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Carbon footprint/climate change appears to be the most commonly used life-cycle sustainability indicator for tourism and hospitality.  Specific sustainability indicators that consider socio-economic and socio-cultural aspects have rarely been specified in the industry's transition towards circular economy.  Future life ...

Companies are not required to disclose the information that investors need to price climate risk.  Voluntary frameworks, like the Task Force on Climate-Related Financial Disclosures (TCFD), do not bring about the necessary change.  This has led to mispricing climate risk and capital misallocation, which harms investors ...

Material flow accounting provides a statistical framework measuring natural resource extraction, trade in natural resources, waste disposal and emissions.  Domestic material consumption and material footprint are used as a proxy for overall environmental pressure within a national economy and the impact of a national e ...

The GRI Standards are global public reporting best practices on economic, environmental and social impacts.  Reporting based on the standards provides information about an organization’s positive or negative contributions towards sustainable development for integration into its strategy, to identify financial risks and ...

There's some discrepancy in how such rating agencies as Bloomberg, MSCI and Sustainalytics are measuring the ESG risk in the performance of supply chains.  To accurately measure a company’s ESG risks, also its end-to-end supply chain operations must be considered.  The EU's new Sustainable Finance Disclosure Regulation ...