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Open Access
Article
Publication date: 13 May 2022

Sue Ogilvy, Danny O'Brien, Rachel Lawrence and Mark Gardner

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and…

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Abstract

Purpose

This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.

Design/methodology/approach

This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.

Findings

The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.

Practical implications

The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.

Social implications

Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.

Originality/value

To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 11 August 2014

Abstract

Details

Multidisciplinary Insights from New AIB Fellows
Type: Book
ISBN: 978-1-78441-038-4

Content available
Book part
Publication date: 27 September 2023

Abstract

Details

High Impact Practices in Higher Education: International Perspectives
Type: Book
ISBN: 978-1-80071-197-6

Open Access
Book part
Publication date: 4 June 2021

Briony Anderson and Mark A. Wood

This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious…

Abstract

This chapter examines the phenomenon of doxxing: the practice of publishing private, proprietary, or personally identifying information on the internet, usually with malicious intent. Undertaking a scoping review of research into doxxing, we develop a typology of this form of technology-facilitated violence (TFV) that expands understandings of doxxing, its forms and its harms, beyond a taciturn discussion of privacy and harassment online. Building on David M. Douglas's typology of doxxing, our typology considers two key dimensions of doxxing: the form of loss experienced by the victim and the perpetrator's motivation(s) for undertaking this form of TFV. Through examining the extant literature on doxxing, we identify seven mutually non-exclusive motivations for this form of TFV: extortion, silencing, retribution, controlling, reputation-building, unintentional, and doxxing in the public interest. We conclude by identifying future areas for interdisciplinary research into doxxing that brings criminology into conversation with the insights of media-focused disciplines.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Content available
Article
Publication date: 1 March 2015

Natalya Totskaya

Prior studies argue that social capital is vital for firm growth. Adding to this line of research, this paper provides more evidence regarding the contribution of bonding and…

1976

Abstract

Prior studies argue that social capital is vital for firm growth. Adding to this line of research, this paper provides more evidence regarding the contribution of bonding and bridging social ties to various aspects of small-l and medium-sized enterprise (SME) development. Building on the original data from Russia, this paper investigates the effects of firm-internal and firm-external relational ties on SME performance and geographic expansion. The findings indicate that horizontal bridging ties facilitate specific strategies of SME growth. Thus, this paper supports prior research conducted in the Asian context, and allows for extending the outcomes of bonding and bridging social capital into broader institutional settings. In addition, this study raises the question of relationship between the composition of social capital and distinct organizational characteristics of SMEs. Finally, the paper discusses the implications for future research, and outlines some practical recommendations for SMEs operating in emerging markets.

Details

New England Journal of Entrepreneurship, vol. 18 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Content available
Book part
Publication date: 1 September 2017

Abstract

Details

The Ideological Evolution of Human Resource Management
Type: Book
ISBN: 978-1-78743-389-2

Content available
Book part
Publication date: 16 September 2013

Abstract

Details

Mergers and Alliances: The Operational View and Cases
Type: Book
ISBN: 978-1-78350-054-3

Content available
Article
Publication date: 1 March 2017

A. Banu Goktan, Alka Gupta, Subhendu Mukherjee and Vishal K. Gupta

The link between social interaction and entrepreneurial activity has attracted considerable attention in the entrepreneurship literature. In this study, we focus on individual…

Abstract

The link between social interaction and entrepreneurial activity has attracted considerable attention in the entrepreneurship literature. In this study, we focus on individual cultural values, shaped by interactions in the social space, as they relate to opportunity evaluation, a cornerstone of the entrepreneurial process. We test our predictions in India, a non-Western society that has sustained one of the highest rates of entrepreneurial activity in the world. Our findings suggest that value orientation of high power distance is negatively associated with opportunity evaluation whereas uncertainty avoidance, collectivism, and femininity are positively associated with opportunity evaluation.

Details

New England Journal of Entrepreneurship, vol. 20 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Content available
Book part
Publication date: 30 June 2023

Jillian Paragg

Abstract

Details

Mixed Race Life Stories
Type: Book
ISBN: 978-1-80071-049-8

Content available
Article
Publication date: 30 September 2014

Tracy Porter

319

Abstract

Details

American Journal of Business, vol. 29 no. 3/4
Type: Research Article
ISSN: 1935-5181

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