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Assessing circularity and sustainability of a value chain: A systematic literature review 评估价值链的循环性和可持续性:系统性文献综述
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-18 DOI: 10.1002/bse.4009
Rosa Esteban‐Amaro, Sofia Estelles‐Miguel, Ismael Lengua, Bernard Yannou, Ghada Bouillass
Value chains have become increasingly complex, complicating the transition to a circular economy and the pursuit of sustainable development. This transition requires assessing economic, environmental, social, and governance dimensions. We conduct a systematic literature review to evaluate whether existing methodologies can effectively assess the circularity and sustainability of value chains according to these four critical dimensions. Our work identifies three critical aspects to improve value chain evaluation: (i) circular economy requires assessment of the entire value chains, (ii) lack of stakeholder integration hinders sustainable development, and (iii) the need for multilevel and multidimensional performance assessment results in complex and incomplete methodologies. These findings imply that restructuring value creation models and value chain networks is essential to facilitate the application of simplified methodologies, thereby promoting the widespread adoption of circularity and sustainability. Addressing these gaps would the achievement of the 2030 Sustainable Development Agenda and benefit society in the long run.
价值链变得日益复杂,使向循环经济过渡和追求可持续发展变得更加复杂。这种转型需要对经济、环境、社会和治理等方面进行评估。我们进行了系统的文献综述,以评估现有方法是否能根据这四个关键维度有效评估价值链的循环性和可持续性。我们的工作确定了改进价值链评估的三个关键方面:(i) 循环经济需要对整个价值链进行评估,(ii) 缺乏利益相关者的整合阻碍了可持续发展,(iii) 需要进行多层次、多维度的绩效评估,这导致了方法的复杂性和不完整性。这些发现意味着,重组价值创造模式和价值链网络对于促进简化方法的应用至关重要,从而推动循环性和可持续性的广泛采用。缩小这些差距将有助于实现 2030 年可持续发展议程,并从长远角度造福社会。
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引用次数: 0
Role of supplier engagement to reduce Scope 3 emissions in circular supply chains 供应商参与对减少循环供应链中范畴 3 排放的作用
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-18 DOI: 10.1002/bse.3994
Atif Saleem Butt, Mohmmad Alghababsheh, Rahul Sindhwani, Hema Gwalani
Purchasing firms/buyers committed to driving environmental change in their supply chains must address emissions from all three scopes, particularly Scope 3 emissions. Hence, supplier engagement has emerged as a critical strategy for achieving net‐zero emissions. However, studies about how purchasing firms engage with suppliers and how such engagement mitigates Scope 3 emissions are relatively scant. This study fills this important gap in supply chain management literature. The study employs a multiple‐case study approach. Overall, 42 semi‐structured interviews with senior managers from four purchasing and four supplying firms are undertaken. The results unveil six of the best strategies that purchasing firms have deployed to effectively engage suppliers and bring them on track to reduce Scope 3 emissions. These include effective communication, building trust, providing support and guidance, using suppliers' data effectively, refining engagement programs through consistent feedback, and developing supplier incentive programs. The study offers both theoretical insights and practical implications. For instance, it suggests that effective engagement with suppliers will help suppliers mitigate Scope 3 emissions, and buyers can also overcome conflicting targets to reduce Scope 3 emission targets in procurement. The paper concludes with a discussion of limitations and suggestions for future research.
