Search results

This paper aims to provide information about which conditions green supply chains have to fulfil in order to attain an environmentally sustainable situation.

The paper describes a macro economic analysis in which, first, the non‐human – made physical surroundings is described as a collection of possible uses, or environmental functions, on which human life is entirely dependent. Second, the possibilities and impossibilities of evaluating environmental functions are described. Third, it is stated that competing functions are by definition economic goods. Fourth, the concepts of national income (NI) ex asymmetric entries and the environmentally sustainable national income (eSNI) are formulated. Fifth it is shown why the estimate of eSNI has to be realised with the aid of an economic model. Sixth, it is argued why there is no conflict between environmental conservation and employment. Finally, the relation of this analysis and supply chains is given.

The results of an environmentally sustainable production level (the eSNI) is given, both for The Netherlands and for the world. It is found that a series NIs ex asymmetric entries and a series of eSNIs alongside the standard NI would greatly ameliorate the information about the inevitable choices between the growth of production and safeguarding vital environmental functions for future generations.

Both the concepts presented and the results of the estimates are original.

The natural environment and the manufacturing function are becoming inextricably linked. As the new millennium approaches and progresses, profitability, productivity and environmental consciousness are increasingly viewed as integral goals of manufacturing organizations. The issues facing manufacturing organizations, in general, and the manufacturing function in particular, are discussed in this paper. Some of the current practices and future requirements for an environmentally sustainable manufacturing enterprise are included in this discussion. Even though the focus is on manufacturing strategy and operations, issues relevant to the overall organization and other functions are also included. In the final analysis, this field and topic is relatively novel to most organizations, ample room exists for both practitioners and researchers for making progress in the next millennium.

Companies along the forestry‐wood value chain from four European countries were surveyed in order to examine social responsibility in values and environmental emphasis in their marketing planning. Most of the Finnish, Swedish, German and UK companies emphasise environmental issues in their values, marketing strategies, structures and functions. The companies were classified into three groups according to their responsibility values based on the concepts of redirecting customers towards sustainability and the role of governmental balancing of markets. “Proactive green marketers” (companies emphasising pursuing sustainability and believing in free market system) emphasise environmental issues in their marketing planning clearly more than traditional “consumption marketers”, and more than “reactive green marketers” (companies emphasising pursuing sustainability under governmental balancing). We interpret that proactive marketers are the most genuine group in implementing environmental marketing voluntarily and seeking competitive advantage through environmental friendliness. Thus, the example of these progressive companies should be the direction towards sustainable development in business and society. The results also give evidence that green values, environmental marketing strategies, structures and functions are logically connected to each other as hypothesised according to the model of environmental marketing used to guide this study.

This paper aims at developing a multi-objective mathematical model of circular economy that integrates key concept of leasing as a strategy in addition to reuse, refurbishing, primary recycling, secondary recycling and disposal.

This paper proposes multi-objective fuzzy mixed integer linear programming mathematical model considering multi-product, multi-echelon and multi-capacitated concepts of the circular economy. The three objectives of the proposed model, namely, economic, environmental and social are solved simultaneously using constraint approach to obtain balanced trade-off between the objective functions. The model is validated by solving a case study from the literature. The proposed model is made pragmatic for industrial application by considering multi-external suppliers multi-customer zones, multi-disassembly centers, multi-collection centers and multi-refurbishing centers and accounting for purchasing, processing, transportation, set-up costs and capacity constraints at the same time.

The results show that the leasing of the products improves the economic function in addition to the known environmental improvements. The proposed model also shows that the circular economy can generate the jobs for the unskilled people at different locations.

The proposed model can be further improved by considering the non-linearity due to economy of scale at various centers and in transportation. The model can be further extended to make it multi-period model.

The proposed model of circular economy can be used by the organizations as a policy tool to decide the optimum number of collection centers, disassembly centers, refurbishing centers, recycling centers and disposal centers and their optimum locations and allocations. The organizations can also trade-off among economic, environmental and social benefits of their proposed decisions in circular economy.

The originality of the proposed mathematical model is consideration of leasing as a strategy to have better control over the supply chain for circularity; considering the training of unskilled people for backward supply chain jobs and accounting for primary recycling and secondary recycling separately for economical computation.

The paper aims at addressing the following research questions: does institutional quality improve countries' environmental efficiency? And which pillars of institutional quality improve countries' environmental efficiency?

By specifying a directional distance function in the context of stochastic frontier method where GHG emissions are considered as the bad output and the GDP is referred as the desirable one, the work computes the environmental efficiency into the appraisal of a production function for the European countries over three decades.

