Search results

1 – 10 of over 85000
Book part
Publication date: 3 December 2003

Marc J Epstein

This paper provides a review of the progress made in both academic literature and corporate practice over the last forty years. Although there has been an increase in the…

Abstract

This paper provides a review of the progress made in both academic literature and corporate practice over the last forty years. Although there has been an increase in the number of companies producing social and environmental reports, the quality of the disclosures has not increased. Further, there is little evidence of progress in the integration of social and environmental impacts into management decisions. The paper provides suggestions on research needs to increase the integration of social and environmental impacts into management decisions and improve both the internal reporting and external disclosures and accountability of corporations.

Details

Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76231-070-8

Article
Publication date: 6 March 2017

Lachlan McDonald-Kerr

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination…

4145

Abstract

Purpose

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This is done through an investigation of disclosures contained within key publicly available documents pertaining to the project.

Design/methodology/approach

The study deploys content analysis to initially identify relevant disclosures. Themes and subthemes are based on definitions of social and environmental accounting adapted from prior research. Relevant information was used to develop “silent accounts” to identify and analyse accountability issues in the case.

Findings

It was found that a number of claims made throughout reporting were unsupported or insufficiently explained. At the same time, it is found that various forms of basic measurements used to describe social and environmental issues conveyed the rationale of decision makers. It is concluded that many of the claims were asserted rather than evidenced; yet, the manner and context of their presentation gave them the appearance of being incontestable truths. Further, it is argued that the portrayal of social and environmental issues through measurable means is emblematic of values associated with contemporary neoliberal and public sector reforms.

Research limitations/implications

The findings and conclusions of this study are contextually bound and therefore limited to this case.

Practical implications

This paper illustrates problems with the reporting of non-financial information and strengthens our understanding of the use of “silent accounting”. It illustrates the value of this approach to research examining accounting and accountability issues.

Originality/value

The findings contribute to the literature on social and environmental accounting by providing unique empirical analysis of non-financial disclosures within publicly available reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 16 September 2022

Amina Mohamed Buallay

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between…

Abstract

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability reporting and primary sector's performance (Agriculture and Food Industries Sector and Energy Sector). The second section discusses and investigates the relationship between sustainability reporting and secondary sector's performance (Manufacturing Sector). The final section discusses and investigates the relationship between sustainability reporting and tertiary sector's performance (Banks and Financial Services Sector, Retail Sector, Telecommunication and Information Technology Sector, and Tourism Sector).

Book part
Publication date: 10 August 2018

Afshin Mehrpouya and Imran Chowdhury

In this chapter, we reexamine the notion that socially responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes…

Abstract

In this chapter, we reexamine the notion that socially responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes, institutional settings, and actors involved, we present a framework that is more attentive to the multiplicity and conditionality of the mechanisms operating in the often tenuous connection between firms’ social behavior and financial performance. Building and expanding upon existing analyses of the CSP–CFP linkage, our model helps to explain the mixed results from a wide range of empirical studies which examine this link. It also provides a novel theoretical account to help guide future researches that are more attentive to conditionalities and contextual contingencies.

Details

Sustainability, Stakeholder Governance, and Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-316-2

Keywords

Article
Publication date: 14 September 2015

Mohammadreza Amiri Khorheh, Frank Moisiadis and Hoda Davarzani

The purpose of this paper is to identify and categorize the social and environmental impacts of transportation systems, and address the appropriate solutions to mitigate…

1858

Abstract

Purpose

The purpose of this paper is to identify and categorize the social and environmental impacts of transportation systems, and address the appropriate solutions to mitigate and manage these impacts in order to achieve sustainability.

Design/methodology/approach

This research performs a comprehensive literature review to suggest a framework on socio-environmental impacts of transportation and related solutions. The proposed framework is analyzed through quantitative methods and a survey study in freight transport.

Findings

Findings support the direct relation of potential solutions and socio-environmental impacts of transportation. All four categories of solutions (technological, socio-economic and political, cultural and behavioral, and infrastructure related) reveal direct impact on reduction of environmental impacts. However only technological solutions were found to be influential on social impacts of the transportation.

Originality/value

To the best of the authors’ knowledge there has not been any comprehensive framework covering social and environmental impacts of transportation in the literature. In addition, this paper categorizes potential solutions to enhance socio-environmental performance of the transportation and investigates their effectiveness.

Details

Management of Environmental Quality: An International Journal, vol. 26 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 5 February 2018

Jing Wang and Jun Dai

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on…

3360

Abstract

Purpose

The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on performance in Chinese firms. The paper also aims to theorize and empirically assess a comprehensive SSCM practices and performance model. The model incorporates two aspects of SSCM practices: internal and external management, and analyses the impact on corporate sustainability performance from all dimensions.

