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1 – 10 of over 4000Leanne J. Morrison, Trevor Wilmshurst and Peter Hay
Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…
Abstract
Purpose
Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.
Design/methodology/approach
Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.
Findings
This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.
Research limitations/implications
Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.
Originality/value
A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.
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Caroline Aggestam Pontoppidan, Marco Bisogno, Josette Caruana and Giovanna Dabbicco
This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure…
Abstract
Purpose
This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.
Design/methodology/approach
By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.
Findings
Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.
Originality/value
This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.
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Padma S. Vankar and Archana Gangwar
The purpose of this study is to check the effectivity of plasma in the natural dyeing of polyester fabric using four natural dyes – Turkey red, Lac, Turmeric and Catechu using…
Abstract
Purpose
The purpose of this study is to check the effectivity of plasma in the natural dyeing of polyester fabric using four natural dyes – Turkey red, Lac, Turmeric and Catechu using plasma and alum mordant. The surface modification on the polyester fabric by plasma along with the use of benign mordant alum is studied. The enhancement of dyeability in polyester fabric with natural dyes is the main focus. Due to surface modification, the wettability increases, which leads to better dye uptake. Better dye uptake and better dye adherence are the main objectives.
Design/methodology/approach
Plasma-mediated natural dyeing is the main design of this research work. The effect of plasma treatment on surface modification of synthetic fabric polyester and its subsequent effects on their dyeing with different natural dyes, namely, Turkey red, Lac, Turmeric and Catechu are studied. The dyeability was further enhanced by the use of alum as mordant. The main focus is on the betterment of natural dyeing of polyester fabric using sustainable natural dyes resources for dyeing and to reduce wastewater contamination from the usage of toxic additive chemicals for cleaner production.
Findings
Plasma-mediated and alum-mordanted dyeing method facilitated very good dyeability of all the four natural dyes, namely, Turkey red, Lac, Turmeric and Catechu. Color strength (K/S) values and fastness properties of plasma-treated samples were far better than untreated samples. The synergistic effect of plasma and alum mordanting has made natural dyeing of polyester very easy with very good fastness results. Natural dyeing of polyester after 2 min of plasma treatment showed excellent and desirable results. The process is also easy to be adapted by industries.
Research limitations/implications
As polyester is hydrophobic, natural dyeing of polyester fabric is not very easy, but with plasma-mediated natural dyeing, it becomes a very facile dyeing method; thus, there are no limitations. Use of plasma has reduced the need for any chemical additives which are usually added during the dyeing process.
Practical implications
This process of natural dyeing of polyester fabric can be scaled up to industrial dyeing with natural dyes. Plasma pretreatment of the fabric followed by premordanting with alum has facilitated the natural dyeing well.
Social implications
Use of plasma in place of chemical modifiers can be a green and environmentally friendly approach for sustainable coloration of polyester fabric, providing a clean wet processing for textiles dyeing.
Originality/value
The synergistic effect of plasma-mediated and alum-mordanted natural dyeing of polyester has not been attempted by any researcher. To the best of the authors’ knowledge, this is for the first time that pretreatment with atmospheric plasma followed by alum mordanting of polyester fabric has shown very good dye uptake and fastness properties as the dye molecules could penetrate well after 2 min of the plasma treatment.
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Sharad Sharma, Rajesh Kumar Singh, Ruchi Mishra and Nachiappan (Nachi) Subramanian
This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement…
Abstract
Purpose
This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?
Design/methodology/approach
To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.
Findings
The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.
Research limitations/implications
This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.
Practical implications
The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.
Originality/value
This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.
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Shahin Hossain, M. Abdul Jalil, Rois Uddin Mahmud and Abdul Kader
In recent years, natural dyes have attracted significant attention globally because of growing public awareness of the environment and health hazards associated with synthetic…
Abstract
Purpose
In recent years, natural dyes have attracted significant attention globally because of growing public awareness of the environment and health hazards associated with synthetic dyes. Natural dyes can provide special aesthetic qualities as well as the ethical significance of a product which is environmentally friendly. By keeping this burning issue in mind, this study aims to explore the dyeing properties of various unexplored environmentally friendly natural dyes.
