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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.

Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card (SBSC) and the organization of environmental accounting information.

In a between‐participant design, participants (n ≈ 95) chose from among two investments using BSCs. Participants were randomly assigned to one of three conditions: no environmental data (control or BSC condition); environmental data embedded within the traditional BSC (four‐perspective SBSC); or environmental data added to a BSC as a standalone fifth perspective (five‐perspective SBSC).

Investment to achieve environmental stewardship objectives was greater with the four‐perspective SBSC than the traditional BSC. In addition, participants were most efficient, i.e. spent the least total time, and least time per data element examined, with the four‐perspective SBSC. Finally, the time spent examining, and decision weight given to, environmental data were unrelated.

Professional managers and accountants may have greater knowledge of environmental metrics than do students, who are the participants in this study; hence, the results may not generalize to higher knowledgeable professionals since their processing of environmental data may differ from the lower knowledge participants of this study.

The form (i.e. organization) of environmental accounting data changed the allocation of participants' attention while the presence of environmental accounting data changed participants' investments; hence, both the presence and form of environmental accounting information influenced decision making.

This study is among the first to show differing influences from both the presence and organization of environmental accounting data on attention and investment.

The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities.

Literature review, both theoretical and empirical.

As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector

This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.

This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.

This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.

The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.

This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.

This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.

This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.

This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.

This study is the first of a five‐phase research project sponsored by the Council of Environmental Deans and Directors (CEDD), an organization of environmental program managers operating under the umbrella of the National Council for Science and the Environment. The purpose of the project is to determine if a consensus on core competencies for environmental program graduates is achievable, and if so, to make recommendations for consideration by program managers.

Q methodology was used to discern the perspectives of program managers at 42 CEDD member institutions on environmental curriculum design. An online survey preceded the Q sort exercise to elicit managers' curricular views and program characteristics. Survey responses were analyzed to select statements for the Q‐sorting exercise and categorized according to emergent themes. Multiple regression analysis was used to explore the relationship between perspectives (factor loadings) and host institution Carnegie classifications.

Three distinct, but not opposing, perspectives were identified from the initial Q‐factor rotation, which suggests the possibility of agreement on core competencies. The perspectives differ in their views of: curriculum orientation (professional training versus liberal arts), curriculum breadth versus depth, and flexible versus fixed core competencies. Host institution classification (Carnegie) is a small but significant predictor for two of the three perspectives. A second Q‐factor rotation reveals a consensus perspective that accommodates most respondents and aligns well with principles of sustainability, thus suggesting that sustainability may serve as a guiding paradigm for defining areas of core competence.

No national study of program managers' views of curriculum design and the identification of core competencies has been conducted in the USA.

This study aims to examine the decisive factors that affect travellers’ intention to visit ecotourism destinations.

Convenience sampling method was used to develop a research sample. The research sample includes visitors at eight ecotourism destinations in Vietnam who were randomly approached and agreed to participate in a structured questionnaire survey. The data set consists of 431 valid responses. A multivariate analysis method was used to analyse the data.

This study finds strong correlations between three factors that are important in determining the Vietnamese travellers’ intention to visit ecotourism locations. These are environmental concern, future time perspective (defined as individual views towards the importance of future time) and eco-destinations image (understood as individual perceptions of an ecotourism place). This study also reports robust associations between eco-destination image, future time perspective and environmental concern.

This study suggests policymakers in an emerging economy such as Vietnam to use efficient regulations on protecting the natural environment in tourism locations while tourism providers and marketers should invest in building eco-image of travel locations. This study also recommends public organisations to encourage greater awareness of the importance of environmental protection through education, propaganda and media as this will foster the demand for ecotourism. Last but not least, this study advises tourism marketers to develop marketing materials emphasising future time perspective and eco-destination images if they wish to promote ecotourism.

This study highlights the influential role of travellers’ future time perspective and eco-destination image in their travel intention. The existing literature does not pay sufficient attention to the impacts that these two considerations have on travellers’ environmental concerns and consequently stimulate their intention to visit ecotourism destinations. This study suggests relevant management strategies for the development of ecotourism in emerging economies.

este estudio tiene como objetivo examinar los factores decisivos que afectan la intención de los viajeros de visitar destinos de ecoturismo.

se empleó un método de muestreo conveniente para desarrollar una muestra de investigación. La muestra de investigación incluye visitantes en ocho destinos de ecoturismo en Vietnam que fueron abordados al azar y aceptaron participar en una encuesta estructurada de cuestionarios. El conjunto de datos consta de 431 respuestas válidas. Se empleó un método de análisis multivariado para analizar los datos.

el estudio encuentra fuertes correlaciones entre tres factores que son importantes para determinar la intención de los viajeros vietnamitas de visitar lugares de ecoturismo. Estas son preocupaciones ambientales, la perspectiva del tiempo futuro (definida como puntos de vista individuales hacia la importancia del tiempo futuro) e imágenes de destinos ecológicos (entendidas como percepciones individuales de un lugar). El estudio también informa asociaciones sólidas entre imágenes de eco-destinos, perspectivas de tiempo futuro y preocupaciones ambientales.

la importancia de la perspectiva del tiempo futuro y las percepciones del destino ecológico tienden a pasarse por alto en la literatura existente, que no presta suficiente atención al impacto que estas dos consideraciones tienen en la mediación de las preocupaciones ambientales de los viajeros y, en consecuencia, estimulan su intención de Visitar destinos de ecoturismo. El estudio sugiere estrategias de gestión relevantes para el desarrollo del ecoturismo en las economías emergentes.

