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1 – 10 of over 1000As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to…
Abstract
Purpose
As a typical nature-based solution to climate change, forestry carbon sinks are vital to achieving carbon neutrality in China. However, regulations in China are insufficient to promote the development of carbon offset projects in forestry. This study aims to identify the regulatory obstacles impeding the development of forestry offsets under China’s certified emission reduction (CCER) and explore ways to improve the regulatory system.
Design/methodology/approach
This study conducts a qualitative analysis using a normative legal research method. This study conducted a synthetic review of national and local regulatory documents to gain insights into the regulatory landscape of forestry offsets in China. The main contents and characteristics of these documents are illustrated. Furthermore, related secondary literature was reviewed to gain further insight into forestry offset regulations and to identify significant gaps in China’s CCER regulation.
Findings
Forestry offset regulations under the CCER are characterized by fragmentation and a relatively lower legally binding force. There is no systematic institutional arrangement for forestry offset development, impeding market expectations and increasing transaction costs. The main challenges in China’s regulation of forestry carbon sinks include entitlement ambiguity, complicated rules for registration and verification, a lack of mechanisms for incentives, risk prevention and biodiversity protection.
Originality/value
Forestry carbon sinks’ multiple environmental and social values necessitate their effective development and utilization. This study assessed forestry offset regulations in China and proposed corresponding institutional arrangements to improve forestry carbon sink regulations under the CCER.
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Katherine Piper and James Longhurst
This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with…
Abstract
This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with sustainability thought leaders, and online survey and interviews with company sustainability leaders – to consider and critique the use of the carbon management hierarchy (CMH) by selected corporate bodies in the UK. The derived empirical evidence base enables a triangulated view of current performance and potential improvements. Currently, carbon management models are flawed, being vague in relation to the operational reductions required prior to offsetting and making no mention of Science Based Targets nor the role corporations could play in wider sustainability initiatives. An amended CMH is proposed incorporating wider sustainability initiatives, varying forms of offsets, the inclusion of accounting frameworks and an annual review mechanism to ensure progress towards carbon neutrality. If such a model were to be widely used, it would provide more rapid carbon emissions reductions and mitigation efforts, greater certainty in the authenticity of carbon offsets, wider sustainability impacts and a faster trajectory towards carbon neutrality.
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Qingyun Zhu, Yanji Duan and Joseph Sarkis
The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint…
Abstract
Purpose
The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint implications impact consumer perceptions toward retailers and logistics service providers. Blockchain and carbon neutrality, each can be expensive to adopt and complex to manage, thus getting the “truth” on decarbonization may require additional costs for consumers.
Design/methodology/approach
Experimental modeling is used to address these critical and emergent issues that influence practices across a set of supply chain actors. Three hypotheses relating to the relationship between blockchain-supported carbon offset information and consumer perceptions and intentions associated with the product and supply chain actors are investigated.
Findings
The results show that consumer confidence increases when supply chain carbon offset information has greater reliability, transparency and traceability as supported by blockchain technology. The authors also find that consumers who are provided visibility into various shipping options and the product's journey carbon emissions and offset – from a blockchain-supported system – they are more willing to pay a premium for both the product and shipping options. Blockchain-supported decarbonization information disclosure in the supply chain can lead to organizational legitimacy and financial gains in return.
Originality/value
Understanding consumer action and sustainable consumption is critical for organizations seeking carbon neutrality. Currently, the literature on this understanding from a consumer information provision is not well understood, especially with respect to blockchain-supported information transparency, visibility and reliability. Much of the blockchain literature focuses on the upstream. This study focuses more on consumer-level and downstream supply chain blockchain implications for organizations. The study provides a practical roadmap for considering levels of blockchain information activity and consumer interaction.
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Jae Yeon Sim, Natalie Kyung Won Kim and Jeong-Taek Kim
This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.
Abstract
Purpose
This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.
Design/methodology/approach
This study investigates the overall impact of a Korean tax reform that introduced a tighter loss deduction through a difference-in-differences approach and regression discontinuity design.
Findings
This study finds that firms subject to the more restrictive tax loss offset provisions tend to file fewer patents than firms not subject to the provision. The authors further find that this effect is more pronounced for firms with high R&D intensity, more investment opportunities and weaker monitoring mechanisms.
Research limitations/implications
The results of this study suggest that more restrictive loss carryforward provisions may deter firms from innovation. This study contributes to the literature on the impact of tax loss rules, the effect of tax policies on investments and the real effects of corporate taxation.
Practical implications
This study sheds light on the debate of the consequences of a Korean tax reform. Specifically, the authors examine whether a stricter tax loss offset policy indeed dampens corporate innovation.
Originality/value
This study exploits a unique and infrequent exogenous tax policy change. The South Korean tax reform creates a treatment group of large firms that were affected by the tax reform, and a control group of small and medium-sized firms that were unaffected. This study takes advantage of this setting to examine the research question.
