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1 – 10 of 161
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

Open Access
Article
Publication date: 22 March 2024

Abdul Rauf, Daniel Efurosibina Attoye and Robert H. Crawford

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received…

Abstract

Purpose

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Design/methodology/approach

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

Findings

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

Originality/value

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Book part
Publication date: 13 December 2023

Leena Wanganoo and Rajesh Tripathi

Climate change and digitisation are unquestionably the two defining features of this era. Both present immense challenges with unimaginable consequences for humankind while…

Abstract

Climate change and digitisation are unquestionably the two defining features of this era. Both present immense challenges with unimaginable consequences for humankind while promising enormous rewards for those who can adequately address their adverse effects. These two critical factors must be considered while establishing strategies for the businesses' future operations. Hence, post-pandemic, especially with the rise of online commerce, packages and documents are delivered around the globe nearly every day, propelling the logistics industry's growth. This is not the critical challenge in logistics, the issue of sustainability, particularly as the returns are increasing exponentially, leading to a significant impact on transportation is and its reliance on fossil fuel has made it a prime target for society's growing environmental concerns. Thus, real-time visibility, collaboration and integration in reverse logistics (RL) are imperative for business sustainability. The most applicable Industry 4.0 technologies in RL are the Internet of Things (IoT), cloud computing, blockchain and digital twin that enable the defragmentation of the RL market.

This chapter analyses the technological impact of Industry 4.0 on RL. This research investigates the challenges faced by the logistics industry in the context of sustainability and how digital transformation can bring many potential benefits across the entire value chain. This chapter also presents a guidance for a framework based on the literature review that tends to favour the development of elastic logistics, implying improved company responsiveness to market conditions. The study contributes to the body of literature and the establishment of the framework for planning on the application of various Industry 4.0 technologies in developing eco-friendly and sustainable reverse logistics framework.

Details

Fostering Sustainable Development in the Age of Technologies
Type: Book
ISBN: 978-1-83753-060-1

Keywords

Article
Publication date: 1 August 2022

Toshit Jain, Jinesh Kumar Jain, Rajeev Agrawal and Shubha Johri

Environmental impact and changes are becoming essential in textile and yarn industries, where reliable measurement of parameters related to processing harmful substances needs to…

Abstract

Purpose

Environmental impact and changes are becoming essential in textile and yarn industries, where reliable measurement of parameters related to processing harmful substances needs to be examined. Such findings can be cumulated using smart assessment like life cycle analysis. The ecological impact category, supply chain, and climate-changing factors were considered for the necessary assessment.

Design/methodology/approach

This paper applies the Life Cycle Assessment technique in the textile and yarn industry to estimate critical environmental potentials. The critical input for the fabric and yarn industry was put in the GaBi software model to estimate various environmental potentials.

Findings

Global warming potential, electricity, and raw cotton consumption in the fabric and yarn industry were critical concerns where attention should be focused on minimizing environmental potentials from cradle to gate assessment.

Research limitations/implications

This qualitative study is made via the industry case-wise inputs and outputs, which can vary with demographic conditions. Some machine and human constraints have not been implemented in modelling life cycle model for smart simulation. Smart simulation helps in linking different parameters and simulates their combined effects on the product life cycle.

Practical implications

This modelling approach will help access pollution constituents in different supply chain production processes and optimize them simultaneously.

Originality/value

The raw data used in this analysis are collected from an Indian small scale textile industry. In the textile fabrication industry, earlier assessments were carried out in cotton generation, impact of PET, cradle to grave assessment of textile products and garment processing only. In this research the smart model is drawn to consider each input parameter of yarn and textile fabric to determine the criticality of each input in this assessment. This article mainly talks about life cycle and circular supply assessment applied to first time for both cotton to yarn processing and yarn to fabric industry for necessary estimation of environment potentials.

Details

Management of Environmental Quality: An International Journal, vol. 34 no. 4
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 27 June 2023

Olubukola Tokede, Mani Kumar Boggavarapu and Sam Wamuziri

Crucial transition of the Indian residential building sector into a low-emission economy require an in-depth understanding of the potentials for retrofitting the existing building…

Abstract

Purpose

Crucial transition of the Indian residential building sector into a low-emission economy require an in-depth understanding of the potentials for retrofitting the existing building stock. There are, however, limited studies that have recognised the interdependencies and trade-offs in the embodied energy and life cycle impact assessment of retrofit interventions. This research appraises the life cycle assessment and embodied energy output of a residential building in India to assess the environmental implications of selected retrofit scenarios.

