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Article
Publication date: 6 December 2022

Hanane Bouhmoud, Dalila Loudyi and Salman Azhar

Considering the world population, an additional 415.1 billion m2 of built floor will be needed by 2050, which could worsen the environmental impact of the construction industry…

Abstract

Purpose

Considering the world population, an additional 415.1 billion m2 of built floor will be needed by 2050, which could worsen the environmental impact of the construction industry that is responsible for one-third of global Carbon Emissions (CEs). Thus, the current construction practices need to be upgraded toward eco-friendly technologies. Building Information Modeling (BIM) proved a significant potential to enhance Building and Infrastructure (B&I) ecological performances. However, no previous study has evaluated the nexus between BIM and B&I CEs. This study aims to fill this gap by disclosing the research evolution and metrics and key concepts and tools associated with this nexus.

Design/methodology/approach

A mixed-method design was adopted based on scientometric and scoping reviews of 52 consistent peer-reviewed papers collected from 3 large scientific databases.

Findings

This study presented six research metrics and revealed that the nexus between BIM and CEs is a contemporary topic that involves seven main research themes. Moreover, it cast light on six key associated concepts: Life Cycle Assessment; Boundary limits; Building Life Cycle CE (BLCCE); Responsible sources for BLCCE; Green and integrated BIM; and sustainable buildings and related rating systems. Furthermore, it identified 56 nexus-related Information and Communication Technologies tools and 17 CE-coefficient databases and discussed their consistency.

Originality/value

This study will fill the knowledge gap by providing scholars, practitioners and decision-makers with a good grasp of the nexus between CEs and BIM and paving the path toward further research, strategies and technological solutions to decrease CEs of B&I sectors and their impacts on the climate change.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 1 January 2012

Matthew Haigh and Matthew A. Shapiro

This paper aims to identify the significance of carbon emissions reporting for investment banking.

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Abstract

Purpose

This paper aims to identify the significance of carbon emissions reporting for investment banking.

Design/methodology/approach

Functionaries at selected financial institutions in the USA, Europe and Australia are interviewed. Carbon emissions reporting methods used by companies are identified using desk research. A proposal from a non‐state actor called the Climate Disclosure Standards Board for general‐purpose carbon emissions reporting is assessed using participant observation. The data gathered are interpreted through a semiotic lens, with focus on the placement, content, and style of reporting, and combining with a functional perspective of decision‐usefulness.

Findings

Environmental investing for well‐diversified investors constitutes a discourse of the imaginary. Financialised constructs have been used to represent heavier polluters as superior “carbon performers” (the imaginary), while reported variations in industrial carbon emissions levels have been ignored in asset allocation decisions (the actual). Environmental investing is conditioned by four factors: exclusion of carbon emissions in constructions of firm value; diverse methods used by firms to calculate, measure and report carbon emissions; the appropriate venue for such reporting; and the quantum of data contained therein. Carbon emissions reports have had some use in investors' assessments of firms' corporate governance.

Practical implications

Risk assessment is likely to be erroneous if using measures that deflate carbon emissions by firms' revenues. This may not matter much as carbon reporting in the hands of investors appears linked to imaginary signification more so than actual portfolio decisions.

Originality/value

The paper contributes to work on the participation of institutional investors in environmental investing and establishes a foundation for future research in general‐purpose reporting on greenhouse gas emissions. Supplemented by desk research, the study uses interviews to provide insights into investors' motivations for environmental investing, and how they use company‐issued carbon reports.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 May 2014

Marcella Ruschi Mendes Saade, Maristela G. da Silva, Vanessa Gomes, Hawllynsgton Gumez Franco, Dimaghi Schwamback and Blandina Lavor

The purpose of this paper is to propose a set of lifecycle-based indicators to describe material eco-efficiency of buildings normalized per unit of gross floor area (GFA), and at…

Abstract

Purpose

The purpose of this paper is to propose a set of lifecycle-based indicators to describe material eco-efficiency of buildings normalized per unit of gross floor area (GFA), and at verifying feasibility of their calculation for building materials and components, based upon four case studies. The paper also examines the effects that discrepancies between two carbon footprint accounting methods (embodied CO2 (ECO2) vs embodied CO2e) have on communication of environmental performance of selected materials.

