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Purpose: Public and official teaching of accounting was born in Portugal, in 1759, with the creation of the Lisbon School of Commerce, by the Marquis of Pombal, during the reign of D. José I. In this sense, Portugal was the first country to make the teaching of accounting official. This study aims to publicize this notable educational institution of proven importance for the history of the accounting profession. In addition to documenting new data about the Lisbon School of Commerce, the paper aims to present the state of the art of the school, an educational establishment that mandatory and statutorily taught accounting using the double-entry bookkeeping method. Results: The text thus offers, as main results, (1) a trip to the exciting Portuguese 18th century, (2) a reflection on the political, economic and social contextualization of the school and, above all, (3) a list of the school's main features. It is expected that professionals will increase their knowledge about the history of the accounting profession, as well as become better documented about the historical process of professionalization of the Portuguese first accountants. Methodology: To reveal several unpublished episodes in the literature that add new information to knowledge, this work, in methodological terms, benefited from primary handwritten documentation obtained from more than a dozen national libraries and archives. Originality: The study contributes to the advancement of accounting knowledge with the systematization of several new (original) data about the Lisbon School of Commerce, of which we highlight the unprecedented presentation of a photograph relating to the school's first place of operation. [ABSTRACT FROM AUTHOR]

This paper presents a systematic and bibliometric review of a closed-loop supply chain pricing strategy focusing on the perspective of carbon emission and game theory. A pricing strategy is a model to establish the best price for a product or service to maximize profits while considering consumer and market demand. In this review, carbon emission and game theory are used to reflect the economic and environmental relationship. Price strategy in a closed-loop supply chain is quite complex due to its specific operations involving collection, reuse, recycle, refurbish, repair and or recondition. Using bibliometric data of 165 research articles from Scopus database between year 2010 until 2022, the outcomes are visualized using VOSviewer. The bibliometric analysis was carried out on trends, rankings, authors, countries, universities, citations, and network visualizations. The content analysis is being done to find out the research purpose, carbon emission policy, type of game, condition, and environmental policy of the research. The result shown that this research area has kept growing, especially in the last five years. Journal of Cleaner Production is the leading journal in this field. China is the country that has the highest contribution with the most affiliations of the author referring to Shanghai Maritime University. Most of the research investigates how to minimize cost, reduce carbon emission and maximize profit by using Stackelberg and Nash game in deterministic conditions. Remanufacturing is the highest environmental policy used by researchers. This paper provides a comprehensive bibliometric analysis of pricing strategy considering CLCS and Game Theory perspectives. It will contribute to academics and professional's determining pricing strategies and future research directions. [ABSTRACT FROM AUTHOR]

One of the sectors with the greatest impact on the environment is the fashion industry, due to mismanagement of resources. This paper aims to describe the Orange Fiber case study, a Sicilian firm that uses cellulose extracted from 'Pastazzo', the citrus by-product, to obtain sustainable luxury fabrics. In addition to describing the stages of the production process and the technological innovation in the company, it was proposed the certification of environmental management systems according to international ISO 14001 standards within the company. In particular, the phases of environmental policy, and the application of the Deming cycle to the innovative start-up were explored. From the point of view of industrial symbiosis, the paper therefore proposes the idea of transforming a waste from the agro-food industry into a raw material in an environmentally impactful sector; this could represent an innovative idea in the application of circular economy principles. [ABSTRACT FROM AUTHOR]

The preservation and protection of the environment is an imperative in modern society. Unsystematic and inadequate handling of waste is one of the major problems of environmental policy in Serbia. This situation is primarily the consequence of the society's inadequately developed attitude towards waste, and its failure to understand the positive effects of waste management. According to research, developing countries are, quite realistically, facing certain problems and challenges in this area. In the context of the subject of this paper, it is essential to point out that waste management belongs in the category of important environmental factors of tourism destination development. According to the Republic of Serbia visions of tourism to 2025, tourism is to become the leading promoter of the Republic of Serbia's image in the world as a modern and desirable destination for visits, vacations and business alike, thus fulfilling the constant innovative function in the implementation of the modern standards, new technologies and protection of nature. The research part of the paper will be concerned with the opinion and perception of the professional public as regards the scope and practical applicability of the existing legal solutions and programmatic and planning documents in the waste management area. [ABSTRACT FROM AUTHOR]

