Journal of Environmental Accounting and Management

Vol. 14, No. 4 (2026): Regular Issue

Articles in Press Articles are available ahead of their scheduled issue. The DOI remains permanent; final issue metadata will be confirmed on formal publication.
Scheduled issue date 2026-12-01 JEAM

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Vol. 14, No. 4 (2026): Regular Issue

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Structural Vulnerability and Sectoral Interdependence Embodied in Global Nickel Ore Flows from Source to Sink
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Pages 553-564
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Nickel ore has emerged as a strategic mineral for decarbonizing the global economy through transport electrification. However, prevailing assessments overlook intricate interdependencies that underpin global nickel supply chains. Here, we introduce Environmental Extended Input-Output Analysis (EEIOA) to construct a consumption-based framework for tracing nickel flows at regional and sectoral resolution in 2022, and evaluate the supply security via self-sufficiency rates. Our findings reveal a profound geographical asymmetry between extraction and final use, inducing structurally different trade patterns. Physical trade exhibits a concentration and transfers nickel ores from mining areas to manufacturing hubs, while embodied trade demonstrates a decentration pattern. This is driven by the disparity of final use, characterized by a stark contrast between China and Indonesia, the top two users. The final use of China is structurally locked into investment-led demand and dependent on the construction sector, contributing 84.8% of nickel utility in fixed capital formation. Despite domestic extraction, China faces a structural vulnerability with a self-sufficiency rate of only 24.9% due to the greatest domestic demand. Conversely, Indonesia's nickel utility is primarily consumed by households and supported by transportation and public service sectors, with a self-sufficiency rate of 97.9%. These results provide a systemic insight into vulnerabilities of nickel supply chains and an analytical benchmark for fairness and security in resource governance.
Temporal Injustice in Aviation Emissions: A New Paradigm for LCA Accountability
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Pages 565-578
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Aviation emissions present a dual challenge, their significant contribution to global greenhouse gas accumulation and the uneven distribution of their impacts across present and future generations. Current life cycle assessment (LCA) approaches often overlook the temporal dimension of these impacts, resulting in an incomplete basis for climate policy decisions. To address this gap, the Temporal Emissions Weighting Factors (TEWFs), a new metric that assigns dynamic value to emissions based on their future climate impact, is developed and applied. Using a hub-and-spoke airport system as a case study, the paper reveals how emissions differ not only by class and route structure but also in their temporal burden, disproportionately affecting future populations. The integration of TEWFs into LCA marks a shift from static carbon accounting to a dynamic, justice-sensitive approach that considers both the timing of emissions and their unequal impacts across generations. By embedding ethical temporal weighting, the framework enhances impact precision while aligning LCA with principles of intergenerational equity and climate justice. The paper also proposes a graphical methodological framework to operationalize TEWFs in aviation assessments. Results show that TEWF-adjusted metrics significantly alter the distribution of emissions responsibility, offering clear pathways for equitable climate policy and sustainable aviation planning. This research calls for an evolution in LCA standards to include intergenerational ethics and supports global efforts to align aviation sustainability with long-term climate justice goals.
Current State and Prospects of Development of Innovation Management System in the Sphere of Tourism
Articles in Press
Pages 579-592
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The purpose of this study was to examine the effects of innovation management on the competitiveness and sustainable development of tourism companies in Kazakhstan. To investigate this issue, the availability and effectiveness of innovation in tourism management in Kazakhstan were analysed, innovative practices and statistical indicators of Kazakhstan and leading countries in the field of tourism were compared. The study thoroughly examined the introduction of innovation management in the tourism industry of Kazakhstan, France, Spain, Italy in the aspects of digitalisation, ecotourism development, cultural tourism, sustainable development. It was found that Kazakhstan demonstrates major efforts in modernising its tourism infrastructure, but there are substantial barriers to achieving the level of international leaders, including lack of human resources, problems with digitalisation in remote regions, limited opportunities to implement innovations at the national level. The COVID-19 pandemic has severely affected the tourism industry, which is reflected in the statistics. In 2020, the number of inbound tourists in Kazakhstan fell by 76%, compared to 46% in France. The findings highlighted the need for structural changes in tourism management in Kazakhstan, including strengthening human resource capacity, addressing the imbalance in the digitalisation of regions, which will enable the country to adapt to global challenges.
