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Book part
Publication date: 15 June 2020

Mark Starik and Patricia Kanashiro

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to…

Abstract

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to other management theories and key-related concepts including systems and immersion. An integrated approach to sustainability solutions presents several implications for educators, researchers, practitioners, and policymakers, including the need to consider urgent and immediate responses that address sustainability crises at multiple levels and in multiple systems. This chapter is intended to promote reflection, dialogue, and a collective call to action to secure a sustainable world for present and future generations.

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Article
Publication date: 6 January 2021

Bhavya Pande and Gajendra Kumar Adil

Sustainable manufacturing is gaining prominence in light of the rising environmental and social concerns worldwide. One major task to enhance manufacturing sustainability

Abstract

Purpose

Sustainable manufacturing is gaining prominence in light of the rising environmental and social concerns worldwide. One major task to enhance manufacturing sustainability is assessment of the current state of sustainability of a manufacturing firm. This paper reviews the existing sustainability assessment approaches applicable for manufacturing firms and observes that most of these approaches are not easy to apply for reasons such as high amount of skill, data and time requirement. Towards bridging this gap, this study proposes a sustainability assessment approach.

Design/methodology/approach

The assessment approach proposed in the paper uses a predefined list of potential sustainable manufacturing practices (SMPs) covering the primary and support activity domains of a manufacturing firm's value chain. It proposes a method to assess the extent of implementation of SMPs and identify associated drivers and barriers for each SMP area/category along the value chain of a firm as well as at overall firm level. A case study from textile industry is presented to demonstrate the utility of this approach.

Findings

The sustainability assessment approach adopted in this study uses less time and skills as well as ensures comprehensive coverage of SMPs. It provided valuable information to the management of the case company on how sustainable their practices are and why?

Originality/value

The study highlights the importance of sustainability assessment at SMP area/category level as well as explores practice area/category specific drivers and barriers. It provides a useful approach for a quick assessment of the current state of sustainability in manufacturing firms.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 3 May 2016

Hichem Khlif, Achraf Guidara and Khaled Hussainey

This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship.

Abstract

Purpose

This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship.

Design/methodology/approach

The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013.

Findings

This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular.

Originality/value

Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

Details

Journal of Financial Crime, vol. 23 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 2 August 2013

Venkataraman Iyer and Ayalew Lulseged

The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of…

Abstract

Purpose

The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies.

Design/methodology/approach

The authors gathered data from GRI database as well as from Compustat. They use both univariate and multivariate statistical analyses.

Findings

The authors find that there is no statistically significant difference in the likelihood of sustainability reporting between family and non‐family firms of the S&P 500. They document important associations among the propensity to issue sustainability reports, the level of details of sustainability reports and certain firm‐specific and industry characteristic variables.

Research limitations/implications

This study is focused on S&P 500 firms and may not be generalizable to smaller firms. Differences among family firms such as stock ownership and management control may affect sustainability reporting and are important topics for future research.

Practical implications

Society should be aware of the motivations and incentives that govern sustainability reporting decisions by both family and non‐family firms. The authors show that both family and non‐family companies use voluntary disclosure in general and sustainability reporting in particular as a way of mitigating regulatory, political and litigation costs.

Originality/value

No prior study, to the authors' knowledge, has examined the association between sustainability reporting and the family status of firms. The authors include suggestions for future research in this area and hope that their study will provide motivation and guidance to researchers to study this topic further.

Details

Sustainability Accounting, Management and Policy Journal, vol. 4 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 January 2019

Omar Sacilotto Donaires, Luciana Oranges Cezarino, Adriana Cristina Ferreira Caldana and Lara Liboni

The concept of sustainability evokes a multiplicity of meanings, depending on the field. Some authors have criticized the concept for its vagueness. Notwithstanding this…

Abstract

Purpose

The concept of sustainability evokes a multiplicity of meanings, depending on the field. Some authors have criticized the concept for its vagueness. Notwithstanding this criticism, worldwide efforts to meet the sustainable development goals (SDGs) are in progress and are expected to yield results by 2030. This paper aims to addresses two issues and make two primary contributions. First, the concept of sustainability is revisited to develop its integrative understanding. This concept is built on systems thinking – specifically, on the concepts of synergy, emergence, recursion and self-organization. Second, an approach is developed to help determine whether the efforts being made towards the SDGs can be expected to be effective (i.e., whether the world can hope to soon be a system that self-organizes towards sustainability).

