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Open Access
Article
Publication date: 20 October 2022

Sara Gurfinkel M. Godoy, Maria Sylvia Macchione Saes, Paula Sarita Bigio Schnaider and Roberta Castro Souza Piao

This paper intends to verify the extent to which Clean Development Mechanism (CDM) projects intend to contribute to sustainable development (SD) in Brazil, one of the top three…

Abstract

Purpose

This paper intends to verify the extent to which Clean Development Mechanism (CDM) projects intend to contribute to sustainable development (SD) in Brazil, one of the top three leading countries in terms of the number of CDM projects. The authors assess the impact of CDMs not only in environmental aspects, but also social and economic ones.

Design/methodology/approach

The authors define a set of qualitative sustainability indicators and scrutinize documents regarding a sample of almost half of all the projects registered in Brazil between 2004 and 2020 (219 projects).

Findings

The findings of this study contradict many previous studies finding very limited evidence of SD in CDMs in many different countries: most projects in Brazil intend to contribute to some extent with SD, with 91% and 75% claiming to improve social and economic aspects, respectively.

Practical implications

The authors derive lessons from Brazil that can be used in other researches.

Social implications

The authors derive lessons from Brazil and propose paths for public policy toward encouraging sustainable development.

Originality/value

The empirical data set relies on data collected directly from each of the projects in Brazil (roughly half of all of them) between 2004 and 2020. This is not only up to date, but pushes further the analytical scope of previous works.

Details

Revista de Gestão, vol. 31 no. 1
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 9 April 2024

Lilian Gheyathaldin Salih

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover…

Abstract

Purpose

This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

Design/methodology/approach

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

Findings

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

Originality/value

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

Book part
Publication date: 13 September 2023

Lukman Raimi and Fatima Mayowa Lukman

Beyond the rhetoric of Nigeria's policymakers, there are multifaceted challenges threatening sustainable development (SD) in Nigeria under climate change (CC). To strengthen…

Abstract

Beyond the rhetoric of Nigeria's policymakers, there are multifaceted challenges threatening sustainable development (SD) in Nigeria under climate change (CC). To strengthen theory and practice, this chapter discusses SD under CC in Nigeria using SWOT analysis. The exploratory focus of this chapter made the qualitative research method, an interpretivist research paradigm, most appropriate. Data sourced from scholarly articles and other secondary resources were reviewed, integrated and synthesised using SWOT analysis. At the end of the SWOT analysis, four insights emerged. The strengths and opportunities of SD under CC include increased awareness and growing access to climate-friendly technologies, sustainable finance, climate-friendly agriculture, solar technologies and renewable energy solutions, among others. The weaknesses and threats include deforestation, unabated gas flaring, rising carbon emissions and exorbitant cost of climate-friendly technologies, among others. The chapter explicates the need for policymakers and regulatory agencies in Nigeria to consolidate the strengths, correct all weaknesses, harness opportunities and avert the looming threats of CC. The chapter contributes to the three themes of SD by affirming that CC comes with devastating consequences that evidently pose existential risks and threats to people, profits and the planet. Consequently, policymakers need to mobilise sufficient resources and capabilities for CC adaptation and mitigation to achieve SD in Nigeria.

Article
Publication date: 30 September 2022

Marcelo Cordeiro, Francisco Puig and Lorena Ruiz-Fernández

This paper aims to shed light on the mechanisms that connect dynamic capabilities and organizational knowledge in the innovative process to offer a new theoretical and practical…

Abstract

Purpose

This paper aims to shed light on the mechanisms that connect dynamic capabilities and organizational knowledge in the innovative process to offer a new theoretical and practical solution considering the microfoundations of knowledge management strategies.

Design/methodology/approach

This research has emerged from an in-depth case study of an effective innovation (from just ethanol and sugar-production to an effective biomass plant). The study represents an “inductive inquiry,” useful to understand specific “organizational mechanisms” of innovation, where the main data came from in-depth interviews with 18 key actors. It proved to help search the development of a specific biomass plant, designed and implemented between 2000 and 2007 in a Brazilian ethanol and sugar-production large company, referred to here as “Energyplant.”

Findings

This solution provides a new perspective based on the idea that dynamic capabilities are context-dependent and presents an original typological map that shows and materializes dynamic capabilities as teams of human-based resources. Managerial implications can be drawn from the capabilities typological map highlighting that, although identical dynamic capabilities are not required to change different firms, idiosyncratic dynamic capabilities perform universal knowledge functions that can be mapped, contributing to the planning of a specific innovation.

Originality/value

While the dynamic capabilities research has been seen as one of the most vibrant topics in strategic management, scholars have recently stressed that dynamic capabilities continue to be underrated because the knowledge mechanisms that lead to effective innovations have not been adequately explored. The visual mapping is then applied to solve the reviewed theoretical problems, being also suggested to firms interested in change and adapting their capabilities to the requirements of the business environment.

