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This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

Climate change is one of our time’s most pressing global environmental challenges, and environmental innovation is critical to addressing it. This study aims to investigate the relationship between environmental innovation and carbon emission in the healthcare industry in Europe while also examining the moderating role of environmental governance.

Data for this study were collected from publicly listed healthcare companies in ten European countries spanning the years 2012–2021. The selected countries encompassed Belgium, Denmark, France, Germany, Italy, Netherlands, Spain, Sweden, Switzerland and the United Kingdom. The research encompassed all healthcare companies for which data were accessible, resulting in a comprehensive dataset comprising 1,210 companies. The authors collected data from multiple sources, including annual reports, the World Bank and Eikon databases, to ensure a robust and extensive dataset.

The results of this study indicate that environmental governance plays a significant moderating role in the relationship between environmental innovation and carbon emission within the healthcare sector in Europe, but when combined with high levels of environmental innovation, strong environmental governance leads to enhanced efforts to reduce carbon emissions. This combination also contributes to meeting the expectations of a broader range of stakeholders and maintaining legitimacy.

The study’s findings have practical implications for healthcare regulators, policymakers and various stakeholders. It underscores the importance of integrating solid environmental governance and innovation to address climate change challenges in the healthcare sector effectively. This integrated approach not only helps reduce carbon emissions but also contributes to achieving sustainable outcomes while satisfying a wider range of stakeholders.

This study adds to the existing body of knowledge by highlighting the significant role of environmental governance as a moderator in the relationship between environmental innovation and carbon emission in the healthcare industry. The research findings provide valuable insights for academics, practitioners and decision-makers, emphasizing the need to combine governance and innovation for sustainable outcomes in healthcare sectors.

This study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine the contribution of LID to environmental deterioration and natural resource degradation in the CAR. As a result, a mathematical model is developed, which supports sustainability practices to maintain the environmental quality and natural resource management in CAR, Philippines.

This study used a descriptive research design using a mixed-methods approach. Self-structured interview and survey were used to gather the data. The population of this study involved three groups. There were 6.28% (34) experts in the field for the qualitative data, 70.24% (380) respondents for the quantitative data and 23.47% (127) from the lodging establishments. 120 respondents from the Department of Tourism – CAR (DOT-CAR) accredited hotels. Nonparametric and nonlinear regression analysis was used to process the data.

The effects of LID on the environmental quality and natural resource management in CAR as measured through carbon emission from liquefied petroleum gas (LPG), electricity and water consumption in the occupied guest rooms revealed a direct correlation between the LID. Findings conclude that the increase in tourist arrival is a trigger factor in the increase in LID in the CAR. The increase in LID implies a rise in carbon emission in the lodging infrastructure. Any increase in tourist arrivals increases lodging room occupancy; the increased lodging room occupancy contributes to carbon emissions. Thus, tourism trends contribute to the deterioration of the environmental quality and degradation of the natural resources in the CAR. A log-log model shows the percentage change in the average growth of tourist arrival and the percentage increase in carbon emissions. Establishments should observe standard room capacity to maintain the carbon emission of occupied lodging rooms at a minimum. Responsible leadership is a factor in the implementation of policy on standard room capacity.

The result of the study has some implications for the lodging businesses, the local government unit (LGU), the Department of Tourism (DOT) and the Department of Environment and Natural Resources (DENR) in the CAR. The study highlights the contribution of the lodging establishments to CO₂ emission, which can degrade the quality of the environment, and the implication of responsible leadership in managing natural resources in the CAR. The direct inverse relationship between energy use and CO₂ emission in hotels indicates that increased energy consumption leads to environmental degradation (Ahmad et al., 2018). Therefore, responsible leadership among policymakers in the lodging and government sectors – LGU, DOT and DENR – should abound in the CAR. Benchmarking on the model embarked from this study can help in designing and/or enhancing the policy on room capacity standardization, considering the total area with its maximum capacity to keep the carbon emission at a lower rate. Furthermore, as a responsible leader in the community, one should create programs that regulate the number of tourists visiting the place to decrease the number of overnight stays. Besides, having the political will to implement reduced room occupancy throughout the lodging establishments in CAR can help reduce the carbon emissions from the lodging businesses. After all, one of the aims of the International Environment Protection Organization is to reduce CO₂ emissions in the tourism industry. Hence, responsible leadership in environmental quality preservation and sustainable natural resource management must help prevent and avoid greenhouse gas (GHG) emissions.