Design/methodology/approach

Based on the assumption that the SDGs and their respective targets are systemically interrelated, the data on the progress towards the SDGs are correlated and the outcome is analysed.

Findings

The emerging pattern of correlations reflected the systemic coherence of the efforts as an indication of self-organization towards sustainability. This pattern also revealed that the efforts are still spotty and that the systemic synergy has not yet taken place. This correlation approach to Brazil is then applied. The data about Brazil’s progress towards the SDGs from the World Bank’s Word Development Indicators (WDI) database are gathered. The outcomes indicated that Brazil as a whole cannot yet be seen as self-organizing system that is evolving towards sustainability.

Research limitations/implications

To enable the calculation of the correlation matrix, the data series were not allowed to have missing values. Some of the WDI data series had many missing values and had to be eliminated. This unfortunately reduced the variability of the original data. In addition, the missing values in the remaining data series had to be calculated by means of interpolation or extrapolation. There are alternative algorithms to perform such functions. The impact of the interpolation and extrapolation of the missing values on the study, as well as the pros and cons of different algorithms, required investigation. It is important to remark that the WDI series was the only global and open data set that aligned with the SDGs.

Social implications

In Brazil, it is important to maintain the public policies that affect SDG 1-6, but it is necessary to develop policies geared towards SDG 12. Environmental goals also need more public policies (SDGs 14 and 15). To achieve this 2030 Agenda, much effort will be required for SDG 17, which is related to greater synergy through partnerships.

Originality/value

Three qualitatively distinct levels of efforts to sustainability are identified: individual, organizational and world activities. At the individual level, progress regarding sustainability depends on personal attitudes, including the willingness to abandon a self-centred lifestyle in favour of a more cooperative way of living and making decisions, and to embrace a new approach to ethics, which replaces self-interest by self-denial and self-sacrifice (de Raadt & de Raadt, 2014). At the organizational level, a paradox of the need to internalize environmental and social costs into generic strategies and the sustainability strategy that involves core businesses are challenges for systems working towards sustainability. When it comes to global level, in this paper, the authors tried to make a contribution to push forward the frontier of knowledge by proposing an approach to understand whether the progress made towards the SDGs in the past 25 years indicates that the world is, after all, organizing for sustainability (Schwaninger, 2015).

Details

Kybernetes, vol. 48 no. 1
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 30 September 2014

Joris-Johann Lenssen, Nikolay A. Dentchev and Ludwig Roger

The purpose of this paper is to present a granulated governance perspective to face sustainability risks and challenges that our planet is facing. The authors argue that…

Abstract

Purpose

The purpose of this paper is to present a granulated governance perspective to face sustainability risks and challenges that our planet is facing. The authors argue that sustainability challenges should be addressed simultaneously at the individual, organizational, sectorial, national and supranational level. Financial institutions have a systemic impact on the economy, and on the functioning of our societies. Therefore, a culture of profit maximization and unbridled risk-taking, notwithstanding the external costs and impacts, contaminates not only the financial system and the economy, but also individual norms of responsibility. In this line of reasoning, the global financial crisis revealed the destabilizing effects on the economy, society and corporations and forms a serious impediment for sustainable business. This is a huge challenge for sustainability business and corporate governance; however, it is an illusion to think that managers can prevent scandals and moral norm deterioration without support from other social players.

Design/methodology/approach

This paper offers a conceptual analysis on the past financial crisis (2008-2012). It questions the focus on sustainability at the corporate level, and suggests a more comprehensive method for governance. The authors argue in favour of sustainability implementation, combining different governance levels.

