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Article
Publication date: 28 August 2019

Nathalie Crutzen, Jonas Van Bockhaven, Stefan Schaltegger and Rudolf Giffinger

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 4
Type: Research Article
ISSN: 2040-8021

Book part
Publication date: 10 December 2013

Nathalie Crutzen and Christian Herzig

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Abstract

Purpose

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Approach

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Findings

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

Originality of the chapter

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Content available
Book part
Publication date: 10 December 2013

Abstract

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Article
Publication date: 24 June 2019

Jo-Ting Huang-Lachmann

Understanding policy consequences for cities is very important in an urban setting, especially in this era of developing solutions for grand challenges. Climate change adaptation…

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Abstract

Purpose

Understanding policy consequences for cities is very important in an urban setting, especially in this era of developing solutions for grand challenges. Climate change adaptation and smart cities are emerging topics in the climate change and sustainability domain. Therefore, this paper aims to achieve a better understanding of policy consequences and exploring synergies of climate change adaptation and smart cities are valuable for both research and practice.

Design/methodology/approach

This paper systematically reviews synergies of smart city applications in urban climate change adaptation literature. A systematic literature review and content analysis are carried out to answer the research questions and a theoretically based smart cities concept matrix with synergetic coproduction theory is used to assess the empirical studies.

Findings

Key findings are that the model of synergetic coproduction could identify the benefits co-existing in smart city and climate change adaptation. While smart people and smart government play the fundamental roles, synergies could co-occur in other smart city dimensions. Smart city applications in climate change adaptation could increase competitiveness in cities by exploiting the opportunities as well as reducing the harmful risks.

Research limitations/implications

The outcomes of the smart city applications in climate change adaptation aim to contribute to the exploration of developing indicators for smart city studies in climate change.

Practical implications

The findings provide successful examples for city governments and stakeholders to identify the low-hanging fruits as well as win-win adaptations. The results could also serve as the exploration of indicators in the field of smart city in climate change. The smart cities concept with the synergetic coproduction theoretical model could be further developed into a sustainability accounting and reporting methodology for cities to improve their sustainability information management.

Social implications

The successful cases showing benefits could serve as examples for public-private partnerships to develop strategies to exploit opportunities in smart city applications and climate change adaptation. The review results also show that the integrated approach of smart city and climate change adaptation is possible and beneficial – hopefully the city managers and policymakers will continue to apply the integrated approach with smart city and further climate action agenda.

Originality/value

This study combines two emerging topics in the assessment, climate change adaptation and smart cities, and represents a new way of assessing literature and possibly policy outcomes for the cities. By using the theoretical framework from smart cities and theory of coproduction, a theory-based framework is developed for assessing the empirical studies of climate adaptation in cities. The findings from the systematic literature review indicate relations among smart city dimensions in a clear manner and also identify the synergies of smart cities and climate adaptation.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

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