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This study explores how balanced scorecard format and reputation from environmental performances interact to influence performance evaluations.

Two general options exist for inserting environmental measures into a scorecard: embedded among the four traditional perspectives or grouped in a fifth perspective. Prior balanced scorecard research also assumes negative past environmental performances. In such settings, and when low management communication levels exist on the importance of environmental strategic objectives (a common practitioner scenario), environmental measures receive less decision weight when they are grouped in a fifth scorecard perspective. However, a positive environmental reputation would generate loss aversion concerns with reputation, leading to more decision weight given to environmental measures. Participants (N=138) evaluated performances with scorecards in an experimental design that manipulates scorecard format (four, five-perspectives) and past environmental performance operationalizing reputation (positive, negative).

The environmental reputation valence’s impact is more (less) pronounced when environmental measures are grouped (embedded) in a fifth perspective (among the four traditional perspectives), when the environmental feature of the measures is more (less) salient.

Findings provide the literature with original empirical results that support the popular, but often anecdotal, position of advocating a fifth perspective for environmental measures to help emphasize and promote environmental stewardship within an entity when common low management communication levels exist. Specifically, when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact managerial judgments in environmental settings. This study extends general evaluability theory (GET: Hsee & Zhang, 2010) to environmental accounting by investigating the combined effects of evaluation mode and incomplete supplemental evaluability information (SEI; e.g., benchmark data) on management decisions. To elaborate, evaluation mode is the display format in which the accounting information system (AIS) provides available information for analysis; e.g., a manager’s or business unit’s performance is assessed either comparatively (i.e., in joint mode) or individually (i.e., in separate mode). GET suggests more decision weight on measures containing SEI in separate mode because that evaluation mode contains less context in which to analyze information. On the other hand, more decision weight should result for measures that do not contain SEI in joint mode because that mode already contains more context for analysis (e.g., comparing multiple performances with each other). To test these predictions, experimental participants (n = 53) evaluated environmental measures for factories with similar environmental performances. To operationalize the information available in many environmental AIS, some, but not all, performance measures contained benchmark data (incomplete SEI); factories were evaluated either jointly or separately. Participants evidenced decision intransitivity; i.e., in separate evaluation mode, factories rated higher when a favorable measure contained SEI, while in joint evaluation mode, factories rated higher when a favorable measure lacked SEI. The results extend previous AIS and management accounting research by investigating contextual influences, and potential systems design elements, in judgments using environmental AIS.

The purpose of this present study is to find a scientific method for the evaluation of environmental impacts according to the requirement 4.3.1.

To realize the objectives, the authors worked with a representative sample from certified ISO 14001 organizations. The data aim to identify and evaluate (according to the organization's methodology) significant environmental impacts. In this study, the authors created two models for the evaluation of environmental impacts based on an artificial neural network applied in the pilot organization and compared the results obtained from these models with those obtained by applying an analytic hierarchy process (AHP) method. AHP is part of an multi‐criteria decision making method and provides good multi‐criteria support for decision making for problems that can be structured hierarchically.

This paper presents a new approach that uses a backpropagation neural network to evaluate environmental impacts regardless of the organization type.

This paper presents a unique approach for the reliable and objective evaluation of environmental impacts.

This paper explores the patterns of the current needs of users' social characteristics in post occupancy evaluation (POE) associated with the environmental performance of green buildings using systematic literature review (SLR). This paper aims to establish a conceptual nexus between environmental performance mandates and the current needs of the users' social characteristics.

This paper adopts a SLR approach designed using Preferred Reporting Items for Systematic Reviews and Meta-Analyses for 21 articles that were selected as qualitative synthesis in this study. The search parameter for the selected articles in this review was limited to publications in three databases, Scopus, Web of Science and Emerald, between January 2016 and January 2023, with the help of qualitative software ATLAS.ti 9© in the presentation of the network codes. The initial literature search has retrieved 99 papers which sequentially excluded 42 papers due to exclusion criteria, and the researcher was left with 57 papers. Out of 57, 14 papers were then removed due to duplication of records found in the Scopus and Web of Science databases, and 43 articles were further screened for qualitative synthesis. A thorough critical appraisal was applied to ensure that only selected papers were included, consensus was achieved among the authors and 22 papers were excluded. The qualitative synthesis has finalized 21 studies, and they are selected as confirmative findings.

