becomes necessary, due to the implications on regional development. The study provides detailed information regarding atmospheric emissions in Spanish regions. Shows that in many cases the atmospheric emissions are not directly related to the economic situations of each region. For this reason, environmental policies should pay attention to the regional differences within a country.

This paper aims to report on the results of a case study in Botswana, aimed at raising awareness on climate issues. Higher-education institutions play a leading role in sustainability efforts, as their research role often lays the groundwork for social transformation.

The Clean Air-Cool Planet (CACP) campus calculator was used to calculate emissions from various sections within the college.

Total greenhouse gas (GHG) emissions from the college is 3,432.66 metric tons CO₂e resulting in per capita GHG emissions of 3.20 metric tons CO₂e, which is high compared to other universities. Options for reducing emissions are proposed.

The procedure in carrying out the study provided learners with an opportunity to appreciate emissions from developing countries and also gain technical skills in conducting a GHG inventory. It also sensitized campus administrators about the scale of emissions and possible ways of reducing them.

This paper is original in that it provides campus greenhouse inventory within a developing country, a unique undertaking. Furthermore, it highlights the fact that developing countries also produce significant emissions, hence the need for mitigation measures.

To reach building owners, architects, designers, builders and manufacturers of materials and building components in order to achieve good indoor air quality (IAQ).

The emission classification of building materials is a part of the Classification of Indoor Climate 2000, which is intended to be used in the design and construction of healthier and more comfortable buildings and their mechanical systems in Finland.

Manufacturers have developed new products with lower emissions by using advanced consistency of materials and improved technology in production and production control. Over the years they have improved the quality of their products so that measured harmful emissions have lowered drastically. Similar development has also been seen in the measured sensory emissions of classified materials and products. In January 2006, there were over 900 classified products.

It is necessary to expand the emission classification of building materials because of the IAQ problems that have arisen related to emissions in the last few years. The methodology is intended for national use, but it is possible to implement the system in other countries.

The emission classification of building materials includes target values for odours and emissions of the materials and recommended maximum surface areas of the materials based on their emissions.

This paper fulfils an identified information/resources need. It is thought‐provoking and offers insights for the future planning and developing of classification systems.