Consequences of Social and Environmental Corporate Responsibility Practices: Managers’ Perception in Mozambique

The objective of this paper is to analyze the relationship between the social and environmental practices of Corporate Social Responsibility (CSR), and the economic–financial, social, and environmental performance in Mozambican companies, from the managers’ perspectives. The data were collected from a sample of 227 companies through a survey questionnaire. We used structural equation modelling to analyze how the managers correlate the different social and environmental practices with performance at the financial, social, and environmental levels. The results showed that the relationship between all major components of the social and environmental practices, and the economic–financial, social, and environmental performance is positive but insignificant with the exception of the social practices of community support, which has a weak relationship with the economic–financial performance, environmental performance, and social performance, as well as the environmental practices. The data indicate that there is a need for strengthening the appropriate economic–financial incentive policies and strategies for the agents who promote good CSR practices in the country, in order to obtain satisfactory, measurable, and comparable economic–financial, social, and environmental performance.

Sustentabilidade e Governança: Evidenciação Ambiental em Empresas Prestadoras de Serviço ## Sustainability and Governance: Environmental Disclosure in Service Providers

A necessidade de se utilizar os recursos ambientais de maneira adequada e sustentável deve estar cada vez mais presente no cotidiano das pessoas, do poder público e das empresas. Diante disso, este estudo tem por objetivo analisar as práticas e iniciativas ambientais adotadas em empresas prestadoras de serviços contábeis e de turismo da região da Serra Gaúcha, no estado do Rio Grande do Sul. Para atingir tal objetivo, foi realizada uma survey por meio de um questionário elaborado a partir do instrumento “Indicadores Ethos para Negócios Sustentáveis e Responsáveis” (Ethos, 2016). Os resultados indicam que as empresas pesquisadas apresentam uma preocupação com as questões relacionadas ao meio ambiente, mas essa ainda não é uma unanimidade. As empresas têm preocupação com o consumo consciente de materiais, tais como papeis e descartáveis, com o consumo de energia e água e a destinação de seus resíduos, mas deixam a desejar quando se trata de ações ambientais e comunicação com a comunidade acerca deste tema. ABSTRACTThe need to use environmental resources in an adequate and sustainable manner must be increasingly present in the daily lives of people, public authorities and companies. Therefore, this study aims to analyze the environmental practices and initiatives adopted by Brazilian accounting and tourism companies. To achieve this objective, a survey was carried out through a questionnaire elaborated from the "Indicators Ethos for Sustainable and Responsible Business" (Ethos, 2016). The results indicate that the companies surveyed have a concern about environmental issues, but this is not unanimous. The companies are concerned with the conscious consumption of materials, such as paper and disposable, with the consumption of energy and water and the destination of their residues, but they do not deserve when it comes to environmental actions and communication with the community about this theme.

Internal Business Factors for Business Sustainability: A Realistic View from Sustainability Managers

Sustainability has received a great deal of criticism, particularly the development of strategies, operationalization and implementation of those strategies. The study aimed to understand environmental practices in business operations and identify the internal business factors that influence the success of environmental practices. Semi-structured interviews were used to gather information from Malaysian Public-Listed Companies (PLCs) that significantly contributed to the advancement of sustainable development in the country. This study suggests a comprehensive set of data to investigate comparative analysis based on different industries for better insights. Keywords: Sustainability, environmental, social, internal business factors eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI:https://doi.org/10.21834/ebpj.v6i18.3015

An exploratory study of US craft brewery owners’ motivations for adopting environmental practices

Purpose Craft brewers in the USA have long sought to improve the efficiency of beer production to achieve their primary aims of improving the product and increasing profit margins. More recently, however, there has been a move toward the adoption of more sustainable production techniques aimed at reducing the environmental impact of the brewing process itself. This study aims to investigate the factors that drive engagement with environmental practices among US craft brewery owners. Design/methodology/approach The present study uses an exploratory sequential mixed methods design where, first, a qualitative thematic analysis was conducted via semi-structured in-depth interviews with 31 craft brewers from across the USA. Second, a quantitative online survey was distributed to craft brewers nationwide, and 237 valid responses were collected to rank the preidentified motivational factors. Findings The findings of the present study are in alignment with those of previous studies conducted in a broader business context. This study contributes to an understanding of the factors driving environmental engagement, as well as their relative significance to craft brewers, which is critical to increasing the ability to target financial and physical resources and make the brewing process more sustainable and environmentally friendly. Research limitations/implications The study has theoretical and practical implications for craft breweries, policymakers and academics. From the perspective of policy, there is limited work exploring this topic in the specific context of craft brewing. This study, thus, contributes to an understanding of the factors driving environmental engagement, as well as their relative significance to craft brewers – which is critical to increasing the ability to target resources, both financial and material, and make the brewing process more sustainable and environmentally friendly. Originality/value Identifying exactly what it is that guides the decision-making processes of craft brewery owners, in regard to the adoption of new or improved environmental practices, has several advantages. First, it serves as a guide to help breweries adapt to the evolving needs of a progressive society; second, it assists government and policymakers in formulating effective and relevant legislation; and third, it helps consumers to better understand their role and position in business processes and decision-making.

