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1 – 10 of over 2000
Open Access
Article
Publication date: 29 November 2023

Alessandra Kulik and Michael Dobler

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…

1066

Abstract

Purpose

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Design/methodology/approach

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Findings

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

Practical implications

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

Social implications

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

Originality/value

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 19 September 2017

Yanmin Shao

This paper aims to clarify the relationship between foreign direct investment (FDI) and carbon intensity. This study uses the dynamic panel data model to study and provide fresh…

4715

Abstract

Purpose

This paper aims to clarify the relationship between foreign direct investment (FDI) and carbon intensity. This study uses the dynamic panel data model to study and provide fresh evidence for the issue.

Design/methodology/approach

This study first uses the dynamic panel data model to consider the endogeneity problem, and applies a system-generalized method of moments estimator to study the effect of FDI on carbon intensity using the panel data of 188 countries during 1990-2013.

Findings

The result shows that FDI has a significant negative impact on carbon intensity of the host country. After considering the other factors, including share of fossil fuels, industrial intensity, urbanization level and trade openness, the impact of FDI on carbon intensity is still significantly positive. In addition, FDI also has a significant negative impact on carbon intensity of high-income countries and middle- and low-income countries.

Originality/value

This paper offers two contributions to the literature on the effect of FDI on carbon intensity. From a methodological perspective, this paper is the first to apply a dynamic panel data model to study the effect of FDI on carbon intensity using worldwide panel data. Second, this paper is the first to analyze the effect of FDI on carbon intensity in different countries with different income levels separately.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 31 August 2018

Pittawat Ueasangkomsate and Kamonchanok Suthiwartnarueput

This paper aimed to examine the relationship between green logistics management (GLM) practices and export intensity of Thai SMEs in food and drinks manufacturing. The research…

Abstract

This paper aimed to examine the relationship between green logistics management (GLM) practices and export intensity of Thai SMEs in food and drinks manufacturing. The research involved carrying out in-depth interviews with ten experts to shed light on factors of GLM practices. The authors used a questionnaire to survey the data amongst 89 SME exporters through purposive sampling with valid 52 responses. The managerial issues related to export intensity, GLM practices, with regards to whether firms followed ISO 14001 and whether they had an employee(s) responsible for environmental management. The findings suggest that greater GLM practices being applied lead to higher export intensity in SME. The results indicate that most SMEs apply GLM practices in all dimensions to gain the benefits from the export market. It also emerged that those following ISO 14001 and/or having an employee(s) were associated with having higher export intensity than those who did not engage in these practices.

Details

Journal of International Logistics and Trade, vol. 16 no. 2
Type: Research Article
ISSN: 1738-2122

Keywords

Open Access
Article
Publication date: 17 April 2018

Enoch Bessah, Abdullahi Bala, Sampson Kweku Agodzo, Appollonia Aimiosino Okhimamhe, Emmanuel Amoah Boakye and Saratu Usman Ibrahim

This paper aims to assess the rate and land category contributing to the changes in seven land-uses in the Kintampo North Municipality of Ghana and the effect of the decisions of…

2926

Abstract

Purpose

This paper aims to assess the rate and land category contributing to the changes in seven land-uses in the Kintampo North Municipality of Ghana and the effect of the decisions of land users on future landscapes.

Design/methodology/approach

LANDSAT images were classified to generate land use/cover maps to detect changes that had occurred between 1986 and 2014. In total, 120 farmers were also interviewed to determine their perceptions on land use changes. Interval, category and transition levels of changes were determined. Savanna woodland, settlement and forest were mostly converted to farmland in both intervals (1986-2001 and 2001-2014).

Findings

Results showed that rock outcrop, plantation, cropland and savanna woodland increased at an annual rate of 13.86, 1.57, 0.82 and 0.33 per cent, respectively, whilst forest, settlement and water body decreased at 4.90, 1.84 and 1.17 per cent annual rate of change, respectively. Approximately, 74 per cent of farmers will not change land use in the future, while 84.2 per cent plan to increase farm sizes.

Research limitations/implications

The study shows that more land cover will be targeted for conversion as farmers expand their farmlands. There is the need for strict implementation of appropriate land use/cover policies to sustain food production in the region in this era of changing climate and population increase.

Originality/value

This research assessed the land use changes in the Kintampo North Municipality and its impacts on agriculture and carbon stocks release via land use changes. It identified how the decisions of the local farmers on land management will affect future landscape.

Details

International Journal of Climate Change Strategies and Management, vol. 11 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 10 January 2020

Dramani J.M. File and Emmanuel Kanchebe Derbile

This paper aims to draw on community risk assessment (CRA) for assessing vulnerability to climate change in north-western Ghana, focusing on sunshine, temperature and wind…

3554

Abstract

Purpose

This paper aims to draw on community risk assessment (CRA) for assessing vulnerability to climate change in north-western Ghana, focusing on sunshine, temperature and wind, elements of climate which are seldom explored in vulnerability assessments to climate change.

