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Book part
Publication date: 27 November 2020

I. I. Okwuosa

This paper explores environmental accountability and downward accountability role of nongovernmental organisations (henceforth NGOs) under Extended Producer Responsibility

Abstract

This paper explores environmental accountability and downward accountability role of nongovernmental organisations (henceforth NGOs) under Extended Producer Responsibility (EPR) in the food and beverage industry of Nigeria. The paper relies on empirical data gathered from qualitative interviews of three stakeholders – accountants, Corporate Social Responsibility Officers (CSROs), CEOs and NGO CSROs. It employed theoretical conceptualisation of environmental accountability and NGO's downward accountability. Analysis shows that despite the existence of attributes of environmental accountability such as sense of responsibility on the part of corporations and citizens' rights to demand for and enforce accountability, passivity of citizens' right caused by vulnerability prevails. The finding also shows that downward accountability roles of NGOs in the industry have been framed as that of enhancing activities in the value chain. Part of this is RecyclePay project that funds education for the poor. Thus NGOs' downward (environmental) accountability in Nigeria has potential to promote environmental well-being, beneficiary's economic empowerment and education for the poor, thereby simultaneously addressing vulnerability. It shows that vulnerability may induce a different conceptualisation of environmental accountability than that of a normal democratic setting where the citizens are deemed to have right to demand and enforce (environmental) accountability. This paper contributes to our understanding of (environmental) accountability and downward accountability role of NGOs within an emerging market context.

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Environmentalism and NGO Accountability
Type: Book
ISBN: 978-1-83909-002-8

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Article
Publication date: 3 October 2016

Rudrajeet Pal

The global textile-fashion industry is resource inefficient thus requiring higher product-service systems (PSS) intervention. Further, insight of how PSS extends corporate…

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1442

Abstract

Purpose

The global textile-fashion industry is resource inefficient thus requiring higher product-service systems (PSS) intervention. Further, insight of how PSS extends corporate responsibility is rather limited; knowledge of which may contribute towards increased PSS viability. The purpose of this paper is to explore how companies operating with used-clothing PSS extend their responsibilities through servitization.

Design/methodology/approach

An exploratory study of seven companies operating with various used-clothing PSS is conducted through semi-structured interviews and supplementary document studies.

Findings

Six dominant ways through which servitization drives responsibility in used-clothing PSS are identified. These are through: value-adding services, product leverage, collaborative partnership, information transparency, awareness and platform-enabled networking. Two trade-offs exist in terms of their focus on physical process or digitalization, and developed by honing core competency or collaborative partnership. Further three differentiating attributes underlie these mechanisms for: raising awareness and/or improving transparency, collaboration in value creation and/or in promoting consumption, and product ownership and/or leverage.

Research limitations/implications

A wide range of used-clothing PSS exists each in its own way extending responsibility. In-depth studies are required to investigate the relationship between servitization and extended responsibility for diverse PSS-types and on type of responsibilities they address.

Practical implications

By identifying the key mechanisms or ways and their underlying characteristics companies can identify new servitization forms and ways to extend their responsibility, identify best practices and establish viability beyond the traditional measures, e.g. financial.

Originality/value

So far no studies have investigated the role of servitization in PSS and how it extends corporate responsibility, especially in industries like textile-fashion, where both resource efficiency and responsibility is low.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 20 no. 4
Type: Research Article
ISSN: 1361-2026

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Article
Publication date: 20 September 2011

Wei Qian and Roger Burritt

Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by…

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2206

Abstract

Purpose

Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in helping to close product life‐cycle loops, extend the useful life of products, and increase environmental benefits.

Design/methodology/approach

This paper revisits the accounting concepts of asset depreciation, residual value and cost of leasing and proposes methods to incorporate these concepts into the “closed loop” lease and service mode for product life‐cycle management.

Findings

For business, the “closed loop” lease and service mode changes asset values through the extension of the asset's useful life and in particular, the increase of the residual value of the product (i.e. recoverable value to the producer/lessor). Such changes reduce the cost of leasing to the advantage of both lessor and lessee. However, the argument about a “win‐win” monetary and environmental outcome being associated with leasing presents several challenges for current accounting standards in terms of recognition of lease and lease revenue, recognition of intangible assets and internalisation of environmental costs and impacts associated with the leasing process.

Originality/value

To date, accounting and finance literature seems to focus exclusively on the economic aspects of leasing strategies. This paper uses a different lens to make a call for a rethink about leasing with environmental considerations. It is expected that the findings and suggestions in this study will facilitate the adoption and diffusion of the “closed loop” lease and service mode in the business world for the benefit of the environment in the future.

Details

International Journal of Accounting & Information Management, vol. 19 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 17 June 2019

Kalyan Bhaskar and Bipul Kumar

The purpose of this study is, first, to understand if the firms are displaying integrated approach toward electronic waste management and sustainability and, second, is…

Abstract

Purpose

The purpose of this study is, first, to understand if the firms are displaying integrated approach toward electronic waste management and sustainability and, second, is there a business case for linking e-waste management with sustainable development goals (SDGs) pronounced by the United Nations.

