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Article
Publication date: 4 December 2024

Matthew Phillip Johnson, Jakob Strobel and Gregory Trencher

To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has…

Abstract

Purpose

To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has categorized numerous carbon management and carbon accounting actions, these domains have often been studied in isolation. We classify carbon management actions into four categories (inaction, ineffective, supportive and effective) and connect them to carbon accounting actions in a subsequent step, revealing four archetypical patterns of corporate decarbonization responses. The primary aim of this empirical study is to comprehensively assess how companies implement carbon management and carbon accounting actions in parallel and build an understanding of the various factors affecting each other, and how these domains affect carbon performance altogether.

Design/methodology/approach

This study adopted a maximum diverse sampling approach to assess carbon management actions in 22 international companies and link them to carbon accounting actions. Data sources included interviews with sustainability managers, field notes from a joint meeting and sustainability reports. The heterogeneous sample aimed for maximum diversity, covering various sectors and headquarters locations, yet all companies have communicated a commitment to reducing carbon emissions. A qualitative content analysis was used to find connections between carbon management actions and carbon accounting actions, resulting in four archetypical patterns.

Findings

The study identifies a range of carbon management actions, from inaction to effective action, and corresponding carbon accounting actions for monitoring, disclosure, and internal information use. Effective carbon management actions correlate with comprehensive carbon accounting actions, while ineffective management shows limited use of these actions. Based on these findings, we examine links between carbon management and carbon accounting and identify four archetypical patterns of corporate decarbonization responses.

Originality/value

This study examines the interconnectedness of carbon management and carbon accounting, identifying archetypical patterns that explain their effectiveness in reducing corporate carbon emissions. It provides a framework for analyzing companies’ carbon management and highlights the essential role of carbon accounting in monitoring, disclosing and internal data use. Said framework and conclusions can guide future research and management.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Purpose

Additive manufacturing (AM) or solid freeform fabrication (SFF) technique is extensively used to produce intrinsic 3D structures with high accuracy. Its significant contributions in the field of tissue engineering (TE) have significantly increased in the recent years. TE is used to regenerate or repair impaired tissues which are caused by trauma, disease and injury in human body. There are a number of novel materials such as polymers, ceramics and composites, which possess immense potential for production of scaffolds. However, the major challenge is in developing those bioactive and patient-specific scaffolds, which have a required controlled design like pore architecture with good interconnectivity, optimized porosity and microstructure. Such design not only supports cell proliferation but also promotes good adhesion and differentiation. However, the traditional techniques fail to fulfill all the required specific properties in tissue scaffold. The purpose of this study is to report the review on AM techniques for the fabrication of TE scaffolds.

Design/methodology/approach

The present review paper provides a detailed analysis of the widely used AM techniques to construct tissue scaffolds using stereolithography (SLA), selective laser sintering (SLS), fused deposition modeling (FDM), binder jetting (BJ) and advanced or hybrid additive manufacturing methods.

Findings

Subsequently, this study also focuses on understanding the concepts of TE scaffolds and their characteristics, working principle of scaffolds fabrication process. Besides this, mechanical properties, characteristics of microstructure, in vitro and in vivo analysis of the fabricated scaffolds have also been discussed in detail.

Originality/value

The review paper highlights the way forward in the area of additive manufacturing applications in TE field by following a systematic review methodology.

Details

Rapid Prototyping Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1355-2546

Keywords

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