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Article
Publication date: 19 March 2024

Jie Wu, Nan Guo, Zhixin Chen and Xiang Ji

The purpose of this paper is to analyze manufacturers' production decisions and governments' low-carbon policies in the context of influencer spillover effects.

Abstract

Purpose

The purpose of this paper is to analyze manufacturers' production decisions and governments' low-carbon policies in the context of influencer spillover effects.

Design/methodology/approach

This paper investigates the impact of the social influencer spillover effect on manufacturers' production decisions when they collaborate with intermediary platforms to sell products through marketplace or reseller modes. Game theory and static numerical comparison are used to analyze our models.

Findings

Firstly, under low-carbon policies, the spillover effect does not always benefit manufacturer profits and changes non-monotonically with an increasing spillover effect. Secondly, in cases where there are both a carbon emission constraint and a spillover effect present, if either the manufacturer or intermediary platform holds a strong position, then marketplace mode benefits manufacturer profits. Thirdly, regardless of business mode used when environmental damage coefficient is high for products; government should implement cap-and-trade regulation to optimize social welfare while reducing manufacturers’ carbon emissions.

Practical implications

This study offers theoretical and practical research support to assist manufacturers in optimizing production decisions for compliance with carbon emission limits, enhancing profits through the development of effective influencer marketing strategies, and providing strategies to mitigate carbon emissions and enhance social welfare while sustaining manufacturing activities.

Originality/value

This paper addresses the limitations of prior research by examining how the social influencer spillover effect influences manufacturers' business mode choices under government low-carbon policies and analyzing the social welfare of different carbon emission restrictions when such spillovers occur. Our findings provide valuable insights for manufacturers in selecting optimal marketing strategies and business modes and decision-makers in implementing effective regulations.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 2 November 2023

Ahmed Yamen and Hounaida Mersni

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Abstract

Purpose

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Design/methodology/approach

This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used for robustness purposes.

Findings

The results show that carbon emissions reduction significantly affects tax evasion behaviour; when carbon emissions decrease, tax evasion behaviour increases. This indicates that the reduction of CO2 emissions is linked to significant costs, placing a financial burden on companies and leading them to evade taxes to counterbalance these costs.

Practical implications

This study has important implications, as it highlights that the efforts made by countries to minimize CO2 emissions are associated with high costs and may lead to increased tax evasion, potentially contributing to countries’ budget deficits. The results provide valuable insights for policymakers and stakeholders to implement effective environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment.

Originality/value

To the best of the authors’ knowledge, this is the first paper to test the impact of carbon emissions on tax evasion using macro-level data.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 March 2024

Minhaj Ali and Dervis Kirikkaleli

In order to achieve sustainable development objectives, safeguard the ecosystem, combat global warming and preserve biodiversity for a more sustainable and secure future, the…

Abstract

Purpose

In order to achieve sustainable development objectives, safeguard the ecosystem, combat global warming and preserve biodiversity for a more sustainable and secure future, the ecological footprint (EF) must be reduced. Therefore, embracing holistic methods, emphasizing renewable energy (RN) and environmental taxes (ET) is crucial. Therefore, the present study aims to capture the effect of ET and RN on EF in Germany.

Design/methodology/approach

To achieve this aim, the novel Fourier-based Autoregressive Distributive Lag (ADL) cointegration and the time and frequency-based connections among the variables are investigated in this work throughout the 1994–2021 time span using the wavelet analytic methods, including wavelet power spectrum (WPS) and wavelet coherence (WC) methods, respectively.

Findings

The study’s results express that (1) RN, ET and EF are cointegrated in the long run; (2) EF and RN have volatility; (3) RN use in Germany prevents environmental deterioration and (4) ET decreases EF.

Practical implications

The research findings imply that Germany needs rigorous environmental restrictions and enforcement of alternate energy sources for energy use plans and sustainable production objectives.

