This study was undertaken to assess the implementation effectiveness of climate change management strategies across European Union (EU) member states, employing data from the annually published Climate Change Performance Index (CCPI). The index includes assessments for 36 countries in addition to the EU member states, with evaluations presented through linguistic values. To ascertain the rankings of the EU countries, a fuzzy set approach was adopted, applying the fuzzy Multi-Attributive Border Approximation area Comparison (MABAC) method. Weights were derived directly from the original CCPI report. The analysis revealed that Denmark secured the highest ranking, aligning with its position in the CCPI, albeit the ranking sequence determined through the fuzzy MABAC method diverged from the original report’s order. This discrepancy is attributed to the distinct characteristics and specificities of the fuzzy set approach. Sensitivity analysis within this study highlighted that certain criteria exert a more pronounced influence on the rankings, suggesting that heightened emphasis on these specific criteria could enhance the positioning of individual EU countries. Furthermore, this research elucidates the application of fuzzy methodologies in climate change impact mitigation and provides a structured guideline for their implementation. The findings advocate for a nuanced understanding of criteria significance in climate change performance assessments, offering a comprehensive framework for evaluating and improving EU countries' climate management practices.

This investigation seeks to uncover empirical evidence concerning the correlation between board diversity—including gender and nationality diversity—and the establishment of environmental committees, in relation to carbon emission disclosures by firms in Southeast Asia over the period 2018 to 2022. Analysis was conducted on a dataset comprising 210 firm-year observations, selected through purposive sampling from companies listed on the FTSE4Good ASEAN Index 2023. Utilizing a multiple linear regression model, the study revealed that diversity in board nationality and the existence of environmental committees are positively associated with the level of carbon emission disclosures by companies. Conversely, the presence of women on boards (WOB) was found to have no significant impact on the disclosure of carbon emissions. This research enriches the existing body of literature by delivering empirical insights from the Southeast Asian context, thereby contributing to a nuanced understanding of how corporate governance mechanisms influence environmental transparency. The findings underscore the critical role of board nationality diversity and environmental committees in enhancing carbon emission disclosures, suggesting that these factors may serve as vital levers for improving corporate environmental accountability in the region. This study aligns with ongoing efforts to promote sustainable corporate practices and provides valuable implications for policymakers, corporate leaders, and stakeholders in environmentally sensitive industries.

In recent years, environmental protection has become an indispensable component of China's economic development, with its significance increasingly emphasized. National efforts towards environmental governance have expanded from traditional high-pollution industries to encompass all sectors with potential environmental impacts, demonstrating a comprehensive and multi-layered commitment to environmental management. However, within the domain of environmental cost accounting, research and practice have predominantly concentrated on traditional heavy industries such as coal and chemical sectors, leaving a gap in other industries, particularly in light industries such as the sugar industry. Given that the sugar industry is one of the top ten water polluting industries in China, it is particularly necessary to explore its environmental cost accounting. One side, this study addresses this gap by shifting the research focus to the sugar industry, thereby broadening the scope of environmental cost accounting. On the other side, utilizing Material Flow Cost Accounting (MFCA), this research quantifies the environmental costs incurred during the sugar production process, applying its accounting principles to divide materials in enterprise production activities into positive and negative products, elucidating the extent of environmental pollution and resource wastage. This approach not only enhances corporate environmental responsibility but also provides practical insights for the sustainable development of the industry and the formulation of governmental policies.