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1 – 10 of over 11000Logistics can be an indispensable part of integrated environmentalmanagement programmes because of its cross‐functional nature. Providesan overview of environmentally responsible…
Abstract
Logistics can be an indispensable part of integrated environmental management programmes because of its cross‐functional nature. Provides an overview of environmentally responsible logistics activities and their implications for corporate management. Also examines logistics functions in the context of the corporate value chain and identifies various environmental decision points. With environmental impact considered, many traditional trade‐off decisions need to be re‐evaluated. Provides examples in which innovative and environmentally‐friendly logistics ideas are used. Also discusses two system‐wide logistics elements, transportation and reverse logistics, that can have a profound impact on a firm′s environmental protection programme. Concludes that logistics managers can make environmentally responsible decisions that are coherent with corporate goals and objectives.
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Barri Litt, Divesh Sharma and Vineeta Sharma
The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms…
Abstract
Purpose
The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is to what extent do firms with environmental initiatives engage in earnings management to report better financial performance?
Design/methodology/approach
The study draws on two theoretical frameworks, external monitoring and internal corporate culture, to predict an inverse association between environmental initiatives and earnings management. The authors test this prediction using an earnings management regression model, estimating discretionary accruals using the modified-Jones approach.
Findings
The study finds that firms with environmental initiatives exhibit lower earnings management proxied by absolute and income-increasing total discretionary accruals. The authors further find pollution prevention and climate related initiatives to help explain this inverse association. The results imply that firms practising environmental responsibility report better financial performance, with the most likely reason being due to real economic performance rather than through earnings management techniques.
Originality/value
This study provides initial evidence on the association between environmental initiatives and earnings management, an area of importance to all stakeholders in a market with increasing interest in corporate environmental performance and its implications.
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Ki-Hoon Lee and Rob Hales
This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education…
Abstract
Purpose
This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education using Bain et al.’s (2002) 5Rs (reporting, responding, relating, reasoning and reconstructing) reflective scale.
Design/methodology/approach
This study adopted a case study approach using content analysis and written reflective journals analysis from MBA students’ assignments.
Findings
This study revealed that responding and relating (emotionally-based reflections) scales are dominant reflections while reasoning (cognitively-based reflections) is a slightly less dominant reflection. The findings confirm that effective management education for sustainability should encourage and motivate students to reflect on their emotional learning to improve leadership values, attitudes and activities. Such reflection can lead to transformative experiences.
Research limitations/implications
This study adopted a small-scale content analysis using an Australian university’s MBA case. To increase validity and generalisation, researchers will benefit from a wide range of quantitative analyses in different countries and cultural contexts.
Practical implications
Curriculum design using reflections and reflective journals should be enhanced in management education for the practice of sustainability and/or sustainable development.
Social implications
Higher education should encourage socially and environmentally responsible management in programme and curriculum design with a reflective approach.
Originality/value
This study presents a conceptual framework and analysis approaches that can serve as some bases for the development of a more robust analysis in responsible management education.
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This paper sets out to identify and categorize existing academic literature using the CSA/FSA matrix as it relates to environmentally responsible management in an international…
Abstract
Purpose
This paper sets out to identify and categorize existing academic literature using the CSA/FSA matrix as it relates to environmentally responsible management in an international business context. It further identifies current trends and potential future research avenues.
Design/methodology/approach
This paper undertook an examination of the literature as it pertains to international business activities of multinational enterprises (MNE) and environmentally responsible management (ERM) practices. In keeping with the focus of this review, only articles that discussed ERM in an international or multinational setting were considered, meaning that research focused on practices in only one country was not included.
Findings
Some general themes were found in the literature regarding ERM activity and development in an international business context. One overriding theme is the relationship between the strategies, organization, goals and values of MNEs on the one hand versus the conditions and natures of host countries on the other. The CSA/FSA matrix uncovered a significant lack in FSA based research suggesting a focus for future research.
Originality/value
The paper provides a thorough review of existing literature and supplements future research by categorizing major areas of focus and methodologies. This review generates significant building blocks for future research avenues and paths to be discovered through the use of the CSA/FSA matrix and the interaction between the factors.
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The aim of this paper is to empirically analyze the extent of the impact stakeholders' pressure has as a determinant of multinational enterprises' MNEs' local environmentally…
Abstract
Purpose
The aim of this paper is to empirically analyze the extent of the impact stakeholders' pressure has as a determinant of multinational enterprises' MNEs' local environmentally responsible management (ERM), aiming to contribute to the interlocution with stakeholders and ERM strategy establishment of MNE subsidiaries.
Design/methodology/approach
To identify key stakeholders, ordinary least squares (OLS) regression analysis was used. The data were collected from 300 foreign subsidiaries established by Korean MNEs from August to December 2012.