Design/methodology/approach

The paper draws on data collected from a qualitative research design that used participatory rural appraisal methods, particularly, in-depth interviews, focus group discussions and seasonal calendar analysis in three selected rural communities of the Sissala East District. Furthermore, an inter-generational framework was adopted for comparative assessment of vulnerability and changes in vulnerability to climate change.

Findings

The results show that the current generation of smallholder farmers is more vulnerable to climate change than the past generation, the era of grandparents. Thus, farmers are exposed to higher-intensity sunshine, temperature and wind in contemporary times than was the case in the past. Consequently, their livelihoods are affected the most by the damaging effects of these climatic hazards. The CRA process revealed the relevance of indigenous knowledge systems for vulnerability assessments and at the same time, underpins the need for adaptation of such knowledge if it is to sustain smallholder farmer efforts at climate change adaptation at community levels.

Practical implications

The paper recommends an endogenous development approach to climate change adaptation planning (CCAP), one that will build on indigenous knowledge systems for effective community education, mobilization and participatory response to climate change. Policy interventions should aim at enhancing climate change adaptation through innovations in soil and water conservation, access to water for irrigation and domestic use, climate smart-housing architecture and agro-forestry within the framework of decentralization and district development planning.

Originality/value

This paper will contribute to climate change research in two ways: first, by drawing attention to the usefulness of CRA in vulnerability assessment; and second, by focusing on climate elements which are critical for CCAP but rarely given sufficient attention in vulnerability assessments.

Details

International Journal of Climate Change Strategies and Management, vol. 12 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 14 September 2023

Laurens Swinkels and Thijs Markwat

To better understand the impact of choosing a carbon data provider for the estimated portfolio emissions across four asset classes. This is important, as prior literature has…

1165

Abstract

Purpose

To better understand the impact of choosing a carbon data provider for the estimated portfolio emissions across four asset classes. This is important, as prior literature has suggested that Environmental, Social and Governance scores across providers have low correlation.

Design/methodology/approach

The authors compare carbon data from four data providers for developed and emerging equity markets and investment grade and high-yield corporate bond markets.

Findings

Data on scope 1 and scope 2 is similar across the four data providers, but for scope 3 differences can be substantial. Carbon emissions data has become more consistent across providers over time.

Research limitations/implications

The authors examine the impact of different carbon data providers at the asset class level. Portfolios that invest only in a subset of the asset class may be affected differently. Because “true” carbon emissions are not known, the authors cannot investigate which provider has the most accurate carbon data.

Practical implications

The impact of choosing a carbon data provider is limited for scope 1 and scope 2 data for equity markets. Differences are larger for corporate bonds and scope 3 emissions.

Originality/value

The authors compare carbon accounting metrics on scopes 1, 2 and 3 of corporate greenhouse gas emissions carbon data from multiple providers for developed and emerging equity and investment grade and high yield investment portfolios. Moreover, the authors show the impact of filling missing data points, which is especially relevant for corporate bond markets, where data coverage tends to be lower.

Details

Managerial Finance, vol. 50 no. 1
Type: Research Article
ISSN: 0307-4358

Keywords

Open Access
Article
Publication date: 29 August 2019

Jeetendra Prakash Aryal, M.L. Jat, Tek Bahadur Sapkota, Dil Bahadur Rahut, Munmum Rai, Hanuman S. Jat, P.C. Sharma and Clare Stirling

Conservation agriculture-based wheat production system (CAW) can serve as an ex ante measure to minimize loss due to climate risks, especially the extreme rainfall during the…

2412

Abstract

Purpose

Conservation agriculture-based wheat production system (CAW) can serve as an ex ante measure to minimize loss due to climate risks, especially the extreme rainfall during the wheat production season in India. This study aims to examine whether farmers learn from their past experiences of exposure to climate extremes and use the knowledge to better adapt to future climate extremes.

Design/methodology/approach

The authors used data collected from 184 farmers from Haryana over three consecutive wheat seasons from 2013-2014 to 2015-2016 and multivariate logit model to analyse the driver of the adoption of CAW as an ex ante climate risk mitigating strategies based on their learning and censored Tobit model to analyse the intensity of adoption of CAW as an ex ante climate risk mitigation strategy. Farmer’s knowledge and key barriers to the adoption of CAW were determined through focus group discussions.

Findings

The analysis shows that the majority of farmers who had applied CAW in the year 2014-2015 (a year with untimely excess rainfall during the wheat season) have continued to practice CAW and have increased the proportion of land area allocated to it. Many farmers shifted from CTW to CAW in 2015-2016.

Practical implications

While farmers now consider CAW as an ex ante measure to climate risks, a technology knowledge gap exists, which limits its adoption. Therefore, designing appropriate methods to communicate scientific evidence is crucial.

Originality/value

This paper uses three years panel data from 184 farm households in Haryana, India, together with focus groups discussions with farmers and interviews with key informants to assess if farmers learn adaptation to climate change from past climate extremes.