Assessment of the Impact of Microclimatic Factors on Health and Performance in Public Spaces
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Pages 593-604
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The study aimed to formulate recommendations for improving microclimate conditions, which contribute to the creation of a comfortable and healthy environment for people, addressing innovative solutions. The study was based on a comprehensive analysis of the theoretical foundations of urban microclimate, the impact of physical, chemical, biological factors on its formation, and used comparative analysis methods. The effectiveness of existing climate control technologies was assessed for different types of public spaces, such as offices, schools, hospitals. The study demonstrated that the microclimate of public spaces significantly depends on the physical parameters of the space, such as building height, shading, natural ventilation, surface materials used. The integration of green spaces, natural ventilation, regulated air conditioning systems significantly improved thermal comfort. The analysis confirmed that physical factors such as ventilation, building insulation, solar radiation, and chemical factors such as air quality and pollution levels, significantly impact the creation of a comfortable environment. Existing climate control technologies, such as natural ventilation systems, energy-efficient air conditioning systems, innovative surface coatings, were analysed for their effectiveness and potential for implementation in different types of public spaces. Based on the data obtained, recommendations were developed to optimise the microclimate, addressing the specifics of the buildings.
Military Actions as an Environmental Threat: Transformation of Forest Ecosystems and Implications for Ukraine's Economic and National Security
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Pages 605-618
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The study is aimed at analysing the impact of military actions on Ukraine's forest ecosystems and their consequences for the country's economy and security. The research employed methods of comprehensive analysis, an assessment of the impact of military actions on the ecological state of forest ecosystems and their economic repercussions. The findings reveal that military actions significantly degrade the condition of Ukraine's forest ecosystems, causing their mass destruction and degradation. Damage to forest stands from shelling and explosions leads to substantial losses of tree biomass, disruption of natural ecosystem recovery processes. The destruction of forests adversely affects soil cover, exacerbating erosion processes, diminishing land fertility. It has been established that this, in turn, worsens the environmental situation, which may have serious consequences for human health, the resilience of natural habitats. The study demonstrates that the degradation of forest resources has severe economic implications for the country: reduced timber harvesting volumes, diminished recreational potential of forests, increased costs for ecosystem restoration. The results of this research can be utilized by government agencies, environmental organizations, scholars, to develop effective strategies for forest ecosystem restoration, assess environmental risks, formulate national policies on environmental security and resilience to the consequences of military conflicts.
Sustainable Agribusiness and Environmental Security in Ukraine: Effectiveness of Budgetary Support for Entrepreneurship
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Pages 619-636
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This study focuses on government initiatives aimed at ensuring environmental security in Ukraine's agricultural sector, including the identification of key obstacles and potential ways to improve these initiatives. The methodology involved the analysis of official reports and statistical data using a combination of quantitative and qualitative methods, such as statistical tools and cost-benefit analysis, supplemented by comparison with international experience from countries including Germany, France, Denmark, Poland. The results show that funding for environmental security programmes in Ukrainian agriculture has demonstrated gradual growth, with fluctuations caused by external factors. In 2022, due to the war, funding fell to approximately UAH 160 million, but by 2024, it had increased to around UAH 605 million. The effectiveness of environmental security programmes in Ukrainian agriculture is supported by the outcomes observed in different regions. The study highlights several issues hindering the development of budget-funded programmes, notably bureaucratic delays and insufficient financial support. As a result of the study, key directions for the development of the sector were proposed. The findings may be applied in the development of policies that facilitate farmers' access to financing and promote the adoption of environmentally sound technologies.