Using network codes presentation of ATLAS.ti 9©, the result shows that the social characteristics are influenced by the evaluated building category and the users' category – the stakeholders (owners, designers) and the occupants. New-fangled elements in environmental performance mandates are legitimacy and accessibility. The users’ social characteristics are derived from the category of users, where the stakeholders (designers, owners) are relatively a novel benchmark in meeting the POE objectives towards environmental performance. The least attention on the users’ social characteristics based on the findings shows that image, experiential (conjoint), happiness, interactive behaviour, morale and values are depicted as the social current needs in the environmental performance using POE. However, all stakeholders and the building occupants’ social characteristics must have a confirmative relation to the performance mandates, especially for newly performance mandates elements: legitimacy and accessibility.

The research limits the literature search between the recent January 2016 and January 2023 in Scopus, Web of Science and Emerald databases. Limiting the year of publication to the recent years is important to select and rank relevant scientific papers which encompass the reviewed subject. Other limitations include the selection of papers focusing on the POE approach and environmental performance as the main subject of evaluation. Other evaluation purposes that are not related to environmental objectives are excluded in this study.

The characteristics of the social elements become a challenging subject in meeting the environmental performance needs as they lean more towards intangible elements. The novelty of the findings is drawn from the new pattern and current needs of users' social characteristics in POE for environmental performance.

The environmental impacts of transportation are rarely brought into decision making frameworks. The purpose of this paper is to introduce a framework and tool to help in these organizational decisions.

A survey analysis was carried out amongst waste‐management companies within the project ETIENNE. Using this information, drivers and hurdles to the environmentally motivated optimization of transport were identified.

This research framework presents results of perceived hurdles in transport process optimization. Results of the research are grounded with definitions and discussion of the relevance of logistic processes.

Analysis provided in this paper shows that there is no practicable tool to consider environmental impacts in management decisions in transportation. Therefore, a software tool, the so‐called ETIENNE‐Tool, for the evaluation of transportation alternatives, is developed. Theoretical principles for the environmental evaluation of transport processes are also proposed.

Organizational tasks – such as the selection and planning of transportation relations; employment of means of transportation; planning of locations; finally performing of operative business – can be fulfilled in a more environmentally sound manner.

Based on the ETIENNE‐Tool and taking into consideration stakeholders' requirements, different transportation chains for one transportation task can be easily compared and transportation can be planned efficiently.

Green economy and economic development with high quality have set higher requirements for the development of the urban logistics industry. It can grasp the recent development level of the urban logistics industry by measuring its environmental efficiency to guide its future development direction. The purpose of this study is to improve the environmental efficiency and development level of the urban logistics industry by using a reasonable evaluation method.

This paper uses information entropy to directly aggregate index weights from different models to acquire comprehensive index weights (CIWs) for calculating peer-evaluation efficiency. Then, we weight self and peer-efficiencies to obtain final efficiency. The environmental efficiencies of the urban logistics industry in Anhui Province in 2019 are obtained according to the above method.

Several findings are summarized below. The logistics industry in Anhui is in urgent need of improving environmental efficiency. The environmental efficiency of the logistics industry in North Anhui is the highest one, showing that the logistics industry in North Anhui has achieved a relative balance between economic development and environmental protection. Their final cross-efficiency values based on the CIWs are smaller than those based on the comprehensive efficiency. And the environmental efficiency of almost all urban logistics industries is lower than its economic efficiency. The findings show that the proposed method is feasible and more reasonable. More economic implications and suggestions are proposed.

This paper proposes an extended cross-efficiency evaluation method based on information entropy to measure the environmental efficiency of the urban logistics industry, effectively avoiding the overestimation of efficiency results.

As the functions of environmental regulations cannot be quantified while assessing their environmental efficiency, there has been no comprehensive evaluation of environmental efficiency. The purpose of this paper is to evaluate environmental regulations based on triangular and trapezoidal fuzzy numbers.

This paper uses L-R fuzzy numbers to transform the evaluation language into triangular fuzzy numbers, and adopts an α-level flexible slacks-based measurement model to evaluate the performance of these regulations. Trapezoidal fuzzy numbers are combined with a data envelopment analysis model, and an α-slack-based measurement (SBM) model is used to evaluate the environmental efficiency. The α-SBM model is confirmed to be stable and sustainable.

Relevant index data from 16,375 enterprises were collected to test the proposed model, and models corresponding to triangular fuzzy numbers and trapezoidal fuzzy numbers were used to evaluate their environmental efficiency. Comparative results showed that the proposed model is feasible and stable.