Design/methodology/approach

The lifecycle assessments (LCAs) were performed through LCA support platform SimaPro 7.3. Data for materials/components production cycle modeling were collected from primary and secondary data from national literature or adapted from Ecoinvent database. Embodied energy, ECO2, blue water footprint (bWF), non-renewable content and volatile organic compound emissions (VOCe) indicators were calculated from lifecycle inventory (LCI) outputs, while embodied CO2e was calculated using CML 2001 v.2.01 impact assessment method.

Findings

Obtained results suggest that a core database comprised of 12 materials and components – cement, ceramic blocks, steel rebar, sawn timber planks, PVC tubes, plywood, PVC conduits, roof steel structure, roundwood, ceramic tiles, hydrated lime and adhesive mortar – provides a very reasonable description of a building's embodied energy (99.63 percent), embodied CO2e (97.50 percent), bWF (96.26 percent), non-renewable content (97.53 percent) and VOCe (95.38 percent) profiles. Except for bWF of cement and concrete, substantial reductions in the metrics’ values captured environmental advantages of partially substituting ground granulated blast furnace slag (ggbs) for clinker Portland.

Originality/value

The disclosure of embodied energy and carbon, as well as of other environmental performance data at whole-building level (per unit of GFA) pointed out in this paper, allows comparability and helps to establish performance goals and benchmarks and to guide policy decisions. Following a coordinated methodological outline, future works are expected to evolve to gradually constitute a LCI database that enables the use of the proposed metrics and of LCA as decision-making tools in the building sector.

Details

Smart and Sustainable Built Environment, vol. 3 no. 1
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 7 September 2015

Delphine Gibassier and Stefan Schaltegger

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two…

4734

Abstract

Purpose

The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to the reporting stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. Based on a qualitative analysis of this in-depth case study, questions about what could be considered an effective carbon management accounting system are raised.

Design/methodology/approach

The research has been conducted with an in-depth case study, using participant observation (Spradley, 1980). The authors follow a pragmatic research approach, and the proposal of Malmi and Granlund (2009) “to create theories useful for practice is to solve practical problems with practitioners and synthesize the novel solutions to a more general form”.

Findings

This case study demonstrates that it is possible to connect two corporate carbon management accounting approaches focusing on products and the organization into a combined carbon management accounting system. This has potential impact in making carbon management accounting in organizations leaner, and more efficient in terms of performance measurement and external communication.

Research limitations/implications

This research is based on a single case study, and more case studies in different industries could highlight further practical implementation difficulties and approaches to overcome.

Practical implications

This paper unveils that different carbon management accounting approaches can emerge in parallel in the same corporation. The paper discusses possibilities and challenges to converge them in terms of methodology (emission factors for example) and/or in terms of information systems, on which the calculations are based.

Originality/value

This is, to our knowledge, the first case study of an organization explicitly acknowledging the existence of multiple emerged carbon management accounting approaches and trying to make sense of them in a convergence process to create an overarching carbon accounting system.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 11 May 2012

Jesper Kronborg Jensen

Over the last decade, multiple initiatives have been undertaken to learn how to capture the carbon footprint of a supply chain at a product level. The purpose of this paper is to…

3659

Abstract

Purpose

Over the last decade, multiple initiatives have been undertaken to learn how to capture the carbon footprint of a supply chain at a product level. The purpose of this paper is to focus on the process of standardization to secure consistency of product carbon footprinting (PCF) and to outline how the current developments in PCF support the need for a standardized method to measure and report environmental performance in supply chains.

Design/methodology/approach

This paper is based on a literature review and a review of international standards for PCF which brings knowledge of PCF to the existing literature of green supply chain management.

Findings

The multiple initiatives for standardization each improve the understanding of standardized methods of conducting PCF. At the same time, however, important differences exist between the standards in terms of the modelling framework to be used when conducting a PCF, and a paradox exists concerning methods for securing future standardization of PCF.

Research limitations/implications

Standards for evaluating emission of greenhouse gases (GHGs) in supply chains are evaluated without consideration of other environmental impacts. In addition, the research only compares international standards, thereby excluding national initiatives.

Practical implications

Standardization efforts can be expected to shape the future practice of measuring emission of GHGs in companies and supply chains which provides a framework for reducing impacts.

Originality/value

Papers that outline the standardization process for PCF have been examined, but this paper adds value by categorizing the field, outlining the latest standards, and by being the first paper to compare standards for PCF on selected criteria and identify gaps.