Findings

The double-dip financial crisis 2008-2012 showed the failure of an unsustainable global system. It becomes clear that corporate responsibility and corporate governance are limited in their contribution to sustainable business in a sustainable economy. Hence, it is important to have a more integrated approach to address sustainability risks, with a solution at individual, sectorial, national and supranational governance levels.

Research limitations/implications

This contribution advances five different levels of governance to mitigate risks for sustainable business, arguing in favour of integrated governance for sustainability risks. However, an empirical validation of these ideas still needs to be developed. Future empirical research is needed to validate the five levels of governance. Future research is also needed to better grasp the mechanisms in support of governance.

Practical implications

Corporate responsibility and corporate governance are necessary but not sufficient conditions to address the sustainability risks one faces. All actors in the economy recognize that governance for sustainable business in a sustainable economy is a collaborative effort for which neither legislative nor institutional or behavioural norms are developed in an integrated way. They should also recognize that integrated governance is not only imperative for the common good, but also in the direct interest of shareholders and other stakeholders.

Originality/value

This paper contributes to the literature on corporate responsibility and corporate governance with the identification of specific roles for regulators, sector representatives and individuals, which are complementary to the role of the companies in creating the conditions for sustainable business in a sustainable economy.

Details

Corporate Governance, vol. 14 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

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Article
Publication date: 29 November 2018

Shamraiz Ahmad and Kuan Yew Wong

The purpose of this paper is to review and analyze the recent sustainability assessment studies in the manufacturing industry from the triple-bottom-line (TBL…

Abstract

Purpose

The purpose of this paper is to review and analyze the recent sustainability assessment studies in the manufacturing industry from the triple-bottom-line (TBL) perspective. This paper aims to depict the status quo of practical sustainability assessment, summarize the different levels and boundaries of evaluation, and highlight the difficulties and further improvements needed to make the assessment more effective in the manufacturing industry.

Design/methodology/approach

Four keywords, namely, sustainability assessment, sustainable manufacturing, TBL and green production, were used to explore and find the relevant articles. First, this paper systematically reviewed the studies and analyzed the different levels and boundaries of sustainability assessment. Following this, the reviewed studies were critically discussed along with their merits and shortcomings.

Findings

The review showed that most of the sustainability assessment studies were conducted on product, company and process levels in the manufacturing industry. Nevertheless, there is still a need to focus more on plant and process level assessments to achieve the TBL objectives. Environmental assessment is comparatively matured in manufacturing industries. However, from the economic and social viewpoints, only cost analysis and workers’ safety, respectively, were considered in most of the studies. The economic and social indicators need to be more inclusive and should be validated and standardized for manufacturing industries.

Originality/value

Unlike previous sustainability assessment reviews in manufacturing industries which were mostly based on life cycle assessment, this paper has included environmental, social and economic aspects in one comprehensive review and focused on recent studies published from 2010 to 2017. This paper has explored the recent sustainability assessment trends and provided insights into the development of sustainability assessment in the manufacturing sector.

Details

Benchmarking: An International Journal, vol. 25 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

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Article
Publication date: 3 August 2012

Joe Miemczyk, Thomas E. Johnsen and Monica Macquet

This paper provides a structured literature review of sustainability in purchasing and supply management, moving beyond the traditional environmental and social…

Abstract

Purpose

This paper provides a structured literature review of sustainability in purchasing and supply management, moving beyond the traditional environmental and social sustainability. The paper reviews the concept of sustainability at three levels of inter‐organizational analysis – i.e. dyad, supply chain and network. The paper distils the nature and scope of existing research and synthesizes measures used to research sustainability across organizational boundaries.

Design/methodology/approach

This literature review systematically analyzes existing literature. In particular, the review focuses on definitions and measures of sustainable purchasing and supply management to obtain an accurate view of current research.