Design/methodology/approach
In this study, the aqueous extract of coconut leaves is used for dyeing purpose. The silk and jute fabrics were dyed with the extract alone as well as in combination with metal salts as mordants by employing pre-, meta- and postmordanting techniques. The dyeing properties of the colored samples were evaluated by measuring their color strength; CIEL*a*b* values; and color fastness to washing, light and rubbing.
Findings
A yellow shade was achieved when the fabric samples were dyed solely with the extract. However, shade variations were observed when different mordants and mordanting techniques were applied. In all the cases, metallic salts improved the color fastness properties of dyed samples to washing, light and rubbing especially for the silk fabric.
Originality/value
To the best of the authors’ knowledge, this is the first report on a natural dye extracted from the leaves of coconut. Leaf as the source of dye has added an extra advantage, as it is reproducible and can be collected easily without harming the plants. The reported dye could be an attractive choice for sustainable and eco-friendly dyeing.
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Imon Chowdhooree, Tasfin Aziz, Md. Jubaer Rashid and Meherab Hossain
Urban areas, especially in the coastal region of Bangladesh, face environmental degradation due to rapid urbanization, uncontrolled socio-economic activities and experiencing the…
Abstract
Purpose
Urban areas, especially in the coastal region of Bangladesh, face environmental degradation due to rapid urbanization, uncontrolled socio-economic activities and experiencing the adverse impacts of climate change. Nature-based solutions (NbS) as options for restoring, preserving, maintaining and elevating natural features or systems are becoming popular for reducing vulnerabilities caused either by natural hazards or human-induced activities. With this understanding, this study aims to explore the need of practicing NbS by studying the condition of a tidal canal (known as Thakurani Khal) and its peripheral areas of Mongla Port Municipality, a coastal and seaport town in Bangladesh.
Design/methodology/approach
This case study-based research uses multiple inquiries, including focus group discussions, pair-wise comparison, observation, GIS-based mapping, key informant interviews and secondary climate data review, to understand the spatial development of the area and community reactions to the changes in the urban environment.
Findings
The natural water flow of this canal is controlled by sluice gates that indirectly allowed the dweller to encroach its lands and convert the canal into a solid waste dumping area. These human-induced activities as well as the climate change-induced events (i.e. extreme heat, intensive and irregular rainfall, increased number of cyclones, etc.) have made the adjacent areas prone to waterlogging and drainage congestion. In this context, the revival of the original natural quality of the canal has been identified as an alternative to ensuring an adaptive urban environment.
Originality/value
This research highlights the importance of practicing NbS for developing urban resilience in the context of climate change.
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Maret Priyanta and Cut Sabina Anasya Zulkarnain
This paper aims to work toward a new approach in providing green open spaces in the middle of urban land in Indonesia that has been densely built up and on it has attached land…
Abstract
Purpose
This paper aims to work toward a new approach in providing green open spaces in the middle of urban land in Indonesia that has been densely built up and on it has attached land rights. An approach is needed through a specific spatial policy that contains zoning regulations for the provision of public green open spaces on top of residential houses built on the green zoning plans.
Design/methodology/approach
This approach considers an interconnected ecological holistic approach, as previously existing regulations have not normatively identified the green open space as an ecological landscape consisting of blue open spaces and several objects that function as green open spaces.
Findings
Indonesia in terms of green open space for local climate instrument is still identified as one of the three lowest countries in Southeast Asia in the number of green open space areas. We found that the regulating process of development rights and property rights, in the construction of Indonesian law, still requires many alternative efforts to this day in providing urban green open spaces. The delivery of desired outcomes depends on the alternative policy as a form of legal politics in compensating planning and community interests through developing green open spaces in an ecoregion approach.
Originality/value
This writing was shaped by the understandings of the author with regards to the development of urban green open space regulating issues in Indonesia as one of the emerging country group in Asia and Jakarta as the second-most populous urban area in the world. This paper aims to work toward providing green urban open spaces in Indonesia that has been densely built up and on it has attached land rights, through a specific spatial policy that contains zoning regulations for the provision of public green open spaces on top of residential houses built on the green zoning plans.
