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Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become increasingly important. Published research indicates that environmental and economic goals can enforce or rival each other. However, few papers have been published that address the interaction and integration of these two goals.

In this paper, we identify both, synergies and trade-offs based on a systematic review incorporating 66 publications issued between 1992 and 2021. We analyze, quantify and cluster examples of conjunctions of ecological and economic measures and thereby develop a framework for the combined improvement of performance and environmental compatibility.

Our findings indicate an increased significance of a combined consideration of these two dimensions of sustainability. We found that cases where enforcing synergies between economic and ecological effects were identified are by far more frequent than reports on trade-offs. For the individual categories, cost savings are uniformly considered as the most important economic aspect while, energy savings appear to be marginally more relevant than waste reduction in terms of environmental aspects.

No previous literature review provides a comparable graphical treatment of synergies and trade-offs between cost savings and ecological effects. For the first time, identified measures were classified in a 3 × 3 table considering type and principle.

The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

While implementing green innovation-driven strategies when facing growing grim environmental problems and the realistic demands of achieving high-quality development is increasingly urgent, changing abruptly is inevitably detrimental to the smooth functioning of social and economic development. Restrained by resources, innovation-driven strategy is a huge strategy for an organization to shift from traditional technological innovation to green innovation. Supports and implementation in green technology investment would necessarily crowd out other business investment and lead to reduction of innovation outputs and mount of financial uncertainty. Under the guidance of harmonious balance, the equilibrium allocation between green research and non-green counterpart is badly needed to be addressed for decision-makers inside and outside the organizations. The differentiated inputs of them would lead to different effects on organizational performance in practice.

The authors first conducted a Hausman test on green research intensity (GRI) and innovation performance, economic performance, social performance, and environmental performance, respectively. Adopting the fixed effects model for estimation seems accurate, if there is no significant heteroscedasticity shown in the BP test. The authors then adopted the least square dummy variable method to handle individual heterogeneity (Xia et al., 2020). After controlling the industry effect and time effect simultaneously, the results were consistent with that of fixed effects model, thereby eliminating the impact of heteroscedasticity.

The authors construct a multi-dimensional performance system—innovation performance, economic performance, social performance, and environmental performance—to probe into the influence of GRI from the resource-based view and allocation theory. Different performance does not benefit equally from increasing the intensity of green research. Performance increase may squeeze out the quantity of total innovation but can compensate quality for knowledge spillovers of green technology. The organization's growth and long-term value may be beneficial from the increase, but not the short-term financial performance. While the relationship between GRI and social performance has the characteristic of reverse U-curve, there has to be some scale of green research to gain considerable and nonlinear environmental performance. Low level of green research may increase pollution until green research has cross over the inflection point. These relationships are intensely moderated by the environmental regulation.

Because of the focus of this study is on the organizational performance of green research, the analysis comes with some limitations that should be addressed in future research. Data were inter-professional, with large enterprises and small businesses innovating green technology at the same time. Though the hypotheses presented here were grounded in existing theoretical rationale, the generality of this study cannot be assumed. Multi-performance of green activities in small- and medium-sized businesses should be further explored. Additionally, concrete index of the corresponding evaluation system constructed here contribute more to practical activities of green innovation. Refinement of synergy performance index is the task for future work. Further, grounded in Chinese context, the authors' results could be compared with other scenario with institutional heterogeneity to provide detailed evidences for institutional theory. Future studies could also move forward to longitudinal case study to delicately investigate the performance differentiation of green research when in different development stage.

First, what and how the authors do is novel as the authors use listed Chinese manufacturing companies to probe into the complex relationship between GRI and multiple performance rather than discussing the performance of green innovation input from a single perspective merely. Second, the authors systematically define the performance as economic performance, environmental performance, social performance and innovation performance in depth, which consider adequately the tangible and intangible value as well as internal and external benefits of green research. And finally, in the context of environmental regulation, the study discusses the differentiation of the increase of green research intensity from the perspective of resource constraints, providing reference for optimizing the resource allocation in green and non-green research and solving the decoupling between earnest social appeal and sluggish or reluctant green behaviors.

This viewpoint engages with Jem Bendell’s deep adaptation framework which was developed as a response to the threat of collapse. Proponents of deep adaptation argue that societal collapse is either likely, inevitable or already underway. The deep adaptation framework is employed as a tool to contemplate the necessary adaptation of tourism development and planning in a context of polycrisis leading to collapse.

This is a conceptual viewpoint article that is built on deductive analysis of recent events, reports and scientific findings. It employs the deep adaptation framework to analyse possible alternative tourism futures in the face of the threat of collapse.

Bendell’s framework included four aspects of response to the recognition of the threat of collapse: resilience, relinquishment, restoration and reconciliation. In this work, the deep adaptation framework is employed to analyse what a deep adaptation approach to tourism might offer for efforts in securing optimal social and ecological outcomes. Findings highlight damaging activities that we should relinquish, more resilient approaches that communities could encourage and restorative practices such as rewilding and pluriversal economies as protective measures. This work recommends a precautionary approach to transform tourism education, research and practice in order to secure better tourism futures.

This work is novel in engaging with the threat of future collapse and in using the deep adaptation framework to consider alternative tourism futures.

This paper aims to answer the questions of what clothing practices related to sustainable fashion can be observed in young consumers' daily lives in Finland’s capital region and what prevents their further proliferation.

This is qualitative research that draws from 22 semi-structured interviews with high school students in the capital area of Finland. The data were analyzed with the use of thematic analysis, a flexible method of data analysis that allows for the extraction of categories from both theoretical concepts and data.

This paper contributes to studies of young people’s consumption with the practice theory approach, putting forward the category of following sustainable fashion as an integrative practice. The three-element model of the practice theory allows answering the question of challenges that prevent the practice from shaping. The paper further advances this approach by identifying a list of context-specific dispersed practices incorporated into sustainable fashion.

The study suggests practical ways of improving clothing consumption based on the practice theory approach and findings from empirical research. Sustainable practices require competences, knowledge and skills that the school, as an institution working closely with high school students, could help develop.

The study contributes to the current studies of sustainability and youth culture of consumption with a practice theory approach and findings, related to a particular context of a country from Northern Europe.

Online flight booking websites compare airfares, convenience and other consumer relevant attributes. Environmental concerns are typically not addressed, even though aviation is the most emission-intensive mode of transportation. This article demonstrates the potential for digital nudges to facilitate more environmentally friendly decision-making on online flight booking websites.

The authors used the digital nudging design process to implement two nudging interventions in an experimental setting on a fictitious flight booking website. The two nudging interventions are (1) an informational nudge, presented as an emission label, and (2) an understanding mapping nudge, presented as an emission converter.

This article finds that both digital nudges are useful interventions in online choice environments; however, emission labels more effectively encourage sustainable booking behavior.

The contributions of this article are twofold. In contribution to research, this article builds on existing research in sustainability contexts and successfully evaluates the effectiveness of anchoring and understanding mapping heuristics to influence sustainable decision-making in virtual environments. Furthermore, in contribution to practice, this article contributes knowledge to nudge design and provides hands on examples for designers or website operators on how to put nudge designs to practice in virtual choice environments. Additionally, this article contributes relevant considerations in a high-impact research field with growing importance given the global climate crisis.