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Carbon Efficient Practices (CEPs) are gaining momentum due to the serious consequences of climate change. While past studies have focused on the effects of either drivers or barriers to green practices especially in the context of developed countries, relatively little attention has been devoted to the simultaneous effects of drivers and barriers on product redesign, particularly in the context of China. The paper aims to discuss these issues.

Using a blend of the Contextual Interaction Theory and Newton’s second law of motion, this paper proposes a conceptual model that simultaneously examines the impact of CEP drivers and barriers on product redesign and performance.

Structural Equation Modeling (SEM) analysis on a sample of 239 Chinese manufacturing firms indicated that drivers had substantially higher effects on product redesign and performance compared to the influence of other barriers.

Use of Newton’s second law of motion as a theoretical framework for understanding the adoption of CEPs in the context of China is novel. Implications of this pattern of results on academic theory building and practice are offered.

The purpose of this paper is to empirically examine the relationships between low carbon supply chain practices and their relationships with environmental sustainability (ES) and the economic performances (EP) of firms. The study also includes an examination of the low carbon supply chain practices that are utilized by Indian manufacturing firms.

Through a questionnaire-based survey, the data received from 83 Indian manufacturing firms was analyzed using a variance-based structural equation modeling technique to test the proposed hypotheses.

The study indicates that carbon governance is a strategic imperative for the adoption of low carbon supply chain practices. Similarly, low carbon product and process design (LCPPD), manufacturing and logistics lead to improved ES. In addition, low carbon purchasing is positively related to the adoption of LCPPD, manufacturing and logistics. No significant relationship was found between the adoption of low carbon supply chain practices and the EP of a firm.

The findings of this study may assist manufacturing managers in prioritizing operational practices for the reduction of emissions.

This study provides two major contributions to green supply chain management. First, it provides comprehensive empirical evidence on low carbon supply chain practices that are being followed by Indian manufacturing firms. Second, this study also empirically validated a structural model of low carbon supply chain practices.

Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO₂) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms.

The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants.

Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS.

The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature.

The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors.

The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO₂ emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content analyses that provide a viewpoint on categorization and a future research agenda. This paper provides insight into current research trends in the subjects of interest by examining the most essential and most referenced articles promoting sustainability and climate-neutral logistics.

For the literature review, the authors extracted and sifted 2180 research and review papers for the period 2008–2023 from the Scopus database. The authors performed bibliometric and content analyses using multiple software programs such as Gephi, VOSviewer and R programming.

The SGLR papers can be grouped into seven clusters: (1) The circular economy facets; (2) Decarbonization of operations to nurture a climate-neutral business; (3) Green sustainable supply chain management; (4) Drivers and barriers of reverse logistics and the circular economy; (5) Business models for sustainable logistics and the circular economy; (6) Transportation problems in sustainable green logistics and (7) Digitalization of logistics and supply chain management.

In this review, fundamental ideas are established, research gaps are identified and multiple future research subjects are proposed. These propositions are categorized into three main research streams, i.e. (1) Digitalization of SGLR, (2) Enhancing scopes, sectors and industries in the context of SGLR and (3) Developing more efficient and effective climate-neutral and climate change-related solutions and promoting more environmental-related and sustainability research concerning SGLR. In addition, two conceptual models concerning SGLR and climate-neutral strategies are developed and presented for managers and practitioners to consider when adopting green and sustainability principles in supply chains. This review also highlights the need for academics to go beyond frameworks and build new techniques and instruments for monitoring SGLR performance in the real world.

This study provides an overview of the evolution of SGLR; it also clarifies concepts, environmental concerns and climate change practices, particularly those directed to supply chain management.

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as corporate social responsible (CSR) strategy and corporate governance practices, that may strengthen the link between carbon reduction initiatives and financial performance.

The empirical analysis is conducted using 1,740 firm-year observations from UK firms listed on the FTSE 350. Data on carbon emissions and firm-specific characteristics are obtained from the Refinitiv Eikon database for the period 2011–2020. Various econometric techniques, including ordinary least squares and system generalized method of moments, are used to examine the relationship between carbon reduction initiatives and financial performance. Additionally, alternative samples are used to further explore this relationship.

The author observes a significantly positive association between carbon reduction initiatives and financial performance in this study. Additionally, the significance of this relationship is found to be present specifically after the announcement of the Paris Agreement. Furthermore, a channel analysis reveals that moderating factors like CSR strategy and corporate governance quality influence this relationship.

The study underscores the importance of carbon reduction initiatives for sustainable business growth and financial performance. Managers can use these insights to prioritize investments in sustainable practices. Policymakers should consider implementing supportive regulations to incentivize companies to adopt carbon reduction strategies.

This study adds value to the existing body of literature by empirically examining the moderating role of CSR strategy and best corporate governance practices in the relationship between carbon reduction initiatives and financial performance. The findings contribute to a deeper understanding of how these factors interact and influence the outcomes.

The purpose of this paper is to emphasize the importance of a life cycle approach in facilities management practices to reduce the carbon footprint of built facilities. A model to holistic life cycle energy and carbon reduction is also proposed.

