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11 – 20 of 913Francisco Ascui and Heather Lovell
The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting.
Abstract
Purpose
The purpose of this paper is to make sense of the tensions and contradictions between different conceptions of the meaning of carbon accounting.
Design/methodology/approach
The paper draws on theories of framing to help explain the divergent understandings and practices currently encompassed by the term “carbon accounting”. The empirical core of the paper is based on a review of the literature and illustrated through examples of some of the contemporary problems in carbon accounting.
Findings
Tensions and contradictions in carbon accounting can be understood as the result of “collisions” between at least five overlapping frames of reference, namely physical, political, market‐enabling, financial and social/environmental modes of carbon accounting.
Practical implications
Unresolved tensions in carbon accounting can undermine confidence in climate science, policies, markets and reporting, thereby ultimately discouraging action to mitigate climate change. Understanding this problem can contribute to finding practical solutions.
Originality/value
The paper makes three distinct contributions to the emerging theoretical literature on carbon accounting. First, it provides a unique “unpacked” definition of carbon accounting that attempts to represent the contemporary range of meanings encompassed by the term. Second, it demonstrates how social science ideas about framing can help explain why definitions and understandings of carbon accounting vary. Third, by making the interactions between different forms of carbon accounting explicit through the metaphor of colliding frames of reference, the origins of some of the contemporary intractable issues in carbon accounting can be better understood.
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Swaminathan Ramanathan and Raine Isaksson
This paper explores quality science and quality management as a potential pathway to resolve the challenges of corporate sustainability reporting (CSR) by establishing the need…
Abstract
Purpose
This paper explores quality science and quality management as a potential pathway to resolve the challenges of corporate sustainability reporting (CSR) by establishing the need for a common understanding of sustainability and sustainable development.
Design/methodology/approach
Secondary research on key documents released by regulatory institutions working at the intersection of sustainability, corporate reporting, measurement and academic papers on quality science and management.
Findings
Existing measurement frameworks of CSR are limited. They are neither aligned nor appropriate for accurately measuring a company's ecological footprint for mitigating climate change. Quality for sustainability (Q4S) could be a conceptual framework to bring about an appropriate level of measurability to better align sustainability reporting to stakeholder needs.
Research limitations/implications
There is a lack of primary data. The research is based on secondary literature review. The implications of Q4S as a framework could inform research studies connected to sustainable tourism, energy transition and sustainable buildings.
Practical implications
The paper connects to CSR stakeholders, sustainability managers, company leaderships and boards.
Social implications
The implications of sustainability on people, purpose and prosperity are a part of World Economic Forum's stakeholder capitalism.
Originality/value
This paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions.
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The term “carbon footprint” emerged during the early 2000s, but many hotels remain unaware of what they should do to implement a comprehensive programme to reduce carbon footprint…
Abstract
Purpose
The term “carbon footprint” emerged during the early 2000s, but many hotels remain unaware of what they should do to implement a comprehensive programme to reduce carbon footprint despite having some environmental measures. This study aims to investigate the barriers to reducing hotel carbon footprint and to explore why many hotel managers remain bystanders.
Design/methodology/approach
In-depth semi-structured interviews were conducted with hotel executives to understand what hinders hotels’ implementation of comprehensive programmes to reduce their carbon footprint. The NVivo 11 software package was used to organise data and code the transcribed interviews to identify patterns and themes.
Findings
The findings identified several main barriers. They were (1) a lack of understanding, (2) a lack of owner initiative, (3) difficulty with measurements, (4) a lack of stakeholder coordination and support, (5) a lack of a strong mediator, (6) balancing interests and (7) risky investment. The findings of this study suggest some specific strategies for overcoming these barriers.
Research limitations/implications
The study sample was restricted to the Hong Kong hotel executives interviewed; therefore, the findings will not reflect the full picture of managerial perceptions. Drawing on the foundations laid by this study, researchers could collect quantitative data from hotels in other countries to conduct a cross-cultural study.
