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Open Access
Article
Publication date: 2 February 2023

Azemeraw Tadesse Mengistu and Roberto Panizzolo

This paper aims to identify and empirically analyze useful and applicable metrics for measuring and managing the sustainability performance of small and medium-sized enterprises…

2908

Abstract

Purpose

This paper aims to identify and empirically analyze useful and applicable metrics for measuring and managing the sustainability performance of small and medium-sized enterprises (SMEs).

Design/methodology/approach

To achieve the objective of the paper, potential metrics were adopted from previous research related to industrial sustainability and an empirical analysis was carried to assess the applicability of the metrics by collecting empirical data from Italian footwear SMEs using a structured questionnaire. The SMEs were selected using a convenience sampling method.

Findings

The results of the within-case analysis and the cross-case analysis indicate that the majority of the metrics were found to be useful and applicable to each of the SMEs and across the SMEs, respectively. These metrics emphasized measuring industrial sustainability performance related to financial benefits, costs and market competitiveness for the economic sustainability dimension; resources for the environmental sustainability dimension; and customers, employees and the community for the social sustainability dimension.

Research limitations/implications

Apart from the within-case analysis and cross-case analysis, it was not possible to conduct statistical analysis since a small number of SMEs were accessible to collect empirical data.

Originality/value

The findings of the paper have considerable academic, managerial and policy implications and will provide a theoretical basis for future research on measuring and managing industrial sustainability performance. By providing a set of empirically supported metrics based on the triple bottom line approach (i.e. economic, environmental and social metrics), this paper contributes to the existing knowledge in the field of industrial sustainability performance measurement.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 1 November 2022

Azemeraw Tadesse Mengistu and Roberto Panizzolo

The lack of suitable indicators tailored to manufacturing industries’ needs, particularly to small and medium enterprises (SMEs), has been the major challenge to measure and…

2272

Abstract

Purpose

The lack of suitable indicators tailored to manufacturing industries’ needs, particularly to small and medium enterprises (SMEs), has been the major challenge to measure and manage industrial sustainability performance. This paper aims to empirically analyze and select the useful and applicable indicators to measure sustainability performance in the context of SMEs.

Design/methodology/approach

A systematic review was carried out to identify potential sustainability indicators from the literature. A questionnaire was designed based on the identified indicators and then pretested with the selected industrial experts, scholars, and researchers to further refine the indicators before data collection from the Italian footwear SMEs. Fuzzy Delphi method with consistency aggregation method was applied to analyze and select the final indicators.

Findings

The study’s findings show that the selected indicators emphasized measuring progress toward achieving industrial sustainability goals in terms of increasing financial benefits, reducing costs, improving market competitiveness, improving the effectiveness of resources utilization, and promoting the well-being of employees, customers and the community. In doing so, Italian footwear SMEs can contribute to achieving the Sustainable Development Goals (SDGs) by promoting health and well-being, promoting sustainable economic growth, providing productive employment and decent work, and ensuring responsible consumption and production.

Social implications

The results of this study have significant social implications in terms of promoting the well-being of employees, customers, and the community.

Originality/value

By providing empirically supported indicators tailored to measure and manage sustainability performance in the context of SMEs, this paper contributes to the existing knowledge in the field of industrial sustainability performance measurement. Furthermore, it links the selected indicators to their respective SDGs to provide policy implications.

Details

Measuring Business Excellence, vol. 27 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

Open Access
Article
Publication date: 27 October 2021

Enrico Guarini, Elisa Mori and Elena Zuffada

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from…

6059

Abstract

Purpose

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from the classic strategic planning and control framework developed in management studies and elaborates some propositions for adapting, implementing and monitoring the SDGs at the city level.

Design/methodology/approach

As a first step in the assessment of the ways the principles of sustainable development can be integrated into LG management, this research scrutinizes the incorporation of sustainability goals in the strategic plans of all medium-to-large capital cities of provinces in Italy, a context in which there has been a National Strategy for Sustainable Development (NSSD) since 2016.