致力于推动供应链环境变化的采购公司/买家必须解决所有三个范围的排放问题,尤其是范围 3 的排放。因此,供应商参与已成为实现净零排放的关键策略。然而,关于采购公司如何与供应商合作以及这种合作如何减少范围 3 排放的研究却相对较少。本研究填补了供应链管理文献中的这一重要空白。本研究采用了多案例研究方法。共对四家采购公司和四家供应公司的高级管理人员进行了 42 次半结构式访谈。研究结果揭示了采购公司为有效吸引供应商并使其走上减少范畴 3 排放的轨道而采取的六项最佳策略。这些策略包括有效沟通、建立信任、提供支持和指导、有效使用供应商数据、通过持续反馈完善参与计划以及制定供应商激励计划。这项研究既有理论见解,也有实践意义。例如,研究表明,与供应商的有效接触将有助于供应商减少范畴 3 排放,而买家也可以克服目标冲突,减少采购中的范畴 3 排放目标。本文最后讨论了局限性和对未来研究的建议。
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引用次数: 0
Environmental entrepreneurship orientation and duality of goals: The moderating roles of public and private knowledge 环境创业导向与双重目标:公共知识和私人知识的调节作用
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-18 DOI: 10.1002/bse.4014
Ana Labella‐Fernández, Javier Martínez‐del‐Río, Diego A. Vázquez‐Brust, Jose J. Céspedes‐Lorente
Expanding dynamic capability theory, we propose environmental entrepreneurship orientation (EEO) as a dynamic capability to achieve a duality of goals—the simultaneous and synergistic realization of environmental and economic performance. We conceptualize a moderating effect of a company's knowledge base (public or private) on the relationship between EEO and the duality of goals. We test our hypothesis in Spanish companies by applying partial least squares modeling. We find that: a) EEO relates positively to both environmental and economic performance, b) public knowledge enhances the relation between EEO and environmental performance, and c) private knowledge strengthens the relation between EEO and economic performance. The implication of our findings is that firms need to simultaneously access public and private knowledge to optimize the influence of EEO on attaining this duality of goals.
从动态能力理论出发,我们提出了环境创业导向(EEO)这一动态能力,以实现双重目标--同时协同实现环境绩效和经济绩效。我们认为,公司的知识基础(公共或私人)对 EEO 与双重目标之间的关系具有调节作用。我们通过偏最小二乘法模型在西班牙企业中检验了我们的假设。我们发现:a) 机会均等与环境和经济绩效均呈正相关;b) 公共知识加强了机会均等与环境绩效之间的关系;c) 私人知识加强了机会均等与经济绩效之间的关系。我们的发现意味着,企业需要同时获取公共知识和私人知识,以优化 EEO 对实现这双重目标的影响。
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引用次数: 0
Sharing is caring for the environment: But why would managers resist shared mobility? 共享就是爱护环境:但为什么管理者要抵制共享交通?
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-17 DOI: 10.1002/bse.4006
Alex Ntsiful
The debate on carbon dioxide (CO2) reduction strategies for a sustainable environment continues unabated. Thus, this study proposes and validates a model for understanding essential factors that can explain resistance to managers' bus‐sharing system (MBS). MBS is a sustainability strategy where organizations have well‐maintained buses to transport 10–15 managers to and from work. By drawing on an extended status quo bias theory, the study sampled and analyzed 234 responses from managers using the partial least square structural equation modeling. The results show that perceived switching benefits (PSWB) and perceived switching costs (PSWC) relate to perceived value and influence resistance to the proposed MBS. Meanwhile, managers' family/personal life conflicts and perceived prestige concerns increase the PSWC. These findings have essential theoretical implications for sustainability scholarship and inform organizations to adopt family‐friendly policies to reduce resistance to MBS.
关于减少二氧化碳(CO2)以实现可持续环境的战略的讨论仍在继续。因此,本研究提出并验证了一个模型,以了解能够解释抵制管理人员巴士共享系统(MBS)的基本因素。公共汽车共享系统是一项可持续发展战略,在这一系统中,各组织配备了维护良好的公共汽车,接送 10-15 名管理人员上下班。本研究借鉴了扩展的现状偏差理论,采用偏最小二乘法结构方程模型对 234 个管理人员的回答进行了抽样和分析。结果表明,感知转换收益(PSWB)和感知转换成本(PSWC)与感知价值有关,并影响着对拟议的公共交通服务的抵制。同时,管理者的家庭/个人生活冲突和对声望的关注会增加 PSWC。这些发现对可持续发展学术研究具有重要的理论意义,并为组织采用家庭友好型政策以减少对管理咨询服务的抵制提供了参考。
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引用次数: 0
The challenges that remain: The role of innovation intermediary‐led training in implementing circular business models 仍然存在的挑战:创新中介主导的培训在实施循环型商业模式中的作用
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-16 DOI: 10.1002/bse.4010
Marie Luise Elisabeth Hartmann, Thomas B. Long
Circular business model innovation is critical in the transition to the circular economy, often requiring businesses to undergo significant internal changes. One intervention to better support businesses in this process is circularity training, often provided by an innovation intermediary. However, little is known of the impact on internal barriers and drivers for circular business model innovation after circularity training has been completed.This research tackles this question through a qualitative exploratory approach, using a multiple‐case study, collecting semi‐structured data from businesses after their completion of a circular training course. We find that even after the circular training, a range of barriers continue to influence circular business model innovation, including issues related to the availability of resources, company acceptance, and technology.The research concludes with recommendations for future training programs and the role of innovation intermediaries, based on the internal barriers and drivers that the companies encountered when working toward circularity implementation and circular business model innovation.