Details

Journal of Knowledge Management, vol. 27 no. 10
Type: Research Article
ISSN: 1367-3270

Keywords

Expert briefing
Publication date: 27 October 2023

This system is at the heart of corporate ‘net zero’ pledges. However, offsets are also controversial, with critics claiming that they are not just ineffective, but sometimes even…

Details

DOI: 10.1108/OXAN-DB282955

ISSN: 2633-304X

Keywords

Geographic
Topical
Book part
Publication date: 6 May 2024

Walid Simmou, Anas Hattabou and Samira Simmou

In Morocco, as in many developing countries, environmental responsibility is not well integrated into corporate management at the operational, tactical, and strategic levels…

Abstract

In Morocco, as in many developing countries, environmental responsibility is not well integrated into corporate management at the operational, tactical, and strategic levels. While the management literature offers a rich body of knowledge on Corporate Social Responsibility (CSR) strategies and practices, less attention has been paid to exploring the complexity of environmental responsibility through the lens of corporate culture. This research aims to address this gap by examining the influence of cultural factors on the deployment of environmental responsibility using Johnson's (2000) model of corporate culture. This model identifies seven components of corporate culture: stories or myths, symbols, power structures, organizational structures, control systems, rituals and routines, and paradigms. Through a Moroccan industrial group case study, this chapter presents the successful deployment of environmental responsibility and describes how managing cultural factors facilitated this transition. This chapter also identifies the unique aspects of the group's culture that allowed redesigning the company's management systems. These insights offer valuable implications for managers and policymakers seeking to improve the environmental performance of large enterprises in developing countries.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Content available
Book part
Publication date: 16 January 2024

Ayodeji E. Oke and Seyi S. Stephen

Abstract

Details

A Digital Path to Sustainable Infrastructure Management
Type: Book
ISBN: 978-1-83797-703-1

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 February 2023

Nofirman Firdaus, Hasnida Ab-Samat and Bambang Teguh Prasetyo

This paper reviews the literature on maintenance strategies for energy efficiency as a potential maintenance approach. The purpose of this paper is to identify the main concept…

Abstract

Purpose

This paper reviews the literature on maintenance strategies for energy efficiency as a potential maintenance approach. The purpose of this paper is to identify the main concept and common principle for each maintenance strategy for energy efficiency.

Design/methodology/approach

A literature review has been carried out on maintenance and energy efficiency. The paper systematically classified the literature into three maintenance strategies (e.g. inspection-based maintenance [IBM], time-based maintenance [TBM] and condition-based maintenance [CBM]). The concept and principle of each maintenance strategy are identified, compared and discussed.

Findings

Each maintenance strategy's main concept and principle are identified based on the following criteria: data required and collection, data analysis/modeling and decision-making. IBM relies on human senses and common senses to detect energy faults. Any detected energy losses are quantified to energy cost. A payback period analysis is commonly used to justify corrective actions. On the other hand, CBM monitors relevant parameters that indicate energy performance indicators (EnPIs). Data analysis or deterioration modeling is needed to identify energy degradation. For the diagnostics approach, the energy degradation is compared with the threshold to justify corrective maintenance. The prognostics approach estimates when energy degradation reaches its threshold; therefore, proper maintenance tasks can be planned. On the other hand, TBM uses historical data from energy monitoring. Data analysis or deterioration modeling is required to identify degradation. Further analysis is performed to find the optimal time to perform a maintenance task. The comparison between housekeeping, IBM and CBM is also discussed and presented.

Practical implications

The literature on the classification of maintenance strategies for energy efficiency has been limited. On the other hand, the ISO 50001 energy management systems standard shows the importance of maintenance for energy efficiency (MFEE). Therefore, to bridge the gap between research and industry, the proposed concept and principle of maintenance strategies will be helpful for practitioners to apply maintenance strategies as energy conservation measures in implementing ISO 50001 standard.

Originality/value

The novelty of this paper is in-depth discussion on the concept and principle of each maintenance strategy (e.g. housekeeping or IBM, TBM and CBM) for energy efficiency. The relevant literature for each maintenance strategy was also summarized. In addition, basic rules for maintenance strategy selection are also proposed.

Details

Journal of Quality in Maintenance Engineering, vol. 29 no. 3
Type: Research Article
ISSN: 1355-2511

Keywords

Book part
Publication date: 16 January 2024

Ayodeji E. Oke and Seyi S. Stephen

Ecological economics is a multidisciplinary endeavour to connect the social sciences and nature in general. It also connects aspects of ecology and economics to a particular…

Abstract

Ecological economics is a multidisciplinary endeavour to connect the social sciences and nature in general. It also connects aspects of ecology and economics to a particular understanding. The created concept centred on the mission to acquire a more advanced albeit better scientific understanding of the complex interconnections between humans, animals and the rest of nature. This is driven towards utilising the obtained knowledge to establish policies that will lead to a more environmentally sustainable world, with a fair resource distribution (both across human groups and generations, as well as between humans, the environment and other species), and also efficiently allocates limited resources such as ‘natural’ and ‘social’ capital. This practice necessitates the development of new methodologies that are comprehensive, adaptive, integrative, multi-scale, pluralistic and evolutionary, while also acknowledging the enormous uncertainties involved.

Details

A Digital Path to Sustainable Infrastructure Management
Type: Book
ISBN: 978-1-83797-703-1

Keywords

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