Findings

This paper uncovers two distinct trends in the type of research carried out. First, internal or dyadic issues are in focus and second, a tendency to deal with environmental, as opposed to social, sustainability. Despite the need to look beyond the dyad given the risks associated with the extended network, few studies do so in any of the sustainability dimensions.

Research limitations/implications

This review is limited by the method employed focusing on definitions and measures. Although the review considers supply chain and network research, it does so purely from a purchasing perspective, thus excluding issues such as logistics and transport.

Practical implications

The paper identifies areas open to future research and provides practical insights into how sustainable purchasing and supply are measured. It also synthesizes existing measures of sustainability at different levels and organizes these into a taxonomy.

Originality/value

The paper examines studies across multiple levels of analysis and integrates multiple fields of knowledge to show how research on sustainability in purchasing and supply is structured.

Details

Supply Chain Management: An International Journal, vol. 17 no. 5
Type: Research Article
ISSN: 1359-8546

Keywords

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Book part
Publication date: 13 October 2017

Urša Golob, Mateja Kos Koklič, Renata Slabe Erker, Nika Murovec, Marko Ogorevc, Tjaša Bartolj and Vesna Zabkar

The aim of this chapter is to explore sustainability research and findings in Slovenia, including Slovenia’s paths toward sustainable future on three different levels

Abstract

The aim of this chapter is to explore sustainability research and findings in Slovenia, including Slovenia’s paths toward sustainable future on three different levels: situational or macro-level, transformational or mezzo-level and action formation or micro-level. Changes toward sustainability can only be made through the interaction of all levels. Besides the economic situation, both environmental and social dimensions are also important parts of sustainability. Slovenian consumers tend to be aware of sustainability issues and have formed positive attitudes about this concern, which is also reflected at the macro-level indices, indicating Slovenia’s sustainable position compared to other countries in Eastern and Southern Europe. Some sustainability guidelines, albeit not necessarily systematic activities, are adopted by companies and thus are moving the Slovenian economy forward in this area. This chapter can serve as a basis to develop some general pointers of how sustainability in Slovenia can be further addressed and developed.

Details

Green Economy in the Western Balkans
Type: Book
ISBN: 978-1-78714-499-6

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Article
Publication date: 23 November 2012

Didem Dizdaroglu, Tan Yigitcanlar and Les Dawes

As a consequence of rapid urbanisation and globalisation, cities have become the engines of population and economic growth. Hence, natural resources in and around the…

Abstract

Purpose

As a consequence of rapid urbanisation and globalisation, cities have become the engines of population and economic growth. Hence, natural resources in and around the cities have been exposed to externalities of urban development processes. This paper introduces a new sustainability assessment approach that is tested in a pilot study. The paper aims to assist policy‐makers and planners investigating the impacts of development on environmental systems, and produce effective policies for sustainable urban development.

Design/methodology/approach

The paper introduces an indicator‐based indexing model entitled “Indexing Model for the Assessment of Sustainable Urban Ecosystems” (ASSURE). The ASSURE indexing model produces a set of micro‐level environmental sustainability indices that is aimed to be used in the evaluation and monitoring of the interaction between human activities and urban ecosystems. The model is an innovative approach designed to assess the resilience of ecosystems towards impacts of current development plans and the results serve as a guide for policy‐makers to take actions towards achieving sustainability.

Findings

The indexing model has been tested in a pilot case study within the Gold Coast City, Queensland, Australia. This paper presents the methodology of the model and outlines the preliminary findings of the pilot study. The paper concludes with a discussion on the findings and recommendations put forward for future development and implementation of the model.

Originality/value

Presently, there is a few sustainability indices developed to measure the sustainability at local, regional, national and international levels. However, due to challenges in data collection difficulties and availability of local data, there is no effective assessment model at the micro‐level that the assessment of urban ecosystem sustainability accurately. The model introduced in this paper fills this gap by focusing on parcel‐scale and benchmarking the environmental performance in micro‐level.

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