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This system is at the heart of corporate ‘net zero’ pledges. However, offsets are also controversial, with critics claiming that they are not just ineffective, but sometimes even…
Details
DOI: 10.1108/OXAN-DB282955
ISSN: 2633-304X
Keywords
Geographic
Topical
The aim of this paper, using the intuitionistic fuzzy (IF)–set based Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) method, is to create…
Abstract
Purpose
The aim of this paper, using the intuitionistic fuzzy (IF)–set based Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) method, is to create multicriteria decision-making (MCDM) mechanism that evaluates the papers according to the offset print quality, separately for each of the CMYK colors. Thanks to the mechanism, the most suitable and the most unsuitable paper for printing is determined.
Design/methodology/approach
With the IF PROMETHEE method, respectively, deviations are calculated by linear criteria type; the overall IF preference relation matrix is obtained. Finally, the positive and negative outranking flows are calculated; by obtaining net outranking flows, all papers are ranked from best to worst for printability.
Findings
Based on the results of the MCDM algorithm; the best offset printing quality is Matte Coated 115 gr. for cyan, magenta and black and Glossy Coated 115 gr. for yellow. The worst offset printing quality for all papers is 70 gr. III. low grade paper. According to the findings, when all colors are examined, the best paper for offset printing quality is coated papers; the worst paper is III. low grade papers.
Originality/value
The creation of mechanism that evaluates all criteria together leads to the most accurate result. Cases of hesitation are also addressed using an IF-based algorithm; all criteria were assigned individual importance levels, and a single result was obtained by activating all of the criteria simultaneously. Therefore reasons, this is paper that will bring innovation and shed light on studies in this field.
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Namrata Gangil, Arshad Noor Siddiquee, Jitendra Yadav, Shashwat Yadav, Vedant Khare, Neelmani Mittal, Sambhav Sharma, Rittik Srivastava and Sohail Mazher Ali Khan M.A.K. Mohammed
The purpose of this paper is to compile a comprehensive status report on pipes/piping networks across different industrial sectors, along with specifications of materials and…
Abstract
Purpose
The purpose of this paper is to compile a comprehensive status report on pipes/piping networks across different industrial sectors, along with specifications of materials and sizes, and showcase welding avenues. It further extends to highlight the promising friction stir welding as a single solid-state pipe welding procedure. This paper will enable all piping, welding and friction stir welding stakeholders to identify scope for their engagement in a single window.
Design/methodology/approach
The paper is a review paper, and it is mainly structured around sections on materials, sizes and standards for pipes in different sectors and the current welding practice for joining pipe and pipe connections; on the process and principle of friction stir welding (FSW) for pipes; identification of main welding process parameters for the FSW of pipes; effects of process parameters; and a well-carved-out concluding summary.
Findings
A well-carved-out concluding summary of extracts from thoroughly studied research is presented in a structured way in which the avenues for the engagement of FSW are identified.
Research limitations/implications
The implications of the research are far-reaching. The FSW is currently expanding very fast in the welding of flat surfaces and has evolved into a vast number of variants because of its advantages and versatility. The application of FSW is coming up late but catching up fast, and as a late starter, the outcomes of such a review paper may support stake holders to expand the application of this process from pipe welding to pipe manufacturing, cladding and other high-end applications. Because the process is inherently inclined towards automation, its throughput rate is high and it does not need any consumables, the ultimate benefit can be passed on to the industry in terms of financial gains.
Originality/value
To the best of the authors’ knowledge, this is the only review exclusively for the friction stir welding of pipes with a well-organized piping specification detailed about industrial sectors. The current pipe welding practice in each sector has been presented, and the avenues for engaging FSW have been highlighted. The FSW pipe process parameters are characteristically distinguished from the conventional FSW, and the effects of the process parameters have been presented. The summary is concise yet comprehensive and organized in a structured manner.
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Meng Wang, Yongheng Li, Yanyan Shi and Fenglan Huang
With the development of artificial intelligence, proximity sensors show their great potential in intelligent perception. This paper aims to propose a new planar capacitive sensor…
Abstract
Purpose
With the development of artificial intelligence, proximity sensors show their great potential in intelligent perception. This paper aims to propose a new planar capacitive sensor for the proximity sensing of a conductor.
Design/methodology/approach
Different from traditional structures, the proposed sensor is characterized by sawtooth-structured electrodes. A series of numerical simulations have been carried out to study the impact of different geometrical parameters such as the width of the main trunk, the width of the sawtooth and the number of sawtooths. In addition, the impact of the lateral offset of the approaching graphite block is investigated.
Findings
It is found that sensitivity is improved with the increase of the main trunk with, sawtooth width and sawtooth number while a larger lateral offset leads to a decrease in sensitivity. The performance of the proposed planar capacitive proximity sensor is also compared with two conventional planar capacitive sensors. The results show that the proposed planar capacitive sensor is obviously more sensitive than the two conventional planar capacitive sensors.
Originality/value
In this paper, a new planar capacitive sensor is proposed for the proximity sensing of a conductor. The results show that the capacitive sensor with the novel structure is obviously more sensitive than the traditional structures in the detection of the proximity conductor.
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Leela Velautham, Jeremy Gregory and Julie Newman
The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning…
Abstract
Purpose
The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.
Design/methodology/approach
The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.
Findings
While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.
Originality/value
This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.
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