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Article
Publication date: 21 May 2018

Emilio Passetti, Lino Cinquini and Andrea Tenucci

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to…

Abstract

Purpose

The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change.

Design/methodology/approach

Organisational change literature provided a framework for the analysis of the materials which were collected through a mixed method. Data on internal environmental management were collected through a survey, while a quality disclosure index was used to assess the quality of the environmental voluntary disclosure. Interviews were used to enhance the quantitative results interpreted according to the four pathways proposed by Tilt (2006) and characterised by several levels of internal environmental management and voluntary disclosure.

Findings

The results indicated that companies implement more internal activities than external disclosure. Environmental planning and operational practices were the most important changes carried out. When environmental management accounting and environmental disclosure were also implemented, environmental aspects were more integrated within companies, thus revealing that a more structured integration of sustainability aspects within organisational values had taken place. The results underline the importance of primarily establishing a set of internal changes, driven by environmental planning, to promote organisational change.

Research limitations/implications

The study presents a larger empirical analysis of the organisational change pathways followed by companies, showing similarities and differences among the four pathways. The results underline the importance of both dimensions for studying organisational changes. The framework of Tilt has been enriched, considering a more precise explanation of the internal aspects and adding the concept of the quality of disclosure as proxy to assess organisational change.

Originality/value

Organisational change is investigated through an extensive analysis of internal and external aspects and collecting quantitative and qualitative evidence. The analysis complements previous sustainability accounting literature focussed on the analysis of internal environmental management and external disclosure.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 2006

Kuang‐Hsun Shih, Hsueh‐Ju Chen and Jason C.H. Chen

To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental

Abstract

Purpose

To examine whether there are differences with respect to internal auditors' attitude toward environmental protection, cognizance of environmental auditing and environmental knowledge.

Design/methodology/approach

A questionnaire survey based research method is used and a Mann‐Whitney U‐test as well as a T‐test is applied on this data.

Findings

There is no difference between internal auditors in the manufacturing industry and those in the service industry with respect to environmental awareness and cognizance of environmental auditing. Yet there is a significant difference with respect to knowledge of environmental protection.

Research limitations/implications

This study is limited to that of internal auditors' perspectives.

Practical implications

Internal auditors are the “watch dogs” for firms to implement environmental management so that strengthening their environmental knowledge is required.

Originality/value

This study reveals internal auditors' perception toward environmental management in both high‐ and low‐pollution industries that go beyond green auditing issues.

Details

Industrial Management & Data Systems, vol. 106 no. 6
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 2 September 2014

Wantao Yu, Roberto Chavez, Mengying Feng and Frank Wiengarten

The purpose of this paper is to extend previous green supply chain management (GSCM) research by developing and empirically testing a conceptual framework that…

Abstract

Purpose

The purpose of this paper is to extend previous green supply chain management (GSCM) research by developing and empirically testing a conceptual framework that investigates the relationships between three dimensions of integrated green supply chain management (iGSCM) and multiple dimensions of operational performance.

Design/methodology/approach

The study is based on survey data collected from 126 automotive manufacturers in China. The relationships between theoretical constructs are analysed using structural equation modelling.

Findings

This study generates important findings of the significant and positive relationships between iGSCM (internal GSCM, GSCM with customers and GSCM with suppliers) and operational performance in terms of flexibility, delivery, quality and cost.

Practical implications

It is important for managers to simultaneously consider internal GSCM and GSCM with customers and suppliers when implementing environmental sustainability in the supply chains. Overlooking either internal GSCM or external GSCM may hinder their efforts to improve operational performance.

Originality/value

This study contributes to the literature by defining iGSCM that combines three main dimensions, namely, internal GSCM, GSCM with customers and GSCM with suppliers, and empirically testing its impact on multiple operational performance dimensions.

