Human-induced climate change is one of the imminent threats to humankind in recent times. Climate change, exacerbated by the greenhouse gas (GHG) in the atmosphere has consequential effects on the social and environmental outcome of human health, clean air, sufficient food, safe drinking water and secure shelter. In extreme circumstances it has resulted in the loss of human life, damage to property and displacement. As record numbers of hurricanes, wildfires and floods have occurred and millions of people have been forcibly displaced by weather-related events and extreme temperatures since 2008, this volume addresses vital issues pertinent to environmental accounting and management. Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies increases our understanding of GHG emissions and documents evidence for policy formulation aimed at reducing the accumulation of such emissions. The contributors consider a range of issues from across the globe: the nature and quantum of GHG emissions research published in top journals; the extent of GHG disclosures in China; impact of corporate governance mechanisms on GHG disclosures in US; board interlocks effect on GHG performance in India; the Paris Climate Agreement affect on climate disclosures in South Africa; and social factors influence in determining GHG emissions in the top 100 emitting countries. The Advances in Environmental Accounting & Management series aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting involved.

The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is used, which makes accounting research in Africa important and interesting. The 10 papers in this volume were presented at the inaugural African Accounting and Finance Association (AAFA) in 2011 and are based on data from Ghana, Mauritius, Nigeria, Uganda and South Africa. Motivated by the AAFA vision, this special volume provides a source of rich data for academics, practitioners and policy makers with interest in accounting research in Africa to draw upon to inform accounting debate and help provide better understanding of accounting in Africa and beyond.

Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices. This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?

Actions to accomplish Agenda 2030 have gained propulsion across time yet remain undetermined in several respects. This volume draws attention to environmental-related Sustainable Development Goals (SDGs) and the progress of implementation at country and company levels, underscoring the urgent actions needed. Environmental Sustainability and Agenda 2030: Efforts, Progress & Prospects documents the status of environmental SDG implementation in the two developing blocs of BRICS and MINTS, highlighting the reporting practices across these countries. Contributors illustrate that multi-stakeholder participation using group model-building exercises can be practically helpful to generate a shared mental model of multiple stakeholders in conflict. Further insights with practical implications for managers and policy makers include mechanisms for managing modern slavery through corporate social reporting practices, minimising slavery in domestic and global supply chains; use of sustainability accounting in accomplishing Agenda 2030; corporate motivation for disclosing clean water and sanitation (SDG-6) related actions; and the state of corporate environmental reporting research in sub-Saharan Africa.

The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries. RAEE is intended to provide an authoritative overview of accounting research and progress in emerging economies.