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1 – 10 of 421This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable…
Abstract
Purpose
This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable development.
Design/methodology/approach
Informed by the ongoing academic debate on library neutrality and activism, this article presents an analysis of 30 qualitative interviews with librarians and directors in four public libraries. Through comparative case study design, the analysis explores the negotiations of neutrality and activism in the organisational response to the sustainable development goals (SDGs), in public events connected with environmental sustainability and in the engagement of librarians with various higher education backgrounds and competencies.
Findings
The neutrality of Norwegian public libraries is tied to the libraries’ function as a social meeting place and arena for public debate. While the agenda for sustainable development is perceived as neutral by many of the interview participants, there are ongoing negotiations on how politically charged initiatives should be and whether public conversations on environmental and climate issues need to represent a balance of opinions. The case libraries have developed different strategies, and while non-traditional collections and events centred on sustainability may provide a middle ground, the negotiations of neutrality and activism are influenced both by competencies and personal engagement.
Originality/value
This article shows how neutrality is negotiated in public libraries, with the strategies to build a sustainable society through both conventional means and activism.
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Abstract
Purpose
Promoting electric vehicles (EVs) is an effective way to achieve carbon neutrality. If EVs are widely adopted, this will undoubtedly be good for the environment. The purpose of this study is to analyze the impact of network externalities and subsidy on the strategies of manufacturer under a carbon neutrality constraint.
Design/methodology/approach
In this paper, the authors propose a game-theoretic framework in an EVs supply chain consisting of a government, a manufacturer and a group of consumers. The authors examine two subsidy options and explain the choice of optimal strategies for government and manufacturer.
Findings
First, the authors find that the both network externalities of charging stations and government subsidy can promote the EV market. Second, under a relaxed carbon neutrality constraint, even if the government’s purchase subsidy investment is larger than the carbon emission reduction technology subsidy investment, the purchase subsidy policy is still optimal. Third, under a strict carbon neutrality constraint, when the cost coefficient of carbon emission reduction and the effectiveness of carbon emission reduction technology are larger, social welfare will instead decrease with the increase of the effectiveness of emission reduction technology and then, the manufacturer’s investment in carbon emission reduction technology is lower. In the extended model, the authors find the effectiveness of carbon emission reduction technology can also promote the EV market and social welfare (or consumer surplus) is the same whatever the subsidy strategy.
Practical implications
The network externalities of charging stations and the subsidy effect of the government have a superimposition effect on the promotion of EVs. When the network effect of charging stations is relatively strong, government can withdraw from the subsidized market. When the network effect of charging stations is relatively weak, government can intervene appropriately.
Originality/value
Comparing previous studies, this study reveals the impact of government intervention, network effects and carbon neutrality constraints on the EV supply chain. From a sustainability perspective, these insights are compelling for both EV manufacturers and policymakers.
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Jonathan R. Barton, Paula Hernández Díaz, Andrés Robalino-López, Timothy Gutowski, Ignacio Oliva, Gabriela Fernanda Araujo Vizuete and María Rojas Cely
This paper aims to analyze the influences of context and methodological differences in how universities confront, report and manage carbon neutrality in selected Andean…
Abstract
Purpose
This paper aims to analyze the influences of context and methodological differences in how universities confront, report and manage carbon neutrality in selected Andean universities, contrasted with a university in the USA.
Design/methodology/approach
A sequential, mixed-methods design, using quantitative and qualitative approaches was applied. The data analysis is based on a systematic literature review with bibliometric analysis to identify how carbon neutrality in universities is understood and applied. Informed by the quantitative analysis, the qualitative phase compared the assessment methodologies, opportunities and obstacles in three Andean universities – EAFIT in Colombia, EPN in Ecuador and the UC in Chile – contrasted with MIT (USA) for comparative purposes beyond the region.
Findings
The bibliometric analysis points to the evolution of carbon management and carbon neutrality in universities and indicates how universities have applied methodologies and defined opportunities and obstacles. In this comparative experience, the contextual issues are brought to the fore. The conclusions highlight the importance of context in carbon neutrality assessment and argue against crude comparative metrics. While carbon assessment protocols provide data on which actions may be taken, the phase of carbon management development and the specifics of context – based on local institutional, geographical, climatic, cultural, socioeconomic and national policy conditions – are far more relevant for identifying actions.
Research limitations/implications
This study only considered four universities, and the findings are not generalizable. The argument highlights the point that contextual factors generate important differences that may complicate simple comparisons based on the university's type or size. It also highlights the differences in the carbon calculation methodologies used by the institutions.
Practical implications
Results build on the recent publications that document the Latin American context. The article contributes to knowledge about Andean university commitments and actions relating to climate change and carbon neutrality. This knowledge can contribute to how universities in the region seek to apply different methodologies, set targets and the timing of actions and consider their contextual opportunities and obstacles.
Originality/value
Comparing university carbon footprints and carbon neutrality plans is an emerging topic, presenting methodological and institutional difficulties. This paper reveals some of these difficulties by comparing parameters, actions and implementation processes against contextual factors. While there is a drive for international and national comparisons and systematization of data on university carbon performance, significant methodological gaps still need to be resolved to account for these contextual factors.