Design/methodology/approach

This study utilises a single case study building project in South India to assess the effectiveness and impact of three retrofit scenarios based on life cycle assessment (LCA) and embodied energy (EE) estimates. The LCA was conducted using SimaPro version 9.3 and with background data from Ecoinvent database version 3.81. The EE estimates were calculated using material coefficients from relevant databases in the published literature. Monte Carlo Simulation is then used to allow for uncertainties in the estimates for the scenarios.

Findings

The three key findings that materialized from the study are as follows: (1) the retrofitting of Indian residential buildings could achieve up to 20% reduction in the life cycle energy emissions, (2) the modification of the building envelope and upgrading of the building service systems could suffice in providing optimum operational energy savings, if the electricity from the grid is sourced from renewable plants, and (3) the production of LEDs and other building services systems has the highest environmental impacts across a suite of LCA indicators.

Originality/value

The retrofitting of residential buildings in India will lead to better and improved opportunities to meet the commitments in the Paris Climate Change Agreement and will lead to enhanced savings for building owners.

Details

Built Environment Project and Asset Management, vol. 13 no. 5
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 21 March 2024

Camille J. Mora, Arunima Malik, Sruthi Shanmuga and Baljit Sidhu

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few…

Abstract

Purpose

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few methodologies can capture how physical risks impact businesses via the supply chains, yet outside the business literature, methodologies such as sustainability assessments can assess cascading impacts.

Design/methodology/approach

Adopting a scoping review framework by Arksey and O'Malley (2005) and the PRISMA extension for scoping reviews (PRISMA-ScR), this paper reviews 27 articles that assess climate risk in supply chains.

Findings

The literature on supply chain risks of climate change using quantitative techniques is limited. Our review confirms that no research adopts sustainability assessment methods to assess climate risk at a business-level.

Originality/value

Alongside the need to quantify physical risks to businesses is the growing awareness that climate change impacts traverse global supply chains. We review the state of the literature on methodological approaches and identify the opportunities for researchers to use sustainability assessment methods to assess climate risk in the supply chains of an individual business.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 31 January 2024

Olubukola Tokede and Anastasia Globa

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed…

90

Abstract

Purpose

This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed shortcoming of conventional life cycle sustainability assessment (LCSA) communication platforms. Notably, the static nature of the information provided on such platforms has made it difficult for them to be used for real-time decision-making and predictions. The main aim of this paper is to develop a LCST that facilitates a dynamic visualisation of life cycle sustainability results and allows for an integrated benchmark across the dimensions of sustainability.

Design/methodology/approach

The study leverages the model development capabilities of the design science research strategy in accomplishing a dynamic and novel communication platform. A life cycle thinking methodology and appropriate multicriteria decision approach (MCDA) is applied to accomplish a comprehensive, streamlined and replicable approach in mapping and tracking the progress of sustainable development goals (SDGs) in the National Infrastructure Pipeline (NIP) projects in India.

Findings

It was found that: (1) The use of the LCST tracker provides a dynamic and holistic insight into the key LCSA indicators with clearly defined benchmarks to assess the impact on the SDG 11, (2) The NIP projects achieve an upward trend across all the regions, and the percentage of opportunities ranges from 11 to 24%, with the South experiencing the highest growth and the North having the minimal increase in percentage and (3) The assessment score (52–58%) provides performance metrics that align well with the LCST – which ranges between “Fair” and “Average” for all the regions in India.

Originality/value

The novelty of this research is that the LCST provides a transparent and harmonised approach to reporting on the LCSA results. The LCST utilises heat maps and radial mapping to achieve an intuitive display of large amounts of highly heterogeneous data, thus allowing the synthesis of large sets of information compactly and with coherence. Progress towards the SDGs change on a yearly basis; hence, a dynamic LCSA tool provides a timely and the valuable context to map and track performance across different regions and contexts.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 June 2022

Vivian W.Y. Tam, Lei Liu and Khoa N. Le

This paper proposes an intact framework for building life cycle energy estimation (LCEE), which includes three major energy sources: embodied, operational and mobile.

