Small and medium sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China’s economy but also for their large share of total discharged pollutants. Despite the widely acknowledged importance and benefits of Environmental Management Accounting (EMA), the level of adoption and implementation of EMA practice is still weak within SMEs in many countries, especially in China. The current systematic review aims to identify the barriers affecting the Chinese SMEs for adopting environmental management accounting practices along with the critical success factors required for adopting EMA practices by SMEs and their top management for ensuring sustainable corporate environmental performance in China. The study is carried out following the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) guidelines. Seventy-three articles were found to be eligible to be included in the systematic review, which was pu
The Coronavirus disease pandemic arouses challenges to individuals’ emotional well-being. With 1582 respondents from the Health and Retirement Survey, this study investigates the heterogeneity in older adults’ vulnerability and examines the relationship between vulnerability types, aging attitudes and emotional responses. I-PANAS-SF and ATOT were used to assess the emotional experiences and aging attitudes, and 14 kinds of pandemic-related deprivations evaluated individuals' vulnerability. Latent class analysis was used to explore the vulnerability types, and weighted linear regressions examined the relationship between vulnerability, aging attitudes and emotional responses. The results showed that the proportion for individuals with mild vulnerability (MV), healthcare use vulnerability (HV), and dual vulnerability in healthcare use and financial sustainment (DVs) was 67%, 22%, and 11%, respectively. Older adults aged below 65, Hispanics and non-Hispanic Blacks, and those not e