Advancing Eco-Innovation and Adaptive Approaches to Conservation and Restoration of Forest Genetic Resources in the Face of Global Change
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Pages 637-648
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This study explores the geographical, institutional, technological aspects of forest genetic resource management under the conditions of global change, using the examples of European Union countries (Austria, Germany, France, Sweden, Spain), the People's Republic of China, Azerbaijan. The aim of the research was to identify effective adaptive mechanisms for preserving forest gene pools in regions with varying levels of institutional development, implementation of eco-innovations, access to digital technologies. The research involved the analysis of changes in the distribution of key tree species based on satellite indices, examination of the structure of digital and biotechnological solutions in the forestry sector, assessment of the dynamics of the eco-innovation index. It was found that EU countries demonstrated the highest level of scientific technology integration into forest policy: forest areas restored with the use of innovations increased from 38.2 thousand hectares in 2020 to 61.5 thousand hectares in 2024. In China, the equivalent figure rose from 22.0 to 54.6 thousand hectares, in Azerbaijan -- from 4.5 to 7.8 thousand hectares. The practical relevance of the study lies in the potential application of its findings for adapting national forest conservation programmes to climate change challenges, improving mechanisms of international coordination in this field.
Introduction of Innovative Technologies in the Architecture of Residential and Public Buildings and Structures
Articles in Press
Pages 649-661
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The purpose of the study was to comprehensively analyse the impact of innovative technologies on improving energy efficiency, environmental safety, and functionality of architectural solutions in housing and public construction in various climatic and socio-economic conditions. The methodological basis of the study was an overview of publications, industry reports, engineering solutions and examples of implemented projects in Spain, the United Arab Emirates, New Zealand, Chile, Canada, Italy, and the United Kingdom in the period 2020-2025. As a result of the study, it was determined that the use of materials with phase change properties significantly reduced heat loss, in particular, in Italy by 39.4% (from 58.1 to 35.2 kWh/m$^2$/year), and in Canada -- up to 41% reduction in heat gain. Automated building management systems have reduced energy consumption by 20-35%, as in the project in the UK -- by 28% (from 1,823 to 1,312 MWh/year). Three-dimensional printing technologies have reduced construction time by 25-30% (UAE: from 120 to 42 days; New Zealand: from 130 to 78 days), and CO2 emissions -- up to 47% (UAE: from 1154.2 to 608.55 kg CO2 eq). Modular structures have reduced construction time by more than 90% (Chile: 6 days). The integration of technologies, including Phase Change Materials and automated building management systems, has increased operational efficiency to 41.3% (Canada) and reduced CO2 emissions by 50%. In hot climates (UAE, Spain), 3D printing was used to speed up housing construction, while in the UK and Canada, the main focus was on automated building management systems and heat storage Phase Change Materials. The results obtained can be used to develop regulatory requirements, improve design approaches, and train specialists in the field of sustainable architectural development.
Impact of External Environmental Factors and Financial Instruments on Development of Innovations and Ecotourism in Construction Sector of Mountain Regions
Articles in Press
Pages 663-677
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The purpose of this study was to analyse the impact of external environmental factors and financial instruments on the development of sustainable ecotourism in mountain regions. The methodology included surveys and correlation analysis, with the primary focus on analysing external factors and financial instruments applied in mountain regions. The survey revealed differences in perceptions of support between local residents and entrepreneurs, particularly in terms of the availability of financial resources and participation in ecotourism initiatives. The correlation analysis confirmed that a high level of investment in ecotourism was associated with positive evaluations of its development. Specifically, among respondents who indicated high investment levels, 70% rated the development as "high" or "very high". In contrast, among those who reported low investment levels, positive ratings did not exceed 30%. These findings highlight the importance of creating a favourable investment environment. Additionally, the analysis of external factors, including natural and climatic limitations, transport accessibility, and administrative barriers, revealed their impact on the implementation of ecotourism projects in mountain regions. The study also identified the most effective financial instruments, such as public-private partnerships, grant support, and mixed financing models. The practical significance of the results lies in their potential use for developing support programs for ecotourism in mountain regions, including the creation of financial mechanisms aimed at stimulating investments, as well as providing recommendations for government bodies and local communities to enhance the effectiveness of implemented initiatives.