This paper discusses the Indonesian government's policy to limit exports of raw mining products and pressures mining business actors to build smelters to provide added value mining products. This policy also has an impact on mining entrepreneurs, rural residents, and also countries that are trusted as trading partners of Indonesia. The impact given is negative because the actors are concerned about the disadvantage due to the implementation of this policy; environmental issues are also one of the impacts for rural residents. [ABSTRACT FROM AUTHOR]

There are three important elements that need to be harmonized so that the Sustainable Development Goals (SDG's) can be achieved, namely economic growth (economic growth), social inclusion (social inclusion), and environmental protection (environmental protection). The Environmental Performance Index (EPI) 2020 places 180 countries on environmental health and ecosystem vitality, Indonesia ranked 116th. The indicators provide environmental policy targets, environmental performance and provide practical guidance for countries aspiring to move towards the sustainable future. Environmentally sound development is also supported by the government at the policy level in the form of Regulation of the Minister of Public Works and Public Housing of the Republic of Indonesia Number 21 of 2021 concerning the Assessment of Green Buildings. Through this regulation, the government wants to encourage the realization of the implementation of sustainable buildings that are characterized by efficient use of resources and their contribution to reducing greenhouse gas emissions (GHG emissions). The target is to reduce GHG emissions based on DKI Jakarta Governor Regulation No. 131 of 2012, namely from non-provincial buildings of 1.5 million tons of CO2 emissions in 2020 and 5.5 million tons of CO2 emissions in 2030. While the target of the provincial government building itself in 2020 is 49.4 thousand tons of CO2 emissions and in 2030 of 129.5 thousand tons of CO2 emissions. This paper is intended to evaluate the application of Green Retrofitting in Existing Office High-rise Buildings, and proposed alternative ways in order to improve efficiency and effectiveness of Green Retrofit in Existing Office High-rise Buildings development and financing. [ABSTRACT FROM AUTHOR]

With the increasing concern for environmental sustainability over the last few years and the proliferation of international standards and agreements, environmental policies and practices need to be implemented by organizations. Most divisions such as marketing, supply chain, finance, and others have used ecological management in organizations. Human Resource Management recently became part of the Go Green campaign. "The integration of Environmental Management (EM) and HRM practices is known as Green Human Resource Management (GHRM)". The paper aims to provide conceptual guidance on Green HRM, provide a thematic overview of challenges for Green HRM, identify gaps in the current research and provide specific directions for future research. The study uses a Systematic Literature Review approach following the stages suggested by Tranfield et al. (2003). Based on the findings of identified studies, a thematic review is developed with broad themes underlying the prominent drivers/inhibitors associated with Green HRM adoption and implementation. Based on the analysis of themes, gaps in the current research are identified, and clear directions for future research were created with an aim to devise, recommend and propose policies to promote Green HRM adoption and implementation. [ABSTRACT FROM AUTHOR]

This paper reports the results of an empirical study examining the barriers to implementing environmentally sustainable practices in the construction industry and whether each of the identified barriers in ISO 14001 certified firms differ significantly compared to those in non-ISO 14001 certified firms. The study used interviews and a structured questionnaire to collect data from 40 construction firms in the United Arab Emirates (UAE). The analysis of results showed that the top three of the 15 identified barriers are economic development placed above meeting environmental sustainability requirements, insufficient support from policymakers, and challenges to decreasing the amount of energy consumed during construction processes. The results also showed no significant difference between firms adopting ISO 14001 and firms not adopting ISO 14001 in terms of the importance of each identified barrier. These findings could guide managers and policymakers in construction firms interested in the implementation of environmentally sustainable practices in the UAE and firms operating in the same environment worldwide. [ABSTRACT FROM AUTHOR]

Environmental policy is a relatively young science that originated in the late 60's and early 70's. The term environmental policy is used not only to describe national, international, global, regional or local environmental policy. Today, environmental policy is formulated by a number of other entities, primarily political parties, but also entities of the business sphere or the public sector. The Industrial Revolution is considered to be a fundamental milestone in the dynamics of human society's development, scope and manner of use and disruption of the environment and its functions. The extent of the use of the environment has been steadily growing rapidly. All company activities always affect the environment in some way. Activities related to industry, trade, transport and agriculture can be a source of high pressure on the environment. Considerate and responsible behavior with respect to the environment can be expected for companies due to legislative regulations requiring such behavior or this behavior is in line with the goal of making a profit. The aim of this paper is the environmental policy of the municipal company and its outputs, which are applied in the company's practice. [ABSTRACT FROM AUTHOR]