采用便利抽样方法来收集研究样本。该研究样本包括在越南初始生态旅游目的地的访客, 他们被随机采访并同意参加问卷调查。数据集包含431个有效问卷。采用多元分析方法分析数据。

这项研究旨在探索影响旅行者访问生态旅游目的地意愿的决定性因素。

这项研究表明, 像越南这样的新兴经济体, 政策制定者采取了有效的法规来保护旅游地点的自然环境, 而旅游提供者和营销者应投资于建立旅游地点的生态形象。 这项研究还建议公共机构通过教育, 宣传和媒体鼓励人们更多地意识到环境保护的重要性, 因为这将促进对生态旅游的需求。 最后, 本研究建议旅游营销人员在开发营销材料时, 应强调未来时间观点和生态目的地形象, 从而促进生态旅游。

这项研究强调了旅行者未来时间的观点和生态目的地形象对他们旅行意愿的影响。 现有文献没有充分注意这两种考虑因素对旅行者环境关注的影响, 以及对他们前往生态旅游目的地的意愿的影响。该研究提出了新兴经济体发展生态旅游的相关管理策略。

This study examines the direct and indirect impact of environmental belief, nature-based destination image and time perspective on tourist attitude towards ecotourism.

Data was collected through a structured questionnaire survey conducted in Vietnam. The dataset consists of 479 valid responses by Vietnamese tourists. Correlation analysis and structural equation modeling (SEM) were used to test the causal relationships among time perspective, environmental belief, nature-based destination and ecotourism attitude. Confirmatory factor analysis (CFA) is conducted to verify the reliability and validity of each latent construct, and to evaluate the discriminant validity, convergent validity, composition reliability and average variance extracted (AVE) for the latent constructs.

This study finds statistically significant and positive effects of time perspective, environmental belief and nature-based destination image on ecotourism attitude. The results also indicate that environmental belief is found to have statistically significant effects both direct and indirect on ecotourism attitude; its indirect effect is transmitted through nature-based destination image. Our findings demonstrate empirically that tourists are mainly attracted by natural environment sites and that tourists having environmental beliefs are likely to engage in ecotourism than other types of tourism by first influencing their attitude.

One limitation is associated with our measurement method, which relies on respondents’ self-ratings of their activities. Second, our study is based on internal consistency assessments for establishing construct reliability and validity, which might be the problem of measurement misspecification in tourism research and hinder us to adequately capture the dynamic nature of the variables and the underlying relationships. Third, the survey is conducted in one specific ecotourism nation like Vietnam, and thus, the findings must also be explained in this case.

Policymakers need to pay careful attention to the planning and conservation of local resources, as well as infrastructure, for ecotourism development. Moreover, the management of eco-site needs to maintain ecology properly, provide an authentic ecotourism experience to improve ecotourism destination. Otherwise, ecotourism operators should focus on marketing strategies to increase traditional and natural values and promote eco-friendly social standards for fostering demand.

This study examines an integrated model analyzing the impact of time perspective, environmental belief and nature-based destination on tourist attitude towards ecotourism. This study reveals the understanding of how individuals’ view towards belief in environment and location image, influences their attitude to engage in ecotourism. The study provides several implications for practice.

A systems perspective of waste management allows an integrated approach not only to the five basic functional elements of waste management itself (generation, reduction, collection, recycling, disposal), but to the problems arising at the interfaces with the management of energy, nature conservation, environmental protection, economic factors like unemployment and productivity, etc. This monograph separately describes present practices and the problems to be solved in each of the functional areas of waste management and at the important interfaces. Strategies for more efficient control are then proposed from a systems perspective. Systematic and objective means of solving problems become possible leading to optimal management and a positive contribution to economic development, not least through resource conservation. India is the particular context within which waste generation and management are discussed. In considering waste disposal techniques, special attention is given to sewage and radioactive wastes.

This study aims to present the perspectives of heterodox economics and Islamic economics on environmental economics, as an alternative to mainstream economics, which takes economic growth as its main objective and argues that environmental problems will largely disappear when economic growth is achieved.

In this study, there was no intention to conduct a detailed analysis of heterodox economic models and Islamic economics. Instead, the approaches to the “environment,” which can be considered as an urgent need of the planet, were evaluated, and the inadequate proposals of the mainstream economics’ environmental approach were theoretically criticized and heterodox economics and Islamic economics were proposed as an alternative model.

Heterodox and Islamic economics offer alternative models of development prioritizing social and ecological justice to address environmental problems, which is in contrast to mainstream economics’ narrow focus on market mechanisms and individual rationality. Thus, engaging in more dialogue in the context of the environment is inevitable for both schools, considering the vast geography inhabited by Muslims and the proposed heterodox economic policies, and moreover, these approaches are modeled for the first time.

This article presents a synthesis of Islamic economics and heterodox thinking in contrast to mainstream economic policy, highlighting their similarities and differences and providing a more comprehensive understanding of the complexities and potential solutions of environmental problems. To the best of the authors’ knowledge, this approach has not been previously explored, making it an original contribution to the literature.

The business enterprises are increasingly focusing on buying and supplying of products and services in a manner to reduce the adverse impacts on the environment, society, and economy. In view of the above, the concept of sustainable supply chain management (SSCM) has received attention of the industry and academia due to its importance on environmental, social and corporate responsibility through economic performance. The paper aims to discuss these issues.

The structured literature review attempts to map the various theories in the SSCM literature from the perspectives of economic performance, environmental dimensions, and social values and ethics.

As supply management is vital for enhancing organizational competitiveness, the present work attempts to investigate the theoretical perspectives in SSCM to develop an understanding of the current research activities and future potentials.

This work aims to gain a number of valid insights for the practitioners and the researchers. It also focuses on the perspectives of governance mechanisms for successful implementation SSCM practices in the business enterprises.

As the theory building initiatives with implications on the conceptualization of SSCM is limited in literature, this work has also been able to identify the trends and relevant research gaps to define the potential areas for future research.