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The sustainable transition towards the circular economy requires the effective use of artificial intelligence (AI) and information technology (IT) techniques. As the sustainability targets for 2030–2050 increasingly become a tougher challenge, society, company managers and policymakers require more support from AI and IT in general. How can the AI-based and IT-based smart decision-support tools help implementation of circular economy principles from micro to macro scales?

This chapter provides a conceptual framework about the current status and future development of smart decision-support tools for facilitating the circular transition of smart industry, focussing on the implementation of the industrial symbiosis (IS) practice. IS, which is aimed at replacing production inputs of one company with wastes generated by a different company, is considered as a promising strategy towards closing the material, energy and waste loops. Based on the principles of a circular economy, the utility of such practices to close resource loops is analyzed from a functional and operational perspective. For each life cycle phase of IS businesses – e.g., opportunity identification for symbiotic business, assessment of the symbiotic business and sustainable operations of the business – the role played by decision-support tools is described and embedding smartness in these tools is discussed.

Based on the review of available tools and theoretical contributions in the field of IS, the characteristics, functionalities and utilities of smart decision-support tools are discussed within a circular economy transition framework. Tools based on recommender algorithms, machine learning techniques, multi-agent systems and life cycle analysis are critically assessed. Potential improvements are suggested for the resilience and sustainability of a smart circular transition.

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.

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.

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.

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.

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.

The construction and operation of buildings is a major contributor to global energy demand, greenhouse gases emissions, resource depletion, waste generation, and associated environmental effects, such as climate change, pollution and habitat destruction. Despite its wide relevance, research on building-related environmental effects often fails to achieve global visibility and attention, particularly in premiere interdisciplinary journals – thus representing a major gap in the research these journals offer. In this article we review and reflect on the factors that are likely causing this lack of visibility for such a prominent research topic and emphasise the need to reconcile the construction and operational phases into the physical unity of a building, to contribute to the global environmental discourse using a lifecycle-based approach. This article also aims to act as a call for action and to raise awareness of this important gap. The evidence contained in the article can support institutional policies to improve the status quo and provide a practical help to researchers in the field to bring their work to wide interdisciplinary audiences.

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.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

The nature of farm animals in the marginalized group of people is varying hurriedly. Livestock is used to add to cash earnings and increase food security, hence helping as a vital component in the household’s source of revenue strategies, particularly at marginal planter’s level. The present study was conducted to assess the numbers of livestock farmers in the study areas, their livelihood options, the value chain of the farmers in different marketing channels and recommendation for the sustainable value chain of the livestock production cycle.

The study precise the baseline condition of marginal livestock farmers for access to value chain activities in terms of inputs, outputs, support services, production, yield, income and enabling environment to enhance livestock farming in the study area. The study was conducted through stratified random sampling of the context using some research tools like in-depth interviews, household surveys, expert opinions and focus group discussions. Structured questionnaires were developed to address issues, such as current livestock farming practices, access to support services, capacity and income.

The study revealed that this particular context is lagging behind to establish goat value chain activities in the targeted areas. The farmers do not have basic knowledge of goat farming, and the value chain actors are not working properly. The support services are not appropriate to turn the goat farming production to a standard level. Value chain of livestock and livestock products and their goals are essential to develop an idea on learning, investment, market access, sales assurance and quality. Variation in institutional contexts of end markets is linked to different types of coordination and control of enabling environment throughout the chains.

Livestock is an integral component of the complex farming system in Bangladesh as it serves as not only a source of meat protein but also a major source of farm power services as well as employment. Strong private sector alliance along with public–private ventures can bring sustainable agriculture value chain development in these most vulnerable coastal communities in Bangladesh. Strengthening the weak financial structure, reducing power imbalances in the governance structures and low political intervention in community-level organizations, and resolving socio-cultural and environmental concerns are the major concerns on the development of value chains in Bangladesh.

Geographical position and climatic condition of Bangladesh have made her coastal areas one of the highly productive areas for livestock production in the world. The study was conducted through qualitative and quantitative analysis, and after finding the authors recommended for sustainable value chain approach for livestock production to a marketing channel for improving the financial condition and self-employment for the communities.