Sustainability Accounting, Management and Policy Journal最新文献

{"title":"Firm ownership structure and voluntary carbon disclosure: a systematic review and meta-analysis","authors":"Monica Singhania, Ibna Bhan","doi":"10.1108/sampj-08-2023-0613","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0613","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon disclosure using meta-analysis and further propose potential country-level moderators of this relationship.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors apply meta-analytic procedures on 55 empirical studies conducted during 2008–2022, covering 13 countries, 85 effect sizes and 226,473 firm-year observations. To gauge the significance of the estimated mean effect size, a random-effects Hedges and Olkin meta-analysis procedure is adopted, followed by a restricted maximum likelihood based meta-regression, to test the effect of possible moderators.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Aligned with agency and stakeholder theories, the results highlight institutional and state ownership (SO) as having a significant positive impact on voluntary carbon disclosure. On the other hand, ownership concentration, managerial and foreign ownership have an insignificant effect on voluntary carbon disclosure. Based on institutional theory perspectives, the authors confirm the impact of institutional ownership on voluntary carbon disclosure to be more prominent in civil law countries and those countries that have implemented an emission trading scheme (ETS).</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The finding that institutional and SO in firms can translate into higher voluntary disclosures deems investors and the government as crucial stakeholders in achieving carbon neutrality. Furthermore, the finding that the effect of institutional investors on carbon disclosure is heightened in ETS-implemented countries provides evidence to the regulatory authorities in favour of this scheme.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The positive impact of institutional and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access to critical information about their environmental practices to the public. This fosters an environment of transparency and trust between the firm and its stakeholders (the community), leading to an overall well-informed society.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>While prior meta-reviews studied the impact of corporate governance on voluntary disclosures, the meta-literature, as of 2024, has yet to address its influence specifically on carbon disclosures, which are pertinent amidst the ongoing global climate change crisis. The findings inform policymakers about the pivotal institutional factors that can amplify the impact of effective ownership structures on voluntary carbon disclosure. Future scope exists ","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141253872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil","authors":"Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco, Juliana Molina Queiroz","doi":"10.1108/sampj-05-2023-0297","DOIUrl":"https://doi.org/10.1108/sampj-05-2023-0297","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141191627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate initial responses to COVID-19 and ESG ratings: the role of ESG consistency","authors":"Nava Cohen, Xiaodi Zhu","doi":"10.1108/sampj-03-2023-0118","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0118","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the consistency between firms’ stakeholder-friendly responses to the COVID-19 pandemic and their environmental, social and governance (ESG) ratings. Consistent firms are those with high prior ESG ratings that actively support stakeholders during the COVID-19 crisis.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors use data from JUST Capital, which tracks Russell 1000 firms’ actions in response to the pandemic, to examine the relationship between pre-pandemic ESG ratings and their COVID responses towards employees, customers and communities. The authors also analyse the impact of firms’ consistency between pre-pandemic ESG ratings and stakeholder-friendly COVID responses on ESG ratings and stock returns.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study finds that firms with higher pre-pandemic ESG ratings are more likely to support their stakeholders during the pandemic. The authors also find that firms with high ESG ratings before the pandemic experience a decline in their ESG ratings if they do not actively support their communities during the COVID-19 crisis, although insufficient employee/customer support does not impact their ESG ratings. Finally, the authors find that firms with higher pre-pandemic ESG ratings that continue to uphold their ESG commitments through community assistance during the pandemic achieve higher stock returns compared to inconsistent firms.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results reveal gaps in how comprehensively ESG agencies assess firms’ crisis responses, highlighting areas for rating improvements. The findings contribute to sustainable development by revealing the importance of firms upholding their ESG commitments during crises to maintain stakeholder trust and drive long-term value creation.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The findings underscore the need for responsive, transparent ESG rating processes to support the integration of sustainability considerations into corporate practices and investment decisions, particularly during evolving societal expectations during crises.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this study is the first to investigate how pre-pandemic ESG ratings explain firms’ stakeholder-friendly responses during the COVID-19 pandemic and analyse the integration of these responses and pandemic risks into ESG ratings during the crisis.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141191800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The construction of the normative persuasion of social and environmental reporting regulation","authors":"Mercedes Luque-Vílchez, Javier Husillos, Carlos Larrinaga","doi":"10.1108/sampj-11-2023-0816","DOIUrl":"https://doi.org/10.1108/sampj-11-2023-0816","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.</p><!