Details

Supply Chain Management: An International Journal, vol. 19 no. 5/6
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 1 October 2001

Dennis W. Taylor, Maliah Sulaiman and Michael Sheahan

Provides findings from a survey of environmental management systems (EMS) auditors at ISO14001‐certified sites of Australian enterprises. Taking a legitimacy theory…

Abstract

Provides findings from a survey of environmental management systems (EMS) auditors at ISO 14001‐certified sites of Australian enterprises. Taking a legitimacy theory perspective, this study investigates the way in which enterprises with certified sites are meeting their implied social contract with stakeholders (also termed “relevant publics”) on environmental conduct. Investigates whether EMSs, and related environmental audit functions, are being treated as quality assurance tools for the betterment of environmental performance, or as impositions to be complied with so as to maintain the credential of ISO 14001 certification per se. Seeks to throw light on this legitimacy theory issue by providing evidence about management’s motivation behind, and strength of support for, the EMS auditing function at ISO 14001‐certified sites. Obtains evidence about the objectives for the EMS auditing function, the resources committed to it and the perceived benefits arising from meeting the requirements for certification. Results point consistently to the conclusion that management have emphasised having enough compliance to maintain their site’s ISO 14001 certification credential.

Details

Managerial Auditing Journal, vol. 16 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 June 2018

Sheila Namagembe, S. Ryan and Ramaswami Sridharan

The purpose of this paper is to assess the relationship between five green practices and firm performance. In addition, this paper investigates the influence of each green…

Abstract

Purpose

The purpose of this paper is to assess the relationship between five green practices and firm performance. In addition, this paper investigates the influence of each green practice on environmental performance, economic benefits, and economic costs.

Design/methodology/approach

Data were collected based on a cross-sectional survey of owner/managers of 200 manufacturing SME firms in Uganda, Africa. SPSS was used to find descriptive means and test relationships between green practices and performance outcomes. Structural equation modelling was used to test for the influence of each practice on performance outcomes. The structural equation modelling results were obtained using the Covariance-Based Structural Equation Modelling software. Results were compared with similar studies conducted in developing countries.

Findings

Different green practices affect different performance dimensions in different ways across different industries. For example, eco-design and internal environmental management practices significantly influence environmental performance; green purchasing and internal environmental management practices significantly influence economic benefits; and internal environmental management practices affect economic costs. Overall internal environmental management is the key to positive outcomes across the three performance criteria. The authors show how the results obtained vary from similar studies conducted in developing countries and explain possible reasons for the difference.

Research limitations/implications

Africa is a rapidly industrialising nation faced with difficult choices between economic growth and increased pollution. Because SMEs represent the majority of manufacturing firms, they are the main polluters. Hence, better understanding of the costs and benefits, both environmental and economic, is important to encourage green practice adoption for the betterment of community health and prosperity.

Originality/value

Despite numerous studies on the relationships between green practice adoption and performance outcomes, only a few studies include both economic costs and benefits in addition to environmental performance. The study covers five green supply chain practices, whereas most similar studies are limited in the number of practices examined. The African context is unique and important because industrial development and environmental protection goals are in conflict. Similar studies are predominant in an Asian context which is more developed than Africa. The findings and comparisons raise important questions for further research in relation to the roles of national regulations, geographical markets and industry types in furthering green practices in manufacturing.

Details

Management of Environmental Quality: An International Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1477-7835

Keywords

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Article
Publication date: 5 February 2018

Jing Wang and Jun Dai

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on…

Abstract

Purpose

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on performance in Chinese firms. The paper also aims to theorize and empirically assess a comprehensive SSCM practices and performance model. The model incorporates two aspects of SSCM practices: internal and external management, and analyses the impact on corporate sustainability performance from all dimensions.

Design/methodology/approach

This paper develops a conceptual model to investigate the impact of SSCM practices on the firm performance. Based on the data of 172 Chinese firms, this paper analyzes the impact of SSCM practices on firm economic performance, environmental performance, and social performance for each dimension by using PLS structural equation methods.

Findings

The results show that firm’s internal SSCM practices have a positive impact on firm’s environmental performance and social performance. Moreover, environmental performance and social performance are positively related to economic performance.

Originality/value

A comprehensive SSCM practices performance model is proposed and empirically assessed for Chinese firms. The results of this investigation support the hypotheses that SSCM practices are environmentally and socially necessary and are favorable for business. A series of approach and implications of SSCM practices is recommended.

Details

Industrial Management & Data Systems, vol. 118 no. 1
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 8 January 2020

Waqar Ahmed, Arsalan Najmi and Farhana Khan

With the challenge of ecological business sustainability, concepts like green design, eco-friendly products, sustainable technologies and efficient processes have…

Abstract

Purpose

With the challenge of ecological business sustainability, concepts like green design, eco-friendly products, sustainable technologies and efficient processes have compelled the organizations to adopt change. The purpose of this paper is to focus on understanding the impact of green supply chain (GSC) management practices and institutional pressures on economic and environmental performances of organizations in an unstable developing economy.