Findings

The focus on SDGs at the LG level in Italy is in its initial stage, and few capital cities have started to integrate sustainable development concerns into their comprehensive strategic plans. SDGs are used mainly as a reference framework in the strategic plans to demonstrate the contribution of LG strategies to global concerns on sustainable development.

Practical implications

The paper offers insights for political leaders and public managers to rethink their strategic management systems, including the continuous process of evaluating and updating of strategic plans, in accordance with the multidimensional perspective of sustainability. To this end, the study has identified possible patterns of actions that public managers elsewhere will find useful.

Originality/value

The managerial approach behind the proposed conceptual framework might contribute to effectively localize the SDGs in multilevel government settings and to integrate the concept of sustainability as a guiding principle into organizational routines.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 5 September 2018

Flavio Hourneaux Jr, Marcelo Luiz da Silva Gabriel and Dolores Amalia Gallardo-Vázquez

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

26275

Abstract

Purpose

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

Design/methodology/approach

The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.

Findings

The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.

Research limitations/implications

The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.

Practical implications

This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.

Social implications

The results offer tangible results for measuring and reporting firm’s social and environmental performance.

Originality/value

This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

Content available
Article
Publication date: 4 March 2022

Georgia Warren-Myers

The research investigates valuers' understanding of the value of sustainability in property and its consideration in valuation practice. The paper explores the extant research…

2125

Abstract

Purpose

The research investigates valuers' understanding of the value of sustainability in property and its consideration in valuation practice. The paper explores the extant research that has examined valuers' perceptions of the relationships between sustainability and market values, sustainability measurement, value relationships and the standards and guidelines released industry bodies.

Design/methodology/approach

This paper, part 1 of 2, reports the current state of play of valuation research in the consideration of sustainability in valuation practice and the role of industry bodies in the guidance regarding sustainability consideration in valuation. The second paper provides the next rendition of a longitudinal study examining valuation practice in Australia.

Findings

The paper provides an overview of the evolution of the consideration of sustainability in property over the past two decades. Providing insights of how the property sector, its markets and valuation professionals have responded to answering the questions of: what is the value of sustainability? Whilst earlier publications both industry and academic publications alike focussed on the normative aspects of how sustainability should affect value, more recent research starts to ascertain the implications of sustainability on property values. Despite industry bodies providing information, education, guidelines and standards, it would seem that valuers in their practice are still grappling with the challenges of understanding the rapidly evolving area of sustainability, environmental, social and governance and climate risks in valuations.

Research limitations/implications

The paper does not present as an authority on all research that has been conducted to date, it provides an overview of the evolving nature of both academic research and industry consideration of sustainability, particularly in a valuation context. This provides the background for Part 2.

Practical implications

The broader agenda of net zero, climate change, mitigation and carbon requirements, whether driven by market forces or government legislation, are generating substantial changes in property markets, as investors reconsider their positions and model the implications of carbon emissions on their bottom lines. Government policies appear to have a considerable influence over market behaviours, which filters through to stakeholder decision-making. However, despite government policies, clear market signalling and industry body guidance on valuing sustainability, the content and depth of sustainability consideration in valuation are still limited.

Originality/value

The paper provides an overview of the last decade of research into the value of sustainability and the evolving nature of information and guidance for valuers to identify, evaluate and consider sustainability in valuation.

Details

Journal of Property Investment & Finance, vol. 40 no. 4
Type: Research Article
ISSN: 1463-578X

Keywords

Open Access
Article
Publication date: 17 May 2021

Helena Forslund, Maria Björklund and Veronica Svensson Ülgen

Sustainability approaches across product supply chains are well-known, while similar knowledge on transport supply chains (TSC) is limited. The purpose of this paper is to explore…

6018

Abstract

Purpose

Sustainability approaches across product supply chains are well-known, while similar knowledge on transport supply chains (TSC) is limited. The purpose of this paper is to explore sustainability approaches and managerial challenges in extending sustainability across a TSC.