When stakeholders are unaware of information that is of relevance to them and when this information is costly to obtain (due to costs associated with information awareness, acquisition, and integration), those stakeholders suffer from information asymmetry visà-vis the producer and owner of this information. To overcome those conditions, mandated disclosure has been used in a number of settings, requiring the owner of information such as a chemical manufacturer to disclose the types and level of toxic releases it produces. However, without the ease of information acquisition and subsequent dissemination, such disclosure’s value remains limited. In this paper, we study broadband penetration in the United States as an enabler of the public to be better informed about manufacturers’ pollution and its implications on curbing toxic releases. Because some marginalized communities have been documented to suffer more from such toxic releases, we also study the disproportionate impact of broadband on Black communities. [ABSTRACT FROM AUTHOR]

The aim of this paper is to examine the perceptions of travelers regarding the environmental sustainability of a hotel. Hospitality literature review depicts that few studies have investigated Green practices that result in hotels sustainability, from the traveler's point of view. In a competitive market, managers realize that implementing green strategies to reduce energy, water consumption and waste disposal, is important to withstand economic crisis. On the other hand, it is interesting to investigate whether this green policy has an effect on the increase of the intention of guests, who share environmental concerns, to visit such a hotel. The Authors perform a field study using a sample of tourists visited Halkidiki, in Greece, and gather data regarding their knowledge and attitude toward the adoption of environmentally friendly policies and at the same time to investigate if their intention to visit hotels that implement such policies is also affected positively. The results are quite positive and pinpoint that ethical and green policies may result in reducing costs on the one hand and attract an existing dynamic market nest on the other, so that finally green policy can be a strategic decision of the hotels' management. [ABSTRACT FROM AUTHOR]

Climate change and the deteriorating state of the environment pose a serious threat to the European Union and the entire world. The Green Deal for Europe sets a potential goal of achieving climate neutrality by 2050. This agreement aims to promote a green economy, create sustainable industry and transport, and reduce pollution. The main intention is to turn climate and environmental challenges into opportunities and ensure that the transition is fair and inclusive. The European Commission supports EU Member States in designing and implementing reforms that support the ecological transformation and contribute to achieving the objectives of the Green Deal for Europe. The Commission also assists in designing the necessary procedures in central and local administrations and creates the coordination structures necessary for the implementation of environmental policies. The aim of this article was to propose possible strategies to use and support the competitiveness of companies in the Czech Republic in meeting the goals of the European Union. In order to increase competitiveness, it focuses on strengthening small and medium-sized enterprises, reducing sector market barriers, facilitating foreign investment and trade, supporting research and innovation, better managing public-private partnerships and optimizing state-owned enterprises. With this contribution, the authors are trying to contribute to the achievement of the goals of the European Union and at the same time support the competitiveness of companies in the Czech Republic. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to research the extent to which Portuguese companies make use of tax incentives oriented to green buildings and recovery, and to understand some features of the local policy and economic context that can influence the companies’ behavior in the use of these incentives. Methodology: A database has been designed for the period 2015-2020, collecting information available in the Portuguese Tax Authority finance portal. A bivariate analysis was carried out to study the relationship between the tax incentive index, and the key variables related to municipalities’ features. Results: The main findings show the use of green tax incentives for building recovery growth in the 6 years. The number of new companies founded in the municipality and the decisions of the municipalities regarding the delimitation of urban rehabilitation areas (URAs) can be significant in the adherence of companies to urban regeneration tax benefits. Originality: This study shows that the allocation of more tax incentives for green buildings is associated with higher economic growth which contributes to clarifying new ways of equilibrium between the economic, social, and environmental goals. This study clarifies the role of public choices and local policies in becoming cities more innovative and connected with society in line with the SDGs. [ABSTRACT FROM AUTHOR]