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This paper explores whether fintech paves the way for the transition to carbon neutrality in the context of China’s climate policy uncertainty (CCPU) and the influence of the…
Abstract
Purpose
This paper explores whether fintech paves the way for the transition to carbon neutrality in the context of China’s climate policy uncertainty (CCPU) and the influence of the ocean carbon sink market.
Design/methodology/approach
We apply a novel wavelet analysis technique to investigate the time-frequency dependence between the CCPU index, the CSI (China Securities Index) Fintech Theme Index (CFTI) and the Carbon Neutral Concept Index (CNCI).
Findings
The empirical results show that CCPU and CFTI have a detrimental effect on CNCI in high-frequency bands. Furthermore, in low-frequency domains, the development of CFTI can effectively promote the realization of carbon neutrality.
Practical implications
Our findings show that information from the CCPU and CFTI can be utilized to forecast the movement of CNCI. Therefore, the government should strike a balance between fintech development and environmental regulation and, hence, promote the use of renewable energy to reduce carbon emissions, facilitating the orderly and regular development of the ocean carbon sink market.
Originality/value
The development of high-quality fintech and positive climate policy reforms are crucial for achieving carbon neutrality targets and promoting the growth of the marine carbon sink market.
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Eva Costa Dias, Micaela Pinho and Diana Preto
This paper aims to explore the intricate and controversial sale of six hydroelectric dams in the Douro hydrographic basin by Energias de Portugal (EDP), a prominent Portuguese…
Abstract
Purpose
This paper aims to explore the intricate and controversial sale of six hydroelectric dams in the Douro hydrographic basin by Energias de Portugal (EDP), a prominent Portuguese energy company, to a French Consortium – ENGIE. The transaction, completed at the end of 2020, has sparked significant debate and scrutiny within the Portuguese legal and fiscal spheres due to its corporate and budgetary manoeuvres. The crux of the controversy lies in the complex corporate restructuring strategies used by EDP and the acquiring consortium to execute this transaction. These strategies, aimed at achieving tax neutrality, effectively circumvented the traditional tax liabilities typically associated with large-scale asset transfers. The paper delves into the legal intricacies of this operation, scrutinising the application of taxes such as stamp duty, corporate income tax, value added tax and property transfer tax, which were, in theory, applicable to the transaction. Furthermore, this study examines the broader implications of the deal, particularly concerning the principle of tax neutrality in corporate restructurings, the enforcement of anti-abuse clauses and the economic substance over legal form doctrine.
Design/methodology/approach
This study is based on secondary data supported by publicly reported evidence.
Findings
This case study highlights the challenges in taxing corporate transactions in the modern financial landscape and reflects these corporate manoeuvres' societal and ethical considerations.
Originality/value
Through an analysis of legal frameworks, corporate strategies and tax policies, this paper provides a comprehensive understanding of the transaction and its implications, offering insights valuable to legal professionals, policymakers and scholars in corporate law, taxation and business ethics.
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Alina Steblyanskaya, Mingye Ai, Artem Denisov, Olga Efimova and Maksim Rybachuk
Understanding China's carbon dioxide (
Abstract
Purpose
Understanding China's carbon dioxide (
Design/methodology/approach
In this study using the input and output (IO) table's data for the selected years, the authors found the volume of
Findings
Results show that in the industries with a huge volume of
Originality/value
“Transport, storage, and postal services” and “Smelting and processing of metals” industries in China has the second place concerning emissions, but over the past period, emissions have been sufficiently reduced. “Construction” industry produces a lot of emissions, but this industry does not carry products characterized by large emissions from other industries. Authors can observe that Jiangsu produces a lot of
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This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.
Abstract
Purpose
This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.
Design/methodology/approach
This study adopts a phenomenological methodology to explore carbon accounting by setting the scope of the phenomenon, establishing research methods, conducting interviews with 30 participants from 14 emitting entities and four accounting firms and establishing methods for data analysis. Five themes were identified using a five-step coding method.
Findings
The results show no uniformity in the accounting treatment of carbon trading; however, common characteristics exist, and they have generally adopted simplified and conservative accounting methods under China’s emission trading scheme. Their common characteristics are that the granted allowances are not recognised as assets by most emitting entities, emissions allowance assets are measured using the historical cost method, most emitting entities only conduct accounting when there are actual cash flows or outflows with regard to carbon emissions allowance trading, and only a few emitting entities disclose carbon trading information in their financial statements or corporate social responsibility reports.
Originality/value
This study highlights accountants’ crucial role in carbon activities by guiding emitting entities’ low-carbon initiatives and culture and transforming managers’ mindsets. It also introduces the China Accounting Standards Committee-based accounting methods for allowances and obligations, aiding carbon disclosure quality and sustainability. These findings also inform the carbon accounting standards that may enhance corporate accountability and address climate change.