Sustainable Development Management of Regional Hospitality Industry: Synergy of Economic Policy and Local Strategies
Articles in Press
Pages 679-702
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The aim of the study was to identify the patterns of interrelation between economic policy, local development strategies of tourism and the hotel industry of the Southern region of Ukraine, in particular Odesa and Mykolaiv regions, in the context of ensuring sustainable development and increasing the competitiveness of the hospitality industry. The methodology was based on a combination of analysis of official statistical data, macroeconomic indicators, and practical case studies of tourism enterprises' operations. As a result of the study, a number of quantitative indicators were obtained that reflect the dynamics of the hospitality sector in 2020--2024. Thus, the number of hotel visitors in Mykolaiv region decreased from 42.1 thousand people in 2020 to 15.4 thousand in 2022; however, in 2024 the indicator recovered to 28.7 thousand, indicating a gradual recovery of tourist flows. At the same time, the revenues of the hotel and restaurant sector in the region fell by more than 40% in 2020--2022, and tax revenues decreased from UAH 18.2 million in 2020 to UAH 7.6 million in 2022, with a subsequent partial recovery to UAH 12.4 million in 2024. A more stable dynamic was recorded for Odesa region: in 2023, hotels in the region served about 280 thousand tourists, and total revenues exceeded UAH 1.1 billion, showing a 15% increase compared to 2022. The average profitability level of hospitality enterprises in Odesa ranged from 12% to 14%, while in Mykolaiv it remained at 7% to 9%, reflecting regional asymmetry of development. The results obtained summarise the development trends of the hospitality industry and have practical significance for formulating recommendations to optimise the management of the tourism sector of the Southern region to ensure sustainable growth and preserve its cultural and environmental potential.
Digital Technologies and Green Energy in the Agricultural Sector of Central Asian Countries
Articles in Press
Pages 703-717
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The objective of the study was to identify the impact of innovative technologies on the productivity of agricultural systems and environmental sustainability. In Kazakhstan, digital monitoring systems were used on 640,000 hectares (9.5% of land), and in Kyrgyzstan, on 42,000 hectares (6.3%). Drones provided mapping with a resolution of 5 and 6.5 cm/pixel, reducing erosion by 8.6% and 6.1%, respectively, while no improvement was observed in the control fields. Internet of Things sensors increased the accuracy of frost forecasts to 93.4% in Kazakhstan and 89.6% in Kyrgyzstan, protecting 4,800 and 620 hectares of orchards from significant losses during monitoring. Normalised Difference Vegetation Index (NDVI) analysis detected plant stress 12-15 and 8-10 days earlier than visual signs, reducing mortality by 11.7% and 8.9%, respectively, compared with 19.6% and 15.7% in the control fields. The introduction of green energy increased productivity. Solar panels covered 62% and 55% of energy needs, generating 520-540 and 480-500 kWh/ha, respectively, and increasing greenhouse crop yields by 12.5%, compared with 2-3% in the control fields. Biogas plants produced 4,100 and 2,900 m$^3$/month, covering 38% and 33% of heating requirements, increasing germination by 6.7% and 5.9-6.2%, and corn yield by 7.0% and 8.1%. Small hydropower plants covered 47% and 41% of pumping station demand, respectively, increasing irrigation productivity by 18.2% and 15-16%, and providing yield increases (wheat +8.5-10.4%, potato +9.2%). The final results showed that the experimental fields in both countries demonstrated increased yields, improved soil properties, and reduced losses, while the control areas continued to experience resource overuse and yield shortfalls. The practical value of the study lies in the potential use of the data obtained to develop digitalisation strategies and implement green energy in the agricultural sector.