A long-standing policy debate is whether deeper economic integration in the form of higher degree of international capital mobility leads to a race to the bottom in environmental policies and to further environmental degradation. Of pivotal importance is the issue of taxing the earnings of internationally mobile capital, in a world of integrated capital markets. Countries, in order to attract internationally mobile capital, either impose low capital income taxes, i.e., race to the bottom in capital taxation, or tangle into international treaties to prevent double taxation and to limit tax avoidance and tax-base flight, between high and low-tax jurisdictions. For these reasons, nowadays, one of the issues gaining academic and policymaking attention is that of controlling pollution when governments act non-cooperatively in the presence of international capital mobility and cross-border pollution externalities. To this end, the use of tradable emission permits is increasingly advocated over alternative environmental policy instruments to regulate the cross-border pollution externalities. Such emission permits are traded either nationally, i.e., only within a country, or internationally across different countries and/or regions. We consider a model of a two asymmetric countries world, Home and Foreign, with international capital mobility. Each country produces a single consumption good which is freely traded. Its production generates perfect cross-border pollution which equally negatively affects the welfare of residents in the two countries. Commodity and factor markets in both countries are perfectly competitive. We examine the effectiveness of the non-cooperative setting of tradable emission permits in reducing lobal pollution, under different rules of international taxation of capital earnings. Although the policy implications of tradable emission permits have been examined, to the best of our knowledge, they have not been analyzed and compared under (i) nationally versus internationally tradable emission permits and (ii) the alternative systems of taxing the earnings of internationally mobile capital, i.e., capital taxexemptions, or capital tax-credits, or capital tax-deductions of the repatriated capital earnings. Given this realization, first, we evaluate and compare the effectiveness in reducing global pollution of nationally vs. internationally tradable emission permits, under these three rules of taxing the earnings of internationally mobile capital. Second, we evaluate under which rule of capital income taxation each of the two regimes of, nationally or internationally, tradable emission permits is more effective in reducing global pollution. The innovative result of the paper is that when governments act non-cooperatively, then the lowest equilibrium level of global pollution is achieved when the policy-mix combines internationally, instead of nationally, tradable emission permits and either capital-tax exemptions or capital-tax credits. Therefore, the policy recommendation emerging from our analysis is that in a world of integrated capital markets, a way to mitigate global pollution levels is to switch from a system of nationally tradable emission permits to one of internationally tradable permits, and to adopt a rule of either tax-exemptions or tax-credits, instead of tax-deductions, in taxing the earnings of internationally mobile capital. [ABSTRACT FROM AUTHOR]

Environmental accounting is important in supplying required data about the environment to many consumers at all levels for a variety of reasons. Ecosystem protection, corporate governance, and corporate environmental performance are all increasing in India. They are a result of global calls for businesses to be held accountable for their direct actions. As a result, Greek companies have begun to establish and publicize environmental policies. The goal of this study was to look into how firms in India disclosed their environmental performance. The aim of this study is to analyze the idea of environmental/green accounting, as well as its practices and reporting in India. A little effort has been undertaken to raise environmental awareness in underdeveloped nations like as India, as well as to investigate the obstacles involved with environmental accounting adoption. The researcher found that the existing condition of environmental accounting processes has not altered after doing extensive investigation. Their Environmental Policy shows that they are making every effort to increase environmental protection, however the study results do not indicate the ecological cost, duty, or expenditure [ABSTRACT FROM AUTHOR]

Does strategy matter for early-stage health start-ups seeking to build platform ecosystems? Drawing on a multi-year ethnographic study of two early-stage platform start-ups, we analyze their strategic decision-making process as they decide between refining their core service or attracting complementary services. Fundamentally, we seek to understand to which degree startup teams formulate such strategies, stick to them, or adapt to a changing opportunity landscape in such a highly regulated environment. Our work sheds light on the relevance of strategic intent, opportunistic behavior, and simple luck in the build-up of nascent digital health platform ecosystems. Preliminary results reveal that start-ups frequently adapt their strategy to the environmental dynamics, and not every start-up can capitalize on opportunities presented by easing regulations or use them strategically. Our work provides practical implications for policymakers aiming to foster opportunities for healthcare start-ups and for early-stage start-ups seeking to navigate the complex healthcare environment. [ABSTRACT FROM AUTHOR]

