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1 – 10 of 69
Article
Publication date: 28 March 2024

Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…

Abstract

Purpose

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Design/methodology/approach

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Findings

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

Originality/value

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 June 2022

Abdullahi Mohammed Usman and Kamil Abdullah

The purpose of this study is to develop a set of parameters universally acceptable for assessing design and construction strategies for reducing operational energy usage and its…

Abstract

Purpose

The purpose of this study is to develop a set of parameters universally acceptable for assessing design and construction strategies for reducing operational energy usage and its associated greenhouse gas (GHG) emission. Also, the parameters are intended to estimate the quantity of energy and its associated GHG emission reduction over the assessment period.

Design/methodology/approach

This study used five steps framework comprising definition of purpose, selecting the candidate parameters, criteria selection and description, selecting proposed parameters and defining the proposed parameters. The criteria used were the parameter’s prevalence, measurability, preference and feasibility toward adaptability to the relevant stakeholders.

Findings

This study consolidated 11 parameters. Seven cover designs and construction strategies comprising energy monitoring, natural lighting and ventilation design. Others are building thermal performance, efficient equipments, renewable energy and energy policy. The remaining four consider operational energy consumption, GHG emission quantification and their reduction over time.

Practical implications

Providing suitable indicators for assessing direct and indirect GHG emission with easily accessible data is essential for assessing built environment. The consolidated parameters can be used in developing rating systems, monitoring GHG inventories and activities of building related industries.

Originality/value

This study was conducted at the CEIES UTHM and used 11 existing rating systems open for research purposes, International Panel for Climate Change reports and GHG protocol report and guides and several other standards.

Details

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

Keywords

Article
Publication date: 30 May 2023

M. Cristina De Stefano and Maria J. Montes-Sancho

Climate change requires the reduction of direct and indirect greenhouse gas (GHG) emissions, a task that seems to clash with increasing supply chain complexity. This study aims to…

Abstract

Purpose

Climate change requires the reduction of direct and indirect greenhouse gas (GHG) emissions, a task that seems to clash with increasing supply chain complexity. This study aims to analyse the upstream supply chain complexity dimensions suggesting the importance of understanding the information processing that these may entail. Reducing equivocality can be an issue in some dimensions, requiring the introduction of written guidelines to moderate the effects of supply chain complexity dimensions on GHG emissions at the firm and supply chain level.

Design/methodology/approach

A three-year panel data was built with information obtained from Bloomberg, Trucost and Compustat. Hypotheses were tested using random effect regressions with robust standard errors on a sample of 394 SP500 companies, addressing endogeneity through the control function approach.

Findings

Horizontal complexity reduces GHG emissions at the firm level, whereas vertical and spatial complexity dimensions increase GHG emissions at the firm and supply chain level. Although the introduction of written guidelines neutralises the negative effects of vertical complexity on firm and supply chain GHG emissions, it is not sufficient in the presence of spatial complexity.

Originality/value

This paper offers novel insights by suggesting that managers need to reconcile the potential trade-off effects on GHG emissions that horizontally complex supply chain structures can present. Their priority in vertically and spatially complex supply chain structures should be to reduce equivocality.

Details

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

Keywords

Article
Publication date: 6 December 2022

Hanane Bouhmoud, Dalila Loudyi and Salman Azhar

Considering the world population, an additional 415.1 billion m2 of built floor will be needed by 2050, which could worsen the environmental impact of the construction industry…

Abstract

Purpose

Considering the world population, an additional 415.1 billion m2 of built floor will be needed by 2050, which could worsen the environmental impact of the construction industry that is responsible for one-third of global Carbon Emissions (CEs). Thus, the current construction practices need to be upgraded toward eco-friendly technologies. Building Information Modeling (BIM) proved a significant potential to enhance Building and Infrastructure (B&I) ecological performances. However, no previous study has evaluated the nexus between BIM and B&I CEs. This study aims to fill this gap by disclosing the research evolution and metrics and key concepts and tools associated with this nexus.

Design/methodology/approach

A mixed-method design was adopted based on scientometric and scoping reviews of 52 consistent peer-reviewed papers collected from 3 large scientific databases.

Findings

This study presented six research metrics and revealed that the nexus between BIM and CEs is a contemporary topic that involves seven main research themes. Moreover, it cast light on six key associated concepts: Life Cycle Assessment; Boundary limits; Building Life Cycle CE (BLCCE); Responsible sources for BLCCE; Green and integrated BIM; and sustainable buildings and related rating systems. Furthermore, it identified 56 nexus-related Information and Communication Technologies tools and 17 CE-coefficient databases and discussed their consistency.

Originality/value

This study will fill the knowledge gap by providing scholars, practitioners and decision-makers with a good grasp of the nexus between CEs and BIM and paving the path toward further research, strategies and technological solutions to decrease CEs of B&I sectors and their impacts on the climate change.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 13 December 2023

Indrit Troshani and Nick Rowbottom

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate…

Abstract

Purpose

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability reporting practice.

Design/methodology/approach

The paper mobilises a socio-technical perspective and the conception of infrastructure, the socio-technical arrangement of technical artifacts and social routines, to engage with a qualitative dataset comprised of interview and documentary evidence on the development and construction of sustainability reporting information.