Design/methodology/approach

This paper presents a case study of a TSC with a shipper, a third-party logistics firm and a hauler. Each actor’s views on sustainability-related communication and relations with other TSC actors are analyzed through the lens of agency theory.

Findings

Each dyad in the TSC reveals different, more or less collaboration-based approaches. Challenges are revealed, including the lack of shipper understanding for the TSC context and the use of immature contracts, which disincentivizes sustainability compliance. The multi-tier study object reveals the silencing of distant actors and the need for actors to take on mediating roles to bridge information asymmetries.

Research limitations/implications

Combining literature perspectives (relations, communication and agency theory) provides a deeper understanding of the approaches applied and identifies different challenges. The inclusion of agency theory reveals principal problems such as information asymmetries between agents and less-informed principals and suggests complementary labels of supply chain actors.

Practical implications

Practical contributions include the highlighting of managerial challenges, which can aid managers in extending sustainability across TCSs.

Social implications

The case study method offers insights into collaboratively improving sustainability in supply chains (such as using contracts), thus having social and environmental implications.

Originality/value

The paper narrows knowledge gaps about managing sustainability among logistics service providers and analyzes data from multi-tier actors.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Content available
Book part
Publication date: 10 October 2017

Cesar A. Poveda

Abstract

Details

Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

Open Access
Article
Publication date: 19 May 2023

Sara Moggi

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…

6366

Abstract

Purpose

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher education (HE) context.

Design/methodology/approach

This study presents a systematic literature review and content analysis for enhancing the critical reading of GRI applications in HE studies. The results are analysed in light of Habermas’s thinking, considering the GRI as a steering institution and its guidelines as steering mechanisms.

Findings

This study updates the literature review on sustainability reporting (SR) at universities and underlines the general trend in the employment of the GRI in this context. The results highlight the need to adapt the GRI to enhance its applicability in the HE context by considering additional dimensions such as research, teaching and operations. In doing so, the framework loses effectiveness and weakens the role of the GRI as a steering institution.

Practical implications

The results suggest that the GRI guidelines should be reframed to enhance comparability among reports and increase its wider employment at universities.

Social implications

Universities need to be guided in their accountability process towards SR by dedicated frameworks. This study suggests the potentially pivotal role that the GRI could play in providing dedicated tools for HE to steer and enhance the development of SRs at universities.

Originality/value

This study presents an updated review of studies on SR at universities and suggests possible paths for the future of the GRI framework applicability to universities’ SR.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 17 May 2022

Subhodeep Mukherjee, Manish Mohan Baral, Venkataiah Chittipaka, Surya Kant Pal and Ramji Nagariya

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark…

1482

Abstract

Purpose

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark reminder of vaccines' ability to prevent transmission, save lives, and have a healthier, safer and more prosperous future. This research investigates the sustainable development (SD) of the COVID-19 vaccine supply chain (VSC).

Design/methodology/approach

This study investigates the relationship between internal process, organizational growth, and its three pillars of SD environmental sustainability, economic sustainability and social sustainability. Survey-based research is carried out in the hospitals providing COVID-19 vaccines. Nine hypotheses are proposed for the study, and all the hypotheses got accepted. The survey was sent to 428 respondents and received 291 responses from health professionals with a response rate of 68%. For the study, the healthcare professionals working in both private and public hospitals across India were selected.

Findings

The structural equation modelling (SEM) approach is used to test the hypothesis. All nine hypotheses are supported. This study examines a link between internal processes and organizational learning and the three sustainability pillars (environmental sustainability, economic sustainability and social sustainability).

Practical implications

This study will help the management and the policymakers to think and adopt SD in the COVID-19 VSC. This paper also implies that robust immunization systems will be required in the future to ensure that people worldwide are protected from COVID-19 and other diseases.

Originality/value

This paper shows the relationship between organizational learning and internal process with environmental sustainability, economic sustainability and social sustainability for the COVID-19. Studies on VSC of COVID-19 are not evident in any previous literature.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Content available
3734

Abstract

Details

Supply Chain Management: An International Journal, vol. 19 no. 3
Type: Research Article
ISSN: 1359-8546

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