Originality/value

To the best of our knowledge, the effect of RN and ET on EF in Germany has not been comprehensively explored by using newly developed econometrics techniques and a single dataset. Therefore, the study provides important policy implementations for the German government and is also likely to open debate on the concept.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

Book part
Publication date: 8 April 2024

Petr David

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are…

Abstract

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are significant. Transport externalities tend to be neglected within the market process. The damage generated through significant externalities of road transport in Czechia was identified, based on unique data processing, to reach almost 3.5 billion € annually. This chapter presents an overview of internalization taxes and fees, their current rates and generated receipts. If excise duty is disregarded as fundamentally unsuitable for the internalization of externalities, then the receipts from other applied taxes and fees, particularly the road tax, seem to be insufficient. Although economic growth is encouraged, its form is not sustainable in view of the rising phase of the Kuznets curve and the related irreversible environmental impacts.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Article
Publication date: 4 April 2023

Weijie Zhou, Jianhua Zhu and Ce Zhang

This paper aims to introduce corporate social responsibility into the green supply chain and analyse the impact of different decision makers’ decision-making schemes on carbon…

Abstract

Purpose

This paper aims to introduce corporate social responsibility into the green supply chain and analyse the impact of different decision makers’ decision-making schemes on carbon emission reduction in the supply chain.

Design/methodology/approach

This study uses a two-stage low-carbon supply chain composed of a manufacturer and retailer as the research object. It uses the Stackelberg game model to analyse optimal carbon emission reduction and its influence under different decision-making modes.

Findings

Increased consumer green preferences and trust can improve the manufacturing enterprises’ carbon emission reduction rate. The carbon emission reduction rate decreases with increased green innovation costs. When green technology innovation costs remain constant, the greater the market capacity, the higher the carbon emission reduction rate. Market capacity has the most significant impact on the optimal carbon emission reduction rate without considering social responsibility decisions and has the least impact on the optimal carbon emission reduction rate while fully considering the social responsibility decision. To achieve decarbonisation production, the market capacity must be small, and when green innovation costs are high, it is the optimal choice without considering social responsibility. To achieve a higher level of carbon emission reduction, when the market capacity is low and the research and development cost is high or when the market capacity is large, it is the optimal choice.

Originality/value

The results provide scientific policy decisions and management significance for governments and enterprises in low-carbon subsidies and supply chain management. The findings also provide a basis for future theoretical research and enterprise practice.

Details

Chinese Management Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 8 September 2022

Nisha Prakash and Madhvi Sethi

This article investigates the impact of foreign trade on carbon emissions of the member countries of the largest trade bloc, the Regional Comprehensive Economic Partnership (RCEP).

Abstract

Purpose

This article investigates the impact of foreign trade on carbon emissions of the member countries of the largest trade bloc, the Regional Comprehensive Economic Partnership (RCEP).

Design/methodology/approach

The aggregate bilateral trade with members of RCEP during the period 1991–2020 was considered for analysis. The study also examines the impact of foreign trade (between member countries) on economic development, represented by GDP per capita. Dumitrescu–Hurlin panel Granger causality test was conducted to understand the impact of foreign trade on GDP per capita and carbon emissions.

Findings

Results indicate that though foreign trade is heterogeneously Granger causing GDP per capita, it also aggravates carbon emissions in RCEP bloc.

Originality/value

The study is of significance to the policymakers in the member countries as it provides evidence to include climate impact in trade agreements. The wealthier RCEP member countries can support the green transition of low-income countries through transfer of eco-friendly technologies.

Details

Journal of Economic and Administrative Sciences, vol. 40 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 26 December 2023

Yan Li, Ming K. Lim, Weiqing Xiong, Xingjun Huang, Yuhe Shi and Songyi Wang

Recently, electric vehicles have been widely used in the cold chain logistics sector to reduce the effects of excessive energy consumption and to support environmental…

Abstract

Purpose

Recently, electric vehicles have been widely used in the cold chain logistics sector to reduce the effects of excessive energy consumption and to support environmental friendliness. Considering the limited battery capacity of electric vehicles, it is vital to optimize battery charging during the distribution process.