Design/methodology/approach

This paper develops a conceptual model to investigate the impact of SSCM practices on the firm performance. Based on the data of 172 Chinese firms, this paper analyzes the impact of SSCM practices on firm economic performance, environmental performance, and social performance for each dimension by using PLS structural equation methods.

Findings

The results show that firm’s internal SSCM practices have a positive impact on firm’s environmental performance and social performance. Moreover, environmental performance and social performance are positively related to economic performance.

Originality/value

A comprehensive SSCM practices performance model is proposed and empirically assessed for Chinese firms. The results of this investigation support the hypotheses that SSCM practices are environmentally and socially necessary and are favorable for business. A series of approach and implications of SSCM practices is recommended.

Details

Industrial Management & Data Systems, vol. 118 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 29 June 2012

Neungruthai Nickie Petcharat and Joseph M. Mula

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement…

1645

Abstract

Purpose

The purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.

Design/methodology/approach

This study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.

Findings

The results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.

Research limitations/implications

This study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.

Originality/value

This study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.

Article
Publication date: 25 February 2020

Samuel Famiyeh, Amoako Kwarteng, Disraeli Asante Darko and Vivian Osei

The purpose of the work is to use a systematic process to identify the environmental and social impacts of small-scale alluvial gold mining projects using data from Ghana.

Abstract

Purpose

The purpose of the work is to use a systematic process to identify the environmental and social impacts of small-scale alluvial gold mining projects using data from Ghana.

Design/methodology/approach

In this work, we used survey data collected from experts in the mining sector. This was followed by the use of a risk analysis approach to identify the significant and non-significant environmental and social impacts.

Findings

Seven key impacts associated with typical alluvial mining operations were identified. The first two are the loss of vegetation and the issue of airborne diseases from dust as a result of vegetation losses during the clearing of vegetation in the block out area. The third and fourth issues were loss of vegetation and airborne diseases as a result of vegetation losses during the removal of overburden. The fifth, sixth and seventh, most significant issues identified were the pollution from smoke fumes from the processing machines; and wastewater from the washing process. The last issue of significance was the dust pollution from the transportation of the washed gravel back to the mined pit.

Research limitations/implications

One main limitation is that the data for this study were collected from Ghana.

Practical implications

The results indicate the need for proper and systematic measures to identify the environmental and social impacts of mining activities.

Originality/value

The work provides some insights into the strategies of identifying environmental and social impacts of mining activities. It is also one of the key works that systematically identify environmental and social impacts of small-scale alluvial gold projects.

Details

Management of Environmental Quality: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1477-7835

Keywords

Book part
Publication date: 27 September 2021

Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary and Tanjum Haque

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we…

Abstract

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we have limited understanding of the relationships between marketing actions and firms' social performance (SP) and environmental performance (EP). Understanding these links is critical to enhancing sustainable FP, SP, and EP. Moreover, the literature provides limited understanding of the measures by which SP and EP may be operationalized, or the data necessary to reach a conclusion. This study bridges these gaps by extensively reviewing the extant literature to offer a set of measures and data sources to operationalize SP and EP, and empirically show their relationships with marketing actions. We find that greenhouse gas (GHG) emission, environmental disclosure score, waste reduction, energy consumption, and recycling are prominent measures of EP, and that social disclosure score, philanthropy or community spending, and diversity of gender and race are prominent measures of SP. The KLD, ASSET4, and Bloomberg are prominent sources of data that can be used to operationalize SP, to which CDP may be added for EP. We also show that marketing actions positively affect EP and SP. This study contributes to the extant literature on SP and EP by identifying measures and data sources and linking marketing actions to both performance types. It contributes to policy development by identifying the importance of EP and SP and how marketing actions can help achieve such performance.

Book part
Publication date: 28 October 2021

Nuraddeen Abubakar Nuhu, Kevin Baird and Sophia Su

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in…

Abstract

This study examines the impact of environmental activity management (EAM) on triple bottom line (TBL) performance and the role that sustainability strategies play in mediating these relationships. Data were collected using a survey of Australian managers and analysed using structural equation modelling (SEM). The findings indicate that each of the three levels of EAM – Environmental Activity Analysis, Environmental Activity Cost Analysis, and Environmental Activity Based Costing – influence-specific aspects of performance, either directly and/or indirectly through environmental and social sustainability strategies. The findings suggest that managers could enhance their use of EAM practices through the use of sustainability strategies in order to enhance performance. This study provides empirical insight into the impact that EAM practices and environmental and social sustainability strategies have on all three aspects of TBL performance.

1 – 10 of over 85000