约旦供应链管理中的税收和海关策略:塑造可持续设计和推动环境责任

Q1 Decision Sciences

Uncertain Supply Chain Management Pub Date : 2023-01-01 DOI:10.5267/j.uscm.2023.6.005

Mo'taz Kamel Al Zobi, M. Al-Zaqeba, B. Jarah

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引用次数: 0

摘要

本研究探讨了税收和海关策略在促进供应链管理中的可持续设计和环境责任方面的作用。这项研究审查了它们对约旦可持续和环境责任的直接影响，以及社会经济因素的缓和影响。本文还研究了可持续实践采用的中介效应。采用Smart PLS4软件进行定量分析。研究结果强调了税收策略对可持续和环境责任的积极影响。有效的税收策略有助于加强对供应链内可持续实践和环境问题的承诺。同样，海关战略对可持续和环境责任产生积极影响，表明有效的海关管理符合可持续做法。此外，社会经济因素被认为是重要的调节因素。税收策略与可持续责任以及环境责任之间的关系因社会经济背景而异。这表明，这些战略的有效性取决于组织运作的具体情况。此外，可持续实践的采用被发现调节税收与环境战略和可持续责任之间的关系。这表明，可持续实践的成功实施增强了税收和环境战略在促进供应链可持续性方面的影响。本文强调了制定和实施与可持续实践相一致的有效税收和海关政策的重要性。组织应该考虑社会经济因素的影响，并优先考虑可持续实践的采用，以最大限度地发挥这些战略的影响。研究结果为战略决策提供了有价值的见解，并鼓励企业将可持续发展纳入其供应链管理，为环境保护和长期成功做出贡献。

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Taxation and customs strategies in Jordanian supply chain management: Shaping sustainable design and driving environmental responsibility

This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

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来源期刊

Uncertain Supply Chain Management Decision Sciences-Statistics, Probability and Uncertainty

CiteScore

5.60

自引率

0.00%

发文量

112

期刊介绍： Supply chain management (SCM) plays an essential role in managing the movement of raw materials into an organization, certain issues of the internal processing of materials into finished goods, and the movement of finished products out of the organization for end-consumer delivery. The goal of SCM is to improve trust and collaboration among supply chain partners and to improve inventory visibility. However, many SCM problems deal with uncertain events such as uncertainty in demand, supply, quality, price, etc. This forum is dedicated to all scholars who wish to share their ideas about uncertainty in SCM problems. Uncertain supply chain management is a quarterly publication dedicated to all scientists in all over the world who wish to share their experiences and knowledge in this field. Our policy is to perform a peer review on all submitted articles and publishes original and high quality articles.