Findings
The results show the parent company (as a major internal stakeholder) and government, NGOs and media (as external stakeholders) are major factors that promote ERM by subsidiaries. Stakeholder theory provides a comprehensive understanding about stakeholders' pressure as a force to engage overseas subsidiaries with environmental responsibility.
Originality/value
The research contributes to environmental and international business literature by investigating antecedents of ERM of overseas subsidiaries. A stakeholder perspective is used as an overarching theory in order to develop an ERM framework.
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Sime Curkovic and Robert Landeros
This study develops an integrated theory about how Total Quality Management (TQM) based capabilities can be leveraged for Environmentally Responsible Manufacturing (ERM). It…
Abstract
This study develops an integrated theory about how Total Quality Management (TQM) based capabilities can be leveraged for Environmentally Responsible Manufacturing (ERM). It suggests that efforts should be coordinated to take advantage of the potential synergies between TQM and ERM. The means for capturing these synergies might be accomplished by using the Malcolm Baldrige National Quality Award (MBNQA) framework. The MBNQA framework was adapted to address environmental issues and it was shown that the framework can be used as a basis for an integrative definition of ERM. This adaptation of the MBNQA framework suggests that there is an environmental version of the MBNQA framework and that quality principles can be seamlessly integrated into the practice of managing environmental issues. However, an empirical examination of the linkage between TQM and ERM remains untested. The findings of this study provide an important foundation for accomplishing this goal.
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In many countries, public procurement of goods, services and works is required to serve wider social purposes apart from the needs of the user agencies (which may be referred to…
Abstract
In many countries, public procurement of goods, services and works is required to serve wider social purposes apart from the needs of the user agencies (which may be referred to as social responsibility procurement). In recent years, reforms have been implemented in the countries of East Asia to promote social responsibility procurement. They have entailed four main types of social responsibility: (a) supporting small and medium enterprises; (b) creating opportunities for small or start up venture firms; (c) fostering environmental sustainability through green purchasing, and environmentally sustainable construction (in the case of public works); (d) promoting work safety in site management in public works. The paper will examine the reforms in the countries of the region under which various preferential arrangements have been implemented to meet these objectives. It will consider why the reforms were adopted and also the differences between the countries of the region in the priority given to each of the reforms.
Robert Sroufe, Sime Curkovic, Frank Montabon and Steven A. Melnyk
This paper examines the role played by environmental issues during the new product design process. These issues are studied through an exploratory research project based on case…
Abstract
This paper examines the role played by environmental issues during the new product design process. These issues are studied through an exploratory research project based on case studies of ten companies. The firms studied can be categorized into one of five major groups: innovators, early adopters, early majority, late majority and laggards. These groups strongly parallel the model of new product acceptance initially developed in the computer industry, as presented by Moore (1991). Of interest is the gap that exists between the early adopters and early majority users. This gap forms a chasm. Those factors that account for acceptance of environmentally responsible manufacturing in the innovators and early adopters are significantly different from those factors observed in the early majority, late majority, and laggards. This paper examines these and other differences, and the impact of these differences on the acceptance and use of environmental concerns within the new product design process.
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The purpose of this paper is to uncover the extent to which firms in the apartment property management industry in the USA are promoting green property management services via…
Abstract
Purpose
The purpose of this paper is to uncover the extent to which firms in the apartment property management industry in the USA are promoting green property management services via communication on their websites.
Design/methodology/approach
A content analysis is the main research method for this study. Once all qualifying terms listed on the company website were recorded based on LEED credit and category, the data were synthesized to create a sustainability continuum organizing the firms based on the extent to which they communicate sustainability initiatives on their respective websites.
Findings
The results demonstrate that the majority of the largest 50 apartment management firms in the USA are not communicating any sustainability initiatives on their website. In all, 52 percent of companies have no acknowledgment of sustainability initiatives on their website; 16 percent of companies provide some cursory reference to sustainability initiatives; 16 percent offer some detail on their website; 6 percent contain in-depth detail plus metrics. The remaining 10 percent of firms are providing comprehensive sustainability reporting on their websites.
Practical implications
Property management companies have an immense opportunity to capitalize on showcasing their green building features via company websites. Not only does incorporating environmental sustainability practices support a climate mitigation strategy, marketing these practices can foster consumer satisfaction and a willingness to pay more. With the awareness that opportunity abounds both to mitigate negative environmental externalities and complement financial goals of apartment property management companies, this research sheds light for property management companies and related parties of missed opportunities in the environmental sustainability space.
Originality/value
The analysis presented in this paper is one of the first to the author’s knowledge to explore the degree which property management companies are promoting green real estate management services through website communication.
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