--/ Abstract__bl","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141170412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia","authors":"M. Kolsi, Ahmad Al-Hiyari","doi":"10.1108/sampj-01-2024-0013","DOIUrl":"https://doi.org/10.1108/sampj-01-2024-0013","url":null,"abstract":"Purpose\u0000Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function might affect ESG performance. This study aims to address this gap by examining whether the internal audit budget is positively related to the ESG performance of Malaysian listed firms. It also explores whether the sourcing arrangement of the internal audit function can moderate the internal audit budget – ESG nexus.\u0000\u0000Design/methodology/approach\u0000The secondary data for the paper is extracted from two main sources, namely, the Thomson Reuters Eikon database and firms’ annual reports that were downloaded from the Bursa Malaysia website. The final sample consists of public firms listed on Bursa Malaysia over the period 2010 to 2019. Multivariate tests are used to examine the linkage between the variables.\u0000\u0000Findings\u0000The results show that the relationship between the annual internal audit budget and ESG performance is contingent on the sourcing arrangement of the internal audit function. Specifically, the results show that the annual internal audit budget has a positive impact on ESG performance for firms with an in-house internal audit function but not for firms outsourcing an internal audit function to external providers. Overall, the results suggest that the annual internal audit budget promotes ESG performance for firms performing their internal audit activities internally.\u0000\u0000Practical implications\u0000The findings of this paper provide a strong motivation for authorities in Malaysia to develop new policies and rules aiming at ensuring that internal audit departments are adequately resourced to function effectively, thereby promoting corporate ESG performance. Moreover, the findings may be useful in informing the board of directors and other policymakers that establishing an in-house internal audit department assists in advancing corporate sustainability performance.\u0000\u0000Social implications\u0000The findings of this paper suggest that investors, creditors and other stakeholders should link ESG reporting with the attributes of the internal audit function and outsourcing arrangement when evaluating firm performance. The total annual costs allocated to the internal audit function coupled with the outsourcing arrangement by an external provider should be considered for the overall assessment of the ESG performance and provide additional warranty towards corporate goals’ achievement and sustainability for the society.\u0000\u0000Originality/value\u0000This study extends previous studies on the determinants of ESG performance by focusing on two crucial aspects of the internal audit function: the annual budget and the outsourcing arrangement, a hitherto largely unexplored mechanism by the existing literature.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141098072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda","authors":"Elisa Truant, Edoardo Crocco, Laura Corazza, Edoardo Borlatto","doi":"10.1108/sampj-09-2023-0708","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0708","url":null,"abstract":"Purpose\u0000This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge of this landscape and use it to build a structured research agenda that can help to further develop this field.\u0000\u0000Design/methodology/approach\u0000Seventy-eight distinct contributions, identified through a rigorous, transparent and replicable search protocol, are analyzed through a systematic literature review. Additionally, bibliometric information on the studies is extracted from the Scopus database and visualized through the use of VOSViewer and RStudio.\u0000\u0000Findings\u0000This study outlines the current state-of-the-art knowledge across three spheres of supply chain management, synthesizing the extant literature into several nascent themes – namely, the significance of Scope 3 emissions; how LCA can be integrated into carbon accounting and sustainability disclosures, the differences between countries and industries in terms of carbon emissions and policies for a concerted effort toward carbon reduction.\u0000\u0000Practical implications\u0000Several practical implications can be drawn from the research for both practitioners and policymakers. The research provides a comprehensive, bird’s eye view on the discrepancies between different industries and countries in terms of carbon emissions, along with how carbon accounting should move toward strategic and predictive adoption.\u0000\u0000Social implications\u0000The results show that adopting life cycle thinking can contribute to more transparent monitoring of carbon emissions in supply chains; however, its use in sustainability reporting needs to become more widespread, encompassing not only the carbon footprints of products and services but also the organization as a whole.\u0000\u0000Originality/value\u0000Using bibliographic and critical qualitative analyses, this study reviews the literature on LCA in sustainable supply chain management and carbon accounting. To the best of the authors’ knowledge, this review is the first attempt to synthesize this relevant and rapidly growing nexus between the three literature streams mentioned above.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141100503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Climate change disclosure performance and audit fees: evidence from Australia","authors":"Faisal Alshahrani, Baban Eulaiwi, Lien Duong, Grantley Taylor","doi":"10.1108/sampj-07-2023-0509","DOIUrl":"https://doi.org/10.1108/sampj-07-2023-0509","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a sample of top 300 Australian Securities Exchange listed non-financial firms over the period 2008–2019, this study investigates the association between CCDP and audit fees. The findings are robust to a difference-in-difference test thereby alleviating potential endogeneity concerns.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>CCDP is found to be significantly positively related to external auditor fees.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The findings show some important implications for firm management, regulators, investors and auditors. This study presents empirical evidence that climate change, as a factor of external risk, influences audit fees.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Firms with governance structures characterized by larger more independent boards, larger audit committees and audit committees with a higher level of independence significantly moderate the relationship between CCDP and audit fees.