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This paper presents a new and well-structured framework that aims to assess the current environmental impact from a Greenhouse Gas (GHG) emissions perspective. This tool includes a new set of Lean Key Performance Indicators (KPIs), which translates the well-known logic of Overall Equipment Effectiveness in the field of GHG emissions, that can progressively detect industrial losses that cause GHG emissions and support decision-making for implementing improvements.

The new metrics are presented with reference to two different perspectives: (1) to highlight the deviation of the current value of emissions from the target; (2) to adopt a diagnostic orientation not only to provide an assessment of current performance but also to search for the main causes of inefficiencies and to direct improvement implementations.

The proposed framework was applied to a major company operating in the plywood production sector. It identified emission-related losses at each stage of the production process, providing an overall performance evaluation of 53.1%. The industrial application shows how the indicators work in practice, and the framework as a whole, to assess GHG emissions related to industrial losses and to proper address improvement actions.

This paper scrutinizes a new set of Lean KPIs to assess the industrial losses causing GHG emissions and identifies some significant drawbacks. Then it proposes a new structure of losses and KPIs that not only quantify efficiency but also allow to identify viable countermeasures.

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

This study aims to investigate whether sustainability disclosures (SD) can improve financial, operational and market performance for businesses in Jordan. This research is based on the idea that firms that are open and transparent about their sustainability efforts tend to perform better than their competitors.

This study used an empirical approach for data collection and analysis. The independent variable was SD, and the dependent variables were performance indicators (i.e. Tobin’s Q, return on equity and return on assets). This study analyzed 81 non-financial companies listed on the Amman Stock Exchange from 2014 to 2018.

The present study found a significant and positive relationship between corporate SD and operational, financial and market performance.

The analysis shows that implementing corporate SD may lead to better performance. Specifically, firms may benefit internally by becoming more aware of important actions to be taken internally and externally by understanding the sustainability-related desires of other stakeholders and regulators for better sustainable development.

This study offers new insights into the effect of SD on firm performance and its implementation in emerging markets, which has not been extensively studied in academia. This research provides new insights into the link between SD and performance, and is particularly timely in its contribution to this topic, which is important for the government’s adoption and implementation of a robust SD code.

Hospital structures serve to protect and improve public health; however, they are recognized as a major source of environmental degradation. Thus, an effective performance evaluation framework is required to improve hospital sustainability. In this context, this study presents a holistic methodology that integrates the sustainability balanced scorecard (SBSC) with fuzzy Delphi method and fuzzy multi-criteria decision-making approaches for evaluating the sustainability performance of hospitals.

Initially, a comprehensive list of relevant sustainability evaluation criteria was considered based on six SBSC-based dimensions, in line with triple-bottom-line sustainability dimensions, and derived from the literature review and experts’ opinions. Then, the weights of perspectives and their respective criteria are computed and ranked utilizing the fuzzy analytic hierarchy process. Subsequently, the hospitals’ sustainable performance values are ranked based on these criteria using the Fuzzy Technique for Order of Preference by Similarity to Ideal Solution.

A numerical application was conducted in six public hospitals to exhibit the proposed model’s applicability. The results of this study revealed that “Patient satisfaction,” “Efficiency,” “Effectiveness,” “Access to care” and “Waste production,” respectively, are the five most important criteria of sustainable performance.

The new model will provide decision-makers with management tools that may help them identify the relevant factors for upgrading the level of sustainability in their hospitals and thus improve public health and community well-being.

This is the first study that proposes a new hybrid decision-making methodology for evaluating and comparing hospitals’ sustainability performance under a fuzzy environment.

The aim of this paper is to explore the implementation of an integrated lean and ISO 14001 approach in meat industry for environmental performance and examine a proposed conceptual framework by capturing insights from lean and ISO 14001 experts in New Zealand (NZ).

Semi-structured interviews have been conducted with a group of consultants (lean and ISO 14001) to evaluate the suitability of an integrated lean and ISO 14001 approach in the meat industry for environmental performance. A conceptual framework from literature has guided this study leading to its further development based on the empirical evidence collected.

Findings have illustrated a synergistic positive impact of lean and ISO 14001 implementation as an integrated approach for sustaining environmental performance in the meat industry. A joint implementation program provides more clarity in aligning ISO 14001 operational procedures with lean tools and techniques for an enhanced environmental performance outcome.

The application of an integrated lean and ISO 14001 framework is proposed in this paper, which can help industry practitioners and academia in developing a joint implementation strategy and conducting future research.

To the best of the author’s knowledge, this study is the first to assess the effective implementation of lean and ISO 14001 as an integrated approach in the NZ meat industry.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.

