Making the Business Case for Sustainability: How to Account for Intangible Benefits—A Case Study Approach

Sustainability is continuing to change the way businesses operate. Stakeholders are insisting that corporations implement more responsible business practices, and they are holding them increasingly accountable for their associated environmental and social impacts. Research has provided significant contributions toward sustainability‐related tools and best practices, allowing sustainability to be integrated even farther across business operations. However, challenges still exist, preventing many companies from fully integrating sustainability. Although intangible benefits are not commonly included in business case assessments, such benefits can be derived through sustainability initiatives and may offer additional value in evaluating the business case for sustainability. In this article, we review current literature on accounting methods for the business case for sustainability as well as currently available methods or tools that are capable of estimating intangible benefits. In addition, we use case studies to illustrate if, and how, companies are accounting for intangible benefits, and we identify best methods for accounting for intangible benefits.     

Communicating About Bioenergy Sustainability

Defining and measuring sustainability of bioenergy systems are difficult because the systems are complex, the science is in early stages of development, and there is a need to generalize what are inherently context-specific enterprises. These challenges, and the fact that decisions are being made now, create a need for improved communications among scientists as well as between scientists and decision makers. In order for scientists to provide information that is useful to decision makers, they need to come to an agreement on how to measure and report potential risks and benefits of diverse energy alternatives in a way that allows decision makers to compare options. Scientists also need to develop approaches that contribute information about problems and opportunities relevant to policy and decision making. The need for clear communication is especially important at this time when there is a plethora of scientific papers and reports and it is difficult for the public or decision makers to assess the merits of each analysis. We propose three communication guidelines for scientists whose work can contribute to decision making: (1) relationships between the question and the analytical approach should be clearly defined and make common sense; (2) the information should be presented in a manner that non-scientists can understand; and (3) the implications of methods, assumptions, and limitations should be clear. The scientists’ job is to analyze information to build a better understanding of environmental, cultural, and socioeconomic aspects of the sustainability of energy alternatives. The scientific process requires transparency, debate, review, and collaboration across disciplines and time. This paper serves as an introduction to the papers in the special issue on “Sustainability of Bioenergy Systems: Cradle to Grave” because scientific communication is essential to developing more sustainable energy systems. Together these four papers provide a framework under which the effects of bioenergy can be assessed and compared to other energy alternatives to foster sustainability.     

Embracing sustainability: the incorporation of sustainability principles in municipal planning and policy in four mid-sized municipalities in Ontario,Canada

The issue of planning for sustainability is becoming more established within Canadian municipal planning. As municipalities begin to align their planning policy to reflect a more sustainable approach, there is an increased interest in how sustainability is being operationalised within municipal documents. This research aims to better understand how principles of sustainability are imbedded within Ontario municipal documents, with a specific focus on the Integrated Sustainability Community Planning approach that has emerged in Canada. Drawing on a nested comparative case study of four mid-sized municipalities, we uncover the language and strategies employed by the municipalities as they relate to the principles of sustainability developed by Gibson [2006a. Sustainability assessment: basic components of a practical approach. Impact Assessment and Project Appraisal, 24 (3), 170–182]. The findings suggest that current policy-based approaches to sustainability are considering more socially oriented strategies focused on promoting community involvement, inclusive decision-making, equity, socio-ecological civility, long-term integrative planning, and responsibility through stewardship. However, there are potential limitations that will require future research to examine policy outcomes associated with sustainability uptake. The ICSP approach must still overcome the issues relating to lack of regulatory authority and the incorporation of policies based on popular trends rather than empirical evidence.     

Evaluation of unmitigated options for municipal waste disposal site in Tehran,Iran using an integrated assessment approach

It can be difficult for assessors and decision-makers to compare different options for a project, and thus come to a reasoned and objective decision concerning the impacts and its sustainability at the local level. Therefore, using integrated assessment becomes crucially important for evaluating proposed different options. In this paper, we apply the Rapid Integrated Sustainability Assessment Method (RISAM) to evaluate the proposed unmitigated options for a municipal waste disposal site in Tehran, Iran. The results obtained showed that all of the alternative unmitigated options to the current method of open dumping were indicated as being consistent with very weak sustainability. The RISAM method demonstrated offers potential considerable benefits with respect to improved efficiency, reduced need for resources, and improved consistency and transparency in evaluation and reporting.     

