Academic literature on the topic 'Environmental reporting'

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Journal articles on the topic "Environmental reporting"

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Fallan, Even. "Environmental Reporting Regulations and Reporting Practices." Social and Environmental Accountability Journal 36, no. 1 (2016): 34–55. http://dx.doi.org/10.1080/0969160x.2016.1149300.

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Brosowski, Jan, and Christian Lenz. "Customised environmental reporting." International Journal of Environment and Sustainable Development 3, no. 1 (2004): 18. http://dx.doi.org/10.1504/ijesd.2004.004687.

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Wilmshurst, Trevor D., and Geoffrey R. Frost. "Corporate environmental reporting." Accounting, Auditing & Accountability Journal 13, no. 1 (2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.

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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various f
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Solomon, Aris. "Could Corporate Environmental Reporting Shadow Financial Reporting?" Accounting Forum 24, no. 1 (2000): 30–55. http://dx.doi.org/10.1111/1467-6303.00028.

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He, Christina, and Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, no. 1/2 (2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The
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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that
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Toralieva, Gulnura. "Environmental Reporting in Kyrgyzstan." Problems of Post-Communism 58, no. 2 (2011): 58–66. http://dx.doi.org/10.2753/ppc1075-8216580205.

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Entman, Robert M. "Reporting Environmental Policy Debate." Harvard International Journal of Press/Politics 1, no. 3 (1996): 77–92. http://dx.doi.org/10.1177/1081180x96001003007.

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Steven, Marion. "Standardisation of environmental reporting." International Journal of Environment and Sustainable Development 3, no. 1 (2004): 76. http://dx.doi.org/10.1504/ijesd.2004.004690.

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Fernandez, Daniel P., Christine P. Andrews, and Jacqueline R. Conrecode. "Reporting Contingencies: Environmental Liabilities." Journal of Business Case Studies (JBCS) 8, no. 2 (2012): 123–34. http://dx.doi.org/10.19030/jbcs.v8i2.6797.

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Dissertations / Theses on the topic "Environmental reporting"

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Parker, Jonathan Duguid Edward. "Environmental reporting and environmental indices." Thesis, University of Cambridge, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.358483.

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Cowan, Stacey Lynn, and s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.

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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration
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Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.

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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between t
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Melin, Therese, and Lina Webrell. "Environmental Performance Reporting : A study of three companies." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-101968.

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<p>The environment is one of the most significant global issues of today and companies and company leaders have realized its increased importance. In order to improve stakeholder relations and company transparency many companies have started to report their environmental performance through the Global Reporting Initiative (GRI) framework. The purpose of our thesis is thus to examine how companies report their environmental performance in accordance with GRI. We examine the reporting by companies during a three year period to see if there has been a change in the way they report. Further, we in
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De, Silva T.-A. "Voluntary environmental reporting: the why, what and how." Lincoln University, 2008. http://hdl.handle.net/10182/928.

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Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, cont
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Wong, Renfred. "Corporate social and environmental reporting : a user perspective." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558896.

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Most extant studies of corporate social and environmental reporting (CSER) tend to examine the volume of CSER by companies. In contrast, the significance of this thesis lies in its focus on key stakeholders who are users of CSER and their needs. The perspectives of multiple key stakeholders, including investing, procuring and campaigning stakeholders, are investigated with respect to what they perceive to be valuable social and environmental reporting in supporting decision making. This thesis also goes beyond CSER and examines social and environmental reporting from other sources, including b
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Poppleton, Lawrence. "Qualitative social inquiry and state of the environment reporting : can qualitative social inquiry make a contribution to the state of the environment reporting? /." Title page, contents and abstract only, 1998. http://web4.library.adelaide.edu.au/theses/09ENV/09envp831.pdf.

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Van, der Hoogen Anthea. "An enterprise architecture for environmental information management and reporting." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021040.

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Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Tec
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Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai." Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.<br>Bibliography: p. 240-276.<br>Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.<br>What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environ
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Ekara, Helfaya Akrum Nasr. "Assessing the measurement of quality of corporate environmental reporting." Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.

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An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies
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Books on the topic "Environmental reporting"

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Baldarelli, Maria-Gabriella, Mara Del Baldo, and Ninel Nesheva-Kiosseva. Environmental Accounting and Reporting. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50918-1.

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Bagshaw, Katharine. Reporting on environmental issues. Accountancy Books, 1999.

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Canadian Institute of Chartered Accountants., ed. Reporting on environmental performance. Canadian Institute of Chartered Accountants, 1994.

