Forward Thinking for Sustainable Business Value: A New Method for Impact Valuation

Buchholz, Herwig; Eberle, Thomas S.; Klevesath, Manfred; Jürgens, Alexandra; Beal, Douglas; Baic, Alexander; Radeke, Joanna

doi:10.3390/su12208420

Cited by 12 publications

(13 citation statements)

References 21 publications

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“…There is no information on sustainable consumption. Sustainability indicators provide information on environmental, social and economic policies but cannot compare and contrast these factors (Buchholz, H., et al, 2020).…”

Section: Resultsmentioning

confidence: 99%

Sustainable Production and Consumption Strategies in the Context of European Integration Processes in Ukraine

Ivashura

Protasenko

2022

SJPU

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Modern requirements for companies and consumers include the stability of financial performance amid increasing environmental attractiveness. Companies need to cover such seemingly diverse interests as profitability for owners, concern for staff, interest for partners and consumers, actions for environmental protection. It is essential to consider the growing role of conscious consumption, which is a direct regulator of production activity. The aim is to formulate a strategy and recommendations for combining sustainable initiatives in production and consumption in the context of European integration processes in Ukraine. The research object is sustainability in production and consumption. The article proposes a strategy that combines sustainable production and sustainable consumption into one cluster. It will allow sustainable initiatives are focused on systemic changes and essential areas of production and consumption. The practical value of the approach is in a strategy that includes measures stimulating environmental and socio-economic policy of production. It will allow moving from relative disunity of actions to technological standards. The proposed strategy can be implemented in recommendations for improving programs on changing behaviour from a gradual transition from individual consumers to broader initiatives to change the entire system – production and consumption. Today, this is especially important, including for Ukraine, considering its transition to sustainability and the implementation of sustainable development goals in the sphere of sustainable production and consumption. Also, we outlined directions for further research in the policy of sustainable production and consumption in the context of European integration processes in Ukraine.

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Section: Resultsmentioning

confidence: 99%

Sustainable Production and Consumption Strategies in the Context of European Integration Processes in Ukraine

Ivashura

Protasenko

2022

SJPU

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“…Indeed, using a novel methodology to evaluate the sustainable business value of companies and referring to a case study about the healthcare sector, Ref. [55] show that a firm's sustainable business conduct can positively affect total shareholder returns and hence financial performance. Similarly, Ref.…”

Section: Discussionmentioning

confidence: 99%

Green Production as a Factor of Survival for Innovative Startups: Evidence from Italy

et al. 2020

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Many studies have analyzed empirically the determinants of survival for innovative startup companies using data about the characteristics of entrepreneurs and management or focusing on firm- and industry-specific variables. However, no attempts have been made so far to assess the role of the environmental sustainability of the production process. Based on data describing the characteristics of the Italian innovative startups in the period 2009–2018, this article studies the differences in survival between green and non-green companies. We show that, while controlling for other confounding factors, startups characterized by a green production process tend to survive longer than their counterparts. In particular, we estimate that a green innovative startup is more than twice as likely to survive than a non-green one. This evidence may support the idea that environmental sustainability can help economic development.

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“…The rationale or justification for this research question is that there is widespread interest in identifying and overcoming barriers to accounting practice adaptation for CE implementation (Coalition CE, 2022;Circle Economy, 2021World Economic Forum, 2021;KPMG et al, 2019;Barker et al, 2020;Buchholz et al, 2020), as accounting and finance have been identified as a critical enabler and driver of CE transition. Thus exploring this research question will create a relevant forum for proposing actions and initiatives to enhance accounting practices and CE implementation.…”

Section: Introductionmentioning

confidence: 99%

The barriers to adapting accounting practices to circular economy implementation: an evidence from Ghana

Kwarteng

Agyenim‐Boateng

Simpson

2022

JGR

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Purpose The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to circular economy implementation. Design/methodology/approach The study uses exploratory qualitative study design, and semi-structured interviews were conducted among professional accountants in Ghana. Purposive sampling technique was used to recruit respondents, and data saturation was achieved with 45 respondents. Data collection and analysis were undertaken concurrently and emerging themes were investigated as the study progressed. Findings The results indicate that there are several barriers to adapting the current accounting practices to circular economy implementation. The specific barriers as revealed in the data analysis are: accounting reporting barriers, financial/economic barriers, technological barriers, managerial/behavioral barriers, organizational barriers and institutional barriers. Originality/value The study responded to a global call by coalition circular accounting to identify and potentially over accounting related challenges that impedes the transition to circular economy. The study’s originality stems from the fact that it explores the issue from a developing country perspective, which has received limited attention in the extant literature.

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Forward Thinking for Sustainable Business Value: A New Method for Impact Valuation

Cited by 12 publications

References 21 publications

Sustainable Production and Consumption Strategies in the Context of European Integration Processes in Ukraine

Sustainable Production and Consumption Strategies in the Context of European Integration Processes in Ukraine

Green Production as a Factor of Survival for Innovative Startups: Evidence from Italy

The barriers to adapting accounting practices to circular economy implementation: an evidence from Ghana

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