scholarly journals Fifty shades of green – What pales the final colour of green solutions?

2018 ◽  
Vol 68 (4) ◽  
pp. 499-519
Author(s):  
Andrea Szalavetz
Keyword(s):  
Best Practices ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Research Method ◽  
Applied Research ◽  
Environmental Science ◽  
Interpretive Research ◽  
Corporate Environmental Performance ◽  
Trade Offs ◽  
Key Concepts

The purpose of the paper is to explain the widely-observed phenomenon that the benefits of some apparently environmentally friendly solutions are much smaller than predicted. The applied research method is a systematic review of papers belonging to the ‘business and environment’ and ‘environmental science and technology’ literatures. Qualitative and interpretive research is used to support our propositions. Five key concepts accounting for the pitfalls associated with environmental sustainability-oriented (ESO) interventions have been identified and illustrated with reallife examples. Overlooked (1) interconnections among resources and environmental impacts, e.g. trade-offs, reveal that (2) system boundaries are often ill-defined, which can easily result in (3) problem shifting from one aspect of corporate environmental performance to another or from one stage in the life cycle to another. Additionally, false (4) assumptions and a strong (5) contextuality of best practices also overshadow the outcomes of ESO interventions. The relation among these general concepts is analysed and a graphic representation is provided.

scholarly journals Sustainability-oriented cross-functional collaboration to manage trade-offs and interdependencies

2018 ◽  
Vol 54 (1) ◽  
pp. 3-17 ◽  
Author(s):  
Andrea Szalavetz
Keyword(s):  
Performance Improvement ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Behavioral Outcomes ◽  
Real Life ◽  
Corporate Environmental Performance ◽  
Lack Of Information ◽  
Trade Offs ◽  
Corporate Environmental Sustainability

Abstract Despite a consensus view in the literature about the importance of cross-functional collaboration (CFC) for corporate environmental performance improvement, there is a dearth of studies that explain how exactly sustainability-oriented CFC can foster this objective. The purpose of this paper is to explain the role of CFC in corporate environmental performance improvement. We do this by undertaking two rounds of literature review, developing a proposition after the first round and by collecting illuminative real-life examples that illustrate our arguments in the second round. We propose and illustrate that CFC can effectively address two systemic properties of corporate environmental performance: trade-offs and interdependencies among different aspects of corporate environmental sustainability. If left unaddressed, these systemic specifics would result in organizational, managerial, and behavioral outcomes, such as inertia, opposition to change, lack of information, and so on, which would turn into effective barriers to corporate environmental performance improvement. put CFC addresses these barriers through information sharing, knowledge building, and interest reconciliation.

Corporate environmental performance–financial performance relationship in India using eco-efficiency metrics

2020 ◽  
Vol 31 (6) ◽  
pp. 1497-1514
Author(s):  
S. Sudha
Keyword(s):  
Financial Performance ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Emerging Market ◽  
Time Lag ◽  
Positive Association ◽  
Empirical Literature ◽  
Corporate Environmental Performance ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to attempt to empirically examine the impact of disaggregate, eco-efficiency-based measures of corporate environmental performance (CEP) on corporate financial performance (CFP) of Indian companies. Further, recent theories contending a bidirectional causality between them is also explored.Design/methodology/approachSecondary data of 224 Indian S&P 500 companies from 2002 to 2011 are used to run panel data regression models for examining the impact of CEP measures on accounting-based CFP measures.FindingsThe empirical results are statistically significant and provide evidence for a positive association of eco-efficiency-based CEP metrics on CFP metrics, thereby supporting Porter's win–win hypothesis. Further, the results evidence a positive bi-directional causality between CEP and CFP for one period time lag signalling possibility of mutual reinforcement in CEP–CFP relationship.Research limitations/implicationsThe study has used data for the period 2002–2011 and eco-efficiency metrics – energy, water and material efficiencies due to availability.Practical implicationsThe results have implications to both corporate managers as well as policymakers across all industries for emphasizing on eco-efficiency-based (proactive) environmental sustainability initiatives to enhance both financial and environmental bottom lines.Originality/valueThe study contributes to scarce empirical literature analysing the impact of CEP on financial performance. To the best of authors's knowledge, event studies, portfolio studies and perceptual data-based empirical studies exist in India. This study is unique in that it examines long run effect of eco-efficiency-based CEP metrics which is pertinent in a rapidly growing emerging market – India, where, eco-efficiency is considered quintessential for sustainable development.

Beyond Bias

2020 ◽  
pp. 736-753
Author(s):  
Chelsea Barabas
Keyword(s):  
Best Practices ◽  
Criminal Law ◽  
Criminal Justice Reform ◽  
Trade Offs ◽  
System P ◽  
Accuracy Measures ◽  
Criminal Legal System ◽  
And Function ◽  
Role And Function

This chapter discusses contemporary debates regarding the use of artificial intelligence as a vehicle for criminal justice reform. It closely examines two general approaches to what has been widely branded as “algorithmic fairness” in criminal law: the development of formal fairness criteria and accuracy measures that illustrate the trade-offs of different algorithmic interventions; and the development of “best practices” and managerialist standards for maintaining a baseline of accuracy, transparency, and validity in these systems. Attempts to render AI-branded tools more accurate by addressing narrow notions of bias miss the deeper methodological and epistemological issues regarding the fairness of these tools. The key question is whether predictive tools reflect and reinforce punitive practices that drive disparate outcomes, and how data regimes interact with the penal ideology to naturalize these practices. The chapter then calls for a radically different understanding of the role and function of the carceral state, as a starting place for re-imagining the role of “AI” as a transformative force in the criminal legal system.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

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