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The purpose of this paper is to study the use of potential scope reductions in major construction projects for special-purpose buildings. Scope reductions may result in buildings that are less fit for purpose; this will be negative according to a facilities management perspective. The paper discuses to what extent this is the case. Potential reductions of project scope have been a tool for cost control of governmental investments in Norway since 2001.

The study is based on lists of possible reductions that were identified in the early phase of the projects. Information about the outcome of these possible reductions is collected from eleven public building projects.

In the studied projects, reduction lists were equivalent to 2.7 per cent of projects budgets, ranging from 0 to 9 per cent. Contingencies for these projects were 9.5 per cent on average, ranging from 5 to 13 per cent. The reduction lists were typically smaller than the contingencies’ lists. Seven of 11 studied projects had reduction lists established during the front-end phase. Only two projects implemented some of the reductions. These reductions were general reductions of the quality of spaces.

Empirical research results are based on Norwegian experiences. Results are compared to international practices. Future research can include comparisons between facilities projects and other types of investments.

The Norwegian reduction lists can be seen as a type of value engineering. The studied potential reductions are based on an unusually high degree of specification of the potential actions for cost control. International best practice is more concerned with general approaches. The practice of identifying specific potential reductions has little use as an active tool for controlling costs. General reduction options work better than specific reductions. The potential scope reductions do not appear to be a threat in a facilities management perspective.

This is the first study of how potential reductions have been used in public building projects. The findings are of interest related to cost control of major investments in facilities.

Drawing on paradox theory and the category of the “performing-organizing” paradox, the study investigates the tensions firms experience in the context of organizing the processes involved in managing their indirect GHG emissions.

The authors develop hypotheses to explain why the paradox elements of supply chain transparency and supply chain coordination affect firms' ability to reduce their indirect supply chains GHG emissions. Using a two-stage method based on data from Refinitiv and CDP for 2002 to 2021, the authors test this study’s hypotheses through panel regression analyses.

While greater transparency experience with scope 3 emissions disclosure, GSCM practices and broader supply chain engagement are all associated with higher levels of scope 3 emissions levels, both long-term transparency experience and GSCM practices are also associated with relative reductions in scope 3 emissions over time.

Given growing pressures on firms to demonstrate both transparency and legitimacy regarding their scope 3 emissions, firms must understand the characteristics of this paradox as this has implications for how emissions performance is perceived and managed. This study's results suggested that firms need to take both a long-term perspective and effectively communicate the differences involved in reporting their emissions performance to avoid unwarranted criticism.

Filling a gap in sustainable OSCM studies by providing large-scale quantitative insights into the relationships between organizing and performing, the authors demonstrate that the processes involved in firms' efforts of measuring and managing their indirect scope 3 emissions are paradoxically affected by whether performance outcomes are specified as annual absolute levels of scope 3 emissions, or relative changes over time.

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.

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.

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.

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.

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible reporting.

The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis.

At the start of a new assurance engagement, SAPs offer pre-assurance and flexible assurance scopes, allowing them to recruit clients on narrow-scoped engagements. These narrow-scoped engagements focus on disclosed content and limit SAPs’ ability to add value and enhance credibility. During assurance engagements, SAPs educate managers and encourage changing the norms underlying sustainability reporting. At the end of the assurance engagement, SAPs provide a management report demonstrating added-value of assurance and encouraging clients broader-scoped engagements. However, with each assurance engagement, the recommendations offer diminishing returns, often leading managers to question the value of broad-scoped engagements and to consider narrowing the scope to realize savings. Under these conditions, client pressure (potentially managerial capture) along with practitioners’ desires to grow assurance income (potentially professional capture) can affect SAPs’ independence and the quality of their assurance work.

The study implies that regulation mandating the scope of engagements may be called for.

The authors contribute to the research literature in several ways. First, the findings show how professional and managerial capture occurs before, during and at the end of the assurance process. The authors highlight how perceived value addition from sustainability assurance diminishes over time and how this impacts the scope of engagements (with implications for SAPs independence and the quality of assurance work). The authors show these findings in a table, clarifying the complicated interrelationships. Second, the authors contribute to theory by identifying a new form of institutional work. Third, unlike previous studies focused on SAPs, the authors provide insights from the perspectives of both SAPs and SRMs.

The purpose of this paper is to assess whether firms' transparency in supply chain (TISC) statements indicate that substantive action is being taken on modern slavery in UK government supply chains.

The authors analyse 66 of the UK government's strategic suppliers' TISC statements and 20 key documents related to the policy intent of the UK Parliament, 2015 TISC requirements. Qualitative document analysis identifies what suppliers say they are doing and what they are not saying to provide novel insights into how firms employ ambiguity to avoid timely action on modern slavery in their supply chains A set of propositions are developed.

The authors elaborate the concepts of time and change in socially sustainable supply chains and illustrate how firms use ambiguity in TISC statements as a highly strategic form of action to defend the status quo, reduce accountability and delay action for modern slavery within supply chains. The authors identify three ambiguous techniques: defensive reassurance, transfer responsibility and scope reduction that deviate from the policy intention of collaborative action.