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McLintock, Kpmg Peat Marwick, ed. UK environmental reporting survey. KPMG., 1992.

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Canadian Institute of Chartered Accountants., ed. Reporting on environmental performance. Canadian Institute of Chartered Accountants, 1994.

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1950-, Firetog Theodore W., Bale Richard W. 1958-, and Government Institutes, eds. Environmental reporting and recordkeeping requirements. 3rd ed. Government Institutes, 1994.

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Chartered Institute of Management Accountants., ed. Managing and reporting environmental performance. CIMA, 1990.

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Institute of Chartered Accountants in England and Wales., ed. Environmental issues in financial reporting. Institute of Chartered Accountants, 1996.

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World Industry Council for the Environment., ed. Environmental reporting: A manager's guide. WICE, 1994.

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Institutes, Government, ed. Environmental reporting and recordkeeping requirements. 2nd ed. Government Institutes, 1992.

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Book chapters on the topic "Environmental reporting"

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Thies, Hans, and Katarina Stanoevska-Slabeva. "Environmental Reporting." In Organizations’ Environmental Performance Indicators. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-32720-9_6.

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Allan, Stuart. "Improving environmental reporting." In The Routledge Handbook of Environment and Communication, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003119234-16.

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Dingwerth, Klaus, and Cornis van der Lugt. "Reporting." In Essential Concepts of Global Environmental Governance. Routledge, 2020. http://dx.doi.org/10.4324/9780367816681-88.

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Fichter, Klaus, and Jens Clausen. "European Environmental Reporting Scheme." In Schritte zum nachhaltigen Unternehmen. Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-642-72000-0_22.

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Hitchens, David M. W. N., Jens Clausen, and Klaus Fichter. "European Environmental Reporting Scheme." In International Environmental Management Benchmarks. Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-58442-8_23.

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Lewis, Douglas W., and David McConchie. "Environmental and Scientific Reporting." In Practical Sedimentology. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4615-2634-6_10.

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Ghio, Alessandro, and Roberto Verona. "Social and Environmental Reporting." In Contributions to Management Science. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8_4.

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Guthrie, James, and Carol Adams. "Social and Environmental Reporting." In Environmental Management and Decision Making for Business. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_16.

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Al-Hamadeen, Radhi. "Environmental accounting and reporting." In Routledge Handbook of Environmental Accounting. Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-26.

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Marston, Claire. "Environmental Influences on Accountancy." In Financial Reporting in India. Routledge, 2025. https://doi.org/10.4324/9781003617655-1.

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Conference papers on the topic "Environmental reporting"

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Ngee, Hui Qian, Asha Ganesh, Muhammad Aizat Noor Azmi, et al. "Environmental. Social and Governance (ESG) Scores Automation in Global Reporting Initiative (GRI) with Natural Language Processing." In 2024 7th International Conference on Internet Applications, Protocols, and Services (NETAPPS). IEEE, 2024. https://doi.org/10.1109/netapps63333.2024.10823436.

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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Maj, Jolanta. "ENVIRONMENTAL REPORTING IN POLISH ORGANISATIONS." In 18th International Multidisciplinary Scientific GeoConference SGEM2018. Stef92 Technology, 2018. http://dx.doi.org/10.5593/sgem2018/5.3/s28.044.

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Pavelescu, Cezara, Daniela Panus, and Ilia Neagu. "Environmental, social and governance (ESG) reporting." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.57.

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Raportarea ESG este un aspect inovator care oferă organizațiilor oportunitatea de a identifica, evalua și gestiona riscuri precum schimbările climatice, drepturile omului și practicile slabe de guvernare, pentru a se proteja de viabilitatea și reziliența pe termen lung. Mai mult, ESG este o modalitate reală de a atrage și reține clienți, angajați și, precum și alte părți interesate. Am selectat o serie de surse, cum ar fi link-uri, cărți și unele rapoarte financiare pentru a dezvolta conceptul de ESG în acest raport. Pentru a adăuga, metodologia noastră constă în analiză conceptuală, legislati
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Shepherd, David D. "Environmental product declarations - transparency reporting for sustainability." In 2016 IEEE-IAS/PCA Cement Industry Technical Conference. IEEE, 2016. http://dx.doi.org/10.1109/citcon.2016.7742664.

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Leitoniene, Sviesa, and Kristina Kundeliene. "Sustainability reporting: the environmental impacts of digitalization." In 2021 IEEE International Conference on Technology and Entrepreneurship (ICTE). IEEE, 2021. http://dx.doi.org/10.1109/icte51655.2021.9584743.

