Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business model canvas, which supports the accounting of a manufacturer’s performance for the economic, environmental, and social aspects of sustainability. We present an explorative case study of four Norwegian manufacturing companies representing different industries. The findings from the study indicate that while accounting for economic values is well taken care of, companies do not perform comprehensive environmental and social accounting. Furthermore, we observed a shift from a focus on sustainability issues related to the internal manufacturing process to a focus on sustainability issues for the life cycle of the product. Even though the manufacturers are at the forefront with regard to automation and control of production, with extensive use of robots giving a large amount of data, these data are not utilized towards sustainability accounting, showing that sustainability and digitalization are seen as two separate phenomena. This study sheds light on how digital data available from applied Industry 4.0 technologies could enhance sustainability accounting with limited efforts, linking sustainability and digitalization. The results provide insights for manufacturers and researchers in moving towards more sustainable operations and products.
PurposeThe purpose of this paper is to investigate how sustainable practices in supply chains are affected by the COVID-19 pandemic through the lens of institutional theory.Design/methodology/approachThis research applies a twofold data collection approach: 1) qualitative semistructured interviews and 2) secondary data collection that includes sustainability reports, newspaper articles, journal articles, strategic plans, research reports and statements made by authorities and stakeholders concerning decision-making. In total, managers representing six companies in Norway were interviewed.FindingsThe study suggests that during the COVID-19 pandemic, companies tend to focus on short-term decisions and economic issues. The long-term focus on sustainability has, however, increased at the cluster level. The research also indicates that the pandemic has led to the development of new business routines that may transform institutional norms. The diversity of institutional contexts can, on the one hand, drive sustainability transitions through pressures and supportive programs but, on the other hand, also hinder the development of sustainability thinking.Research limitations/implicationsInstitutional factors must be included when analyzing the effects of crises and sustainable transitions. Researchers are encouraged to explore the COVID-19 implications in the form of longitudinal studies.Practical implicationsPolicymakers can benefit from in-depth knowledge on the adverse effects of an institutional environment on sustainability. For managers, the outbreak of the pandemic can afford them additional time to revise their strategies and seek innovation. The pandemic highlights the need to build more resilient and sustainable systems that will aid managers in responding rapidly during future uncertainties and enduring sustainability trajectories in operations.Originality/valueThe paper offers an in-depth investigation of COVID-19 effects on the sustainability of supply chains by drawing on institutional theory.
Moving towards more sustainable operations is a challenging goal for industries. The growth of interest in corporate sustainability performance has brought attention to the importance of accounting and transparency across economic, environmental and social dimensions. This paper provides an explorative study addressing sustainability from the perspective of industrial firms. The paper presents case studies on the application of the Triple Layered Business Model Canvas, which allows for relevant insight into how firms account for economic, environmental and social values. The findings show that while accounting for economic values is well taken care of, accounting for environmental values are at an initial stage, and accounting for social values are virtually lacking. Thus, the ability for the industrial firms to conduct a sustainability assessment is limited. The opportunities lie in the adaptation of digital technologies providing cost efficient feedback mechanisms for environmental and social values. This can support environmental and social accounting, giving industrial managers a decision management tool to guide their transition towards more sustainable operations, and aligning company goals with the UN Sustainable Development.
The current state of the ecological situation in our country is becoming dangerous not only for the present but for future generations largely. These are contradictory principles of sustainable development and threatens the further development of the state. Ensuring the sustainable development of human civilization depends on many factors and conditions. In recent decades, humanity has been actively implementing the concept of sustainable development. This concept became widespread after the United Nations Conference on Environment and Development in Rio de Janeiro in 1992. This concept of sustainable development creates possibility to achieve socio-ecological and economic security and safety. The concept of sustainable development is based on the impossibility of solving environmental safety problems separately without solving economic and social problems. Thus, focusing only on the economic indicators of production leads to a catastrophic deterioration of the environment and public health, which is accompanied by loss of ability to work, reduced efficiency, and, consequently, reduced Gross National Product. At present, the concept of sustainable development is especially relevant for our country in general and for its regions in particular. The problem of environmental safety plays an important role, as it ensures the use of natural resources that will contribute to their natural recovery as well as reduce the impact of anthropogenic pressure on the environment. For effective studying the problem of environmental safety we decided to assess environmental safety at the regional level on the example of Rivne region. The article considers the issue of assessing the state of ecological safety of residential areas of Rivne region. Analysis of recent research shows that environmental safety is formed under the influence of environmental, socio-economic and man-made factors. Therefore, the definition of environmental safety requires a comprehensive approach. Since the definition of local safety requires a comprehensive approach, it is based on assessing the socio-ecological safety of the research area. Achieving the goal is expected through the solution of the following tasks: - substantiate the selection of indicators for the assessment of residential areas; - to calculate the levels of security of residential areas of Rivne region for each district. The method of evaluation of scientists Gerasymchuk Z.V., Oleksiiuk A.O. is represented as a basis. It is proposed to divide all indicators into 3 blocks: resource, biosphere-centric and anthropocentric. The assessment is performed using indicators of partial integrated levels of environmental safety of three blocks of resource, biosphere-centric and anthropocentric. In the resource block we will analyze the indicators that show the number, level of involvement and efficiency of use. In the biosphere-centric we will analyze the indicators of anthropogenic impact on the environment through the formation of discharges, emissions and waste. In the anthropocentric block we will study the state of health of the population, the level of growth and population estimate. Then, based on these calculations for each unit, we determine a partial indicator of environmental safety. On the basis of the calculated 3 blocks according to a technique we will receive an integrated indicator of ecological safety. The integrated indicator gives a qualitative assessment of the ecological condition of each specific district according to the developed scale Gerasymchuk Z.V., Oleksiiuk A.O. Also this indicator gives us the possibility to make a comparative description of the districts among themselves. Thus, in our work it was established that in the vast majority in the zone of ecological threat there are 12 districts, in the zone of ecological danger - 3 districts of Rivne, Sarny, Zdolbuniv regions. In the zone of ecological risk is Berezne district. A large number of areas that are in the zone of danger indicates that these areas are characterized by a high level of man-made load on the environment. Based on this, to ensure the environmental security of the territory it is necessary to form the main and supplementary strategies, depending on the state of environmental security and financial capabilities of the region. Thus, the conducted diagnosis of environmental safety allowed to assess not only the integrated indicator of environmental safety, but also to identify the main factors that may lead to the deterioration of the environmental situation.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.