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1 – 10 of over 6000This paper aims to explain the student-led environmental management system (EMS) based on ISO14001 which Chiba University has continued for 15 years. It describes its structure…
Abstract
Purpose
This paper aims to explain the student-led environmental management system (EMS) based on ISO14001 which Chiba University has continued for 15 years. It describes its structure “Chiba University Method”, the students’ activities and their collaboration with companies. It also analyzes the advantages and the issues. Readers can reconsider these mechanisms and results to examine whether they could introduce the student-led EMS in their own university.
Design/methodology/approach
Four critical points are explained concerning the “Chiba University Method”. The advantages are analyzed by the data and the questionnaire survey.
Findings
It has been found that student-led EMS has an effect of practical education on the students and an improvement of social evaluation on the university, as well as a reduction of environmental burdens. For students, in addition to the direct merit of obtaining credits, they receive a sense of accomplishment through gaining practical experience, thereby realizing improvements in business skills and making friends through activities. These are good incentives to participating in various activities. However, there are also problems that occur due to student-led EMS, and it is necessary for faculties to be aware and correspond with them.
Research limitations/implications
This paper is based on the experience of one Japanese University.
Social implications
As this case falls under the practical case of active learning, it is expected that other universities could also introduce this system.
Originality/value
It is rare that the students manage the EMS based on ISO14001 with educational effects included in the results. At Chiba University, moreover, students are making environmental contributions to local communities through collaboration with companies.
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Basuki Basuki and Riasty Dewi Irwanda
The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.
Abstract
Purpose
The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.
Design/methodology/approach
This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java.
Findings
The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports.
Originality/value
PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.
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Sabina Scarpellini, Luz María Marín-Vinuesa, Alfonso Aranda-Usón and Pilar Portillo-Tarragona
This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic…
Abstract
Purpose
This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses.
Design/methodology/approach
The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues.
Findings
Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance.
Practical implications
The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory.
Social implications
A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability.
Originality/value
This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.
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Marianne Bradford, Julia B. Earp and Paul F. Williams
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those…
Abstract
Purpose
The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies’ narratives about sustainability. That is to ascertain how people interpret the meaning of the activities included in the sustainability reports.
Design/methodology/approach
From a sample of sustainability reports prepared by Global Reporting Initiative (GRI) guidelines, the authors identified the distinct activities reported. The authors prepared a survey comprised of these activities and asked a sample of people knowledgeable about business and investing to evaluate each activity on the extent to which they are relevant to sustainability performance. The responses were then factor analyzed to identify the most important dimensions of sustainability these persons employed to relate the activities to sustainability.
Findings
The dimensions employed by the subjects differed in some significant ways from those dimensions used to construct the GRI format. Subjects evaluated sustainability efforts as primarily efforts of being a good citizen with sustainability an end in itself rather than as constraint to be respected in achieving profitability goals.
Research limitations/implications
The study is a first attempt so results are preliminary, i.e. suggestive but not definitive. Though preliminary an intriguing implication is that closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on the concept of corporate sustainability and what its implications are for corporate behavior.
Practical implications
Given the results that sustainability be regarded as a corporate end, what is the role of the corporation in society seems still to be disputatious. Sustainability may not be something achievable without changes in corporate law.
Originality/value
The study is an early attempt to assess the potential alternative narratives about corporate sustainability. Its value lies in providing insights into the age-old question of what should be the role of the corporation in a free society.
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Dk. Siti Baizurah Binti Pg Hj Hussin
Modernisation is characterized by industrial development. The Serasa Industrial Park (SIP) is an industrial estate in Serasa sub-district, close to the Brunei Darussalam's only…
Abstract
Modernisation is characterized by industrial development. The Serasa Industrial Park (SIP) is an industrial estate in Serasa sub-district, close to the Brunei Darussalam's only deep-water port. Given the link between industrial development and environmental degradation, as well as the general lack of environmental monitoring in Brunei, the paper questions whether environmental management (EM) is adequate to protect the area from further industrialisation. The purpose of this paper is to answer this question using SIP as a proxy because it is a well-established industrial site that should be more amenable to EM. This study involves two surveys of 20 firms and an interview with the environmental agency to gain a better understanding on the national policy and strategy. The paper found that, while the current state of EM is structurally weak, it is adequate for the SIP under current conditions. To protect the environment and increase industrialisation in the area, EM structures must be incorporated into existing regulatory frameworks.
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Fahmida Akhter, Mohammad Rokibul Hossain, Hamzah Elrehail, Shafique Ur Rehman and Bashar Almansour
The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The…
Abstract
Purpose
The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.
Design/methodology/approach
The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.
Findings
The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.
Research limitations/implications
An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.
Originality/value
The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.
研究目的
本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。
研究方法
研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。
研究結果
研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。
研究的原創性/新穎性
本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。
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Mohammad Taherdangkoo, Beikpour Mona and Kamran Ghasemi
This paper aims to highlight a model of industry drivers (industries’ environmental reputation and competitive intensity) that affect the sustainability marketing strategy…
Abstract
Purpose
This paper aims to highlight a model of industry drivers (industries’ environmental reputation and competitive intensity) that affect the sustainability marketing strategy segmentation, targeting and positioning based on customers’ environmental concern and explore the circumstances under which such a strategy affects performance.
Design/methodology/approach
The authors examined 64 Iranian export companies, which adopted sustainability marketing strategies across seven different industries. Achieved data are analyzed using a structural equation model methodology.
Findings
The results indicate that industries’ environmental reputation is positively related to the sustainability marketing strategies based on customers’ environmental concern and leads to superior financial and market performance. They also posit that competitive intensity has no significant effect on sustainability marketing strategies.