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Kotsiantis, Sotiris, and Dimitris Kanellopoulos. "Applying Machine Learning Techniques for Environmental Reporting." In 2008 Fourth International Conference on Networked Computing and Advanced Information Management (NCM). IEEE, 2008. http://dx.doi.org/10.1109/ncm.2008.119.

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Knežević, Goranka, and Marija Kostić. "ENVIRONMENTAL REPORTING ON THE WORLD WIDE WEB." In Sinteza 2014. Singidunum University, 2014. http://dx.doi.org/10.15308/sinteza-2014-537-540.

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Minton, Jacquie. "Development of the Space Operations Incident Reporting Tool (SOIRT)." In International Conference On Environmental Systems. SAE International, 1996. http://dx.doi.org/10.4271/961613.

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Murphy, Helen, and Bertrand Janus. "Managing HSE Performance Through Sustainability Reporting." In SPE E&P Health, Safety, Security and Environmental Conference-Americas. Society of Petroleum Engineers, 2015. http://dx.doi.org/10.2118/173522-ms.

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Reports on the topic "Environmental reporting"

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Author, Not Given. Federal Environmental Reporting Requirements Handbook. Office of Scientific and Technical Information (OSTI), 1990. http://dx.doi.org/10.2172/5393479.

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Bayne, C. K., D. D. Schmoyer, and R. A. Jenkins. Practical reporting times for environmental samples. Office of Scientific and Technical Information (OSTI), 1993. http://dx.doi.org/10.2172/10156753.

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Wentworth, Jonathan. Meaningful environmental and social governance reporting for net zero. Parliamentary Office of Science and Technology, 2021. http://dx.doi.org/10.58248/hs32.

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Ward, Beverly. Case Studies in Environmental Justice and Public Transit Title VI Reporting. University of South Florida, 2005. http://dx.doi.org/10.5038/cutr-nctr-rr-2004-05.

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Traceski, T. T. Hazardous Substance Release Reporting Under CERCLA, EPCR {section}304 and DOE Emergency Management System (EMS) and DOE Occurrence Reporting Requirements. Environmental Guidance. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/10162069.

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Huynh, Thomas, and Joseph Kriz. Final Environmental Assessment for Rapid Attack Identification, Detection, and Reporting System - Block 10. Defense Technical Information Center, 2007. http://dx.doi.org/10.21236/ada640592.

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Arasu, Sibi, and Kaavya Pradeep Kumar. Ways of Telling: A Handbook for Reporting on Climate Change in South India. Indian Institute for Human Settlements, 2021. http://dx.doi.org/10.24943/wthrccsi02.2021.

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Stories around climate change are not easy to tell. They are complex, technical, and develop slowly. In newsrooms where speed is king, accurate and comprehensive reporting on environmental crises often takes a hit. Scientific rigour and accuracy, sensitive representations and consistent reportage on more slow-onset events such as drought and sea-level rise are critical to build public awareness and set the agenda for more ambitious climate policies that cater to the needs of the most vulnerable.
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Gonzalez Diez, Verónica M. OVE's Environmental Performance Review applied to the Energy Sector. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0010449.

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This review evaluates IDB's performance applying environmental safeguards to the energy sector (infrastructure), as well as IDB's review process of the environmental and social assessment conducted by borrowers. The review found consistency issues in the application of safeguards across different types of projects. In general, results show that private sector environmental assessments score better than their public sector counterparts in terms of quality. The realignment process of the IDB in 2007 implied that the same group of environmental and social specialists will be involved in reviewing
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Yang, Jiaqi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan. Asian Development Bank, 2024. http://dx.doi.org/10.22617/wps240467-2.

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To determine environmental, social, and governance (ESG) materiality trends in Japen, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies. The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performanc
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Sharma, Bhavna, Bryan Swanton, Joseph Kuo, et al. Use of Life Cycle Assessment in the Healthcare Industry: Environmental Impacts and Emissions Associated With Products, Processes, and Waste. Agency for Healthcare Research and Quality (AHRQ), 2024. http://dx.doi.org/10.23970/ahrqepctb48.

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Objectives. The objective of this Technical Brief is to assess the current use of life cycle assessment (LCA) frameworks in healthcare research and practice, understand the components of those frameworks, review LCA studies that have been conducted, and assess gaps in research and practice to guide future directions. Review methods. A scoping review combined with Key Informant interviews provided the input for the report. We searched a combination of biomedical (PubMed®); environmental (Agricultural &amp; Environmental Science Collection, Environmental Science Database, Environment Index); and
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