Design/methodology/approach

Data were collected from the supply chain specialists working in manufacturing firms through a questionnaire. Valid data of 101 respondents were used for analyzing the relationship among the constructs with the help of structural equation modeling.

Findings

The result of this study reveals that internal GSC practices and institutional pressure have a negative insignificant impact on economic performance, whereas all the constructs are the significant contributors toward improving environmental performance.

Practical implications

This study will help the supply chain decision makers to make a strategy that is beneficial for improving both economic and environmental dimensions of the performance of a firm.

Originality/value

An environmental management study under a rapidly changing scenario is always helpful to understand the behavior and its impact. This study is very useful and need of a time in the context of any developing country facing an economic and environmental crisis.

Details

Management of Environmental Quality: An International Journal, vol. 31 no. 5
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 30 July 2018

Moez Essid and Nicolas Berland

This paper aims to analyze the organizational capabilities involved in the adoption of environmental management tools in eight large French firms. The analysis also…

Abstract

Purpose

This paper aims to analyze the organizational capabilities involved in the adoption of environmental management tools in eight large French firms. The analysis also examines the antecedents that contributed to the emergence of those capabilities and the consequences of their involvement in terms of environmental management.

Design/methodology/approach

To analyze the organizational capabilities deployed when environmental management tools are adopted, this paper takes an exploratory approach based on a qualitative study of eight large French firms.

Findings

The findings show how organizational capabilities, dynamic and ordinary, are operationalized in the adoption of environmental management tools. This operationalization is made possible by internal and external antecedents and simple and complex routines. The findings also identify two possible configurations of organizational capabilities, each one leading to a specific form of environmental management. The first configuration leads to stand-alone environmental management systems, while the second succeeds in engendering integrated management systems. This study shows that this difference is explained by heterogeneous endowments in terms of antecedents across firms.

Practical implications

The study provides useful information for managers about the conditions that favor and facilitate adoption of environmental management tools and the ways these conditions operate.

Social implications

The study illustrates the impact of society on large firms’ adoption of certain environmental management practices. It shows that external visibility – which has created strong societal pressure – is one of the external antecedents that led eight large French firms to develop specific organizational capabilities.

Originality/value

In analyzing the antecedents, routines and capabilities involved in the adoption of environmental management tools, the study adds some original, innovative contributions to current knowledge on the conditions for adoption of such tools.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 2 March 2015

Chee Yew Wong, Christina WY Wong and Sakun Boon-itt

The need to integrate environmental management into supply chains has been recognized recently. Yet, there is a lack of theoretical ground and conceptual framework guiding…

Abstract

Purpose

The need to integrate environmental management into supply chains has been recognized recently. Yet, there is a lack of theoretical ground and conceptual framework guiding such efforts to leverage resources and capabilities across supply chain partners. Grounded on stakeholder and resource orchestration theories, the purpose of this paper is to map the emerging practices, develops a theoretical framework, and proposes future research for understanding an emerging best-practice called “green supply chain integration” (GSCI).

Design/methodology/approach

A systematic literature review of 142 academic articles is conducted to ensure the process of framework development is auditable and repeatable. The article selection criteria are aligned with the review question ensuring that related theories and practices are identified and evaluated.

Findings

The paper illustrates how stakeholder and resource orchestration theories can be used to explain an integrative approach of environmental management in supply chains. The paper identifies four GSCI practices – internal, supplier, customer, and stakeholder GSCI. A theoretical framework and proposition also provide for new directions of research.

Research limitations/implications

The results of this paper are drawn from an extensive review of the existing literature and novel practices that have not been revealed and could have been missed. The emerging practices and theoretical framework can be used for further empirical investigation.

Originality/value

This paper integrates theoretical concepts and empirical findings from the disparate literature and identifies four emerging practices of environmental management by developing a theoretical framework and proposition for future research.

Details

International Journal of Physical Distribution & Logistics Management, vol. 45 no. 1/2
Type: Research Article
ISSN: 0960-0035

Keywords

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