The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.

Prior studies in the contemporary literature have largely ignored the important role of corporate social responsibility (CSR) in shaping employees’ views of self and nature. Although researchers have recently started to pay considerable attention to explore the link between CSR and environmental sustainability, determining how CSR can be effective in shaping the proenvironmental behavior of employees that is missing in the existing literature. The objective of the present research study is to test the impact of microlevel CSR activities to induce environmental performance of an organization with a mediating effect of employees’ pro-environmental behaviors. This study argues that CSR activities of an organization motivate the workers to rethink the relationship between self and nature; hence, they are encouraged to participate in activities that are helpful in terms of preserving the environment, such as participating in pro-environmental activities at the workplace. The proposed model of the study was tested in the banking sector of Pakistan and analyzed by using the structural equation modeling (SEM) technique in AMOS software. The results revealed that microlevel CSR activities, using employee proenvironmental behaviors as a mediator, directly and indirectly influence environmental performance of a bank. The results of the present study are helpful for policymakers of different banking institutions to understand how they can reduce the environmental footprint of their bank by using a well-planned CSR program that can induce transcendent emotions in employees to create a sustainable environment.

The positive impact of the tourism industry on economic growth, revenues, infrastructure, employment, social inclusion and poverty reduction, although widely recognised, has been lately weighted against the appearance and exacerbation of several problems, such as: environmental footprint, increase of income inequality, cost increases related to solid waste collection, energy consumption, increased global CO2 emissions. On the other hand, the tourism sector is not just an active economic, societal, or environmental change agent; in turn, the tourism sector supports or is highly influenced by various factors, such as climate change, economic, political, or social factors. More recently, this industry has been highly impacted by the pandemic, technological developments and cultural trends. In this article we examined both the short and long-run relationship between tourism development and economic growth, CO2 emissions and energy consumption in European Union member states (EU27), by using the Principal Component Analysis (PCA) technique and autoregressive distributed lag (ARDL) model for panel data. The findings suggest that economic growth and energy consumption have a statistically significant impact on the tourism index both in the short and long-run, whereas CO2 emissions only have a significant impact upon the tourism index on the long run.

The paper analyzes the effect of environmental uncertainty on corporate technological innovation from the perspective of an innovation value chain under the institutional background of China. This paper not only discusses the intermediary effect of agency problems on environmental uncertainty and corporate technological innovation but also deeply explores the influence of information transparency, government subsidies, and other mechanisms to alleviate agency problems on environmental uncertainty and corporate technological innovation. We use the data of listed companies in China from 2008 to 2019 as the research sample, and the results show that, in general, environmental uncertainty has a negative effect on both input and output of technological innovation, and the negative effect can last for two years. Further research shows that the agency problem has an intermediary effect on the environmental uncertainty and corporate technology innovation, and the environmental uncertainty aggravates the agency problem, which hinders the input and output of corporate technology innovation. As an important mechanism to alleviate the agency problems, information transparency and government subsidies can effectively alleviate the agency conflict, thus reducing the inhibition of environmental uncertainty on the input and output of technological innovation. Our findings contribute to the discussion of driving factors for technological innovation in the context of China’s system. Our results provide useful insights into the link between environmental uncertainty and corporate innovation for economic academics and practitioners alike.

This study investigates the relationship between the energy taxes from Romanian and several explanatory variables related to economic growth, carbon dioxide emissions, renewable and non-renewable energy in the country. After reviewing the main relevant aspects and contributions related to the relation between these variables, we launched and tested three hypotheses related to the possible causal relationship between energy taxes, gross domestic product (GDP), carbon dioxide emissions (CO2), renewable energy types and non-renewable energy by using the Johansen cointegration test and Granger causality. The Granger causality test yields evidence of a long-run Granger causality running from: GDP to energy taxes, CO2 to energy taxes, renewable energy types to energy taxes, respectively from energy taxes to CO2, renewable and non-renewable energy types. Regarding the evidence of a short-run unidirectional causal relationship between variables, there is one from CO2 and non-renewable to energy taxes, respectively from energy taxes to renewable energy types.