Findings

The results detail how sustainability reporting information infrastructures are used by companies and depict the difficulties faced in generating reliable sustainability data. The findings illustrate the challenges and measures undertaken by entities to embed automation and integration, and to enhance sustainability data quality. The findings provide insight into how infrastructures constrain and support sustainability reporting practices.

Originality/value

The paper explains how infrastructures shape sustainability reporting practices, and how infrastructures are shaped by regulatory demands and costs. Companies have developed “uneven” infrastructures supporting legislative requirements, whilst infrastructures supporting non-legislative sustainability reporting remain underdeveloped. Consequently, infrastructures supporting specific legislation have developed along unitary pathways and are often poorly integrated with infrastructures supporting other sustainability reporting areas. Infrastructures developed around legislative requirements are not necessarily constrained by financial reporting norms and do not preclude specific sustainability reporting visions. On the contrary, due to regulation, infrastructure supporting disclosures that offer an “inside out” perspective on sustainability reporting is often comparatively well developed.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 July 2023

Tam Huy Nguyen, Yue Yang, Thi Hong Thuy Nguyen and Lien Thi Huong Nguyen

This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the…

Abstract

Purpose

This study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the level of voluntary carbon disclosure, while the recognition and appreciation of capital providers are captured through the cost of equity capital (COE).

Design/methodology/approach

This study uses a sample including the 350 largest companies by market capitalization on the London Stock Exchange, UK (FTSE350) from 2015 to 2019. The authors use fixed-effects regression models to examine the effect of climate-related corporate reporting on the COE.

Findings

This study finds that voluntary carbon disclosure proxied by carbon disclosure score is negatively associated with COE. This suggests that firms’ superior quality disclosure of carbon information could contribute to a lower COE. This implies that the market and stakeholders positively appreciate the involvement in climate-related reporting by businesses.

Originality/value

The finding provides insights to regulators, investors and other stakeholders in terms of the positive economic implication of actively engaging in reducing climate change impact through voluntary carbon disclosure. These findings also motivate corporates to be proactively involved in climate-related reporting by extending the quality of carbon information disclosure.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 15 January 2024

Caroline Cipolatto Ferrão, Jorge André Ribas Moraes, Leandro Pinto Fava, João Carlos Furtado, Enio Machado, Adriane Rodrigues and Miguel Afonso Sellitto

The purpose of this study is to formulate an algorithm designed to discern the optimal routes for efficient municipal solid waste (MSW) collection.

Abstract

Purpose

The purpose of this study is to formulate an algorithm designed to discern the optimal routes for efficient municipal solid waste (MSW) collection.

Design/methodology/approach

The research method is simulation. The proposed algorithm combines heuristics derived from the constructive genetic algorithm (CGA) and tabu search (TS). The algorithm is applied in a municipality located at Southern Brazil, with 40,000 inhabitants, circa.

Findings

The implementation achieved a remarkable 25.44% reduction in daily mileage of the vehicles, resulting in savings of 150.80 km/month and 1,809.60 km/year. Additionally, it reduced greenhouse gas emissions (including fossil CO2, CH4, N2O, total CO2e and biogenic CO2) by an average of 26.15%. Moreover, it saved 39 min of daily working time.

Research limitations/implications

Further research should thoroughly analyze the feasibility of decision-making regarding planning, scheduling and scaling municipal services using digital technology.

Practical implications

The municipality now has a tool to improve public management, mainly related with municipal solid waste. The municipality reduced the cost of public management of municipal solid waste, redirecting funds to other priorities, such as public health and education.

Originality/value

The study integrates MSW collection service with an online platform based on Google MapsTM. The advantages of employing geographical information systems are agility, low cost, adaptation to changes and accuracy.

Details

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

Keywords

Article
Publication date: 12 March 2024

Ankita Bedi and Balwinder Singh

This study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy.

Abstract

Purpose

This study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy.

Design/methodology/approach

The study is based on S&P BSE 500 Indian firms for the period of 6 years from 2016–2017 to 2021–2022. The panel data regression models are used to gauge the association between corporate governance and carbon emission disclosure.

Findings

The empirical findings of the study support the positive and significant association between board activity intensity, environment committee and carbon emission disclosure. This evinced that the board activity intensity and presence of the environment committee have a critical role in carbon emission disclosure. On the contrary, findings reveal a significant and negative relationship between board size and carbon emission disclosure.

Practical implications

The present study provides treasured insights to regulators, policymakers, investors and corporate managers, as the study corroborates that various corporate governance characteristics exert significant influence on carbon emission disclosure.

Originality/value

The current research work provides novel insights into corporate governance and climate change literature that good corporate governance significantly boosts the carbon emission disclosure of firms. Previous studies examining the impact of corporate governance on carbon emission disclosure ignored emerging economies. Thus, the current work explores the role of governance mechanisms on carbon emission disclosure in an emerging context. Further, to the best of the author’s knowledge, the current study is the first of its kind to investigate the role of corporate governance on carbon emission disclosure in the Indian context.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 4 January 2024

Alexandra S. Kang and Shivaranjhani Arikrishnan

This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart…

Abstract

Purpose

This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic.

Design/methodology/approach

This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation.

Findings

Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes.

Research limitations/implications

This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology.

Originality/value

Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 9 June 2023

Andreas G. Koutoupis, Leonidas G. Davidopoulos, Jamel Azibi, Abdelaziz Hakimi and Hatem Mansali

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed…

Abstract

Purpose

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Design/methodology/approach

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

Findings

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

Originality/value

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

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