From negative to positive sustainability performance measurement and assessment? A qualitative inquiry drawing on framing effects theory

Kühnen, Michael; Silva, Samanthi; Hahn, Rüdiger

doi:10.1002/bse.2994

Cited by 13 publications

(6 citation statements)

References 93 publications

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“…They also recommended that norms and pro‐environmental intentions still need to be examined in developing countries in light of other social contexts. Some recent studies identified the association of circular economy and socio‐economic benefits, arguing that integrative and innovative approaches toward environmental issues may deliver positive outcomes toward sustainable business (Agrawal et al, 2021; Kühnen et al, 2022). Also, an emphasis on extended empirical evaluation is needed to understand pro‐environmental initiatives.…”

Section: Discussion Of Findingsmentioning

confidence: 99%

How does anticipatory trauma reaction and climate‐friendly behaviour make an affect at the individual level? The role of social norms and self‐efficacy

2023

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Climate change is unavoidable and requires serious consideration at both the organizational and individual levels. Climate change mitigation, reduction in greenhouse gas emissions globally and climate financing for developing countries and so forth are key issues and challenges toward environmental sustainability. This paper aims to develop a framework for climate‐friendly behaviour (CFB) for environmental sustainability from an individual perspective. The present study recognizes the role of social norms and self‐efficacy in developing positive behaviour toward environmental sustainability. On the proposed integrated CFB framework of value‐belief‐norms (VBN) and self‐efficacy theory, this study is a unique conceptual‐empirical scholarly development, examining individual‐level contemplation toward climate‐supportive policy measures. This research evaluates the relationship between anticipatory trauma reaction (ATR) and CFB in the presence of perceived social efficacy (PSE) and perceived social norms (PSN) as moderators and mediators. We have used the survey method to examine a sample of 238 respondents and assess the structural equation modelling analysis and PLS predictions using SmartPLS software. The findings indicate that climate change‐related anxiety‐driven ATR facilitates CFB among individuals. Next, the study adds value to VBN theory as the results also suggest that PSN improve ATR's positive impact on CFB. This work further expands the horizon of self‐efficacy theory by arguing that PSE transmits the positive effect of ATR on CFB. The study delivers many worthy theoretical and practical contributions toward climate change policies and environmental sustainability implications.

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Section: Discussion Of Findingsmentioning

confidence: 99%

How does anticipatory trauma reaction and climate‐friendly behaviour make an affect at the individual level? The role of social norms and self‐efficacy

2023

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“…This could at best be considered accounting for management actions (the middle section of the micro-level of the CAT framework). Accounting for positive contributions implies a more encompassing understanding (Dijkstra-Silva et al , 2022; Kuehnen et al , 2022) and proactivity. Thus, the question becomes: which tools (or combination of tools) from the SMA framework are most likely to encourage proactive transformative impact-oriented activities as opposed to reactive response to contextual macro- and meso-level sustainability pressures, thereby moving organizations towards the right-hand side of the CAT framework?…”

Section: Discussion Of Transformational Opportunities and Directions ...mentioning

confidence: 99%

“…large tropical forest areas) and vast social problems (e.g. existence of modern slavery), however, companies are ever more challenged to create positive sustainability contributions (Dijkstra-Silva et al , 2022; Kuehnen et al , 2022). While this area remains under-researched in the literature, SMA can provide information about negative and positive sustainability contributions beyond organizational boundaries, which it can be argued is needed if transformation from within is to be achieved.…”

Section: Transformational Opportunities For Effective Sustainability ...mentioning

confidence: 99%

Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

Christ,

Dijkstra-Silva,

Burritt

et al. 2023

MEDAR

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Purpose Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level. Design/methodology/approach This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries. Findings Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs). Practical implications The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments. Originality/value The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

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“…the literature, which copes with the two limitations. For instance, studies focusing efforts on combining these two limitations are: the life cycle sustainability assessment (LCSA) [13], life cycle impact assessment (LCIA) [14], and an LCA + C2C but accounts for the three pillars of sustainability [15]. Other variants are economic life-cycle costing [3], the social LCA (SLCA) [16], dynamic LCA [17], and positive sustainability performance (PSP) [13].…”

Section: Lca Variantsmentioning

confidence: 99%

Including Nature-Based Success Measurement Criteria in the Life Cycle Assessment

Miguel¹,

Beermann²

2023

Life Cycle Assessment - Recent Advances and New Perspectives

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Conventional life cycle assessment (LCA) is a technique to assess environmental impacts associated with all the stages of a product’s life or process. Such impacts along the product life or process are assessed via criteria to establish success when accounting for resource intake, waste, and emissions fluxes. In most cases, the assessment range may vary, defined by the designer’s and product’s aims, failing to evaluate all parts of the said cycle completely. This before is said to follow the “reducing unsustainability” paradigm (RUP), and changes are needed toward an assessment based on the “achieving sustainability” paradigm (ASP). Thus, this chapter embarks on the search for assessment approaches, assuming biomimicry principles can improve current LCIA tools. Comprehending the LCA criteria to assess product or process impacts is done via a literature review. Results showed that most assessment tools continue to be developed under the RUP, where three approaches present great potential for an ASP. A discussion over the difference in assessing two case studies in the built environment, net-zero-energy buildings, and sustainable construction projects under both paradigms is presented.

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From negative to positive sustainability performance measurement and assessment? A qualitative inquiry drawing on framing effects theory

Cited by 13 publications

References 93 publications

How does anticipatory trauma reaction and climate‐friendly behaviour make an affect at the individual level? The role of social norms and self‐efficacy

How does anticipatory trauma reaction and climate‐friendly behaviour make an affect at the individual level? The role of social norms and self‐efficacy

Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

Including Nature-Based Success Measurement Criteria in the Life Cycle Assessment

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