The significance and praxis of community-based sustainability projects: Community gardens in western Australia

Sustainability projects initiated by community groups can be significant in their contribution to the overall process of Local Agenda 21 planning and in their substantive contribution to sustainable communities. Community gardens differ from public gardens in that they are managed by community members rather than by local governments, although they may be located on council land. Community gardens vary in type from collections of individual plots to large-scale collaborative projects for the benefit of the wider community. Their roles include the production of fresh organic food; the creation of community places; and the use and dissemination of community science and innovative technologies. This paper reviews the types and roles of community gardens, and provides a case study of a community garden in Western Australia. It analyses the lessons learned from this particular case and the potential contribution of community gardens to Local Agenda 21 planning and to physical, ecological, sociocultural and economic sustainability.     

The significance and praxis of community‐based sustainability projects: Community gardens in western Australia

Abstract

Sustainability projects initiated by community groups can be significant in their contribution to the overall process of Local Agenda 21 planning and in their substantive contribution to sustainable communities. Community gardens differ from public gardens in that they are managed by community members rather than by local governments, although they may be located on council land. Community gardens vary in type from collections of individual plots to large‐scale collaborative projects for the benefit of the wider community. Their roles include the production of fresh organic food; the creation of community places; and the use and dissemination of community science and innovative technologies. This paper reviews the types and roles of community gardens, and provides a case study of a community garden in Western Australia. It analyses the lessons learned from this particular case and the potential contribution of community gardens to Local Agenda 21 planning and to physical, ecological, sociocultural and economic sustainability.     

Community Sustainability Plans to enable change towards sustainable practice – a Scottish case study

There is a need for a global shift towards a low-carbon society and this requires action at the local level. The aim of the study into sustainable community development is to clarify the role of a community as a whole rather than the role of individuals within that community. Mixed methods of literature review and empirical study have been used to translate the knowledge and experience with urban sustainable development into empirical knowledge of a rural, market town setting. The exemplary case study is the Scottish market town Huntly. The main findings of the study show the need for three ingredients for a Community Sustainability Plan for a town such as Huntly. Community involvement is crucial in developing such plans in a rural setting. Further research in more remote settings, e.g. coastal and island communities, is needed to allow broader conclusions on rural sustainable development.     

An analysis of university sustainability reports from the GRI database: an examination of influential variables

In the business context, many papers have examined whether certain variables can affect sustainability disclosure practices. However, research on universities has mainly been addressed to explore the extent of sustainability information reported with little focus on determining the factors that may affect it. This paper analyzes the influence exerted by some variables concerning the extent of information reported in the university sustainability reports included in this study. To accomplish this task, data were collected using a content analysis of the university sustainability reports extracted from the GRI sustainability disclosure database. The findings reveal that sustainability disclosure practices by universities are explained by different factors, among which are institutionalization, geographical region, external assurance and leadership. Such results are supported jointly by the underpinnings of the institutional and legitimacy theories in response to coercive and mimetic pressures and by the need to improve reputation in society.     

