Perception of Benefits and Barriers Associated with the Management Systems Integration - A Comparative Study of Slovak and Ukrainian Organizations

Chovancová, Jana; Rovňák, Martin; Shpintal, Mariia; Шевченко, Тетяна; Chovanec, František

doi:10.18421/tem112-34

Cited by 6 publications

(5 citation statements)

References 10 publications

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“…In this case, such change is understood as 'system innovations' or 'transitions' that involve fundamental processes of change at the level of systems in society, where unsustainable systems are progressively removed and more sustainable configurations emerge. Transitions are seen as long-term, open-ended, co-evolutionary, multifactorial processes that are inherently complex, uncertain and ambiguous (Chovancová et al 2022;Markard et al 2012).…”

Section: Green Technological Growth For Sustainable Developmentmentioning

confidence: 99%

Environmental Technological Innovations and the Sustainability of their Development

Chovancová¹,

Majerník²,

Drábik³

et al. 2023

Ecol. Eng. Environ. Technol.

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In this paper, we explore the crucial role of technological innovation in achieving sustainable development. Technology has the potential to promote sustainability by incorporating green practices into production methods. However, it's important to design technology that balances economic, environmental, and social considerations, benefiting all stakeholders while minimizing negative impacts on the planet and society. We provide a systematic overview of the challenges of development over time and according to the scope of societal interest. We identify the direction of progress towards a more holistic and sustainable approach to innovation, aligned with the requirements of Smart Industry 4.0 and 5.0. The paper also delves into the significance of advanced tools like Cleaner Production (CP), Environmental Accounting (EA), Pollution Prevention (PP), Recycling (R), Life Cycle Analysis (LCA), Eco-labelling (EL), and the Environmental Technologies Action Plan (ETAP) in promoting sustainable development in the transition towards Smart Industry. Moreover, we address the timing of innovation strategies through a backward decision-making system and the selection of innovation tools to meet the goals of Industry 4.0 and the Smart and Sustainable Industry Generation 5. We recognize that the economic viability of each technology is essential for sustainability and must be considered over a period of 20+ years.

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Section: Green Technological Growth For Sustainable Developmentmentioning

confidence: 99%

Environmental Technological Innovations and the Sustainability of their Development

Chovancová¹,

Majerník²,

Drábik³

et al. 2023

Ecol. Eng. Environ. Technol.

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“…ISO 31000 can be used to achieve either one or all kinds of objectives at any level and in areas related to the organization. At the same time, it can be used at a strategic as well as an organizational level and can help with decisionmaking, when applied to any type of activity, and finally, it can be applied when managing processes, services, projects, assets, functions, products and programs [15][16][17].…”

Section: Environmental Component Impacts and Potential Risksmentioning

confidence: 99%

Integrated Management of the Environment-Safety Risks in the Thermal Power Station

Majerník,

Daneshjo,

Malega

et al. 2023

Pol. J. Environ. Stud.

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The proposals are based on an analysis of the current state and methodologies of corporate risk management with an emphasis on management according to internationally recognized ISO 3100X standards and their revision, as well as the requirements of revised ISO standards for quality management, environment, safety, etc. related to risk management. The Deming cycle (Plan-Do-Check-Act) of continuous improvement is a methodological tool for building a management system, whether for a partial aspect or integrated, which greatly facilitates the integration process. Significant support for the integration of management systems is a unified element structure of the latest revisions of ISO standards according to Annex SL for quality ISO 9001, environment, ISO 14001, occupational health and safety ISO 45001, information security ISO 27001, but also others. When implementing management systems according to these standards, it is recommended to use the latest ISO standard 31000: 2019 Risk Management -Guidance in connection with the management of individual risks. Although this standard does not have a 10-chapters structure according to Annex SL as well as other standards, it is fully integrated into the system. It has 6 chapters and chapters 4. Principles, 5. System, 6. The process contains recommendations that can be integrated with the requirements of the chapters of the ISO standards for environmental management, quality, safety and health at work, health and safety, information security. The identification and evaluation of aspects of impacts and risks is an input to building management systems of an organization according to internationally recognized standards, whether for partial aspects or an integrated system. The most important aspects impacts and risks, whether technical, economic, environmental, safety, information and others are reflected in the management system in policies and objectives. In this context, it is useful to draw up a Register of Aspects, Impacts and Risks for organizational processes, and if it is an integrated management system, an integrated register is needed. As part of our research, a generally applicable guide to the preparation of a more exact integrated register was proposed as a basis for building an integrated management system. The register form includes 10 columns with their specification and quantification

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“…It serves as an essential component of management, providing valuable information for business strategy, decision-making, resource allocation, performance improvement, and overall organizational sustainability (Schaltegger et al, 2017) Emerging trends in management accounting are driven by the need to adapt to dynamic business environments and meet global challenges. These trends focus on various aspects, including improving product quality, reducing corporate costs, increasing productivity, and integrating environmental considerations into production processes (Chovancová et al, 2022, Varaniūtė et al, 2022. Organizations are increasingly recognizing the importance of environmental sustainability and the role of management accounting in addressing environmental issues (Chung et al, 2018, Scarpellini et al, 2020 In today's business landscape, the integration of environmental and energy management systems has become crucial for effective environmental management accounting (EMA) (Sadowska 2021).…”

Section: Introductionmentioning

confidence: 99%

Environmental Cost Accounting of Material Flows During Their Technological Transformation

Malega,

Chovancová,

Majerník

2024

Ecol. Eng. Environ. Technol.

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The paper presents selected outputs of the scientific research activities of its authors in the field of implementation, intensification, and standardization of environmental management systems for technological enterprise practice. Aspects of environmental-economic continuity were examined in assessing technological inputs in the form of cost accounting for material and energy flows and the level of environmental quality of transformation processes in the input-output enterprise system. On the basis of these aspects, a model for accounting for the costs and revenues of individual processes was proposed and standardised. The methodological approach to cost accounting consists of ten key elements arranged in Deming's cycle of continuous improvement with a closer specification of their purpose, function, and content. The basis for modelling and quantifying material and energy flows is the determination of input/output points, processes, and the determination of quantification nodes for evaluation in physical and monetary units. For each quantity node, costs for the system and waste management must also be quantified. Energy costs, system costs, and waste management costs are divided into product and material losses from production cost data for each quantity node. Summarisation and integrated presentation of cost data were proposed to utilize cost matrices and Sankey diagrams. Further benefits of using environmental cost accounting for material-energy flows in production were also specified.

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Perception of Benefits and Barriers Associated with the Management Systems Integration - A Comparative Study of Slovak and Ukrainian Organizations

Cited by 6 publications

References 10 publications

Environmental Technological Innovations and the Sustainability of their Development

Environmental Technological Innovations and the Sustainability of their Development

Integrated Management of the Environment-Safety Risks in the Thermal Power Station

Environmental Cost Accounting of Material Flows During Their Technological Transformation

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