Evaluating the implementation of environmental management plans (EMPs) in highway construction projects is essential to avoid climate change. Public evaluations can help ensure that the EMP is implemented correctly and efficiently. To allow public evaluation of EMP implementations, this study aims to investigate performance indicators (PIs) for assessing EMP implementation in highway construction projects. To that end, the study objectives are to compare the critical PIs between environment auditors (EAs) and environment officers (EOs) and among the main project stakeholders (i.e. clients, contractors and consultants), create components for the critical PIs and assess the efficiency of the components.

The paper identified 39 PIs from interviews with environmental professionals and a systematic literature review. Then a questionnaire survey was developed based on the PIs and sent to EAs and EOs. The data were analyzed via mean score ranking, normalization, agreement analysis, factor analysis and fuzzy synthetic evaluation (FSE).

The analyses revealed 21 critical PIs for assessing EMP implementation in highway construction projects. Also, the critical PIs can be grouped into four components: ecological, pollution, public safety and ecological. Finally, the overall importance of the critical PIs from the FSE is between important and very important.

To the best of the authors’ knowledge, this paper is the first-of-its-kind study on the critical PIs for assessing EMP implementation in highway construction projects.

The integration of sustainability, performance measurement and new product development (NPD) is key for aligning environmental and social objectives with business strategies. While previous research has initiated proposals for integrating sustainability into NPD or incorporating sustainability into corporate measurement systems, there is a notable deficiency in studies that comprehensively integrate these three perspectives. In this sense, this study proposes a performance framework (PF) to integrate sustainability performance indicators (PIs) into the measurement system considering the company’s NPD phases.

The PF was developed through a literature review and action research (AR). This resulting PF was positively evaluated by the practitioners in the company.

First, the review enabled the synthesis of an initial conceptual PF with 188 sustainability PIs and a five-step procedure. Then, the empirical results of the AR led to a new PF that presents the systematisation of the PIs database and a practice-based seven-stage approach.

This action-oriented research limits the extent to which this study’s findings can be generalised. Future research should apply the PF in different research designs to produce managerially relevant knowledge.

This PF may provide managers with actionable knowledge that best supports the measurement system integration with sustainability PIs considering the NPD phases.

Integrating sustainability, performance measurement and the NPD has been recognised as critical for supporting decision-making concerning the impact of processes and products. Compared with previous frameworks, the proposed PF extends the existing literature by introducing a systematised PIs database and a novel procedure for integrating sustainability measurement throughout the NDP.

This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong.

The authors examine the largest 109 firms listed on the Hong Kong Exchange (HKEX) as of the financial year of 2019. The authors use a manually constructed index based on the most current 2019 ESG Reporting Guide launched by HKEX, followed by quantitative statistical methods using a model that follows the valuation framework by Ohlson.

The authors find a significant positive association between total ESG disclosure level and firm financial performance in the main tests. However, when the total ESG scores are partitioned into environmental and social subscores, the results show that only social disclosures are value relevant. Moreover, the results demonstrate that environmental and social subscores are both significant when return on assets (ROA) is used as a dependent variable. Furthermore, the robustness tests show that only qualitative ESG information is value relevant to share prices, while both quantitative and qualitative ESG information are relevant to ROA. In addition, the disclosure quality of annual reports alone is good in explaining the firm financial performance in this study.

This study contributes to existing non-financial reporting literature using hand-collected data as well as examining the firm financial performance of ESG reporting under the mandatory disclosure regime in the Hong Kong context.

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this process introduces various uncertainties to firms within CSCs. This is a gap that still requires an in-depth analysis, particularly to answer the question of how firms align the operationalization of R-imperatives with uncertainty management to improve sustainability performance and accelerate the transition toward CSCs.

This paper fills this gap through a multiple-case study, whereby nine firms from varying structures, regions and manufacturing industries were examined. Qualitative content analysis was employed to examine the collected primary (27 semi-structured interviews) and secondary data (internal management reports, publicly available corporate reports and website content).

The findings support the evidence that the operationalization of R-imperatives is not a straightforward process. Within-firm and SC uncertainties largely emerged and made the building of CSCs complex. Consequently, strategies aimed at reducing uncertainty were paramount to managing uncertainties and enhancing sustainability performance. For instance, implementing durable or modular designs helped firms easily reuse, repair and recycle products. In turn, firms achieved material efficiency and contributed to extending the life cycle of products.

This paper explains how firms can align R-imperatives operationalization with uncertainty management to improve sustainability performance and enhance CSCs. Accordingly, firms should complement R-imperatives operationalization with proactive uncertainty management and an assessment of all environmental, economic and social sustainability dimensions.

This paper fills a critical gap in circular supply chain management literature by unveiling its linkage with uncertainty management and sustainability performance. Empirical insights from nine firms within CSCs are provided to guide scholars and managers interested in implementing R-imperatives.