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Article
Publication date: 27 November 2023

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…

Abstract

Purpose

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

Design/methodology/approach

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Findings

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

Originality/value

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 2 November 2022

Dharmendra Hariyani and Sanjeev Mishra

Scarcity of resources, ecological imbalance, global warming, rising energy prices and the ever-changing need for variety have attracted the government and manufacturers for…

Abstract

Purpose

Scarcity of resources, ecological imbalance, global warming, rising energy prices and the ever-changing need for variety have attracted the government and manufacturers for sustainable development of the industries. The integrated sustainable-green-lean-six sigma-agile manufacturing system (ISGLSAMS) provides a solid platform for meeting both the customers’ variety needs and business sustainability requirements. Many organizations opted for ISGLSAMS, but still due to various barriers organizations are not able to fully implement ISGLSAMS. The purpose of this paper is to identify the barriers to the ISGLSAMS, so that a more sustainable industrial manufacturing system and industrial symbiosis can be developed.

Design/methodology/approach

A literature review, from the Web of Science and Google Scholar database, has been carried out to identify the various barriers to the implementation of ISGLSAMS in the entire value chain. A total of 168 research papers have been reviewed for identifying the ISGLSAMS barriers.

Findings

This paper elaborates the concept of the ISGLSAMS, its attributes and various barriers and contributes to a better understanding and successful implementation of ISGLSAMS to meet business’ sustainability and market performance goals in the entire value chain. The paper also projects the future research framework and directions for the ISGLSAMS, integrated sustainable-green-lean-six sigma-agile (ISGLSA) product and ISGLSA supply and value chain.

Practical implications

The study contributes to a better understanding of ISGLSAMS’ barriers. The government, stakeholders and policymakers may plan the policy, road map and strategies to overcome the ISGLSAMS’ barriers. In-depth knowledge of subclauses of ISGLSAMS’ barriers will help the practitioners to overcome the ISGLSAMS’ barriers strategically. By overcoming the ISGLSAMS barriers, a more sustainable 7 Rs based market focused manufacturing system can be designed. This will also increase the opportunities to enhance the industrial ecology, industrial symbiosis and better recovery of the product, process and supply chain residual value. This will reduce the waste to the ecosystem.

Originality/value

This work has been carried out in search of a more sustainable manufacturing system, i.e. ISGLSAMS (which is 7 Rs based, i.e. 6 Rs of sustainability with 7th R, reconfiguration) to meet the customer variety needs along with sustainability in the ever-changing customer market. This study adds value to the practitioners to identify and prioritize the ISGLSAMS’ industry-specific barriers and design the solution for the more sustainable development of (1) industries, (2) the industrial symbiosis system and (3) the ISGLSA product, process, system and supply value chain with minimum resource consumption and environmental impact. The research also contributes to the (a) ISGLSAMS (b) ISGLSA supply chain (c) reconfigurable, sustainable and modular products and (d) redesign, recovery and refurbishing of the product to increase the product life cycle.

Article
Publication date: 28 February 2023

Helen Dion and Martin Evans

The issue of energy efficiency is becoming increasingly prevalent globally due to factors such as the expansion of the population, economic growth and excessive consumption that…

1121

Abstract

Purpose

The issue of energy efficiency is becoming increasingly prevalent globally due to factors such as the expansion of the population, economic growth and excessive consumption that is not sustainable in the long run. Additionally, healthcare facilities and hospitals are facing challenges as their operational costs continue to rise. The research aim is to develop strategic frameworks for managing green hospitals, towards energy efficiency and corporate governance in hospitals and healthcare facilities.

Design/methodology/approach

This research employs a qualitative case study approach, with a sample of ten hospitals examined through interviews with senior management, executives and healthcare facilities managers. Relevant data was also collected from literature and analysed through critical appraisal and content analysis. The research methodology is based on the use of grounded theory research methodologies to build theories from case studies.

Findings

The research developed three integrated conceptual strategic frameworks for managing hospitals and healthcare facilities towards energy efficiency, green hospital initiatives and corporate governance. The research also outlined the concepts of green hospitals and energy efficiency management systems and best practices based on the conclusions drawn from the investigated case studies.

Research limitations/implications

The study is limited to the initiatives and experiences of the healthcare facilities studied in the Middle East and North Africa (MENA) region.

Originality/value

The research findings, conclusions, recommendations and proposed frameworks and concepts contribute significantly to the existing body of knowledge. This research also provides recommendations for hospital managers and policymakers on how to effectively implement and manage energy efficiency initiatives in healthcare facilities.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 20 June 2023

Abdelmajid Ibenrissoul, Zakaria Benjouid and Souhaila Kammoun

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental…

Abstract

Purpose

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters.

Design/methodology/approach

Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS.

Findings

Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices.

Originality/value

The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 16 August 2022

Helen Dion, Martin Evans and Peter Farrell

Energy-saving is a growing challenge worldwide because of population growth, economic activity and high consumption rates that are unsustainable in the long term. Health-care…

Abstract

Purpose

Energy-saving is a growing challenge worldwide because of population growth, economic activity and high consumption rates that are unsustainable in the long term. Health-care facilities and hospitals face the challenge of increases in operational costs. This paper aims to appraise challenges to adopting energy-saving policies and proposes a roadmap for sustainability and energy efficiency management in hospitals and health-care facilities.

