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Manufacturing companies continue to encounter a diverse set of obstacles while embracing sustainable development goals. Accordingly, the purpose of this study is to explore critical sustainable development-related barriers to flexible packaging manufacturing companies in the New Zealand context.

Drawing on a qualitative multiple case studies approach, the authors collected data from the New Zealand flexible packaging industry. Semistructured interviews were conducted with the senior corporate managers in two large flexible packaging companies. Following the thematic analysis approach, the authors analyzed the information collected from the participants and synthesized our findings under the key dimensions of internal and external barriers to sustainable development.

The findings revealed that internal barriers to sustainable flexible packaging are linked to economic, operational and technical issues. Conversely, external barriers include global crises and disruption, customer behavior and preferences and institutional and infrastructural-related aspects. Based on the analysis of empirical findings, the authors further identified the underlying reasons for sustainable flexible packaging barriers and recommended guidelines that could assist corporate managers and policymakers in addressing obstacles inhibiting the flexible packaging industry from adopting sustainable business practices.

The authors argue that this study is one of the early studies to consider inhibiting factors to incorporate sustainable development into the New Zealand flexible packaging industry context. Building on a range of theoretical perspectives, the authors extend the current body of knowledge seeking to advance the sustainable development agenda in the New Zealand flexible packaging industry and offer recommended pathways fostering sustainable development in a distinctive manufacturing context.

The purpose of this article is twofold. First, this study characterises the current state of the bio-packaging market's development. Second, it identifies key factors influencing and possible scenarios of the bio-packaging market transition to increase the market share of compostable packaging.

The results of 29 in-depth interviews (IDIs) with representatives of the key groups of bio-packaging supply chains' (SCs') stakeholders were the input for the consideration of the research problem.

The main economic, legal, social and technological enablers and barriers to the bio-packaging regime transition are recognised, and their impact at the market level is explained. The authors recognised the hybrid transition scenario towards an increase in the market share of compostable packaging related to the three traditional pathways of transformation, reconfiguration and technological substitution.

This study contributes to a better understanding of the socio-technical system theory by examining interdependencies between landscape (external environment), market regime (bio-packaging market) and niche innovations (compostable packaging) as well as system transition pathways. The findings and conclusions on bio-packaging market developments can be important lessons learnt to be applied in different countries due to the same current development stage of the compostable packaging lifecycle worldwide.

This study aims to compare and analyze the impact of the commonly used takeout packing (Kraft paper bowl and plastic bowl) through life cycle assessment, then certain suggestions for the development of green packaging could be provided.

In this study, Simapro software was used to calculate and analyze the whole life cycle of takeout packaging from the stage of raw materials, production and processing and waste disposal.

Twelve environmental categories were used to quantitatively analyze the environmental impact of the two different bowls. The results showed that the impact of Kraft paper bowl on the environment was less than that of plastic bowl, regardless of raw material, processing or waste stage. Kraft paper bowl was better than plastic bowl.

This study compared and analyzed the progress of 750-mL bowls made with different materials and specific specifications.

Green packaging is the development trend of the future packaging and follows the principle of reduce, resue, recycle, degradable. According to the calculation results, corresponding suggestions can be put forward from production, processing, use, waste and other aspects, and make corresponding contributions to the development of green packaging.

The contribution and impact of each stage of the product on the environment can be studied. The environmental impacts, such as global warming potential and water scarcity, can be reduced through different solutions, such as the use of green materials, good processing techniques and higher recycling rates.

The study aims to compare and analyze the impact of the commonly used pallets (wooden pallet and plastic pallets), using life cycle assessment (LCA), then provide certain suggestions for the development of green packaging.

In this study, software Simapro was used to calculate and analyze the whole life cycle of pallets from the stage of raw materials and production to processing and waste disposal.

A total of 12 environmental categories were used to quantitatively analyze the environmental impact of the four different pallets. The results showed that, regardless of raw material, processing, or waste stage, the environmental impact of wooden pallet was lower than that of plastic pallet. Wooden pallet was better than plastic pallets.