Most studies about carbon emission in the environment tackle about carbon dioxide emitted by transportation and factories. This study adds to the insights on the existing information about the carbon emission in the environment from the lodging establishments through the use of LPG, electricity and water consumption in the occupied guest rooms. The findings of the study open an avenue for globally responsible leadership in sustaining environmental quality and preservation of natural resources by revisiting and amending the policies on the number of room occupancy, guidelines and standardization, considering the total lodging area with its maximum capacity to keep the carbon emission at a minimum, thus contributing to the lowering of GHG emissions from the lodging industry.

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.

The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.

The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.

While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.

Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.

The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.

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.

The purpose of this paper is to show how CO₂ equivalent emissions are closely linked with economic development, over time and also across countries.

Emissions data from energy information administration were subjected to macro analysis, regressed upon GDP data, longitudinally and cross‐sectionally.

The conversion factor linking energy to output to pollution is estimated over time and between economies. It is today far too high, making global climate change almost certain.

Global environmental coordination is very difficult to achieve, given the nature of this gigantic PD game in combination with weak institutions for policy making and implementation. The only way to stabilise CO₂ emissions is to focus upon the conversion factor linking energy to output to pollution.

The paper shows the clear and Juggernaut type connections between energy‐economic output‐CO₂ emissions.

The objective of this paper is to evaluate the potential sustainable transportation strategies for Cairo in terms of their impact on emissions over the next ten years. The considered strategies include using cleaner fuel, implementing inspection and maintenance programs and adopting emission standards for new vehicles.

The strategies were evaluated in terms of the expected reductions of particulate matter (PM) and ozone precursors due to the future implementation. Emissions were estimated utilizing a mix of the relevant national and international. Accordingly, a three‐phase integrated strategy is recommended, considering the local technical and institutional aspects.

In case of no actions taken, emissions of PM and ozone precursors could increase at the year 2013 by 95 and 50 percent, respectively. Implementing the proposed integrated strategy could result in reducing the emissions of PM and ozone precursors by about 53 and 49 percent, respectively.

The proposed strategy is applicable because the targets are set considering the local aspects. However, the estimated emission reductions could almost compensate for the increase in the fleet size over the time. Therefore, achieving real reductions of emissions requires additional strategies to be considered.

Owing to the lack of local emission factors and measurements, this original work highlights the expected impacts of the potential strategies for controlling vehicle emissions in Cairo. Also, the findings indicate the need to consider other additional strategies in the long term planning process.

The purpose of this paper is to evaluate different greenhouse gas (GHG) mitigation policy instruments implemented in Slovenia, especially their impact on industrial competitiveness.

Analysis of existing mitigation policies.

The introduction of new policy instruments in Slovenia has not been very effective in curbing GHG emissions, but it certainly brought attention to the problem. As there is still a lot of space for improvements, additional effort should be made to improve existing instruments or to propose additional mitigation measures.

The paper evaluates existing policy instruments, which are still in their evolutional phases. The significance of this paper is to help to intensify indirect influence on GHG emissions reduction, especially on the national level, as proper introduction and understanding of the problem leads to more comprehensive and credible solutions regarding GHG emission reduction strategies. In addition, some new steps and/or measures are also indicated with this paper, especially concerning future evolution of EU emission trading scheme and national CO₂ tax regulation.

The paper is a new source of information about implementation of GHG mitigation policy measures in Slovenia. Analysis of adaptation and mitigation activities as well as integration of all aspects of climate change issues into strategies for sustainable development is of significant importance for the relevant decision makers – to monitor the impact of their own policies for domestic assessment purposes, that is to choose a policy strategy, to understand the implications of existing and alternative policy strategies, and to understand the joint interactions of multiple, individual policy strategies.