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1 – 10 of over 4000The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting…
Abstract
Purpose
The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.
Design/methodology/approach
A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.
Findings
The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.
Research limitations/implications
More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.
Originality/value
The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.
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The aim of this paper is to contribute to empirical research dealing with the measurement of green and sustainable supply chain management(SSCM) practices. The paper intends to…
Abstract
Purpose
The aim of this paper is to contribute to empirical research dealing with the measurement of green and sustainable supply chain management(SSCM) practices. The paper intends to empirically evaluate the practices maturity related to green supply chain management (GSCM) in one of the most strategic sectors in Saudi Arabia, namely, pharmaceutical sector.
Design/methodology/approach
Based on a research questionnaire, data were collected from 111 respondents in pharmaceutical companies. Data analysis has been conducted based on Statistical Package for the Social Sciences (SPSS) program to evaluate the extent to which pharmaceutical companies in Kingdom of Saudi Arabia (KSA) are mature regarding each sustainable SCM dimension.
Findings
The results reflect high adoption of green practices related to SCM by pharmaceutical companies operating in KSA that are highly meeting environmental requirements that represent one of the core objectives of KSA vision 2030.
Research limitations/implications
The study presents a platform based on which future studies can link the maturity of Sustainable SCM with the firm's performance.
Practical implications
This study provided professionals and managers in the pharmaceutical sector with in-depth insights regarding the maturity of their green practices related to SCM. This study also proposed a framework that could be by managers to continuously assess their Sustainable SCM practices.
Originality/value
This research intends to demonstrate to what extent SSCM in pharmaceutical sector are mature.
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Qinghua Zhu, Joseph Sarkis and Kee-hung Lai
Due to the different institutional pressure such as those from market, regulations and competitors, companies have implemented green supply chain management (GSCM). Unfortunately…
Abstract
Purpose
Due to the different institutional pressure such as those from market, regulations and competitors, companies have implemented green supply chain management (GSCM). Unfortunately, tens of GSCM practices exist. Whether all companies should implement GSCM and how to achieve both environmental and economic performance are still not clear for many companies. The purpose of this paper is to develop models that can be helpful for companies to identify right GSCM practices and implement GSCM effectively and efficiently.
Design/methodology/approach
Based on about 18 years of study on GSCM with four surveys in China in 2001, 2005, 2012 and 2016, as well as numerous site visits and interviews mainly in China but also in Japan, Germany and Canada, this paper explores institutional drivers as well as opportunities and challenges using theoretical analysis and case studies. GSCM is defined considering a product life cycle. A key three-step GSCM approach is theoretically developed considering opportunities and challenges through life cycle analysis (LCA) of a product and position of a company.
Findings
All companies should implement GSCM practices to avoid risks. To effectively implement GSCM practices, a company should understand the life cycle of its product and its position in the supply chain. A key three-step LCA-based approach can help companies to identify the critical GSCM practices.
Originality/value
A key three-step LCA-based approach for GSCM implementation is originally developed based on theoretical analysis and eight years of study.
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Mahak Sharma, Rose Antony, Ashu Sharma and Tugrul Daim
Supply chains need to be made viable in this volatile and competitive market, which could be possible through digitalization. This study is an attempt to explore the role of…
Abstract
Purpose
Supply chains need to be made viable in this volatile and competitive market, which could be possible through digitalization. This study is an attempt to explore the role of Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business performance from the lens of natural resource-based view.
Design/methodology/approach
The study tests the proposed model using a covariance-based structural equation modelling and further investigates the ranking of each construct using the artificial neural networks approach in AMOS and SPSS respectively. A total of 234 respondents selected using purposive sampling aided in capturing the industry practices across supply chains in the UK. The full collinearity test was carried out to study the common method bias and the content validity was carried out using the item content validity index and scale content validity index. The convergent and discriminant validity of the constructs and mediation study was carried out in SPSS and AMOS V.23.
Findings
The results are overtly inferring the significant impact of Industry 4.0 practices on creating smart and ultimately sustainable supply chains. A partial relationship is established between Industry 4.0 and supply chain agility through a smart supply chain. This work empirically reinstates the combined significance of green practices, Industry 4.0, smart supply chain, supply chain agility and supply chain resilience on sustainable business value. The study also uses the ANN approach to determine the relative importance of each significant variable found in SEM analysis. ANN determines the ranking among the significant variables, i.e. supply chain resilience > green practices > Industry 4.0> smart supply chain > supply chain agility presented in descending order.
Originality/value
This study is a novel attempt to establish the role of digitalization in SCs for attaining sustainable business value, providing empirical support to the mediating role of supply chain agility, supply chain resilience and smart supply chain and manifests a significant integrated framework. This work reinforces the integrated model that combines all the constructs dealt with in silos so far in prior literature.