PROFILE: Integrating Sustainability and Environmental Impact Assessment

/ Environmental impact assessment (EIA) has been identified as an important instrument for facilitating sustainability. However, to do so requires the integration of sustainability into EIA theory and practice. The sustainability concept is a valid and important environmental management perspective. However, many issues and obstacles need to be addressed further if the concept is to be translated into practical strategies. Sustainability can potentially infuse EIA with a clearer sense of direction, an ethical foundation, a mechanism for establishing priorities and assessing choices, and a means of linking EIA to other environmental management instruments. Conceptually, EIA and sustainability can be integrated, but frameworks should be refined, adpated to context, and linked to related initiatives. Sustainability should be explicitly incorporated into EIA legislation, guidelines, and institutional arrangements. An experimental approach to testing, assessing, and sharing experiences is suggested.A framework is first presented that defines and characterizes the sustainability concept. A further framework is then described for integrating sustainability into EIA at the conceptual level. The integration of sustainability and EIA at the regulatory level is next addressed through an overview of sustainability initiatives in EIA requirements in Canada. The Canadian examples include many promising initiatives but these and other experiences will need to be monitored, shared, and integrated into comprehensive environmental management strategies. Finally, means of incorporating sustainability into each activity in the EIA planning process are identified.KEY WORDS: Sustainability; Environmental impact assessment     

Measuring the linkage between strategies on sustainability and institutional forces: an empirical study of Spanish universities

Policy documents are commonly identified as key outcomes that guide initiatives directed by senior university leaders towards sustainability through plans and policies. Many studies have called for a more integration of sustainability into universities. Nevertheless, the interest in sustainability issues has been more recent in the specific case of Spain. This study analyses the strategic plans developed by Spanish universities in the last decade with two different aims: first, we examine the extent to which Spanish universities are incorporating strategies on sustainability. The second goal evaluates whether the presence of strategies on sustainability in Spanish universities could be associated with coercive and mimetic pressures. Findings indicate the low presence of strategies on sustainability in Spanish universities. Moreover, the results seem to suggest that the presence of strategies on sustainability in Spanish universities could be linked with coercive and mimetic pressures emanating from the State performance funding for universities. The results indicate that universities usually incorporate practices and strategies on sustainability as a response of the pressure exerted by institutional forces, such as the funding systems of higher education institutions.     

The Analysis of Sustainability Indicators as Socially Constructed Policy Instruments: benefits and challenges of 'interactive research'

Sustainability indicator sets are increasingly being discussed on the policy level as fruitful contributions to the improvement of political decision- making and to the implementation of programs oriented towards the achievement of strategic goals of sustainable development. The vast number of different indicator type tools, their varying contexts of use and their differing objectives indicate that there is no simple answer to what sustainable indicator type tools should look like or could be used for. Instead, more than the final products (e.g. a specific indicators set), the analyses of the discourse on this topic reveal a lot of information. Thus, an innovative research approach is recommended focusing on understanding the production of social meaning and processes of social interaction within political-administrative systems. Firstly, there is a need to identify the development, purpose and use of sustainability indicator sets, which depend on the different interests of policy actors, their relationships and existing governance structures. Secondly, one should identify any reasons for the ineffective use of indicator sets where the goals of sustainability are concerned. The approach of 'interactive research' understood as a research process, in which 'researchers' and 'practitioners' develop knowledge for solving problems in a communicative, reflexive and collaborative way, facilitates this challenging research task. This paper critically examines the approach of interactive research and sheds some light on benefits as well as challenges of it via extracting the lessons learnt in an EU-funded project called 'Promoting Action for Sustainability through Indicators at the Local Level in Europe' (PASTILLE), which applied an interactive research approach.     

The Analysis of Sustainability Indicators as Socially Constructed Policy Instruments: benefits and challenges of ‘interactive research’

Sustainability indicator sets are increasingly being discussed on the policy level as fruitful contributions to the improvement of political decision- making and to the implementation of programs oriented towards the achievement of strategic goals of sustainable development. The vast number of different indicator type tools, their varying contexts of use and their differing objectives indicate that there is no simple answer to what sustainable indicator type tools should look like or could be used for. Instead, more than the final products (e.g. a specific indicators set), the analyses of the discourse on this topic reveal a lot of information. Thus, an innovative research approach is recommended focusing on understanding the production of social meaning and processes of social interaction within political-administrative systems. Firstly, there is a need to identify the development, purpose and use of sustainability indicator sets, which depend on the different interests of policy actors, their relationships and existing governance structures. Secondly, one should identify any reasons for the ineffective use of indicator sets where the goals of sustainability are concerned. The approach of ‘interactive research’ understood as a research process, in which ‘researchers’ and ‘practitioners’ develop knowledge for solving problems in a communicative, reflexive and collaborative way, facilitates this challenging research task. This paper critically examines the approach of interactive research and sheds some light on benefits as well as challenges of it via extracting the lessons learnt in an EU-funded project called ‘Promoting Action for Sustainability through Indicators at the Local Level in Europe’ (PASTILLE), which applied an interactive research approach.     