Design/methodology/approach

Eight hospitals were examined as case studies through qualitative interviews with hospital senior management, executives and health-care facilities managers in addition to collecting relevant data from the literature; there is critical appraisal and content analysis of this data.

Findings

This study established factors influencing implementation and challenges to energy-saving strategies. This study proposed guidelines for efficient energy management in hospitals and health-care facilities. This study concluded that the best performance is secured by integrating the proposed guidelines with the adoption of ISO 50001 energy management systems to achieve the United Nations’ sustainable development goal – SDG 7 “affordable and clean energy”.

Research limitations/implications

This study is limited to the initiatives/experiences of the hospitals studied in the Middle East and North Africa region.

Originality/value

This study’s findings, conclusions, recommendations and proposed guidelines enrich the body of knowledge. This will allow industry key stakeholders, hospitals and health-care facilities managers to overcome challenges of implementing energy management. In addition, adopting the proposed guidelines will improve energy efficiency and help hospitals in green initiatives as they seek to demonstrate their support for United Nations’ sustainable development goals.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 15 April 2022

Caterina Cavicchi, Chiara Oppi and Emidia Vagnoni

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This…

Abstract

Purpose

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME).

Design/methodology/approach

Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy.

Findings

The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking.

Practical implications

Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking.

Originality/value

The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

Details

Meditari Accountancy Research, vol. 31 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 5 July 2023

Paula Gonçalves Amorim, Maria Augusta Siqueira Mathias, Aglaé Baptista Torres da Rocha and Otávio José de Oliveira

This work aims to propose guidelines for small industrial businesses to take their first steps toward implementing systems, programs and tools (SPTs) for environmental management…

Abstract

Purpose

This work aims to propose guidelines for small industrial businesses to take their first steps toward implementing systems, programs and tools (SPTs) for environmental management in a structured way.

Design/methodology/approach

The authors conducted case studies in large companies certificated ISO 14001. They ran tests for construct validity, external validity and reliability. Cross-analysis of the information collected led to identifying patterns and strategies adopted by these companies to implement environmental management. Based on the literature on environmental management in small businesses and the author's experience, the practices learned from large companies were adapted to the reality of small ones, thus resulting in the proposed guidelines.

Findings

These guidelines enable small companies to develop their environmental management following the logical evolution of SPTs: ISO 14001, green supply chain management (GSCM), cleaner production (CP) and green design (GD). The implementation should happen gradually, through the PDCA cycle, according to three specific levels of environmental evolution.

Research limitations/implications

Since the guidelines focused on small industrial companies, future studies should consider other sectors, such as services, to benefit from the solutions presented. As for the implications, besides improving the small company's performance and enhancing its image, implementing the guidelines creates a green synergy along the supply chain, thus benefiting society beyond the company's borders.

Originality/value

The main theoretical-scientific contribution of this work is to deepen a block of knowledge that articulates environmental management and small businesses, creating a basis for further research and a reference for analyzing and discussing empirical studies in small companies. As an applied-management contribution, the guidelines allow small companies to effectively develop SPTs to move toward environmental sustainability.

Details

Journal of Small Business and Enterprise Development, vol. 30 no. 7
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 2 December 2021

Millicent Asah-Kissiedu, Patrick Manu, Colin Anthony Booth, Abdul-Majeed Mahamadu and Kofi Agyekum

For construction organisations to be effective at implementing an integrated safety, health and environmental (SHE) management system, they require the right level of…

Abstract

Purpose

For construction organisations to be effective at implementing an integrated safety, health and environmental (SHE) management system, they require the right level of organisational capability. This capability includes the policies, systems and resources of the organisation. However, within the academic literature, it is unclear which organisational attributes of construction companies are important for implementing integrated SHE management. This study aims to explore the organisational attributes that determine integrated SHE management capability and their relative priorities.

Design/methodology/approach

The study used a literature review supported by expert verification and a subsequent three-round expert Delphi technique accompanied by applying the voting analytical hierarchy process.

Findings

The study identified 20 attributes grouped under five main thematic categories. These are strategy (the organisation’s vision and top management commitment); process (the organisation’s procedures and processes for SHE management); people (organisation’s human resources, their competence, roles, responsibilities and involvement in SHE management); resources (organisation’s physical and financial resources for SHE management) and information (SHE related documents, data, records and their communication across an organisation). While these thematic categories and the attributes within carry different weights of importance, the strategy-related attributes are the most important, followed by the people-related attributes.

Originality/value

The results of this study should enable construction companies and key industry stakeholders to understand construction companies’ capability to successfully implement an integrated SHE management system. Furthermore, construction companies should be able to prioritise efforts or investments to enhance their SHE management capability.

Article
Publication date: 15 July 2022

Bishawjit Chandra Deb, Md. Mominur Rahman and Muhammad Shajib Rahman

This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus…

1366

Abstract

Purpose

This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE).

Design/methodology/approach

This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.

Findings

The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.

Originality/value

The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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