The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

Firms worldwide are currently investigating ways to decarbonize global supply chains.
Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common …

Purpose This study aims to observe the influence of environmental management accounting
(EMA) and environmental knowledge management (KM) practices on environmental …

Purpose This paper aims to define and measure the environmental capabilities that are
applied when the circular economy (CE) is introduced in businesses. Founded on the …

This study examines the role of environmental management accounting (EMA) as a
mechanism for enhancing firm performance. Primary data were collected by means of a …

Environmental management accounting provides a set of tools designed to support
management to make better decisions about cleaner production. Diffusion of innovation …

The most cited framework for environmental management accounting to date was published
in the Australian Accounting Review 20 years ago. This framework has until today …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

Purpose The research debate on the direct relationship between environmental strategy and
environmental management accounting (EMA) is quite popular; however, integration …

ESG disclosures are important to how companies operate legally, reduce the costs of
capital, broaden investment channels and are more important to mining companies, given …