Javascript is required
Search
Volume 3, Issue 3, 2024

Abstract

Full Text|PDF|XML

In light of the intricate interconnection of current global challenges, energy security concerns, and global warming, the strategic pursuit of renewable hydrogen has emerged as a beacon of promise. Consequently, Canada, in alignment with its global environmental commitments and supported by partnerships with entities such as the European Union, is actively working to harness its significant potential in sustainable hydrogen production and distribution. This study undertakes a systematic review and bibliometric analysis of 55 scientific papers focused on hydrogen production and distribution in Canada, published up to September 2023. Firstly, a comprehensive synthesis of these papers is provided across four key dimensions: production, distribution, optimization, and sustainability. Secondly, critical insights into the evolution of hydrogen research and the collaborations shaping the field are unveiled through bibliometric analysis, employing Bibliometrix, an R-package designed for comprehensive science mapping and bibliometric analysis. The findings are intended to offer valuable insights to academic, public, and business communities, enabling them to better utilize available resources, enhance teamwork, and contribute to a more sustainable global energy landscape.

Abstract

Full Text|PDF|XML
As ecological civilization becomes a key national development strategy, green finance, which aims for sustainable development, plays a significant role in fostering regional economic growth. At the same time, local governments actively respond to central policies and, in the process of exploring financial reform and innovation, need to quantitatively assess the effectiveness of these policies. This paper takes the establishment of Green Finance Reform and Innovation Pilot Zones as a quasi-natural experiment to examine the impact of this policy on regional economic growth and its underlying mechanisms. The study finds that the establishment of Green Finance Reform and Innovation Pilot Zones effectively promotes regional economic growth, and the conclusion remains robust after conducting various sensitivity analyses. Further heterogeneity analysis explores the differing impacts of the policy in various regions, while considering green innovation as a positive mechanism mediating the relationship between the policy and economic growth. This study provides insights into the shift from “quantity” to “quality” in regional economic development.
Open Access
Research article
Role and Challenges of Accountants in Environmental Reporting: An Analysis of Large Maltese Entities
reuben psaila ,
peter j. baldacchino ,
lauren ellul ,
norbert tabone ,
simon grima
|
Available online: 09-29-2024

Abstract

Full Text|PDF|XML
This study investigates accountants' role and challenges in large Maltese entities' environmental reporting (ER) processes (LMEs). A qualitative approach was employed, primarily based on semi-structured interviews with 29 participants, including Chief Financial Officers (CFOs), Chief Sustainability Officers (CSOs), and sustainability-related service providers. The findings indicate that accountants predominantly support ER, rather than being directly responsible for its preparation. Their involvement is influenced by factors such as their reputation for trustworthiness, the demand for environmental information within the organisation, and the availability of human resources. Despite their recognised expertise in financial reporting, accountants' contribution to ER is often limited to the financial dimension due to their relatively narrow understanding of sustainability issues. Consequently, an execution gap has emerged between accountants' potential and actual involvement in ER, with many organisations still in the early stages of ER development, focusing on compliance rather than comprehensive environmental performance. The study also highlights that, although current involvement is restricted, the growing regulatory emphasis on sustainability reporting (SR) will likely expand the role of accountants in the future. The research underscores the need for accountants to broaden their skill sets to accommodate the evolving demands of environmental and SR. This study contributes to the existing literature by offering insights specific to the context of Maltese entities. It provides a foundation for future research on the evolving role of accountants in SR.

Abstract

Full Text|PDF|XML

Solid waste management in rural areas remains an underexplored domain, despite its growing significance in the context of environmental sustainability and the circular economy. Key challenges include inadequate municipal infrastructure, a shortage of waste collection containers, and the absence of suitable vehicle fleets capable of navigating narrow and steep rural pathways. Moreover, the lack of a strategic framework for waste management, the insufficient application of the 3R (Reduce, Reuse, Recycle) principles, and the absence of circular economy practices further exacerbate these issues. In rural areas, approximately 40% of the waste produced is organic and could be used as a resource for compost production, a valuable input for organic agricultural practices. Projections suggest that by 2027, biowaste will account for 8% of the total waste generated in rural communities. The transition to a circular economy offers significant potential for transforming waste management practices in these areas. Emphasis on innovative collection methods, such as localised and adaptive waste separation techniques, can facilitate this transition. The adoption of circular economy principles in waste management strategies is critical, not only for reducing environmental impact but also for promoting resource efficiency, enhancing soil fertility, and supporting sustainable local economies. Raising public awareness, engaging local communities, and introducing more effective waste management systems will be vital in overcoming existing barriers and ensuring the success of these initiatives.

Open Access
Research article
Spatial Economic Network of China’s Lithium Industry: A Geo-Analytical Perspective on Lithium-Related Listed Firms
haiyan zhou ,
zhimin ren ,
feng hu ,
liping qiu ,
bingnan guo ,
hao hu ,
xiaoping wang ,
shaobin wei
|
Available online: 09-29-2024

Abstract

Full Text|PDF|XML
Lithium, as a critical resource underpinning strategic emerging industries, has garnered significant global attention due to its pivotal role in energy storage and clean energy applications. This study delineates the spatial economic network of China’s lithium industry by analysing data derived from lithium-related listed firms and their subsidiaries registered within the country. Employing social network analysis (SNA) and GeoDetector methods, the spatial characteristics and determinants of the economic network are systematically investigated. The findings reveal that lithium-related listed firms are predominantly concentrated in economically developed regions, including the Yangtze River Delta, Pearl River Delta, Hubei Province, and Henan Province. The economic network exhibits sparse connectivity but displays a small-world effect, characterised by a hierarchical structure with Shenzhen as the central hub, supported by significant nodes in Ningde and Shanghai. A distinct east-west disparity is observed, with dense linkages in the east contrasting with sparse connections in the west. Core cities within the network, primarily located in coastal regions, are identified as possessing strong economic development, favourable resource endowment, or well-established industrial foundations. These cities exhibit notable spatial agglomeration patterns around regional cores. Furthermore, the economic network is profoundly influenced by factors including economic development levels, local innovation capacity, openness to trade and investment, and policy environments conducive to industrial growth. These findings provide valuable insights into the spatial structure and driving mechanisms of China’s lithium industry, offering a robust basis for formulating targeted strategies to enhance the sector’s development and competitiveness.
- no more data -