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Flavia Cristina Silva, Fabio Ytoshi Shibao, Isak Kruglianskas, José Carlos Barbieri and Paulo Antonio Almeida Sinisgalli
In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network…
Abstract
Purpose
In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network composed of small companies and individual entrepreneurs related to common product and by-product flows. The paper aims to discuss these issues.
Design/methodology/approach
This research presents an applied nature, is characterized as exploratory and adopted the case study as a technical procedure using sources and methods of data collection. The primary data were collected through direct observation of the processes and semi-structured interviews with managers and owners.
Findings
The most widespread practices are related to product design. However, in most cases, the implementation was punctual and did not present continuous and corresponding actions, which highlights the embryonic contours of European Commission (EC) in the observed network. The practices from the management category were less observed, which revels the environmental variable is not included in the strategic business planning.
Research limitations/implications
The research documents the application of CE practices in a local network and brings this current paradigm shift to the Brazilian context.
Practical implications
To overcome barriers to the implementation of EC practices, it is suggested to restructure commercial relations, to formulate public policies and to develop infrastructures that facilitate the materiality of flows and the market.
Social implications
The study highlights the need of public policies that promotes cross-sectoral cooperation in accordance with NSWP objectives.
Originality/value
Despite the focus on EC implemented practices this study offers a framework of the research routes on the main barriers and suggests actions to overcome the challenges in the transition from the economy to the circular model.
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Gabriela Scur, Adriana Marotti de Mello, Lilian Schreiner and Fernando José das Neves
The purpose of this paper is to investigate how technology-forcing regulations affect the product development process in the supply chain of heavyweight vehicles.
Abstract
Purpose
The purpose of this paper is to investigate how technology-forcing regulations affect the product development process in the supply chain of heavyweight vehicles.
Design/methodology/approach
Through a case study, this paper seeks to understand how one of the leading companies in heavyweight vehicles manufacturing industry and its engine supplier in Brazil introduce eco-design practices into its engine development process.
Findings
Through case studies conducted in a heavyweight vehicle producer and its engine supplier, this study shows that, in addition to meeting the standards and legislation, the automaker uses ecodesign practices during the product development cycle such as a design that eliminates harmful and hazardous materials and a project that allows recycling, the reuse of parts and energy efficiency, thereby reducing the environmental impact. However, without the mandatory requirements imposed by federal legislation, products with lower environmental impacts would rarely be developed, as environmental performance is not demanded by customers, who are mainly cost driven. Technology-forcing regulations play an important role in enhancing the adoption of ecodesign practices, but market and competitive conditions also play an important role.
Originality/value
Several studies on the impacts of public policies and development for the automobile sector have been conducted, but there is a lack of studies in the area of commercial vehicles, especially in Brazil. Therefore, this research is justified by new demands of society, in addition to the necessity of complying with legal requirements and the adoption of good practices related to eco-design.
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Akshay Jadhav, Shams Rahman and Kamrul Ahsan
This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of…
Abstract
Purpose
This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.
Design/methodology/approach
The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).
Findings
This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.
Originality/value
First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.
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Pourya Pourhejazy and Oh Kyoung Kwon
Nowadays, climate change and environmental pollution have become major international concerns, in which logistics and manufacturing activities are playing the major role. In the…
Abstract
Nowadays, climate change and environmental pollution have become major international concerns, in which logistics and manufacturing activities are playing the major role. In the past decade, more attention has been directed toward environmental issues than ever before. The Paris agreement is one of the most recent milestones in this regard. Due to local and international legislation, managers are highly encouraged to seek out sustainable innovations and strategies to reduce the negative impacts of their business activities. An array of academic and practical activities has been formed around the greening of the supply chain (SC). This paper attempts to review and classify green supply chain management (GSCM) disciplines and best practices from a practical point of view. The authors also investigate the different areas of application and review the GSCM practices in some well-known companies. On this basis, the paper disclose the superiority of Apple company over the other studied cases in applying green practices, particularly in the manufacturing and design areas, while the parcel delivery company has been quite active in the green transportation and green marketing. It is also shown that all of the reviewed cases have been successful in implementing green logistics initiatives thus far.
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Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria
This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into…
Abstract
Purpose
This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.
Design/methodology/approach
A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.
Findings
Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.
Research limitations/implications
The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.
Practical implications
The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.
Originality/value
The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.
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Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…
Abstract
Purpose
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.
Design/methodology/approach
The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.
Findings
Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.
Research limitations/implications
The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.
Practical implications
An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.
Social implications
The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.
Originality/value
This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.
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