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Accompanying the development of economy, multinational enterprises (MNEs), as a role of promoting economic development, may also lead to environmental pollution of host countries. China has become one of the most significant countries in terms of introducing foreign direct investment (FDI), along with which the pollution problem has become serious. Whether the MNEs affect the environment and whether the MNEs in China perform worse than local enterprises attracts more attention. To understand more about it, we creatively build a model of vertical product differentiation, and the result indicates that the environmental performance of MNEs is better than that of local enterprises.

An increasing number of environmental threats towards tourism landmarks have significantly raised public concerns about tourists being environmentally responsible. Negative ecological consequences from tourism-related activities have triggered the growing usage of environmental-focused events such as Earth Hour as a means to promote pro-environmental behaviour. Despite their size, increasing holiday behaviour and their marketplace dominance within the next decade, students’ environmental beliefs and their interest in participating in environmental-focused events such as Earth Hour is relatively unknown. This academic limitation and potential theoretical and practical implications provide the impetus for this study. Based on a sample of 410 students, three environment belief factors of students were determined. Further, students’ concerns for the environment were derived from the environmental vulnerability factor. Students’ beliefs do not directly impact their decision to participate in environmental-focused events or their awareness of the theme of Earth Hour. However, environment vulnerability influenced students’ intention to participate in future Earth Hour events. Recommendations are made, while future research opportunities are also outlined.

This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more sustainability data than others. A matched-pair sample of companies, drawn from the EPA’s list of the 500 largest (volumetric basis) U.S. polluters, that published such environmental reports during 2001 or 2002 is used to assess the type and level of non-environmental social accounting disclosures in five different areas: employee safety/health, workforce and supplier diversity, product safety, community involvement, and energy usage. Fifty-two environmental report producers were matched with non-reporters based on total asset size and SIC. Content analysis was used to assess the substance of sample firm reporting. The results show highly significant differences in social accounting reporting, with the environmental report publishers disclosing more sustainability data in a wider range than their matched counterparts.

This research initiates an exploratory research assessing the general attitudes of hoteliers from independently owned properties toward environmental management issues and determines the facilitators motivating them to introduce environmental management policies as well as the inhibitors hindering the adoption. This study distributes the questionnaires via email to 250 medium-sized hotels, from the rating of three to five stars, in Germany. As a result, 41 useful questionnaires are obtained and analysed. The findings suggest that the communication of new environmental initiatives between hoteliers and environmental organizations is not so effective. In general, the respondents agree that environmental policy is necessary and they view that sound environmental management systems would have a positive effect on customers’ perception of the hotel.

There has been a substantial growth in the construction industry in the last decades. However, as this sector grows, there is also a growth in its effects on the environment. Owing to this fact, professionals in the sector are promoting practice focusing on how these environmental impacts caused by construction activities can be reduced to the barest minimum during and after construction. This study focuses on the environmental performance of construction projects with the goal of mitigating the negative environmental impacts of building construction. In this chapter, the environmental performance characteristics, forms of pollution that cause these environmental difficulties and the relevance of sustainable construction were not overlooked.

This chapter seeks to analyze trade in environmental goods between China and the EU and highlight prominent problems and future opportunities.

We explore trade empirically, based on the definition of environmental goods proposed by OECD and database from UN COMTRADE (HS96).

We find that value of trade in environmental goods between China and the EU has increased from $2.759 billion in 1996 to $42.446 billion in 2012, with an average annual growth rate of 21%. Trade is concentrated in Germany, the Netherlands, Italy, France, and Belgium (together accounting for 82%). China has a trade deficit in most categories of environmental goods. Overall, although trade in environmental goods between China and the EU has increased rapidly, the trade structure is unbalanced and the competitiveness of China’s environmental goods trade is still low.

This chapter provides a robust basis for analysis of trade in environmental goods between China and the EU.

Discussions on environmental goods trade are complicated by a lack of clear definition and lack of consistent data. This chapter provides a clear and consistent data set in order to have a robust basis for analysis of this important phenomenon.

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.