Design/methodology/approach

This study establishes an electric vehicle routing model for cold chain logistics with charging stations, which will integrate multiple distribution centers to achieve sustainable logistics. The suggested optimization model aimed at minimizing the overall cost of cold chain logistics, which incorporates fixed, damage, refrigeration, penalty, queuing, energy and carbon emission costs. In addition, the proposed model takes into accounts factors such as time-varying speed, time-varying electricity price, energy consumption and queuing at the charging station. In the proposed model, a hybrid crow search algorithm (CSA), which combines opposition-based learning (OBL) and taboo search (TS), is developed for optimization purposes. To evaluate the model, algorithms and model experiments are conducted based on a real case in Chongqing, China.

Findings

The result of algorithm experiments illustrate that hybrid CSA is effective in terms of both solution quality and speed compared to genetic algorithm (GA) and particle swarm optimization (PSO). In addition, the model experiments highlight the benefits of joint distribution over individual distribution in reducing costs and carbon emissions.

Research limitations/implications

The optimization model of cold chain logistics routes based on electric vehicles provides a reference for managers to develop distribution plans, which contributes to the development of sustainable logistics.

Originality/value

In prior studies, many scholars have conducted related research on the subject of cold chain logistics vehicle routing problems and electric vehicle routing problems separately, but few have merged the above two subjects. In response, this study innovatively designs an electric vehicle routing model for cold chain logistics with consideration of time-varying speeds, time-varying electricity prices, energy consumption and queues at charging stations to make it consistent with the real world.

Details

Industrial Management & Data Systems, vol. 124 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Expert briefing
Publication date: 28 March 2024

Mulroney represented a centrist strand of conservatism that can appear old-fashioned as current Conservative leader Pierre Poilievre moves the party to the right, but Poilievre…

Details

DOI: 10.1108/OXAN-DB286109

ISSN: 2633-304X

Keywords

Geographic
Topical

Abstract

Details

A New Left Economics: An Economy with a Social Conscience
Type: Book
ISBN: 978-1-80455-402-9

Article
Publication date: 12 January 2024

Lipeng Pan, Yongqing Li, Xiao Fu and Chyi Lin Lee

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s…

Abstract

Purpose

This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s embeddedness in the global value chain (GVC) and the influence of environmental law, operational costs and corporate social responsibility (CSR). The insights gleaned bridge a gap in the literature surrounding GVCs and corporate carbon transfer.

Design/methodology/approach

The methodology comprised a two-step research approach. First, the authors used a two-sided fixed regression to analyse the relationship between each firm’s embeddedness in the GVC and its carbon transfers. The sample consisted of 217 US firms. Next, the authors examined the influence of environmental law, operational costs and CSR on carbon transfers using a quantitative comparison analysis. These results were interpreted through the theoretical frameworks of the GVC and legitimacy theory.

Findings

The empirical results indicate positive relationships between carbon transfers and GVC embeddedness in terms of both a firm’s position and its degree. From the quantitative comparison, the authors find that the pressure of environmental law and operational costs motivate these transfers through the value chain. Furthermore, CSR does not help to mitigate transfers.

Practical implications

The findings offer insights for policymakers, industry and academia to understand that, with globalised production and greater value creation, transferring carbon to different parts of the GVC – largely to developing countries – will only become more common. The underdeveloped nature of environmental technology in these countries means that global emissions will likely rise instead of fall, further exacerbating global warming. Transferring carbon is not conducive to a sustainable global economy. Hence, firms should be closely regulated and given economic incentives to reduce emissions, not simply shunt them off to the developing world.

Social implications

Carbon transfer is a major obstacle to effectively reducing carbon emissions. The responsibilities of carbon transfer via GVCs are difficult to define despite firms being a major consideration in such transfers. Understanding how and why corporations engage in carbon transfers can facilitate global cooperation among communities. This knowledge could pave the way to establishing a global carbon transfer monitoring network aimed at preventing corporate carbon transfer and, instead, encouraging emissions reduction.

Originality/value

This study extends the literature by investigating carbon transfers and the GVC at the firm level. The authors used two-step research approach including panel data and quantitative comparison analysis to address this important question. The authors are the primary study to explore the motivation and pathways by which firms transfer carbon through the GVC.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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