Abstract

Purpose

This paper proposes an intact framework for building life cycle energy estimation (LCEE), which includes three major energy sources: embodied, operational and mobile.

Design/methodology/approach

A systematic review is conducted to summarize the selected 109 studies published during 2012–2021 related to quantifying building energy consumption and its major estimation methodologies, tools and key influence parameters of three energy sources.

Findings

Results show that the method limitations and the variety of potential parameters lead to significant energy estimation errors. An in-depth qualitative discussion is conducted to identify research knowledge gaps and future directions.

Originality/value

With societies and economies developing rapidly across the world, a large amount of energy is consumed at an alarming rate. Unfortunately, its huge environmental impacts have forced many countries to take energy issues as urgent social problems to be solved. Even though the construction industry, as the one of most important carbon contributors, has been constantly and academically active, researchers still have not arrived at a clear consensus for system boundaries of life cycle energy. Besides, there is a significant difference between the actual and estimated values in countless current and advanced energy estimation approaches in the literature.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 11 August 2021

Jeremy S. Liang

This study aims to develop a synthetic knowledge repository consisted of interrelated Web Ontology Language.

Abstract

Purpose

This study aims to develop a synthetic knowledge repository consisted of interrelated Web Ontology Language.

Design/methodology/approach

The ontology composes the main framework to categorize data of product life cycle with eco-design mode (PLC-EDM) and automatically infer specialists’ knowledge for data confirmation, eventually assisting the utilizations and generation of strategies toward decision-making

Findings

(i) utilization of a novel model with ontology mode for information reuse cross the different eco-design applications; (ii) generation of a sound platform toward life cycle evaluation; and (iii) implementation of the PLC-EDM model along the product generation process.

Research limitations/implications

It cannot substitute an evaluation tool of life cycle. Certainly, this model does not predict the “target and range” and/or the depiction of the “utility module” that are basic activities in life cycle assessments as characterized through the international organization for standardization regulations.

Practical implications

As portion of this framework, a prototype Web application is presented which is applied to produce, reuse and verify knowledge of product life cycle.

Social implications

By counting upon the ontology, the information conducted by the utilization is certainly semantically represented to promote the data sharing among various participants and tools. Besides, the data can be verified against possible faults by inferring over the ontology. Hence, a feasible way to a popular topic in the domain of eco-design applications extension in the industry.

Originality/value

The goals are: to lean on rigid modeling principles; and to promote the interoperability and diffusion of the ontology toward particular utilization demands.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 4
Type: Research Article
ISSN: 1726-0531

Keywords

Book part
Publication date: 11 December 2023

David J. Teece and Henry J. Kahwaty

The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is…

Abstract

The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is critical to assess their impacts on individual markets, the digital sector, and the overall European economy. The European Commission (EC) released an Impact Assessment in support of the DMA that purports to evaluate it using cost/benefit analysis.

An economic evaluation of the DMA should consider its full impacts on dynamic competition. The Impact Assessment neither assesses the DMA's impact on dynamic competition in the digital economy nor evaluates the impacts of specific DMA prohibitions and obligations. Instead, it considers benefits in general and largely ignores costs. We study its benefit assessments and find they are based on highly inappropriate methodologies and assumptions. A cost/benefit study using inappropriate methodologies and largely ignoring costs cannot provide a sound policy assessment.

Instead of promoting dynamic competition between platforms, the DMA will likely reinforce existing market structures, ossify market boundaries, and stunt European innovation. The DMA is likely to chill R&D by encouraging free riding on the investments of others, which discourages making those investments. Avoiding harm to innovation is critical because innovation delivers large, positive spillover benefits, driving increases in productivity, employment, wages, and prosperity.

The DMA prioritizes static over dynamic competition, with the potential to harm the European economy. Given this, the Impact Assessment does not demonstrate that the DMA will be beneficial overall, and its implementation must be carefully tailored to alleviate or lessen its potential to harm Europe’s economic performance.

Details

The Economics and Regulation of Digital Markets
Type: Book
ISBN: 978-1-83797-643-0

Keywords

1 – 10 of 161