Environmental Accounting of the Yellow-Tail Lambari Aquaculture: Sustainability of Rural Freshwater Pond Systems

Freshwater pond aquaculture is the prevailing fish culture system worldwide, especially in developing countries. Climate change outcomes and inadequate environmental practices challenge its sustainability. This study applies emergy synthesis to assess the environmental performance of freshwater pond aquaculture in Brazil, aiming to identify and propose practices towards sustainability. As a study model, nine semi-intensive lambari farms operating at three levels of management were evaluated: low (LC), moderate (MC) and high (HC) control. Results showed that the main inputs for LC were services (27-46%), feed (7-39%), and water (15-21%), while for the MC and HC farms, they were feed (35-49% and 17-48%, respectively) and services (33-39% and 26-36%, respectively). All farms required more than 60% of their emergy from purchased inputs, resulting in low emergy sustainability index (ESI = 0.1-0.5). Replacing animal protein and oil on diet composition by vegetal sources, using superficial water instead of springwater, increasing juvenile productivity, and controlling pond fertilization can lead all systems to higher efficiency and resilience, increasing sustainability.

The Adoption of Bundled Sustainable Farm and Environmental Practices by Coffee Farmers in Southwest Ethiopia

Despite numerous efforts to introduce sustainable farm and environmental practices (SFEPs), such as pruning, soil erosion control, and water pollution abatement measures), their adoption by smallholder farmers is awfully low in Ethiopia. As a result, smallholder coffee farmers in the country remain in poverty traps even if there is room to enjoy coffee returns by doubling the yield by implementing sustainable practices. On the other hand, most previous coffee sustainability studies focus on the economic, livelihood, and poverty alleviation impact of private sustainability standard schemes. Despite the holistic advantages of the adoption of bundled SFEPs over individual adoption practices, it has been overlooked by earlier scholars in the country. In southwest Ethiopia, few farmers applied sustainable coffee farm practices (particularly pruning, stumping, the use of fertilizer, and mulching), and the yields gained by the farmers are quite low. Therefore, this study seeks to examine the factors affecting the adoption of bundled SFEPs and their intensity at the farm household level in southwest Ethiopia based on cross-sectional data obtained from 153 sampled coffee farm households for the 2019/2020 cropping season. The study results showed that the farmers’ adoption of different SFEPs depended on farm and management characteristics (total size of coffee holdings, multiple plots, remoteness of coffee farm, hired labor, and farming experience), socioeconomic variables (literacy, household size, and training), and Fairtrade coffee certification. Likewise, the intensity of SFEPs implementation is influenced by literacy and hired labor. Providing training and supplementing coffee farmers with farm equipment used for SFEPs, promoting small-scale mechanization options to address seasonal labor constraints, as well as strengthening Fairtrade organizations will facilitate the adoption of multiple SFEPs by coffee farmers in the country.

Green Infrastructure Entities- A Study of Indian and International Cities

Cities are places for humans and countless other species. With increasing city limits, urbanization has meddled with the life of several organisms; creating an unhealthy balance. A green city is planned by scrutiny of the impact of development on the environment and mankind. This not only assures a better future but also connects people to nature. This paper highlights approaches towards the creation of liveable cities, segregated into three categories – Greens, Water, and Sustainability. Further divisions of these categories are done based on green infrastructure techniques prevalent across the globe today. The purpose is to refurbish the underdeveloped regions into smart cities through sustainable infrastructure; which will provide a good quality of life, better environmental impact, etc. The paper aims to analyze and compare case examples for each parameter through the medium of national (Indian) and international case studies. The comparison stresses the fact that India, as a developing nation, can implement these methods in its cities. The paper also deduces that there are cases where Indian cities can be an inspiration to the world. Degeneration of nature knows no political boundaries. Thus, every country has a legitimate stake in environmental practices and must pledge to create greener cities.

Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe

The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.

Making and Unmaking Territories with Plants in the Riverine Peat Landscape of Central Kalimantan

Central Kalimantan, located on the Indonesian side of Borneo, has often been described as a state frontier area where rapid changes take place in legal and administrative regimes and in the rules that govern access and ownership to land and nature. Today, frontier development includes state and non-state actors that bring natural resource projects aimed at producing long-term effects by engaging local people in the commodification of nature. Local people adopt and abandon these projects at a rapid pace due to changing conditions, policies, and natural hazards. I will explore commodification in terms of territorial projects and the spatial and temporal reordering of human-nature relations within the landscapes of Central Kalimantan. Linked to the territorial expansion of trees and plants, commodification challenges local environmental practices and forms of sociality. The paper argues that the commodification of nature and the territorial aspects of this bring new layers of complications and thus have unexpected effects on the lives of local populations. Keywords: frontier, commodification, plants, landscape, state-making, Kalimantan