Examining the Economic and Environmental Benefits of Green Transportation Solutions in Production Systems
Articles in Press
Pages 719-730
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The aim of the study was to determine how the implementation of green transportation solutions can reduce costs and minimise negative environmental impacts in production systems. A comprehensive analysis was conducted on the adoption of green transportation in industrial and logistics systems, assessing its economic, environmental, and practical effectiveness. The study found that the integration of green transportation solutions in production systems generates significant economic and environmental benefits. The transition to electric and hydrogen transport reduces fuel costs from approximately EUR 15 to EUR 5 per 100 km, representing a saving of about 66%. At the same time, annual maintenance costs decrease from EUR 1,100 to EUR 500 per passenger car, corresponding to a reduction of almost 55%. The findings showed that the use of environmentally friendly transport reduces CO2 emissions from 19 kg to 2 kg per 100 km, while nitrogen oxides (NOx) and sulphur oxides (SOx) emissions decrease from approximately 0.7 kg/year to less than 0.05 kg/year. In addition, noise levels fall from 72 dB to 52 dB, which positively influences the microclimate of production workshops and the health of workers. Practical examples from the USA, Germany, Azerbaijan, Kazakhstan, Uzbekistan, and EU countries demonstrated the effectiveness of integrating electric transport with logistics optimisation systems, which reduce losses from approximately 13% to 6%, alongside renewable energy that provides 35-40% of demand coverage. Companies adopting such solutions gain competitive advantages by improving their image and business sustainability. Overall, the results confirm that environmentally friendly transport lowers economic costs and makes a significant contribution to the sustainable development and environmental safety of production systems. The findings of this study can be applied by enterprises and logistics companies to enhance efficiency and reduce environmental burdens.
The METQ Model in Forecasting Agroecological Risks: Managing Runoff and Groundwater for Sustainable Land Use
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Pages 731-742
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The aim of the study was to assess the potential of the conceptual hydrological model Meteorological and Environmental Tools for Quantification (METQ) to forecast agroecological risks in agricultural landscapes of Latvia, taking climate change into account. The methodology was based on modelling the water balance, groundwater level dynamics, owerland flow and nutrient transport in catchments with intensive land use, particularly in the basins of Lake Burtnieks, the River Salaca and the River Svete. The results obtained showed that a decrease in the intensity of spring snowmelt leads to a reduction in spring runoff by an average of $\mathrm{\sim}$20%, while an increase in the number of winter thaws and rain events causes an increase in winter runoff by an average of $\mathrm{\sim}$25%. This creates a dual risk for agriculture: moisture deficiency at the beginning of the growing season and seasonal flooding during the cold period. Modelling of extreme hydrological events demonstrated an increase in the surface runoff coefficient to 0.40-0.55, thereby increasing the threat of soil water erosion. Cartographic analysis identified the most vulnerable areas, mainly drained arable lands and slopes with sandy and sandy-loam soils. The study of nutrient transport revealed that during periods of spring snowmelt runoff and intense rainfall, nitrogen concentrations increase by 20-25% and phosphorus concentrations by 1.5-2 times, creating risks of eutrophication in surface water bodies. In addition, statistically significant (p$\mathrm{<}$0.05) changes in the seasonal distribution of runoff and nutrient concentrations were confirmed. The practical significance of the study lies in the possibility of applying the results by agricultural producers, land reclamation services, environmental institutions and agricultural policy bodies to optimise water use, crop planning and reduce agroecological risks in Latvia.