The results illustrates how ambiguity is preventing firms from taking collaborative action to tackle modern slavery in their supply chains. The lack of action as a result of ambiguity protects firms, rather than potential victims of modern slavery.

Prior research focuses on technical compliance rather than the content of firms' TISC statements. This qualitative study provides novel insights into the policy-resistant effects of ambiguity and highlights the dynamic and instrumental role of modern slavery reporting. Theoretically, we identify accountability as an essential concept to address the causes of modern slavery in supply chains and for developing collaborative supply chain environments to tackle the issues.

This purpose of this paper is to investigate the volume and background of changes done shortly after project completion.

To ensure a consistent set of projects, selection criteria were related to project budget, time of completion, and executing institution. Data collection included an initial survey followed by interviews.

The study identified frequency and extent of changes/alterations within a certain period after project completion as well as the dominating causes for such changes.

The study is based on a limited number of projects and from three specific Norwegian agencies. Future research should include a larger sample, possibly also covering other sectors.

If acted upon, the suggestions for countermeasures can contribute to reducing or preventing post‐project changes. The findings indicate a need for new performance measures for projects, as the classical parameters provide motivation to project managers and their teams to focus on project cost and timely delivery, rather than the life‐cycle cost.

In sectors experiencing a widespread occurrence of changes after project completion, this could mean that cost overruns or functionality beyond what was sanctioned by the financing bodies are “hidden” in this type of change work. If so, this prevents sponsors and society from seeing the real project cost, and is clearly a misuse of resources.

This paper contributes to the limited literature focusing on changes after project completion. The paper includes material that may help project managers and project owners avoid post‐project changes and the costs and inconvenience associated with such changes.

The purpose of this paper is to provide an analytical model for low carbon supplier development. This study is focused on the level of investment and collaboration decisions pertaining to emission reduction.

The authors’ model includes a fuzzy c-means (FCM) clustering algorithm and a fuzzy formal concept analysis. First, a set of suppliers were classified according to their carbon performances through the FCM clustering algorithm. Then, the fuzzy formal concepts were derived from a set of fuzzy formal contexts through an intersection-based method. These fuzzy formal concepts provide the relative level of investments and collaboration decisions for each identified supplier cluster. A case from the Indian renewable energy sector was used for illustration of the proposed analytical model.

The proposed model and case illustration may help manufacturing firms to collaborate with their suppliers for improving their carbon performances.

The study contributes to the low carbon supply chain management literature by identifying the decision criteria of investments toward low carbon supplier development. It also provides an analytical model of collaboration for low carbon supplier development. Though the purpose of the study is to illustrate the proposed analytical model, it would have been better if the model was empirically validated.

Though the earlier studies on green supplier development program evaluation have considered a set of criteria to decide whether or not to invest on suppliers, these are silent on the relative level of investment required for a given set of suppliers. This study aims to fulfill this gap by providing an analytical model that will help a manufacturing firm to invest and collaborate with its suppliers for improving their carbon performance.

The product design that is best for function, for manufacturing, for assembling and for servicing results in the best product. Such a design is an ideal so difficult to achieve that it has to be tackled in stages, which ultimately have to be successfully integrated. The stages of Design for Manufacture (DFM) and Design for Assembly (DFA) combine towards that integration in the form of Design for Manufacture and Assembly (DFMA). Some broad guidelines for DFMA are given in Table I.

The technology of so‐called new public management (NPM) in the UK encompasses a broad range of approaches to the reform of public services based loosely around notions of downsizing the State, cost‐cutting, marketisation, competition and emphasis on the reform of accounting within the Government. NPM has been utilised in the reform of the old public sector science and technology laboratories. This paper sets out the reasons why the provision of science and technology services may be a discrete area of public service, not necessarily amenable to NPM. It then charts the development of policy and practice in this area, using actual examples of agencification and privatisation. Finally it offers a tentative evaluation of the manifestations of NPM in this area concentrating on ownership, control and accountability; markets and customers; and financial costs and rewards.

The purpose of this paper is to find the pattern with minimal deformation energy while developing from 3D designed garments. Moreover, darts are generated to further reduce deformation energy. The aims of the energy-based flattening method are to reduce the difference between 3D designed garments and 2D flattened patterns in an accurate and efficient way.

This study uses a mass spring method and iterative optimization to analyze pattern contours with minimal contour deformation while flattening three dimensional draping designs into a plane. Darts are generated to further reduce distortion during surface flattening and the energy method is introduced to verify that the analysis results obtained match the garment darts provided by the Bunka formula which is currently widely used in East Asia.

An efficient method for generating optimal darted pattern is presented. It compares the important factors of darts, including position, length and amount. After iterative optimization and darts generation, the maximum energy reduction is about 30 percent.

This study provides an aggregate to analyze and compare the differences between different patterns and conduct a verification comparison with traditional pattern formula.