The main contributions of this study are twofold. First, this paper provides a valuable evaluation method for environmental regulation. Second, our research improves the practical performance of trapezoidal fuzzy data envelopment analysis and enhances its feasibility and stability.

Environmental performance becomes a key issue for the sustainable development. Recently, incremental information technology is adopted to collect environmental data and improve environmental performance. Previous environmental efficiency measures mainly focus on individual decision-making units (DMUs). Benefited from the information technology, this paper develops a new environmental efficiency measure to explore the implicit alliances among DMUs and applies it to Xiangjiang River.

This study formulates a new data envelopment analysis (DEA) environmental cross-efficiency measure that considers DMUs' alliances. Each DMUs' alliance is formulated by the DMUs who are supervised by the same manager. In cross-efficiency evaluation context, this paper adopts DMUs' alliances rather than individual DMUs to derive the environmental cross-efficiency measure considering undesirable outputs. Furthermore, the Tobit regression is conducted to analyze the influence of exogenous factors about the environmental cross-efficiency.

The findings show that (1) Chenzhou performs the best while Xiangtan performed the worst along Xiangjiang River. (2) The environmental efficiency of cities in Xiangjiang River is generally low. Increasing public budgetary expenditure can improve environmental efficiency of cities. (3) The larger the alliance size, the higher environmental efficiency. (4) The income level is negatively correlated with environmental efficiency, indicating that the economy is at the expense of the environment in Xiangjiang River.

This paper contributes to developing a new environmental DEA cross-efficiency measure considering DMUs' alliance, and combining DEA cross-efficiency and Tobit regression in environmental performance measurement of Xiangjiang River. This paper examines the exogenous factors that have influences on environmental efficiency of Xiangjiang River and derive policy implications to improve the sustainable operation.

This article aims to explore the challenges posed by the conceptual framework and diversity of practice of education for sustainable development (ESD). The implications of plurality of ESD perspectives and methodological approaches as well variations in ESD practice will be addressed. Critical framework for conceptualizing of ESD which takes environmental ethics into account will be proposed through the discussion of The Ecocentric and Anthropocentric Attitudes Toward the Sustainable Development (EAATSD) scale.

The paper opted for a general review approach, covering literature that provides an overview of the concepts and practices of ESD, as well as program evaluation studies. Additionally, qualitative evaluation of EAATSD scale with students of higher professional education was conducted, using in-depth interviews and dialogue with individual students as well as classroom discussions.

It was found that there are wide and inconclusive debates about the aims of ESD based on the critique of sustainable development discourse in general and instrumentalism embedded in ESD in particular. According to the qualitative evaluation, EAATSD scale can be used for testing anthropocentric and Ecocentric Attitudes Towards Sustainable Development in students of higher education. Based on these results, this scale was found to be revealing of the critical view of paradoxes and challenges inherent in multiple goals of sustainable development as well as useful for testing anthropocentric and ecocentric attitudes in students of higher education.

Reliability of the scale needs further statistical testing, and as is the case in conventional EE/ESD evaluations, and consequent research is necessary to improve institutional, national, and international applicability to particular cases. Future research should draw from this critical review in order to devise alternative evaluation tools.

In practice, this implies that currently administered evaluations of generic ESD, while useful in concrete cultural or institutional settings, might be premature. The article concludes with the reflection upon which conceptual, methodological, cultural, and ethical challenges of ESD which should be useful for ESD researchers and practitioners in different national settings.

This article fulfills an identified need to address the paradoxes of sustainable development and to study how ESD can be more effective.

The large number and big variety of online databases in the field of environmental sciences and chemistry underlines the need for a comparative evaluation approach. In this paper 12 evaluation criteria are presented. The criteria are divided into: • general criteria: SI (size of the data‐source), CO (cost of one hour online searching), UP (update of online database), and AV (availability on other media) • chemical‐relevant criteria: NU (number of chemicals), ID (identification parameter for chemicals), CT (testset chemicals), CD (development of chemicals) • environmental‐relevant criteria: IP (information parameters for chemical substances), PD (parameter development) and • criteria describing environmental chemicals: US (use of chemical substances), QU (quality of database). A six number scoring system is applied on these criteria. Furthermore a comparative evaluation approach, the so‐called Hasse‐diagram‐technique is presented for 19 bibliographic online databases using the criteria mentioned above. In this approach maximals (‘good’ databases) and minimals (‘bad’ databases) can be identified, for example. Using the Hasse‐diagram‐technique changes in the database content from 1995 to 1998 applied on the 19 databases can be visualised.