Details

International Journal of Climate Change Strategies and Management, vol. 12 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 12 April 2018

Chunlan Li, Jun Wang, Min Liu, Desalegn Yayeh Ayal, Qian Gong, Richa Hu, Shan Yin and Yuhai Bao

Extreme high temperatures are a significant feature of global climate change and have become more frequent and intense in recent years. These pose a significant threat to both…

1404

Abstract

Purpose

Extreme high temperatures are a significant feature of global climate change and have become more frequent and intense in recent years. These pose a significant threat to both human health and economic activity, and thus are receiving increasing research attention. Understanding the hazards posed by extreme high temperatures are important for selecting intervention measures targeted at reducing socioeconomic and environmental damage.

Design/methodology/approach

In this study, detrended fluctuation analysis is used to identify extreme high-temperature events, based on homogenized daily minimum and maximum temperatures from nine meteorological stations in a major grassland region, Hulunbuir, China, over the past 56 years.

Findings

Compared with the commonly used functions, Weibull distribution has been selected to simulate extreme high-temperature scenarios. It has been found that there was an increasing trend of extreme high temperature, and in addition, the probability of its indices increased significantly, with regional differences. The extreme high temperatures in four return periods exhibited an extreme low hazard in the central region of Hulunbuir, and increased from the center to the periphery. With the increased length of the return period, the area of high hazard and extreme high hazard increased. Topography and anomalous atmospheric circulation patterns may be the main factors influencing the occurrence of extreme high temperatures.

Originality/value

These results may contribute to a better insight in the hazard of extreme high temperatures, and facilitate the development of appropriate adaptation and mitigation strategies to cope with the adverse effects.

Details

International Journal of Climate Change Strategies and Management, vol. 11 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 9 July 2021

Mervi Friman, Dusan Schreiber, Arto Mutanen, Simu Perälä and Janne Salminen

This study aims to determine how sustainable development (SD) demands (according to the United Nations Economic Commission for Europe’s (UNECE) SD themes from 2005) are connected…

1128

Abstract

Purpose

This study aims to determine how sustainable development (SD) demands (according to the United Nations Economic Commission for Europe’s (UNECE) SD themes from 2005) are connected to the contents of education, research, development and innovation (RDI) in higher education institutions (HEI). Education and the RDI nexus may affect HEI’s capability to handle SD-related wicked problems and enhance their societal impact.

Design/methodology/approach

This paper examined SD-oriented curricula contents of two universities (Brazil and Finland) and counted the number of SD-related research outcomes. In addition, conceptual modelling was used to analyse the mechanisms that may be directing HEIs’ SD work in local innovation.

Findings

The data showed a convergence deviation in the RDI of SD-related subjects between the two HEIs. There was no correlation between SD-oriented education and RDI-work in either HEI. Education and RDI processes have different UNECE SD themes at the focal point, and the education-research nexus is lacking. This difference indicates that new SD-related knowledge produced through RDI was not effectively used in education. Modelling revealed that the convergence in RDI outcomes arose from the same kind of local business, industry and societal challenges, implementing effective stakeholder pressures into HEIs. The results may indicate that stakeholder SD needs were not directly transferred into the competence qualification of the curriculum.

Originality/value

To the best of the authors’ knowledge, this is the first quantitative study to reveal the independence of universities’ SD-related RDI subjects on educational curricula.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 20 December 2021

Marco Bettiol, Mauro Capestro, Eleonora Di Maria and Stefano Micelli

Industry 4.0 technologies are promising to increase manufacturing companies' performance through the new knowledge that such digital technologies allow to create and manage within…

2543

Abstract

Purpose

Industry 4.0 technologies are promising to increase manufacturing companies' performance through the new knowledge that such digital technologies allow to create and manage within the firm boundaries and through customer interactions. Despite the great attention on the Industry 4.0 adoption paths, little is known about the relationships with previous waves of digital technologies, namely, information and communication technologies (ICTs), and how different groups of both types of technologies link to knowledge and its related performances.

Design/methodology/approach

The study employed a quantitative research design using a survey method. Submitting the questionnaire to entrepreneurs, chief operation officers or managers in charge of the operational and technological processes of Italian manufacturing firms, 206 respondents stated that their firm has adopted at least one of the seven Industry 4.0 technologies investigated.

Findings

The findings of the study highlight the positive relationship between ICT and Industry 4.0 technologies in terms of both intensity and groups of technologies (Web-based, Management and Manufacturing ICT; Operation, Customization and Data-processing 4.0), and how technologies affect knowledge-related performances in terms of products and processes, job-learning, product-related services and customer involvement.

Originality/value

This study is one of the first attempts to link groups of ICT to groups of Industry 4.0 technologies and to explore the effects in terms of knowledge-related performances as a measure of technology use. The study shows strong path dependency among ICT, Industry 4.0 and knowledge performance, enriching the literature on technological innovation and knowledge management.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

1 – 10 of over 2000