循环型商业模式创新是向循环经济转型的关键,往往需要企业进行重大的内部变革。在这一过程中,更好地支持企业的一项干预措施是循环培训,通常由创新中介机构提供。本研究通过定性探索方法解决这一问题,采用多案例研究,收集企业在完成循环培训课程后的半结构化数据。我们发现,即使在循环培训结束后,一系列障碍仍在影响着循环商业模式的创新,包括与资源可用性、公司接受度和技术相关的问题。研究最后根据企业在努力实施循环性和循环商业模式创新时遇到的内部障碍和驱动因素,对未来的培训计划和创新中介机构的作用提出了建议。
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引用次数: 0
Exploring drivers and factors of benefit impact reports quality: Retracing a stakeholder theory approach 探索影响效益报告质量的动因和因素:追溯利益相关者理论方法
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-16 DOI: 10.1002/bse.3974
Paolo Esposito, Arcangelo Marrone, Vincenzo Pontrelli, Angela Rella
In the pursuit of global sustainability, firms play an increasingly pivotal role. In this scenario, Benefit Corporations aim to seamlessly integrate profit‐making endeavors with sustainable practices. This corporate model has spread around the world and in Italy; it was adopted through Law No. 208/2015 introducing Italian Benefit Corporations (BCs). Italian BCs must produce a Benefit Impact Report (BIR) alongside their financial statements, as a strategic communication tool for demonstrating the company's commitment to advancing common societal benefits to stakeholders. Leveraging stakeholder theory, this study adopts a mixed methodological approach that incorporates manual content analysis of BIRs from 132 Italian BCs, combined with a regression model exploring the impact of firm characteristics on the quality of BIRs. Findings highlight a positive relationship between firm size, financial leverage, and profitability on the quality of BIRs. This study is the first to explore the quality of BIRs and their determinants, providing academic and practical implications.
在追求全球可持续发展的过程中,企业发挥着越来越关键的作用。在这种情况下,效益公司旨在将盈利努力与可持续实践完美结合。这种企业模式已在全球推广,在意大利,通过第 208/2015 号法律引入了意大利效益公司(BCs)。意大利的效益公司在编制财务报表的同时,还必须编制一份《效益影响报告》(BIR),作为一种战略沟通工具,向利益相关者展示公司对促进共同社会效益的承诺。本研究利用利益相关者理论,采用混合方法,对 132 家意大利公司的《效益影响报告》进行人工内容分析,并结合回归模型探讨公司特征对《效益影响报告》质量的影响。研究结果表明,企业规模、财务杠杆和盈利能力与 BIR 质量之间存在正相关关系。这项研究首次探讨了企业内部审计报告的质量及其决定因素,具有学术和实践意义。
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引用次数: 0
Competing narratives inhibit a circular economy for bio‐based plastic packaging: Insights from a social innovation lab study in Brazil, Canada, Poland and the UK 相互竞争的说法阻碍了生物基塑料包装的循环经济:巴西、加拿大、波兰和英国社会创新实验室研究的启示
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-13 DOI: 10.1002/bse.3997
Belinda Li, Jordon Lazell, Macarena Beltran, Grażyna Kędzia, Lais Roncalho Lima, Tammara Soma, Sandra Andrea Cruz, Rafaela Francisconi Gutierrez, Jolanta Turek, Marta Raźniewska, Aneta Pluta‐Zaremba, Benny Tjahjono
Businesses are turning to bio‐based, compostable plastic packaging as a circular economy solution to global plastic pollution. However, there is a lack of proper waste management systems for collection and processing. Through an international research initiative, a social innovation lab was undertaken in Brazil, Canada, Poland and the United Kingdom to understand and address key barriers in closing the bio‐based plastic packaging loop. Based upon a qualitative data set of 100 stakeholder interviews and three phases of workshop activities in each country, a grounded model was generated to illustrate how competing views and actions are inhibiting a circular system for bio‐based plastic packaging. Key issues were the lack of end‐of‐life processing infrastructure, contamination in processing facilities and absent or ineffective regulation. A systemic approach that includes shared responsibility for infrastructure, simplified packaging design and materials and equitable regulation to reduce susceptibility to greenwashing can improve collaboration to meet circular goals.
