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The purpose of the study is to consolidate a set of indicators for assessing design and construction phase strategies for reducing operational greenhouse gas (GHG) emission. They will also estimate the quantity of operational GHG emission and its associated reduction over assessment period.

Five steps framework adopted include defining the purpose of the indicators and selection of candidate indicators. Others are defining the criteria for indicator selection, selecting and defining the proposed indicators. Relevancy, measurability, prevalence, preference, feasibility and adaptability of the indicator were the criteria used for selecting the indicators.

The study consolidated public transport accessibility, sustainable parking space, green vehicle priority, proximity to amenities and alternative modes as indicators for design and construction phase strategies. Transportation accounting and carbon footprint (CFP) and their associated reduction are indicators for operational GHG emission while plan and policy is an indicator for policymakers and stakeholders.

The study shows that providing correct indicators for assessing direct and indirect GHG emission with easy to obtain data is essential for assessment of built environment. Stakeholder can use the indicators in developing new rating systems and researchers as an additional knowledge. Policy makers and stakeholders can use the study in monitoring and rewarding the sustainability and activities of building related industries and organisations.

The study was conducted at the Center for Energy and Industrial Environmental Studies (CEIES) Universiti Tun Hussein Onn Malaysia and utilises existing rating systems and tools, Intergovernmental Panel on Climate Change (IPCC) and GHG protocol reports and guides and several other standards, which are open for research.

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.

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.

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.

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.

The paper connects to CSR stakeholders, sustainability managers, company leaderships and boards.

The implications of sustainability on people, purpose and prosperity are a part of World Economic Forum's stakeholder capitalism.

This paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions.

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.

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.

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.

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.

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.

Carbon emissions commonly serve as an indicator for environmental friendliness, and so more and more carbon emission calculators (CECs) are offered that allow an estimation of the environmental footprint of freight transport operations. Unfortunately, their exact measurement is challenging due to the availability or poor quality of necessary input data and a multitude of possible calculation methods that may result in highly inaccurate to very misleading figures.

A structured online search was conducted to identify suitable online carbon emission calculators (OCECs) for further assessment in the form of a benchmark case that includes different modes of transport from road and rail to air and sea between China and Europe. Further comparison resulted in a ranking of OCECs along the categories of transparency (routing system, data sources and calculation method), completeness (input options) and accuracy (data output).

Different predefined inputs and calculation methods employed by the OCECs assessed inevitably result in a wide spread of more or less reliable carbon footprint measurement results.

All potential users of CECs, including policymakers, actors from the transport industry and other stakeholders, are well advised to question greenhouse gas (GHG) emission statements that are not backed by transparent procedures and internationally recognized calculation standards.

This study, including a benchmark case and a ranking, offers a guideline for potential users of CEC to avoid major pitfalls coming along with the present carbon footprint measurement of freight transport operations.

This paper presents a new and well-structured framework that aims to assess the current environmental impact from a Greenhouse Gas (GHG) emissions perspective. This tool includes a new set of Lean Key Performance Indicators (KPIs), which translates the well-known logic of Overall Equipment Effectiveness in the field of GHG emissions, that can progressively detect industrial losses that cause GHG emissions and support decision-making for implementing improvements.

The new metrics are presented with reference to two different perspectives: (1) to highlight the deviation of the current value of emissions from the target; (2) to adopt a diagnostic orientation not only to provide an assessment of current performance but also to search for the main causes of inefficiencies and to direct improvement implementations.

The proposed framework was applied to a major company operating in the plywood production sector. It identified emission-related losses at each stage of the production process, providing an overall performance evaluation of 53.1%. The industrial application shows how the indicators work in practice, and the framework as a whole, to assess GHG emissions related to industrial losses and to proper address improvement actions.

This paper scrutinizes a new set of Lean KPIs to assess the industrial losses causing GHG emissions and identifies some significant drawbacks. Then it proposes a new structure of losses and KPIs that not only quantify efficiency but also allow to identify viable countermeasures.

The purpose of this paper is to present a comprehensive analysis of the carbon footprint of the Delft University of Technology (TU Delft), including direct and indirect emissions from utilities, logistics and purchases, as well as a discussion about the commonly used method. Emissions are presented in three scopes (scope 1 reports direct process emissions, scope 2 reports emissions from purchased energy and scope 3 reports indirect emissions from the value chain) to identify carbon emission hotspots within the university’s operations.

The carbon footprint was calculated using physical and monetary activity data, applying a process and economic input-output analysis.

TU Delft’s total carbon footprint in 2018 is calculated at 106 ktCO₂eq. About 80% are indirect (scope 3) emissions, which is in line with other studies. Emissions from Real estate and construction, Natural gas, Equipment, ICT and Facility services accounted for about 64% of the total footprint, whereas Electricity, Water and waste-related carbon emissions were negligible. These findings highlight the need to reduce universities’ supply chain emissions.

A better understanding of carbon footprint hotspots can facilitate strategies to reduce emissions and finally achieve carbon neutrality. In contrast to other work, it is argued that using economic input-output models to calculate universities’ carbon footprints is a questionable practice, as they can provide only an initial estimation. Therefore, the development of better-suited methods is called for.

Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.

To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.

The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.

Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.

Under the global climate change, carbon footprint has become a hot issue at home and abroad. However, there is no consensus on the concept, measurement and application of carbon footprint.

In this paper, first, the concept and connotation of carbon footprint are reviewed; then, different methods of carbon footprint measurement are compared, and it is found that “bottom-up” life cycle assessment and “top-down” input–output analysis are applicable to different research scales.

Finally, the problems in the process of carbon footprint assessment in textile industry are analyzed and further research directions are proposed.

Analyzed and further research directions are proposed.