Urban Green Tourism: Application of Ecotourism Principles and Marketing Research for Sustainable Urban Development
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Pages 743-758
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The purpose of the study is to identify new opportunities for applying ecological and marketing strategies to develop urban green tourism, reduce environmental impact, and increase the economic benefits for local communities using the examples of Almaty (Republic of Kazakhstan) and Seoul (South Korea). The study employs a comparative analysis method to evaluate and compare the principles of ecotourism and marketing strategies applied in the cities of Almaty and Seoul to identify their contributions to sustainable urban development. The methodological approach includes the analysis of statistical data from official websites such as the Department of Tourism of Almaty, the Korean Statistical Information Service, Trading Economics, and information sources such as Peek Pro, Regiondo, Switch-Asia, Ecotourism World, Visit Seoul Net, and the international marketing agency Play Media. The main results of the study include the exploration of the impact of green tourism and the definition of the terms ``green tourism'' and ``sustainable tourism''; identification of prospects for solving problems through the development of green tourism in cities; formulation of strategies for attracting and implementing digital technologies in green tourism. Using statistical data, an analysis is conducted on the number of tourists who visited the cities of Almaty and Seoul from 2019 to 2023 and the revenue generated from these tourists during the specified period to assess the potential for green tourism development. Through comparative analysis, similarities and differences in approaches to developing green tourism in Almaty and Seoul are identified. Recommendations aimed at supporting and developing green tourism in Almaty and Seoul are developed. The findings confirm the necessity of sustainable tourism development in urban environments. The effective use of ecotourism principles and marketing research can become an important tool for creating urban green tourism, which benefits tourists, local communities, and the environment.
Feasibility Evaluation Method for Deep-Sea Polymetallic Nodule Mining System Based on Logistics Chain Analysis
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Pages 759-770
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This study addresses the critical disconnect between engineering design and environmental impact assessment in deep-sea mining by proposing a universal, logistics-oriented evaluation framework. By reconceptualizing the mining process as an integrated material flow system comprising five invariant stages-Collection, Lifting, Temporary Storage, Transshipment, and Receiving-the framework treats environmental externalities not as peripheral concerns but as intrinsic logistics constraints. A deterministic logic chain, termed ``Characteristics-Demands-Adaptability,''is established to transparently translate geological and environmental heterogeneity into comparable engineering requirements. Through its application to three geologically distinct mining provinces-the Clarion-Clipperton Zone, the Western Pacific, and the Eastern Pacific-the framework demonstrates its discriminatory power by yielding context-specific technical recommendations without reliance on site-specific numerical simulations. Ultimately, this method facilitates early-stage screening and strategic planning by aligning commercial objectives with environmental accounting, offering a robust decision-support tool for sustainable resource development.
North-South Differences in the Impact of Forest Protection on Export Stability
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Pages 771-787
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Forest conservation can generate far-reaching economic and trade effects, with significant heterogeneity across countries. This paper empirically examines the North-South disparities in the trade-related impacts of forest protection, focusing specifically on export stability. The findings reveal an inverted U-shaped relationship between forest cover in exporting countries and the stability of product exports from developed economies, while no significant effect is observed for developing countries. Mechanism analysis suggests that this impact in developed countries operates primarily through changes in domestic labor market characteristics and international labor mobility. Compared to high-tech products, the export stability of low-tech products is more susceptible to changes in forest coverage. Extended analysis indicates that promoting the adoption of industrial robots and the increases in health-related expenditures can help mitigate the potential adverse effects of increased forest cover. These findings contribute to a more comprehensive understanding and management of the potential trade-related effects of forest protection under varying national contexts.
An Investigation of a Nexus between Green Accounting Finance and Climate Risk: Fresh Insights from New Estimation
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Pages 789-798
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This study explores the impact of green accounting financing (GAF) on climate risks (CR) across 34 European nations from 2005 to 2022. Employing advanced statistical techniques, our analysis confirms that GAF significantly mitigates environmental risks. This relationship persists even after accounting for variables such as democratization levels and trade shares, which may influence the GAF-CR dynamic in varied ways. Notably, the mitigative effects of GAF on CR are more pronounced over the long term. To validate these outcomes, the research utilizes multiple GAF indicators, illustrating that different types of GAF can effectively reduce CR, particularly under specific population state and economic conditions. The study further indicates that solid institutional frameworks within these European countries enhance the efficacy of GAF mechanisms in reducing climate risks.