A literature-based discovery approach was applied to collect, analyze and synthesize the results of published case studies from around the globe. The energy use results of 95 published case studies were analyzed to derive conclusions.

A comparison of energy-efficient and conventional facilities revealed that decreasing operating energy may increase the embodied energy components. Additionally, the analysis of 95 commercial buildings indicated that nearly 10 per cent of the total US carbon emissions was influenced by facilities management practices.

The results were derived from case studies that belonged to various locations across the globe and included facilities constructed with a variety of materials.

The proposed approach to holistic carbon footprint reduction can guide facility management research and practice to make meaningful contributions to the efforts for creating a sustainable built environment.

This paper quantifies the extent to which a facilities management professional can contribute to the global efforts of reducing carbon emission.

The purpose of this paper is to report research conducted in the UK's East Midlands region which explores optimising practice for low carbon building through an architectural award system.

To explore the complexity of the contexts, philosophies and demonstrations involved in best practice for low carbon buildings, a mixed research approach was adopted through an online survey and interviews with 13 experts.

The research provides practical means to evaluate low carbon buildings and suggests an approach where aesthetic design and technical compliance are given similar weightings. It also presents the opinions of construction professional practitioners and academics on best practice for low carbon buildings.

The research focuses on investigating the judging criteria and opinions of construction professionals who have, in the past, strongly identified with sustainable building design practice.

As this research and other studies show, there is a need for a simple methodology and the use of existing tools to evaluate best practice for low carbon buildings.

The value of the paper lies in its purpose to establish a precedent for judging low carbon buildings through an architectural award system. Although there is a plethora of literature, tools and environmental assessment systems that point towards best practice, this research aims to highlight the underlying principles and combine these with practical methods that can enable the construction industry to achieve low carbon buildings.

This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions regulation and as a tool for accountability. It also investigates the influence of perceptions of the new tax on the internal carbon emissions management practices and the motivations for such actions.

This study draws on transaction cost theory and legitimacy theory to address corporate perceptions, responses and motivations in relation to the Carbon Tax. Semi-structured interviews were conducted with 18 senior managers directly responsible for the carbon emissions management of their companies.

The study found that the Carbon Tax, viewed by the high-emitting companies as a heavy financial burden, had a significant influence on moderating organisational legitimacy seeking behaviours. It is evident that the transaction cost issues in the form of the carbon pricing requirement has led to a change of focus to “management” rather than merely reporting to external stakeholders. This influenced companies to change their behaviour with the potential to internalise previous externalities of carbon pollution.

This research highlights that a pricing signal in emissions regulations is essential in conjunction with external pressures to effectively stimulate emissions management actions in companies. It extends our understanding of legitimacy theory by suggesting that a mandatory pricing mechanism as explained by transaction cost economics has the potential to lead to actual changes in corporate behaviour through a focus on management rather than reporting.

The study highlights the important elements of any effective emissions policy designed to encourage strong emissions management actions from companies. Based on the findings of the study, it is evident that the Carbon Tax was a very effective mechanism in driving emission management actions, despite the general perception that any deficiencies associated with such a price mechanism could have a negative effect on the economy.

Climate change is a critical issue for the modern society and this study discussed a short-lived policy tool in the Australian context that had the potential to change corporate behaviour in relation to carbon management.

This study is among the very few studies that have examined the influence of the Carbon Tax on internal emissions management practices of companies, and therefore, provides a unique dataset of corporate responses to the Carbon Tax. Given the short time frame that the Carbon Tax was in operation, the study enhances our understanding of the influence the Carbon Tax had on companies responsible for high greenhouse gas emissions.

There is a growing awareness of the dangers of climate change and global warming due to increasing energy consumption and associated greenhouse gas emissions. Campus universities are critical for implementing low-carbon development efficiently, given the large population and socio-economic activities concentrated on campus. This paper aims to explore the existing campus management initiatives and recommends holistic driving elements towards successful low-carbon campus development.

This study’s triangulation of information was supplemented by contributions from 116 respondents on the UiTM Shah Alam campus and eight professional interviews with stakeholders involved in low-carbon campus projects.

The study reported that low-carbon strategies had been implemented on the UiTM Shah Alam campus, with most existing programmes and activities focusing on low-hanging fruit initiatives. Moreover, the findings indicate that financial, cultural, behavioural, organisational and physical constraints are critical challenges to effectively implementing low-carbon approaches. The proposed techniques suggest that generating green funding, defining clear targets, developing standard procedures for carbon assessment and monitoring, also boosting education and outreach programmes lead to the improvement of low-carbon campus efforts.

The outcomes of this paper offer perspective to campus administration and community into an evaluation of current approaches and strategies for merging low-carbon systems. The effectiveness of low-carbon implementation was ensured by addressing issues concerning low-carbon uptake and fostering low-carbon improvement.

Besides providing a better understanding of techniques to implementing low-carbon development in Malaysia, the critical hurdles and driving factors, the output from this study adds to the existing knowledge available concerning the campus community’s existing comprehension.

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.