企业正在转向以生物为基础的可堆肥塑料包装,以此作为解决全球塑料污染的循环经济方案。然而,目前缺乏适当的废物收集和处理管理系统。通过一项国际研究计划,我们在巴西、加拿大、波兰和英国建立了一个社会创新实验室,以了解并解决生物基塑料包装循环闭合过程中的主要障碍。根据在每个国家进行的 100 次利益相关者访谈和三个阶段的研讨会活动的定性数据集,生成了一个基础模型,以说明相互竞争的观点和行动如何阻碍生物基塑料包装的循环系统。关键问题是缺乏报废处理基础设施、处理设施污染以及缺乏监管或监管不力。一种系统性方法,包括共同承担基础设施责任、简化包装设计和材料以及公平监管,以减少绿色清洗的可能性,可以改善合作,实现循环目标。
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引用次数: 0
Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality 共同所有权与以投资者为中心的信息披露:从环境、社会和公司治理的财务重要性看证据
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-12 DOI: 10.1002/bse.4002
Eduardo Schiehll, Sam Kolahgar
In this study, we investigate whether information demands made by common agents, specifically common institutional owners, drive firms to adopt a reporting framework that enhances the comparability and financial materiality of environmental, social, and governance information. Using a sample of 3659 unique US firms from 2015 to 2021, we collected data on the adoption of the Sustainability Accounting Standards Board's reporting framework—identifying first movers, followers, and non‐adopting firms—and their levels of common institutional ownership. Our results are robust across changes in the levels of common institutional ownership, various combinations of fixed effects, and the application of an instrumental variable approach. Our findings support the idea that investors' demand drives comparability and financial materiality in sustainability reporting and that common ownership enhances such disclosure by alleviating the concern over the proprietary costs of revealing sensitive information. Our study offers new insights into patterns of intra‐industry disclosure behavior and a better understanding of how a group of increasingly significant market participants (i.e., common institutional owners) influences firms' commitment to investor‐focused disclosure.
在本研究中,我们调查了共同代理人(特别是共同机构所有者)提出的信息要求是否会促使企业采用一种报告框架,以提高环境、社会和治理信息的可比性和财务重要性。我们以 2015 年至 2021 年的 3659 家独特的美国公司为样本,收集了有关采用可持续发展会计准则委员会报告框架的数据--识别先行者、跟随者和未采用者--以及他们的共同机构所有权水平。我们的结果在普通机构所有权水平的变化、各种固定效应组合以及工具变量方法的应用中都是稳健的。我们的研究结果支持这样一种观点,即投资者的需求推动了可持续发展报告的可比性和财务重要性,而共同所有权则通过减轻对披露敏感信息的所有权成本的担忧来加强此类信息披露。我们的研究为了解行业内信息披露行为的模式提供了新的视角,也让我们更好地理解了一群日益重要的市场参与者(即共同机构所有者)是如何影响企业对以投资者为中心的信息披露的承诺的。
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引用次数: 0
Exploring strategies to mitigate Internet's environmental damage: An investigation of intrinsic, extrinsic, and price‐based strategies 探索减轻互联网环境破坏的策略:对内在、外在和基于价格的策略的调查
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-12 DOI: 10.1002/bse.4000
Ayodhya Wathuge, Darshana Sedera
The internet infrastructure, for example, the data centers, is purported to be making substantial damage to the environment. While there are many studies on the national or global interventions and technology developments to minimize environmental damage from the internet, very few have investigated the individual level strategies. This study examines individual‐level strategies, including intrinsic motivation (IM), extrinsic motivation, and price‐based interventions, that internet‐based organizations can implement to minimize the environmental impact of internet usage. The research aims to identify the most effective strategy for reducing individual internet usage after individuals become aware of the environmental consequences. The survey experiment results demonstrate that combining all three strategies proves most effective in mitigating the environmental damage caused by internet usage. Extrinsic motivation is particularly effective, both in combination with other strategies and when utilized independently after raising awareness. The results also depict that when taken individually, price‐based strategies (PPSs) show a lower impact, while IM exhibits the lowest impact on behavior change. Additionally, males exhibit a higher inclination towards extrinsic motivation strategies based on the multi‐group analysis. Remarkably, individuals, regardless of gender, age, income, or level of internet activity, show a willingness to adopt PPSs to decrease internet usage after exposure to an informational video. These findings provide valuable insights for the development of strategies to minimize the environmental impact of individual internet usage.