Research limitations/implications
This study specifically examines the impact of industry drivers on sustainability marketing strategy and performance. Logically, there might be other factors affecting the sustainability or other value dimensions that are not addressed in this study.
Practical implications
This paper provides some understanding of how organizations strength their sustainability marketing strategy, and they have to consider what factors to adopt such strategy. This paper also facilitates a better understanding of the customers’ needs and concern as a factor influencing sustainability marketing strategy adoption and implementation. Identifying the customer segmentation and market targeting based on the industry’s environmental can lead to the business will normally tailor the marketing mix (4Ps) with the needs and expectations of the target in mind.
Originality/value
This paper strengthens the effect of environmental concern of customer to understand what influences the success of the sustainability marketing adoption and implementation by investigating the most influential factors such as industries’ environmental reputation and competitive intensity.
Propósito
Este artículo pretende poner de manifiesto un modelo de impulsores de la industria (reputación ambiental e intensidad competitiva de las industrias) que afecta a la segmentación, orientación y posicionamiento de la estrategia de marketing de sostenibilidad basada en la preocupación ambiental de los clientes y explora las circunstancias en las que dicha estrategia afecta al rendimiento.
Diseño/metodología/enfoque
Se han examinado 64 empresas exportadoras iraníes que adoptaron estrategias de marketing sostenible en siete industrias diferentes. Los datos obtenidos se analizan utilizando SEM.
Resultados
Los resultados indican que la reputación ambiental de las industrias se relaciona positivamente con las estrategias de marketing sostenibles basadas en la preocupación ambiental de los clientes y conlleva un rendimiento financiero y de mercado superior. También se afirma que la intensidad competitiva no tiene un efecto significativo en las estrategias de marketing sostenible.
Limitaciones/implicaciones de investigación
Este estudio examina específicamente el impacto de los impulsores de la industria en la estrategia y el rendimiento de marketing sostenible. Lógicamente, podría haber otros factores que afecten a la sostenibilidad u otras dimensiones de valor que no se abordan en este estudio.
Implicaciones prácticas
Se analiza cómo las organizaciones fortalecen su estrategia de marketing sostenible y tienen que considerar qué factores adoptar en dicha estrategia. Este artículo facilita también una mejor comprensión de las necesidades y preocupaciones de los clientes como un factor que influye en la adopción e implementación de la estrategia de marketing sostenible. La identificación de la segmentación de clientes y el mercado basado en el entorno ambiental de la industria puede llevar a que el negocio adapte su marketing mix (4Ps) teniendo en cuenta las necesidades y expectativas del público objetivo.
Originalidad/valor
Esta investigación refuerza el efecto de la preocupación ambiental del cliente para comprender qué influye en el éxito de la adopción e implementación del marketing sostenible al investigar los factores más influyentes, como la reputación ambiental y la intensidad competitiva de las industrias.
Palabras clave
Sostenibilidad, Estrategia de marketing, Industria, Impacto medioambiental, Clientes, Preocupación ambiental, Intensidad de la competencia, Exportación, Rendimiento financiero, Rendimiento de mercado.
Tipo de artículo
Estudio de caso
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Syed Ali Raza, Komal Akram Khan and Bushra Qamar
The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists'…
Abstract
Purpose
The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.
Design/methodology/approach
Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.
Findings
Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.
Originality/value
This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.
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Ricardo Roseira Cayolla, Marco Escadas, Rui Biscaia, Timothy Kellison, Joana A. Quintela and Teresa Santos
The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a…
Abstract
Purpose
The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a triple bottom line (TBL) approach (i.e. fans' socially, environmentally and economically favourable behaviours).
Design/methodology/approach
Data were collected in two different steps using an online self-administered questionnaire (n1 = 1,043; n2 = 2,167) distributed to fees-paying members registered in the club's database. The analysis was carried out though structural equation modelling.
Findings
The results indicate good psychometric properties of the scale used to measure fans' perceptions of a club's pro-environmental sustainability initiatives (perceptions of pro-environmental sustainability initiatives in sports; p-PESIS). Additionally, there is a positive effect of p-PESIS on fans' social behaviours as well as on their daily environmental actions. Furthermore, p-PESIS also shows a positive effect at improving fans' economic activities towards the club.
Originality/value
Extending previous research, the authors tested a scale to measure fans' responses to pro-environmental sustainability initiatives in sport and examined their links to the TBL dimensions. Pro-environmental sustainability initiatives in sport benefit not only the club itself (by reinforcing fans' activities with the club) but also society as a whole, as it can promote fans' conscientiousness and likelihood to behave in environmentally and socially favourable ways.
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Gianluca Vitale, Sebastiano Cupertino and Paolo Taticchi
This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment…
Abstract
Purpose
This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment, corporate strategy to sustainability and innovation intensity can have on such interactions.
Design/methodology/approach
We performed partial least squares path modeling regressions on a sample of 697 non-financial listed companies worldwide, considering a time frame of 13 years.
Findings
Operational and financial slack resources are both detrimental to environmental performance in the short term. Nevertheless, financial slack resources are useful to boost innovation that enhances environmental performance. Environmental performance improvement seems to be more a matter of managerial commitment and strategic approach towards sustainability, rather than the availability of slack resources.
Research limitations/implications
Due to literature shortcomings on which effects slack resources can have on environmental performance, this paper sheds some light on the topic while also highlighting the role of management commitment, corporate sustainability strategy and innovation.
Practical implications
Managers should use financial slack resources in innovation activities to improve environmental performance. In doing so, they need to create retaining earnings to offset any costs using financial slack resources.
Originality/value
Adopting a holistic and net of endogeneity analytical perspective, this paper highlights some virtuous and critical interactions between the managerial commitment and strategic approach to sustainability, the availability of slack resources, innovation intensity and environmental performance to understand which aspects may foster or hinder the ecological transition of businesses.
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