Originality/value
Very few studies have investigated barriers to carbon-footprint reduction programmes. Specifically, none have been published in the hotel environmental management literature. This study represents a preliminary step towards understanding the barriers that prevent hotels from implementing the programmes.
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At a time when many people are experiencing stress, burnout, and strain at work, a relaxing vacation becomes increasingly important. Remote locations such as Bali, the Maldives…
Abstract
At a time when many people are experiencing stress, burnout, and strain at work, a relaxing vacation becomes increasingly important. Remote locations such as Bali, the Maldives, or the Caribbean have experienced a steady increase in popularity: exotic dishes, turquoise water, and white sandy beaches are often tourist magnets. While the corona crisis is changing the name of the game at this point, those destinations may attract travelers seeking remote destinations catering to the individual rather than the group. In response, new luxury resorts have emerged in recent years fostering global travel with its set of positive and negative impacts on the environment, the economy, and communities. In light of a global climate emergency, is luxury tourism in remote destinations compatible with sustainable development? This chapter, exploratory by nature, concludes that if there is one hope, it is that sustainability becomes the sine qua non of luxury tourism in the near, post-corona future.
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Rebecca Maughan and Aideen O'Dochartaigh
This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also…
Abstract
Purpose
This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.
Design/methodology/approach
A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.
Findings
Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.
Research limitations/implications
Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.
Originality/value
This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.
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Paula Mariel Reyes-Carrasco, Enzo Ferrari, Camilo Ruíz Méndez and Angela Barrón Ruíz
This study aims to describe the process leading the climate emergency declaration (CED) at the University of Salamanca. In contrast to similar initiatives, this was achieved with…
Abstract
Purpose
This study aims to describe the process leading the climate emergency declaration (CED) at the University of Salamanca. In contrast to similar initiatives, this was achieved with the participation of students on the social movement Fridays For Future Salamanca.
Design/methodology/approach
The context of the CED is described. Statements in Spanish universities are used for comparison and internal reports and evaluations were analyzed to measure the progress. Testimonies from the proponents of the declaration and from the agents implementing actions were classified to describe the roles and dynamics involved in the participatory process. Twitter and newspapers are also used to complete the data triangulation.
Findings
The results show that Climate Emergency has been enriched by a bottom-up approach, generating challenges and opportunities to take into account when considering community participation. A university that aspires to be a role model for a low-carbon future needs to address how to construct efficient participatory mechanisms. In that matter, the authors propose their experience that might be useful for other institutions.
Originality/value
The CED is a common practice in universities but it is not always associated with specific actions and policies. In this case, the main feature is the students participation, in particular the social movement Fridays For Future.
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Enzo Ferrari, Paula Mariel Reyes-Carrasco, Angela Barrón Ruíz and Camilo Ruíz
This study aims to introduce a new instrument to assess the perception of the university community after the Climate Emergency Declaration (CED) and its application at the…
Abstract
Purpose
This study aims to introduce a new instrument to assess the perception of the university community after the Climate Emergency Declaration (CED) and its application at the Universidad de Salamanca (USAL) in Spain. This CED includes a comprehensive program to reduce the carbon footprint and the introduction of the education for sustainable development in the curriculum. This study aims to understand the gap between perception and reality in the program's implementation and verify whether the student organization's initial push translates into higher approval ratings.
Design/methodology/approach
The authors conducted a cross-sectional analytical study. In this research, the authors used a sample of 731 people from the USAL community (67% students, 20% academics and the rest administrative and service staff).
Findings
The findings revealed that PhD students are the group with the highest perception of the policies implemented by the university to fight climate change, even higher than academics. In addition, the perception of the food, energy and sustainable mobility aspects of the program are good predictors: of the knowledge of the indicators and of the policy dimensions within the CED.
Originality/value
The university community perception survey for a CED process provides a gateway into the gaps between perception, expectations and reality. Moreover, it is helpful to engage its members in action plans to fight climate change and its impacts.
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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.
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