According to the countries' performance, the findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries. In this environmental context, the role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries.

This article attempts to analyze the role of different dimensions of institutional quality in different European countries' performance – in terms of mitigating GHGs (undesirable output) – while trying to raise their economic performance through their GDP (desirable output).

1. The paper aims at addressing the following research question: does institutional quality improve countries' environmental efficiency?

2. We adopt a directional distance function in the context of stochastic frontier method, considering 40 European economies over a 30-year time interval.

3. The findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries.

4. The role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries, while the performance decreases for the low middle-income countries.

The paper aims at addressing the following research question: does institutional quality improve countries' environmental efficiency?

We adopt a directional distance function in the context of stochastic frontier method, considering 40 European economies over a 30-year time interval.

The findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries.

The role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries, while the performance decreases for the low middle-income countries.

In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies.

This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part.

The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability.

To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.

Throughout human history, the occurrence of disasters has been inevitable, leading to significant human, financial and emotional consequences. Therefore, it is crucial to establish a well-designed plan to efficiently manage such situations when disaster strikes. The purpose of this study is to develop a comprehensive program that encompasses multiple aspects of postdisaster relief.

A multiobjective model has been developed for postdisaster relief, with the aim of minimizing social dissatisfaction, economic costs and environmental damage. The model has been solved using exact methods for different scenarios. The objective is to achieve the most optimal outcomes in the context of postdisaster relief operations.

A real case study of an earthquake in Haiti has been conducted. The acquired results and subsequent management analysis have effectively assessed the logic of the model. As a result, the model’s performance has been validated and deemed reliable based on the findings and insights obtained.

Ultimately, the model provides the optimal quantities of each product to be shipped and determines the appropriate mode of transportation. Additionally, the application of the epsilon constraint method results in a set of Pareto optimal solutions. Through a comprehensive examination of the presented solutions, valuable insights and analyses can be obtained, contributing to a better understanding of the model’s effectiveness.

This paper aims to calibrate carbon price trajectories that maximize social welfare where banking and borrowing rules are applied.

Typically, there has been a consensus that banking and borrowing rules within the cap-and-trade system improve social welfare. This additional flexibility can achieve compliance cost smoothing by transferring carbon permits inter-temporally; however, there is also a side effect. Regulated agents have the freedom to escape from the given emissions limit by reallocating previously granted permits.

The market system’s flexibility can cause environmental damage by deviating annual or periodic emission limits, which can invalidate the original purpose of cap-and-trade. This paper demonstrates how the socially desirable price trajectory differs from the one that favors the private sector.

Few studies have focused on the negative effects of combining the cap-and-trade with the inter-temporal regulation (banking and borrowing), which most policymakers and regulated firms can easily miss.

This paper aims to work toward a new approach in providing green open spaces in the middle of urban land in Indonesia that has been densely built up and on it has attached land rights. An approach is needed through a specific spatial policy that contains zoning regulations for the provision of public green open spaces on top of residential houses built on the green zoning plans.

This approach considers an interconnected ecological holistic approach, as previously existing regulations have not normatively identified the green open space as an ecological landscape consisting of blue open spaces and several objects that function as green open spaces.

Indonesia in terms of green open space for local climate instrument is still identified as one of the three lowest countries in Southeast Asia in the number of green open space areas. We found that the regulating process of development rights and property rights, in the construction of Indonesian law, still requires many alternative efforts to this day in providing urban green open spaces. The delivery of desired outcomes depends on the alternative policy as a form of legal politics in compensating planning and community interests through developing green open spaces in an ecoregion approach.

This writing was shaped by the understandings of the author with regards to the development of urban green open space regulating issues in Indonesia as one of the emerging country group in Asia and Jakarta as the second-most populous urban area in the world. This paper aims to work toward providing green urban open spaces in Indonesia that has been densely built up and on it has attached land rights, through a specific spatial policy that contains zoning regulations for the provision of public green open spaces on top of residential houses built on the green zoning plans.

The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance.

By engaging with organisations through field research, this paper analyses the aspects of the European Community's Eco‐Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi‐structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites.

The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross‐functional coordination; the integration of environmental issues in strategic planning process; and, the use of management accounting practices. These intangible assets were used to define three levels of environmental embeddedness: primary, visible, and advanced.

This paper provides insights into the interface between environmental management systems and management accounting and the implications of this for organisational change and environmental performance.

This paper contributes to fieldwork research within the environmental accounting literature by engaging with organisations in addressing the question of how EMAS improves environmental performance. Furthermore, it demonstrates that involvement primarily of internal, but also external, participants enhances further development of EMAS.