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This paper investigates the impact of CO2 vs CO2 “equivalents” (CO2e) by analyzing fugitive emissions, with a particular focus on Fluorinated gases (F-gases), arising from refrigerant leakages in buildings. F-gases are an especially powerful set of GHGs with a global warming potential hundreds to thousands of times greater than that of CO2.

The significant impact of CO2e is tested by means of an empirical study with current consumption data from German food retail warehouses. This evaluation involves the analysis of the Carbon Risk Real Estate Monitor's country- and property-type specific pathway, coupled with a paired samples t-test to examine the hypotheses. The assessment is undertaken by evaluating the type of gas and the amount of leakage reported in the baseline year, subsequently converting these values to CO2e units.

On average, F-gases account for 40% of total building emissions and nearly 45% of cumulative emissions until 2050. In light of ongoing climate change and the rising number of Cooling Degree Days (CDDs), it becomes imperative to assess both the environmental and economic impact of F-gases and to transition toward environmentally friendly refrigerants.

The analysis sheds light on the seldom-addressed threats posed by CO2e emissions stemming from refrigerant losses. By identifying these threats, investors can devise strategies to mitigate potential future costs and carbon risks.

The purpose of this paper is to investigate the functionality and effectiveness of the Carbon Risk Real Estate Monitor (CRREM tool). The aim of the project, supported by the European Union’s Horizon 2020 research and innovation program, was to develop a broadly accepted tool that provides investors and other stakeholders with a sound basis for the assessment of stranding risks.

The tool calculates the annual carbon emissions (baseline emissions) of a given asset or portfolio and assesses the stranding risks, by making use of science-based decarbonisation pathways. To account for ongoing climate change, the tool considers the effects of grid decarbonisation, as well as the development of heating and cooling-degree days.

The paper provides property-specific carbon emission pathways, as well as valuable insight into state-of-the-art carbon risk assessment and management measures and thereby paves the way towards a low-carbon building stock. Further selected risk indicators at the asset (e.g. costs of greenhouse gas emissions) and aggregated levels (e.g. Carbon Value at Risk) are considered.

The approach described in this paper can serve as a model for the realisation of an enhanced tool with respect to other countries, leading to a globally applicable instrument for assessing stranding risks in the commercial real estate sector.

The real estate industry is endangered by the downside risks of climate change, leading to potential monetary losses and write-downs. Accordingly, this approach enables stakeholders to assess the exposure of their assets to stranding risks, based on energy and emission data.

The CRREM tool reduces investor uncertainty and offers a viable basis for investment decision-making with regard to stranding risks and retrofit planning.

The approach pioneers a way to provide investors with a profound stranding risk assessment based on science-based decarbonisation pathways.

Within the past few years, responsible educators, librarians, parents, counselors, social workers, therapists, and religious groups of all sexual persuasions and lifestyles have recognized the need for readily available reading material for lesbian and gay youth. Unfortunately, this material is often buried, because it is embedded in larger works. To meet this need, I have compiled and annotated 100 of the best works for young homosexuals, bisexuals, and heterosexuals. I have also included a few of the best works currently available on heterosexuality as a much needed source of knowledge for all young adults whether they are gay or straight, whether they remain childless or eventually become parents.

Social studies teachers possess a daunting task in a 21^st century environment of economic-mindedness and technological infatuation. In a setting of individualism and instant gratification, enabling a future citizenry to realize the patterns of economic disparity and to accept their responsibilities towards other less fortunate citizens provides a formidable challenge. The authors interpret understandings of citizenship as being closely related to conceptualizations of economics and view methods by which classrooms employ instructional technology as paramount to exploring these associations. This paper conveys how technology represents an instructional resource that may foster exploration and examination of these relationships and describes a student-centered cooperative instructional model for its classroom implementation.

This paper aims to add information on how women's voices enriched American social entrepreneurship in the Progressive era. While most discussions of women as social entrepreneurs have centered on white middle class women, this article profiles two female agents for change and innovation who came out of the white working class and Boston's Black elite, respectively. These additions provide an analysis of female participation that takes account of issues of intersectionality and positionality, important concepts in contemporary critical theory.

This article extends our understanding of women's role as social entrepreneurs in the early twentieth century by offering biographies of Rose Schneiderman and Josephine St. Pierre Ruffin based on extensive examination of sources from Progressive era documents to contemporary scholarly analyses. Inclusion of Progressive era sources enables the narrative to suggest how these social entrepreneurs were viewed in their own day.

Biographies of Rose Schneiderman and Josephine St. Pierre Ruffin indicate the broad range of women who developed new organizations to serve traditionally marginalized populations in the Progressive era. The article shows the types of obstacles each woman faced; it enumerates strategies they used to further their aims as well as recording some of the times they could not surmount class- or race-based obstacles placed in their paths.

At a time when issues of intersectionality and positionality have become more prominent in management discourse, this article expands the class and race backgrounds of women specifically proposed as icons of social entrepreneurship. It represents an early attempt to link these concepts with the study of entrepreneurship.

This study aims to trace the impact of corporate governance and its mechanisms in preventing companies from turning to fraudulent financial reporting.

For this purpose, using the systematic elimination pattern, the information of 187 listed companies on the Tehran Stock Exchange over six years from 2013 to 2019 were collected, and the hypotheses were examined using a linear regression model. To measure fraudulent financial reporting, the adjusted model of Beneish (1999) was used to evaluate corporate governance. Its mechanisms based on nine corporate governance mechanisms, including board independence, board remuneration, CEO financial expertise, expertise in CEO industry, board financial expertise, board industry expertise, board effort, CEO duality and managerial ownership, have been examined. These mechanisms are calculated as a combined index of corporate governance.

The findings indicate that robust corporate governance significantly reduces companies’ intention toward fraudulent financial reporting. In the same way, a negative and significant relationship was observed between each of the nine corporate governance mechanisms, except for board compensation and fraudulent financial reporting.

This study’s findings provide valuable insight into the importance of strengthening companies to prevent companies’ managers from engaging in fraudulent financial reporting activities. Hence, it is suggested that professional references bodies more seriously follow the rules to dictate to companies for using and empowering their corporate governance.