Design/methodology/approach

This study conducts an extensive literature review to gather perspective from multiple disciplines and also carries out content analysis of annual reports/sustainability reports of the firms.

Findings

Bulk consumers have sustainability policies and/or strategies but many of these firms have not linked their e-waste management with their sustainability strategies practices. Also, based on the elaboration of different perspectives, this study provides an integrative framework that suggests focus of a particular perspective on a given SDG and commensurate business approach by the firms to find a synergy between the two.

Research limitations/implications

This study provides a wider perspective on the subject of electronic waste management and its linkage with SDGs to create business case, thus opening up many theoretical avenues.

Practical implications

The policy like extended producersresponsibility has a clear practical implication in terms of creating reputational capital for the firms by linking electronic waste management and SDGs.

Social implications

The SDG, detailing clean water and sanitation by asking firms not to pollute water bodies by dumping the waste, has clear social implications.

Originality/value

This study is first of its kind to explore the linkage between electronic waste and SDGs to understand the business case. It also throws good insights on whether the firms use integrated approach toward electronic waste management and sustainability.

Details

Journal of Indian Business Research, vol. 11 no. 2
Type: Research Article
ISSN: 1755-4195

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Article
Publication date: 8 May 2017

Kening Liu and Huaming Song

This paper focuses on how the producer inspires his cooperative research partner to reduce carbon emission, by developing a menu of incentive contracts both in research…

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1839

Abstract

Purpose

This paper focuses on how the producer inspires his cooperative research partner to reduce carbon emission, by developing a menu of incentive contracts both in research and development (R&D) stage and recycling stage.

Design/methodology/approach

The proposed mechanism combines the researcher with the producer in a two-staged closed-loop system. Based on the concept that the producer takes the environmental responsibility, this paper designs a dynamically updating contract for the producer to encourage low-carbon efforts. Meanwhile, the producer offers a menu of contracts against the asymmetric information, that is, the R&D partner owns private information on his low-carbon R&D capability. According to incentive mechanism, the researcher decides whether to tell the truth and how much effort she would exert in R&D and recycling stages.

Findings

Discriminating between different types of researchers hurts the producer’s profit. But the updated screening contract can inspire researchers to tell the truth and is beneficial in reducing carbon emissions in the two stages. The results give the optimal solutions of the incentive mechanism. The low-type researcher only obtains reservation profit, whereas the high-type is given more to induce the information.

Originality/value

This paper proposes a strategy of updating the contract factors for avoiding adverse selection and moral hazard. Considering the environmental responsibility of waste products, the producer would like to encourage low-carbon designs among the R&D partners in a closed-loop supply chain.

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Article
Publication date: 2 September 2014

Swati Kwatra, Suneel Pandey and Sumit Sharma

Despite legislation in place, there is still a gap in knowledge and awareness of the communities on the issues of e-waste handling and management. It is important to…

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4390

Abstract

Purpose

Despite legislation in place, there is still a gap in knowledge and awareness of the communities on the issues of e-waste handling and management. It is important to understand the knowledge and awareness levels of the consumers of electronic products who ultimately become the generators of e-waste in a community. The current study is based on a survey conducted in an urban setting to understand people's perception about the genesis of issues related to e-waste and its management. The purpose of this paper is to study the findings that could help in designing customized awareness programmes for addressing this concern more effectively.

Design/methodology/approach

A survey was conducted in Delhi to understand public knowledge and awareness related to e-waste management in the city and country. A limited random survey was conducted with a sample size of 400 individuals in Delhi from middle class belonging to different educational backgrounds and professions. Personal interview method was used to collect in-depth information related to the issues of e-waste and its management. A questionnaire was developed and pilot tested before actual start of the survey. The questionnaire consisted of two sections – first about baseline information related to their age, family size, family income and educational background and second on their knowledge and awareness regarding e-waste and its management. Also, the practices they followed regarding e-waste at their household level were enquired. The questionnaire consisted of both open-ended and close-ended questions. Most of the questions had multiple-choice options, which made it easy for the respondents to answer them appropriately. The open-ended question gave the respondents ample time and space to express their views. The open-ended questions besides strengthening the close-ended questions provided a lot of qualitative information and made the study interesting. Apart from just interviewing, informal interactions were also used as a tool for data collection. During the course of the study, informal interactions were done with respondents to familiarize them with the objectives of the present study, their role and benefits to them from the study.