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Ardalan Sabamehr, Nima Amani and Ashutosh Bagchi
This paper introduces a novel multi-setup merging method and assesses its performance using simulated response data from a Finite Element (FE) model of a five-storey frame and…
Abstract
Purpose
This paper introduces a novel multi-setup merging method and assesses its performance using simulated response data from a Finite Element (FE) model of a five-storey frame and experimental data from a cantilever beam tested in a laboratory setting.
Design/methodology/approach
In the research conducted at the Central Building Research Institute (CBRI) in Roorkee, India, a cantilever beam was examined in a laboratory setting. The study successfully extracted the modal properties of the multi-storey building using the merging technique. Identified frequencies and mode shapes provide valuable insights into the building's dynamic behavior, which is essential for structural analysis and assessment. The sensor layout and data merging approach allowed for the capture of relevant vibration modes despite the limited number of sensors, demonstrating the effectiveness of the methodology.
Findings
The results show that reducing the number of sensors can impact the accuracy of the mode shapes. It is recommended to use a minimum of 8 sensor locations (every two floors) for the building under study to obtain reliable benchmark results for further evaluation, periodic monitoring, and damage identification.
Originality/value
The results demonstrate that the developed algorithm can improve the system identification process and streamline data handling. Furthermore, the proposed method is successfully applied to analyze the modal properties of a multi-storey building.
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Haihua Chen, Jeonghyun (Annie) Kim, Jiangping Chen and Aisa Sakata
This study aims to explore the applications of natural language processing (NLP) and data analytics in understanding large-scale digital collections in oral history archives.
Abstract
Purpose
This study aims to explore the applications of natural language processing (NLP) and data analytics in understanding large-scale digital collections in oral history archives.
Design/methodology/approach
NLP and data analytics were used to analyse the oral interview transcripts of 904 survivors of the Japanese American incarceration camps collected from Densho Digital Repository, relying specifically on descriptive analysis, keyword extraction, topic modelling and sentiment analysis (SA).
Findings
The researchers found multiple geographic areas of large residential communities of ethnic Japanese people and the place names of the concentration camps. The keywords and topics extracted reflect the deplorable conditions and militaristic nature of the camps and the forced labour of the internees. When remembering history, the main focus for the narrators remains the redress and reparation movement to obtain the restitution of their civil rights. SA further found that the forcible removal and incarceration of Japanese Americans during Second World War negatively impacted and brought deep trauma to the narrators.
Originality/value
This case study demonstrated how NLP and data analytics could be applied to analyse oral history archives and open avenues for discovery. Archival researchers and the general public may benefit from this type of analysis in making connections between temporal, spatial and emotional elements, which will contribute to a holistic understanding of individuals and communities in terms of their collective memory.
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Ahmed Ali A. Shohan, Ahmed Bindajam, Mohammed Al-Shayeb and Hang Thi
This study aims to quantify and analyse the dynamics of land use and land cover (LULC) changes over three decades in the rapidly urbanizing city of Abha, Saudi Arabia, and to…
Abstract
Purpose
This study aims to quantify and analyse the dynamics of land use and land cover (LULC) changes over three decades in the rapidly urbanizing city of Abha, Saudi Arabia, and to assess urban growth using Morphological Spatial Pattern Analysis (MSPA).
Design/methodology/approach
Using the Support Vector Machine (SVM) classification in Google Earth Engine, changes in land use in Abha between 1990 and 2020 are accurately assessed. This method leverages cloud computing to enhance the efficiency and accuracy of big data analysis. Additionally, MSPA was employed in Google Colab to analyse urban growth patterns.
Findings
The study demonstrates significant expansion of urban areas in Abha, growing from 62.46 km² in 1990 to 271.45 km² in 2020, while aquatic habitats decreased from 1.36 km² to 0.52 km². MSPA revealed a notable increase in urban core areas from 41.66 km² in 2001 to 194.97 km² in 2021, showcasing the nuanced dynamics of urban sprawl and densification.
Originality/value
The novelty of this study lies in its integrated approach, combining LULC and MSPA analyses within a cloud computing framework to capture the dynamics of city and environment. The insights from this study are poised to influence policy and planning decisions, particularly in fostering sustainable urban environments that accommodate growth while preserving natural habitats. This approach is crucial for devising strategies that can adapt to and mitigate the environmental impacts of urban expansion.
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