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Purpose – Private certification systems (PCS) have emerged as governance tools for sustainable development, regulating social and environmental standards through global supply chains. PCS are seen as essentially private and market‐driven, but governments have engaged with them in various ways....
Purpose – The main purpose of this study is to examine the impact of corporate carbon emissions and disclosure on corporate value, especially regarding whether disclosure helps to reduce uncertainty in valuation as predicted by carbon emissions using a unique data set on Japanese companies....
Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector...
Purpose – This study aims to explore the relation between barriers and project sustainability by adding competencies in the mediating role. Design/methodology/approach – The study uses a mediation model including project sustainability as the dependent variable, sustainability barriers as the...
Purpose – This study aims to examine to what extent and how effective sustainability education has been at the tertiary accounting education level. The New Zealand (NZ) Parliamentary Commissioner for the Environment identified that sustainability education, as part of university education, is...
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