Environmental consciousness is maintaining its development through the United Nations Environment Programme (UNEP), the Kyoto Protocol, environmental policies of the European Union and UN Global Compact. While companies operate responsibly and sustain their practices supporting the society on environmental issues, with these principles the UN attempts that companies add value to people, societies and the planet along with adding value to their own financial resources. The concept of Environmental Corporate Social Responsibility (ECSR) is approached multi-dimensionally in six dimensions according to these two frames; as a set of corporate initiatives aimed at mitigating a firm's impact on the natural environment and as a concept about companies voluntarily integrating environmental concerns in their business operations and in their interaction with their stakeholders, respectively. This study seeks answers in three dimensions, represents environmental pressure, voluntary norms and corporate pressure, to the question whether the UN Global Compact, which companies support voluntarily due to their environmental responsibilities, leads to isomorphism. The purpose of the study is to present a corporate model based on corporate and international environment policies to reveal the attitude and adopted policies regarding environmental consciousness of companies supporting the Compact in order to identify their environmental protection perspective and to activate environment control. The space of the research is member companies of United Nations Global Compact in Turkey. The sample was selected among member companies of the Global Compact operating in Turkey. The research is designed in descriptive and correlational scanning models. Multiple linear regression test is used to test hypotheses with normal distribution results of variables and to develop the model in order to achieve the research aim and analyze the designed model. Companies guarantee that they will fulfil their environmental responsibilities on their own initiative with the UNGC, although it is founded out that self-environmental awareness and initiatives are insufficient for institutions to keep effective and sustainable environmental auditing. [ABSTRACT FROM AUTHOR]

The environmental management system should be considered as part of the overall management system. This involves looking at the organizational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing, implementing, achieving, reviewing and maintaining environmental policy. Basic principles and requirements of the environmental management system are aimed at identifying, researching, controlling and reviewing the factors influencing the environment, which allow businesses and public organizations to formulate policies and objectives aimed at protection of the environment. By introducing an environmental management system, organizations simultaneously declare, declare their commitment and guarantee to society as a whole that they are genuinely committed to solving environmental problems. European environmental policy is based on the principle of precautionary measures, preventive action and the elimination of pollution at source, as well as on the principle of "polluter pays". The European Union has the power to take action on all matters of environmental policy such as air and water pollution, waste management and climate change. Although some powers are limited as a result of the principle of subsidiarity and the requirement for unanimous agreement in the Council on fiscal issues, issues related to urban and spatial planning, land use, quantitative management of water resources, choice of energy sources and the structure of energy supply. The purpose of this article is to present specific features of environmental management policy and its impact on regional development in developing countries. [ABSTRACT FROM AUTHOR]

The primary purpose of environmental policy is a framework, guidance for decisionmaking and actions that lead to a better quality of the environment as a whole and its components. It is also adopted to use the principles of sustainable development, to increase economic efficiency and important social social programs and activities. The aim of this article is to provide basic research information on the causes of the emergence and development of environmental policy in the current period of circular economy. The issue of the circular economy and environmental goals are gradually being promoted in the areas of international politics, and subsequently it is currently possible to include them among the main policy areas of European companies and the European Union as a whole. The aim of this article is to define the area of support for the circular economy from the position of environmental problems and to propose strategies and tools for the correct implementation of the given goals. The goals are based on the action plans for a circular economy, which the European Union is definitely starting to document. The partial goal is to efficiently handle materials and use them for their use. Waste, or its recycling and further use, should also play a role. This can save Europe not only money but also the local environment. [ABSTRACT FROM AUTHOR]

Climate change is one of the most pressing challenges with range of ecological, physical and health impact to civilization. The main cause of climate change is massive amount of CO2 emissions released due to anthropogenic. This study investigates the long-run relationship and short-run dynamic between carbon emissions with the selected economic variables and socioeconomic indicators. Utilizing data from twenty selected countries in Asia, the variables employed in this study consist of economic growth, energy consumption, government integrity and education level during the period 1995 to 2017. To achieve the objectives, the study has employed heterogeneous panel data techniques. The results of panel cointegration analysis indicates that there exists long-run relationship between total CO2 emissions into atmosphere and economic growth, energy consumption, government integrity and education level. In general, LGDP is found to be negatively affecting the LCO2 while LEC, LGOV and EDU are found to be positively related to LCO2. On the contrary, the income level of Asian countries does not have any impact in the long-term in analyzing the impact of economic and socioeconomic variables on CO2 emissions. Government bodies will need to promote the development and utilization of energy-efficient technologies. The more efficient the government regulate environmental policies, the better the countries able to mitigate the environmental pollution. A change of perception in education role is needed to create awareness for better and cleaner atmosphere. [ABSTRACT FROM AUTHOR]