Details

International Journal of Physical Distribution & Logistics Management, vol. 42 no. 4
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 2 February 2010

Alan C. McKinnon

Interest in product‐level carbon auditing and labelling has been growing in both business and government circles. The purpose of this paper is to examine the practical problems…

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Abstract

Purpose

Interest in product‐level carbon auditing and labelling has been growing in both business and government circles. The purpose of this paper is to examine the practical problems and costs associated with highly disaggregated analyses of greenhouse gas emissions from supply chains. It then weighs these problems and costs against the potential benefits of the carbon labelling of products.

Design/methodology/approach

The views expressed in this paper are based on a review of relevant literature, informal discussions with senior managers and personal experience with the practices being investigated.

Findings

Stock‐keeping unit‐level carbon auditing of supply chains and the related carbon labelling of products will be fraught with difficulty and very costly. While simplification of the auditing process, the use of data inventories and software support may assist these processes, the practicality of applying them to all consumer products seems very doubtful. The resulting benefits to companies and consumers are also highly questionable. The main conclusion, therefore, is that product‐level carbon auditing and labelling is a “wasteful distraction” and that it would be better to devote management time and resources to other decarbonisation initiatives.

Research limitations/implications

To date relatively few firms have carbon audited their supply chains at a product level and so industrial experience is limited. Market research on the likely behavioural response to carbon labelling is also at an early stage. There is sufficient evidence available, however, to conduct an initial critique of product level carbon auditing and labelling.

Practical implications

Some companies and government agencies should reconsider their plans for the carbon labelling of products.

Originality/value

This is the first paper in the logistics/supply chain literature to discuss the advantages and disadvantages of this new form of carbon footprinting and labelling. It is intended to stimulate debate among logistics academics and practitioners.

Details

International Journal of Physical Distribution & Logistics Management, vol. 40 no. 1/2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 24 February 2009

Mario Schmidt

The purpose of this paper is to discuss the growing public interest in climate protection and the desire for climate‐friendly consumption which has led to a previously unimagined…

3079

Abstract

Purpose

The purpose of this paper is to discuss the growing public interest in climate protection and the desire for climate‐friendly consumption which has led to a previously unimagined demand for Carbon Labels on products and various approaches to calculating the carbon footprint of firms or individual products.

Design/methodology/approach

A principal problem in calculating the carbon footprint is the input required to genuinely map the emissions from cradle to grave, in other words the product life path as is customary in a life cycle assessment. Small‐ and medium‐sized companies especially encounter major problems in practice when trying to calculate their footprint and take aspects of upstream CO2 emissions from their suppliers into account as well. The different options regarding how to balance and to include these emissions are compared.

Findings

Such analyses are indispensable against the background of decreasing vertical integration in industrialised countries. This is the classic question concerning the boundaries of balancing, but here with far‐reaching consequences, as incorrect selection of the limits will also falsify the results and conclusions.

Originality/value

The paper demonstrates that there are new methods that can be used to determine CO2 emissions in supply chains from stage to stage recursively and simply pass the data on to the next actor in the chain. A company then only needs to take the data from its direct trading partners into account and can dispense with comprehensive life cycle analyses. This would make CO2 calculations easier but it requires a discussion about the question for what kind of decisions the different approaches are really helpful.

Details

International Journal of Climate Change Strategies and Management, vol. 1 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 6 February 2017

Madeleine Pullman and Robin Wikoff

This purpose of this paper is to understand the environmental impacts of stakeholder-driven sustainable purchasing policies in institutional settings.

3043

Abstract

Purpose

This purpose of this paper is to understand the environmental impacts of stakeholder-driven sustainable purchasing policies in institutional settings.

Design/methodology/approach

The research is framed using stakeholder and life cycle assessment (LCA) theories. The study uses a multi-method approach. Starting with interviews to understand the breadth of sustainability issues and significant food purchases facing institutional purchasing managers, the authors subsequently perform LCA of these various policies using the most popular food item in different categories.

Findings

From the interview results, the authors found that food purchasers focus predominately on cost, thus, are committed to food and packaging reduction. They are driven to buy local foods based on their consumer stakeholders but share their commitment to buying local products if the cost is appropriate. In the LCA of popular food items in multiple scenarios, avoiding food waste of various forms had significantly higher carbon emissions savings than packaging reduction or transportation minimizing (buy local) strategies.