This study compared and analyzed the pallet of 1 × 1.2m with different materials.

Green packaging is the development trend of the future packaging, which follows the principle of 3R1D. According to the calculation results, corresponding suggestions can be put forward from production, processing, using, wasting and other aspects, and make corresponding contributions to the development of green packaging.

The contribution and impact of each stage of the product on the environment can be studied. The environmental impact, such as global warming potential, water scarcity, can be reduced through different solutions such as the use of green materials, good processing techniques and higher recycling rates.

This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made by straw fibres and bioplastic. In particular, the obtained boxes are intended to be used for wine bottles.

A systematic procedure has been adopted, which underpins on a comprehensive analysis of the design requirements and the function modelling of the process. By considering well-known models of the engineering design process, the work focuses on the early design stages that precede the embodiment design of the whole components of the plant.

The followed design approach allowed to preliminarily evaluate different alternatives of the process from a functional point of view, thus allowing to identify the preferred conceptual process solution. Based on the identified functional sequence, a first evaluation of the potential productivity and the required human resources has been performed.

The procedure shown in this work has been applied only for the considered case of compostable packaging, and other applications are needed to optimize it. Nevertheless, the adopted systematic approach can be adapted for any context where it is necessary to conceive a new production plant for artefacts made by innovative materials.

The work presented in this paper represents one of the few practical examples available in the literature where systematic conceptual design procedures are presented. More specifically, to the best of the authors’ knowledge, this is the very first application of systematic design methods to compostable packaging production.

This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.

Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.

For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.

Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study aims to describe the design and synthesis of two novel azo and imine chromophores-based dyes derived from two different aldehydes with intramolecular colour matching that are pH sensitive.

The visible absorption wavelength (λ_max) was extended when azo chromophore was included in imine-based systems. The dyed patterns created sophisticated colour-changing paper packaging sensors with pH-sensitive chromophores using alum as a mediator or mordant. Due to the tight adhesive bonding, the dyes on paper’s cellulose fibres could not be removed by ordinary water even at extremely high or low pH, which was confirmed by scanning electron microscopy analysis. The dyed patterns demonstrated an evident, sensitive and fast colour-changing mechanism with varying pH, from pale yellow to red for Dye-I and from pale yellow to brown-violet for Dye-II.

The λ_max for colour changing was recorded from 400 to 490 nm for Dye-I, whereas from 400 to 520 for Dye-II. The freshness judgement of food was checked using actual experiments with cooked crab spoilage, where the cooked crab was incubated at 37 ^oC for 6 h to see the noticeable colour change from yellow to brown-violet with Dye-II. The colour-changing mechanism was studied with Fourier transform infrared (FTIR) spectra at different pH, and thin layer chromatography, nuclear magnetic resonance and FTIR spectroscopy studied the desired structure formation of the dyes. Potential uses for smart packaging sensors include quickly detecting food freshness during transportation or right before consumption.

1. Two novel azo-imine dyes have been synthesized with a pH-responsive effect. 2. The pH-responsive mechanism was studied. 3. The study was supported by computational chemistry using density functional theory. 4. The obtained dyes were used to make pH-responsive sensors for seafood packaging to judge the freshness.

This study investigates whether the visualization of agricultural products influences consumers’ purchase intentions in the context of farmer-assisted livestreaming in China. Moreover, it explores the moderating effect of packaging functionality and the mediating effect of consumer trust.

Consumers in China from multiple social media platforms participated in this survey, which yielded 333 valid responses for analysis.

The results revealed a positive relationship between the video presentation about the agricultural production process and consumers’ purchase intention, which is mediated by consumers’ trust. Meanwhile, packaging functionality moderates the relationship between agricultural product visualization and consumers’ purchase intentions as well as the indirect effect of consumers’ trust.

This study extends the application of the stimulus-organism-response (SOR) model to the field of farmer-assisted livestreaming. By building a more detailed model, this study adds to knowledge on the influencing mechanisms of consumers’ purchase intentions in farmer-assisted livestreaming.