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Daria Plotkina, Hava Orkut and Meral Ahu Karageyim
Financial services industry is increasingly showing interest in automated financial advisors, or robo-advisors, with the aim of democratizing access to financial advice and…
Abstract
Purpose
Financial services industry is increasingly showing interest in automated financial advisors, or robo-advisors, with the aim of democratizing access to financial advice and stimulating investment behavior among populations that were previously less active and less served. However, the extent to which consumers trust this technology influences the adoption of rob-advisors. The resemblance to a human, or anthropomorphism, can provide a sense of social presence and increase trust.
Design/methodology/approach
In this paper, we conduct an experiment (N = 223) to test the effect of anthropomorphism (low vs medium vs high) and gender (male vs female) of the robo-advisor on social presence. This perception, in turn, enables consumers to evaluate personality characteristics of the robo-advisor, such as competence, warmth, and persuasiveness, all of which are related to trust in the robo-advisor. We separately conduct an experimental study (N = 206) testing the effect of gender neutrality on consumer responses to robo-advisory anthropomorphism.
Findings
Our results show that consumers prefer human-alike robo-advisors over machinelike or humanoid robo-advisors. This preference is only observed for male robo-advisors and is explained by perceived competence and perceived persuasiveness. Furthermore, highlighting gender neutrality undermines the positive effect of robo-advisor anthropomorphism on trust.
Originality/value
We contribute to the body of knowledge on robo-advisor design by showing the effect of robot’s anthropomorphism and gender on consumer perceptions and trust. Consequently, we offer insightful recommendations to promote the adoption of robo-advisory services in the financial sector.
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This study aims to quantify sectoral energy and carbon intensity, revisit the validity of the Environmental Kuznets Curve (EKC) and explore the relationship between economic…
Abstract
Purpose
This study aims to quantify sectoral energy and carbon intensity, revisit the validity of the Environmental Kuznets Curve (EKC) and explore the relationship between economic diversification and CO2 emissions in Bahrain.
Design/methodology/approach
Three stages were followed to understand the linkages between sectoral economic growth, energy consumption and CO2 emissions in Bahrain. Sectoral energy and carbon intensity were calculated, time series data trends were analyzed and two econometric models were built and analyzed using the autoregressive distributed lag method and time series data for the period 1980–2019.
Findings
The results of the analysis suggest that energy and carbon intensity in Bahrain’s industrial sector is higher than those of its services and agricultural sectors. The EKC was found to be invalid for Bahrain, where economic growth is still coupled with CO2 emissions. Whereas CO2 emissions have increased with growth in the manufacturing, and real estate subsectors, the emissions have decreased with growth in the hospitability, transportation and communications subsectors. These results indicate that economic diversification, specifically of the services sector, is aligned with Bahrain’s carbon neutrality target. However, less energy-intensive industries, such as recycling-based industries, are needed to counter the environmental impacts of economic growth.
Originality/value
The impacts of economic diversification on energy consumption and CO2 emissions in the Gulf Cooperation Council petroleum countries have rarely been explored. Findings from this study contribute to informing economic and environment-related policymaking in Bahrain.
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Liang Ren, Zerong Zhou, Yaping Fu, Ao Liu and Yunfeng Ma
This study aims to examine the impact of the decision makers’ risk preference on logistics routing problem, contributing to logistics behavior analysis and route integration…
Abstract
Purpose
This study aims to examine the impact of the decision makers’ risk preference on logistics routing problem, contributing to logistics behavior analysis and route integration optimization under uncertain environment. Due to the unexpected events and complex environment in modern logistics operations, the logistics process is full of uncertainty. Based on the chance function of satisfying the transportation time and cost requirements, this paper focuses on the fourth party logistics routing integrated optimization problem considering the chance preference of decision makers from the perspective of satisfaction.
Design/methodology/approach
This study used the quantitative method to investigate the relationship between route decision making and human behavior. The cumulative prospect theory is used to describe the loss, gain and utility function based on confidence levels. A mathematical model and an improved ant colony algorithm are employed to solve the problems. Numerical examples show the effectiveness of the proposed model and algorithm.
Findings
The study’s findings reveal that the dual-population improvement strategy enhances the algorithm’s global search capability and the improved algorithm can solve the risk model quickly, verifying the effectiveness of the improvement method. Moreover, the decision-maker is more sensitive to losses, and the utility obtained when considering decision-makers' risk attitudes is greater than that obtained when the decision-maker exhibits risk neutrality.
Practical implications
In an uncertain environment, the logistics decision maker’s risk preference directly affects decision making. Different parameter combinations in the proposed model could be set for decision-makers with different risk attitudes to fit their needs more accurately. This could help managers design effective transportation plans and improve service levels. In addition, the improved algorithm can solve the proposed problem quickly, stably and effectively, so as to help the decision maker to make the logistics path decision quickly according to the required confidence level.
Originality/value
Considering the uncertainty in logistics and the risk behavior of decision makers, this paper studies integrated routing problem from the perspective of opportunity preference. Based on the chance function of satisfying the transportation time and cost requirements, a fourth party logistics routing integrated optimization problem model considering the chance preference of decision makers is established. According to the characteristics of the problem, an improved dual-population ant colony algorithm is designed to solve the proposed model. Numerical examples show the effectiveness the proposed methods.
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