Research limitations/implications

The sample relied solely on the perceptions of institutional purchasing managers in university dining services. Future research should involve collecting data from other stakeholder groups such as the customers themselves, institutional leaders, and in other types of institutional settings such as hospitals and government agencies.

Practical implications

The research provides managers with insights concerning the trade-offs between different sustainability objectives. In particular, findings show that reducing waste related animal protein has a bigger impact on environmental performance than many other popular sustainability objectives such as buying local or reducing packaging waste.

Social implications

The paper focuses on the purchasing trade-offs of buying local vs national food products, different packaging solutions, and food waste generation. These decisions offer some social benefits (improve the economic situation for local farms vs consolidated food producers) as well as multiple environmental benefits.

Originality/value

The paper presents new findings on the sustainability purchasing priorities of stakeholders in institutional food settings and subsequent LCA of those policies to show which might have the most environmental impact.

Details

International Journal of Operations & Production Management, vol. 37 no. 2
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 25 January 2019

Andrea Pelzeter and René Sigg

The purpose of this paper is identification of a methodology to determine CO2 emissions through facility services on an approximate and sufficiently accurate basis. This…

Abstract

Purpose

The purpose of this paper is identification of a methodology to determine CO2 emissions through facility services on an approximate and sufficiently accurate basis. This methodology is to be used by German practitioners for request for proposals (RFPs) and offers of facility services.

Design/methodology/approach

In accordance with ISO 14067, a matrix of CO2-relevant modules for the representation of CO2 emissions from facility services is developed. Key figures for energy consumption, transport and equipment manufacture and use are used in a case study.

Findings

For a transparent CO2 assessment of facility services, the following modules are required: work clothing, devices, vehicles (service personnel), supplies, transportation of personnel and overhead (vehicles and office space). In the case study, facility services account for about 30 per cent of the CO2 emissions originating from the use of the building.

Research limitations/implications

The methodology developed is also applicable to other services. Prior to that, however, the investigation of additional facility services (catering or security) and an extension to other types of facilities is required (office building, hospital, etc.).

Practical implications

The developed methodology allows transparent competition for low-carbon services concepts, for example, in RFP procedures for facility services.

Social implications

CO2-optimised facility services increase the demand for low-emission operating equipment and resources. They therefore have an indirect influence on the development of a low-carbon economy.

Originality/value

To date, there has not been a methodology that supports a transparent and practical summary of the service-related CO2 emissions associated with the resources used in facility services.

Details

Facilities, vol. 37 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 7 August 2017

Andrew Green, John Tzilivakis, Douglas J. Warner and Kathleen Anne Lewis

The purpose of this paper is to examine the suitability of free carbon calculators aimed at the agricultural industry, for use in greenhouse gas (GHG) emission benchmarking, using…

Abstract

Purpose

The purpose of this paper is to examine the suitability of free carbon calculators aimed at the agricultural industry, for use in greenhouse gas (GHG) emission benchmarking, using the European dairy industry as an example.

Design/methodology/approach

Carbon calculators which were claimed to be applicable to European dairy farms were identified and tested using six production scenarios based on data from real European farms supplemented using published literature. The resulting GHG emission estimates, together with estimates apportioned using three functional units, were then compared to determine the robustness of the benchmarking results.

Findings

It was found that although there was a degree of agreement between the seven identified carbon calculators in terms of benchmarking total farm emissions, once a suitable functional unit was applied little agreement remained. Tools often ranked farms in different orders, thereby calling into question the robustness of benchmarking in the studied sector.

Research limitations/implications

The scenario-based approach taken has identified issues liable to result in a lack of benchmarking robustness within this sector; however, there remains considerable scope to evaluate these findings in the field, both within this sector and others in the agricultural industry.

Practical implications

The results suggest that there are significant hurdles to overcome if GHG emission benchmarking is to aid in driving forward the environmental performance of the dairy industry. In addition, eco-labelling foods based on GHG benchmarking may be of questionable value.

Originality/value

At a time when environmental benchmarking is of increasing importance, this paper seeks to evaluate its applicability to sectors in which there is considerable scope for variation in the results obtained.

Details

Benchmarking: An International Journal, vol. 24 no. 6
Type: Research Article
ISSN: 1463-5771

Keywords

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