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Investors’ demand for firm transparency and disclosure of information regarding the risks of climate change, effects and opportunities has increased significantly over the past decade, as these factors could have a significant effect on valuation and investment decisions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Importantly, stakeholders need to be aware of the costs of climate change, the quantification of climate change impacts and how firms address climate change in their business risk management processes. This study quantifies the impact of CCDP on auditor risk assessments via audit fees.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140936597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do ESG ratings inhibit corporate leverage manipulation? The moderating effects of internal and external supervision","authors":"Mengmeng Shan, Jingyi Zhu","doi":"10.1108/sampj-08-2023-0542","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0542","url":null,"abstract":"Purpose\u0000This paper aims to investigate the relationship between corporate environmental, social and governance (ESG) ratings and leverage manipulation and the moderating effects of internal and external supervision.\u0000\u0000Design/methodology/approach\u0000The authors draw on a sample of Chinese non-financial A-share-listed firms from 2013 to 2020 to explore the effect of ESG ratings on leverage manipulation. Robustness and endogeneity tests confirm the validity of the regression results.\u0000\u0000Findings\u0000ESG ratings inhibit leverage manipulation by improving social reputation, information transparency and financing constraints. This effect is weakened by internal supervision, captured by the ratio of institutional investor ownership, and strengthened by external supervision, captured by the level of marketization. The effect is stronger in non-state-owned firms and firms in non-polluting industries. The governance dimension of ESG exhibits the strongest effect, with comprehensive environmental governance ratings and social governance ratings also suppressing leverage manipulation.\u0000\u0000Practical implications\u0000Firms should strive to cultivate environmental awareness, fulfil their social responsibilities and enhance internal governance, which may help to strengthen the firm’s sustainability orientation, mitigate opportunistic behaviours and ultimately contribute to high-quality firm development. The top managers of firms should exercise self-restraint and take the initiative to reduce leverage manipulation by establishing an appropriate governance structure and sustainable business operation system that incorporate environmental and social governance in addition to general governance.\u0000\u0000Social implications\u0000Policymakers and regulators should formulate unified guidelines with comprehensive criteria to improve the scope and quality of ESG information disclosure and provide specific guidance on ESG practice for firms. Investors should incorporate ESG ratings into their investment decision framework to lower their portfolio risk.\u0000\u0000Originality/value\u0000This study contributes to the literature in four ways. Firstly, to the best of the authors’ knowledge, it is among the first to show that high ESG ratings may mitigate firms’ opportunistic behaviours. Secondly, it identifies the governance factor of leverage manipulation from the perspective of firms’ subjective sustainability orientation. Thirdly, it demonstrates that the relationship between ESG ratings and leverage manipulation varies with the level of internal and external supervision. Finally, it highlights the importance of governance in guaranteeing the other two dimensions’ roles by decomposing overall ESG.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140655768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions","authors":"Ronnie Figueiredo, Pedro Cabral","doi":"10.1108/sampj-09-2023-0706","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0706","url":null,"abstract":"Purpose\u0000The purpose of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for decision-makers to apply in ocean ecosystem services.\u0000\u0000Design/methodology/approach\u0000After the development of theoretical approaches to understand their prospects for the future development of ecosystem services, the authors worked on a process for developing factors for sustainable decision-making. It uses the Delphi method to develop all the factors supported by six dimensions in two specific moments: deductive-inductive and inductive-deductive.\u0000\u0000Findings\u0000This process of modeling the factors expands the possibility of adaptive governance to make prior and subsequent decisions using factors related to dimensions, stakeholders and benefits, risks, opportunities and costs.\u0000\u0000Research limitations/implications\u0000Considering the limitations, future studies could use another database to widen the view in terms of the studies, factors, dimensions and other additional information to maintain the evolution of this process in ocean ecosystem services decision-making. Another limitation arose in the number of projects and experts defining the factors. This may prevent the opportunity to have more impact in terms of future decisions if more sources are used in the market. In addition, time and the access to experts during this modeling process demonstrate a limitation, as does the time for feedback.\u0000\u0000Practical implications\u0000This set of factors developed for adaptive governance decision-making can be applied to develop a prior alignment of stakeholder interests with sustainable practices.\u0000\u0000Social implications\u0000This set of factors developed with the intervention of experts reinforces the importance of sustainable collective decisions on ocean ecosystem services. This is a joint approach with participants in the NextOcean project, sponsored by the European Commissions (EC)’s Horizon 2020 program. An Earth Observation-based Consortia aims to create sustainable value for Space, Land and Oceans.\u0000\u0000Originality/value\u0000This modeling process generated dimensions and factors to support adaptive governance stakeholders in making sustainable decisions in a coastal biodiversity zone.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140659497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Circular economy promotion and disclosure among Canadian municipalities","authors":"Camélia Radu, Gulliver Lux","doi":"10.1108/sampj-06-2023-0445","DOIUrl":"https://doi.org/10.1108/sampj-06-2023-0445","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The public sector could learn from the private sector’s best practices regarding CE.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140609704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}