The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework

Vaio, Assunta Di; Hasan, Sohail; Palladino, Rosa; Hassan, Rohail

doi:10.1007/s10668-021-02078-5

Cited by 85 publications

(57 citation statements)

References 97 publications

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“…First, the experts provided different judgments in all categories (with the ST category representing the least variance). Sustainability metrics, including the Sustainable Development Goals (Di Vaio et al, 2022aDwivedi et al, 2021), have several components, and the optimal point of balance between social, economic and environmental dimensions can only be achieved via a complex system. Clearly, this optimal point requires that all criteria are met, in full or in part.…”

Section: Discussionmentioning

confidence: 99%

“…Multi-criteria decision analysis (Aktaş & Demirel, 2021) may be used to improve sustainability initiatives and reporting. Ideally, the circular economy, waste management and management accounting practices work together to promote a sustainability-conscious ecosystem (Di Vaio et al, 2022a. Indeed, sustainable change brings about change in multiple areas (Gautam & Hens, 2022;Jia et al, 2017) that, ideally, complement one another.…”

Section: Introductionmentioning

confidence: 99%

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The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

D’Adamo

2022

Environ Dev Sustain

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The sustainable transition, which requires a combination of natural and human resources to foster the development and protection of ecosystems, is a challenge of civil society. New approaches may be proposed to support enterprises in identifying the appropriate strategic criteria for their sustainability initiatives, which are eventually documented in corporate sustainability reports. The present paper focuses on the food industry, particularly with regard to pasta production.The analytic hierarchy process method was used to assign relevance to sustainability criteria, according to the judgment of 10 academic experts. The initial criteria were selected from the sustainability reports of a virtuous and Italian pasta producer, La Molisana S.p.A., and divided into four categories: (1) people and community, (2) innovation and new product development, (3) commitment to the environment and (4) local supply chain and traceability. Promotion of social and economic development in the local community emerged as the most relevant criterion, followed by business development and promotion of talent. The people and community category was deemed most strategic for sustainability, while social and economic dimensions were given less relevance. Stakeholder engagement was proposed as an order winner for sustainable strategies.The present work has relevant methodological implications, as it shows that the analytic hierarchy process, applied in conjunction with a sustainability materiality matrix, may provide new and useful information for strategy and communication. In terms of operational implications, an enterprise’s historical connection to an area may attract global recognition and increase brand value through higher raw material quality, the harmonisation of human and natural resources, and synergy with the tourism industry.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

D’Adamo

2022

Environ Dev Sustain

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“…[87] reviewed the literary corpus regarding the role of intellectual capital for sustainable and innovative development of organizations towards the creation of SBMs linked to SDGs. [88] investigated the role of accounting and accountability models on the transition towards a circular economy and waste management and the contribution of digital transformation in this aspect from the viewpoint of SDGs.…”

Section: Implications To Sustainabilitymentioning

confidence: 99%

A Tertiary Review on Blockchain and Sustainability With Focus on Sustainable Development Goals

et al. 2022

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Sustainable development is crucial to securing the future of humanity. Blockchain as a disruptive technology and a driver for social change has exhibited great potential to promote sustainable practices and help organizations and governments achieve the United Nations' Sustainable Development Goals (SDGs). Existing literature reviews on blockchain and sustainability often focus only on topics related to a few SDGs. There is a need to consolidate existing results in terms of SDGs and provide a comprehensive overview of the impacts that blockchain technology may have on each SDG. This paper intends to bridge this gap, presenting a tertiary review based on 42 literature reviews, to investigate the relationship between blockchain and sustainability in light of SDGs. The method used is a consensus-based expert elicitation with thematic analysis. The findings include a novel and comprehensive mapping of impact-based interlinkage of blockchain and SDGs and a systematic overview of drivers and barriers to adopting blockchain for sustainability. The findings reveal that blockchain can have a positive impact on all 17 SDGs though some negative effects can occur and impede the achievement of certain objectives. 76 positive and 10 negative linkages between blockchain adoption and the 17 SDGs as well as 45 factors that drive or hinder blockchain adoption for the achievement of SDGs have been identified. Research gaps to overcome the barriers and enhance blockchain's positive impacts have also been identified. The findings may help managers in evaluating the applicability and tradeoffs, and policymakers in making supportive measures to facilitate sustainability using blockchain.

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“…[77] reviewed the literary corpus regarding the role of intellectual capital for sustainable and innovative development of organizations towards the creation of SBMs linked to SDGs. [78] investigated the role of accounting and accountability models on the transition towards a circular economy and waste management and the contribution of digital transformation in this aspect from the viewpoint of SDGs.…”

Section: Implications To Sustainabilitymentioning

confidence: 99%

A Tertiary Review on Blockchain and Sustainability with Focus on Sustainable Development Goals

Jiang¹,

Jakobsen²,

Bueie³

et al. 2022

Preprint

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<p> Blockchain as a disruptive technology and a driver for social change has exhibited great potential to promote sustainable practices and help organizations and governments achieve the United Nations’ Sustainable Development Goals (SDGs). Literature reviews on blockchain and sustainability exist, but they often focus only on topics related to one or a few SDGs. There is a need to consolidate existing results in terms of SDGs and provide a comprehensive overview of the impacts that blockchain technology may have on each SDG. This paper intends to bridge this gap, presenting a tertiary review based on 34 existing literature reviews, to investigate the relationship between blockchain and sustainability in light of SDGs. The method used is a consensus-based expert elicitation with thematic analysis. The findings include a novel and comprehensive mapping of impact-based interlinkage of blockchain and SDGs and a systematic overview of drivers and barriers to adopting blockchain for sustainability. The findings reveal that blockchain can have a positive impact on all 17 SDGs through technological innovations though some negative effects can occur and impede the achievement of certain objectives. 73 positive and 10 negative linkages between blockchain adoption and the 17 SDGs as well as 45 factors that drive or hinder blockchain adoption for the achievement of SDGs have been identified. Research gaps to overcome the barriers and enhance blockchain’s positive impacts have also been identified. The findings may help managers in evaluating the applicability and tradeoffs and policymakers in making supportive measures to facilitate sustainability using blockchain. </p>

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The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework

Cited by 85 publications

References 97 publications

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

A Tertiary Review on Blockchain and Sustainability With Focus on Sustainable Development Goals

A Tertiary Review on Blockchain and Sustainability with Focus on Sustainable Development Goals

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