Victoria's emerging framework of regional governance for sustainability: the case of catchment management authorities and regional catchment strategies

The aim of this paper is to presents a progress report on how a subnational jurisdiction, the Australian state of Victoria, is attempting to implement regional governance for sustainability through its catchment planning framework. The paper examines the lessons learnt from a best practice approach to the implementation of network governance to see whether there are actions that can be taken to improve regional governance for sustainability in Victoria. The authors argue that Victoria is implementing a network governance approach to natural resource management (NRM) as a significant component of sustainability and that this has certain advantages. In particular the emergence of Regional Catchment Strategies developed by the State's ten statutory Catchment Management Authorities as 'regional sustainability blueprints' is bringing a significant level of maturity to the state's governance framework. Furthermore the state is currently working to complete its governance for sustainability through new statewide integrating frameworks—an Environmental Sustainability Framework as well as a statewide Catchment Management and Investment Framework. The paper concludes that taking a network governance approach could have transformative potential but there are significant challenges ahead: the complex task of aligning of national, state, catchment and local government strategies through an outcomes focus; the scarcity of mechanisms and tools to assist in translation of strategies into integrated investment priorities; gaps in knowledge and understanding of natural resource management problems; limitations in the capacity of regional and local bodies, including local government; and getting the policy tools right within the framework. However, as the best practice examples illustrate, taking a gradual approach to the development of the institutions—building on successive wins in capacity—is the best and only way to proceed.     

More than good intentions: the role of conditions in personal transportation behaviour

Engaging individuals in pro-environmental behaviours is critical to addressing today’s environmental challenges. This study examines how conditions – or an individual’s context – influence action. Through semi-structured narrative interviews and document analysis, we examined the influence of conditions in five individual cases involving attempted change in personal transportation behaviour. The cases, studied over the course of one year, are derived from participants in a sustainability institute, representing a range of attempted behaviours, and highlight numerous potential barriers to desired pro-environmental behaviours. We found that the degree of engagement with sustainable transportation primarily was influenced by the amount and intensity of supportive conditions relative to barriers. Participants who successfully engaged in their desired transportation-related pro-environmental behaviours experienced physical, social, and learning conditions that promoted competence and satisfaction. We discuss the implications for designing interventions that encourage pro-environmental behaviours.     

Local sustainability at school: a political reorientation>

My main purpose in this paper is to consider ways to reorient the school community towards a culture of sustainability. Education for sustainability (EfS) is generally regarded as learning how to make decisions and take action that consider the long-term future of the environment, economy and social justice of communities (UNESCO, Education for Sustainability. From Rio to Johannesburg: lessons learnt from a decade of commitment, 2002). Education for sustainability is usually and was historically applied in schools through an environmental education approach. My research is significant because the goal of transformation towards sustainability is considered from the perspective of school governance. In this paper I present three case studies: Forest School, a small independent rural school; Riverdale School, a small independent regional city school; and Oakfield School, a large government school situated in a regional city (all school names are pseudonyms). The research has concluded in the small schools and is in progress at Oakfield. In the literature, it is generally accepted that small schools have the potential for sustainability (for example, Sterling, Sustainable Education: re-visioning learning and change, Green Books, 2001, pp. 48, 69; Carnie, 'Educating on a Human Scale', Resurgence, 204, 2001). In the literature, there is no consensus on the potential for sustainability of medium or large schools. The ongoing Oakfield School project is particularly significant because of the issue of school size. In the Oakfield project, the intention is to document progress towards a culture of sustainability in a large school. In this paper, I conclude that a focus on the development of a participative democracy is conducive to cultural change for sustainability in a small school. I suggest that this will also be the case in a larger school, but that more complex structures for decision making as the basis for transformative learning are required.     