互联网基础设施,例如数据中心,据称对环境造成了巨大破坏。虽然有许多研究涉及国家或全球干预措施和技术发展,以最大限度地减少互联网对环境的破坏,但很少有研究涉及个人层面的策略。本研究探讨了个人层面的策略,包括内在激励(IM)、外在激励和基于价格的干预措施,这些都是基于互联网的组织可以实施的策略,以最大限度地减少互联网使用对环境的影响。研究旨在确定在个人意识到环境后果后减少个人互联网使用的最有效策略。调查实验结果表明,将所有三种策略结合起来,对减轻互联网使用造成的环境破坏最为有效。无论是与其他策略相结合,还是在提高认识后单独使用,外在激励都特别有效。研究结果还表明,如果单独使用基于价格的策略(PPSs),其影响较小,而即时信息对行为改变的影响最小。此外,根据多组分析,男性更倾向于使用外在激励策略。值得注意的是,无论性别、年龄、收入或互联网活动水平如何,个人在观看信息视频后都表现出采用 PPSs 来减少互联网使用的意愿。这些发现为制定策略以尽量减少个人使用互联网对环境的影响提供了宝贵的启示。
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引用次数: 0
Bayesian insights on digitalization and environmental sustainability practices. Towards the twin transition in the EU 关于数字化和环境可持续性实践的贝叶斯见解。实现欧盟的双重转型
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-11 DOI: 10.1002/bse.3985
Francesco Aiello, Paolo C. Cozzucoli, Lidia Mannarino, Valeria Pupo
Utilizing a Bayesian network approach, this paper uncovers the probabilistic relationships between digital technologies (DTs) and environmental sustainability practices (ESs), aiming to identify specific portfolios of digital solutions that significantly contribute to environmentally friendly strategies of European firms. Data are from a sample of 10,583 European firms surveyed in 2020 through Flash Eurobarometer 486. Results reveal that the adoption of a “one instrument, one objective” approach highlights high‐speed infrastructure as optimal for recycling and waste reduction, while an approach involving “more instruments, joint scopes” demonstrates the highest probability of circular economy (CE) practices with specific combinations of DTs. Importantly, the paper contributes to illuminating the current representation of twin transition by assessing the effect of DTs by comparing conditional probabilities with marginal probabilities across a multitude of outcomes (optimal DTs and ES combinations), thereby offering implications for research, managerial practice, and policymaking.
本文利用贝叶斯网络方法,揭示了数字技术(DTs)与环境可持续性实践(ESs)之间的概率关系,旨在找出对欧洲企业的环境友好战略有显著贡献的特定数字解决方案组合。数据来自 2020 年通过 Flash Eurobarometer 486 调查的 10,583 家欧洲企业样本。结果表明,采用 "一种工具、一个目标 "的方法,高速基础设施是回收和减少废物的最佳选择,而采用 "更多工具、联合范围 "的方法,则表明采用特定组合的 DTs 进行循环经济(CE)实践的可能性最高。重要的是,本文通过比较多种结果(最佳 DTs 和 ES 组合)的条件概率和边际概率来评估 DTs 的影响,从而为研究、管理实践和政策制定提供启示,为阐明当前的孪生过渡表述做出了贡献。
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引用次数: 0
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Business Strategy and The Environment
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