Findings

The present study aimed to gauge the awareness levels and practices of people regarding e-waste management. The survey conducted in Delhi revealed that significant fraction of middle-class population is still unaware of the issue; however, on getting the information they were able to link the impacts of improper management of e-waste with detrimental health outcomes. For those who knew about it, the main sources of information to them were found to be internet, and print media. However, despite some awareness about the issue, most respondents were totally unaware about correct ways of its recycling and management. An important finding of the study was that 12-26 per cent people replace their major electronic goods like refrigerators, food processors, personal computers and music systems within the first three years of purchase. Discarding products within their periods of useful lives leads to enhanced generation of e-wastes. Along with e-waste generation, this also puts additional stress over the resources used for manufacturing of these products. On management of e-waste, most of the respondents opined of need of having efficient recycling units and effective mass awareness programmes. The survey also revealed the willingness of users to pay extra cost for proper management of e-waste provided that there is proper cost sharing between consumers and producers. This also raises an important aspect of extended producer responsibility (EPR). EPR puts additional responsibility and onus on the manufacturer of the product to not only produce durable quality of products but also take back the obsolete products and manage the e-waste. This also means that the manufacturers will have to use recyclable material in manufacturing of new products for economic management of e-waste at the later stage. Although, in Indian context it would be a challenge to implement the concept of EPR, especially with the active informal sector. The respondents quite adequately put equal responsibilities on the government, consumers and producers for effective e-waste management. The study clearly highlights the issues perceived by the middle-class population of Delhi and can be replicated in other major cities for re-authentication of the facts. The study could prove to be important in designing awareness programme related to the issue.

Originality/value

This paper presents the results of a questionnaire survey-based study that was employed to understand the perception of a sample of respondents. Analysis of the data reveals that the knowledge on the issue of e-waste is minimal and requires massive awareness drives for senitization.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 6
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 2 August 2013

Jecton Anyango Tocho and Timothy Mwololo Waema

The purpose of this paper is to provide an overview of e-waste management practices in Kenya and selected countries. It develops an ideal regulatory framework for e-waste

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2285

Abstract

Purpose

The purpose of this paper is to provide an overview of e-waste management practices in Kenya and selected countries. It develops an ideal regulatory framework for e-waste management in Kenya.

Design/methodology/approach

The methodology adopted for this paper includes collecting data using interviews, direct observation and literature review. Both qualitative and quantitative methods are used.

Findings

Waste is an emerging stream of solid waste in Kenya. It has become a major concern due to the high volumes generated, its hazardous fractions and the lack of policies applicable to its disposal. Gaps are identified in the areas of awareness levels, e-waste management technology, financing, collection, disposal, monitoring, and stakeholder collaboration.

Research limitations/implications

The study area is limited to Nairobi and its environs. With regard to product, the paper focuses on ICT equipment.

Practical implications

The proposed framework has direct practical policy implications to manufacturers who ought to reduce e-waste from production, consumers who should adopt safe disposal practices, recyclers/informal actors who ought to use environmentally friendly methods and government agencies that enforce e-waste policies.

Social implications

Adoption of the proposed framework has positive socio-economic impacts on job creation, reduced crime and sound environmental management.

Originality/value

This paper adds to the body of knowledge on the e-waste problem from the perspective of developed as well as developing countries. It points out best practices for socio-economic development and fronts arguments for sustainable environmental management.

Abstract

Details

SDG12 – Sustainable Consumption and Production: A Revolutionary Challenge for the 21st Century
Type: Book
ISBN: 978-1-78973-102-6

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Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

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Article
Publication date: 25 June 2020

Mauro Fracarolli Nunes, Camila Lee Park and Ely Laureano Paiva

The study investigates the interaction of sustainability dimensions in supply chains. Along with the analysis of sustainability trade-offs (i.e. prioritizing one dimension…

Abstract

Purpose

The study investigates the interaction of sustainability dimensions in supply chains. Along with the analysis of sustainability trade-offs (i.e. prioritizing one dimension to the sacrifice of others), we develop and test the concept of cross-insurance mechanism (i.e. meeting of one sustainability goal possibly attenuating the effects of poor performance in another).

Design/methodology/approach

Through the analysis of a 20-variation vignette-based experiment, we evaluate the effects of these issues on the corporate credibility (expertise and trustworthiness) of four tiers of a typical food supply chain: pesticide producers, farmers, companies from the food industry and retail chains.

Findings

Results suggest that both sustainability trade-offs and cross-insurance mechanisms have different impacts across the chain. While pesticide producers (first tier) and retail chains (fourth tier) seem to respond better to a social trade-off, the social cross-insurance mechanism has shown to be particularly beneficial to companies from the food industry (third tier). Farmers (second tier), in turn, seem to be more sensitive to the economic cross-insurance mechanism.

Originality/value

Along with adding to the study of sustainability trade-offs in supply chain contexts, results suggest that the efficiency of the insurance mechanism is not conditional on the alignment among sustainability dimensions (i.e. social responsibility attenuating social irresponsibility). In this sense, empirical evidences support the development of the cross-insurance mechanism as an original concept.

Details

International Journal of Operations & Production Management, vol. 40 no. 9
Type: Research Article
ISSN: 0144-3577

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