Useful indicators of urban sustainability: Some methodological issues

This paper considers methodological questions concerning indicators of sustainability, which have arisen in the course of an EPSRC-supported project investigating a systems approach to assessing the sustainability of cities. The project aimed: (a) to develop a methodology, the Reference Sustainability System (RSS), for representing the energy, resource and material flows, on which the environmental sustainability of cities depends; (b) to show how this methodology could contribute to a more systematic assessment of the potential of technological and resource management strategies to enhance urban sustainability. Systems models of the material or resource flows caused by the household demand for paper, energy, water and bottled water have been constructed. The project has highlighted the complexity of assessing the contributions of specific technologies and strategies to enhanced sustainability. Particular issues raised include the relative merits and problems of using externality valuation methods compared to physical indicators, the difficulties of aggregating environmental impacts, the question of where system boundaries should be drawn in a life cycle analysis, and the need to consider both distant and local impacts which arise from the end-use demands of urban populations. The paper explores these issues, through the use of modelling results from the case studies. Particular emphasis is placed on the communication of research results to policy makers, interested organisations and the public, drawing on recent experience with the dissemination of results from the project's first case study relating to waste-paper management options.     

Victoria's emerging framework of regional governance for sustainability: the case of catchment management authorities and regional catchment strategies

The aim of this paper is to presents a progress report on how a subnational jurisdiction, the Australian state of Victoria, is attempting to implement regional governance for sustainability through its catchment planning framework. The paper examines the lessons learnt from a best practice approach to the implementation of network governance to see whether there are actions that can be taken to improve regional governance for sustainability in Victoria. The authors argue that Victoria is implementing a network governance approach to natural resource management (NRM) as a significant component of sustainability and that this has certain advantages. In particular the emergence of Regional Catchment Strategies developed by the State's ten statutory Catchment Management Authorities as 'regional sustainability blueprints' is bringing a significant level of maturity to the state's governance framework. Furthermore the state is currently working to complete its governance for sustainability through new statewide integrating frameworks—an Environmental Sustainability Framework as well as a statewide Catchment Management and Investment Framework. The paper concludes that taking a network governance approach could have transformative potential but there are significant challenges ahead: the complex task of aligning of national, state, catchment and local government strategies through an outcomes focus; the scarcity of mechanisms and tools to assist in translation of strategies into integrated investment priorities; gaps in knowledge and understanding of natural resource management problems; limitations in the capacity of regional and local bodies, including local government; and getting the policy tools right within the framework. However, as the best practice examples illustrate, taking a gradual approach to the development of the institutions—building on successive wins in capacity—is the best and only way to proceed.     

Conversion of a Missouri River Dam and Reservoir to a Sustainable System: Sediment Management1

Abstract: A present and future challenge for water resources engineers is to extend the useful life of our dams and reservoirs. Ongoing reservoir sedimentation in impoundments must be addressed; sedimentation in many reservoirs already limits project benefits and effective project life. Sustainability requires that incoming sediment be moved downstream past the impounding dam. We use Lewis and Clark Lake, the most downstream of the six Missouri River main stem reservoirs, to demonstrate how a reservoir in advanced stages of its project life could be converted to a sustainable system with local benefits exceeding costs by a factor of 1.5. Full consideration of benefits would further enhance project justification. The proposed strategy involves four phases that will take about 50 years to complete. Cost estimates for this potential project range from the quantitative to the plausible, but it is clear that the results justify a full engineering, environmental, and economic study of this model project. If implemented, the project will create scientific knowledge and develop technologies useful for achieving sustainability at many other reservoirs in the Mississippi River basin and beyond.     

Re-Envisioning the Agrarian Ideal

Critics of The Agrarian Vision: Sustainability and Environmental Ethics (Lexington: 2010, University Press of Kentucky) have difficulties with its commitment to agrarian philosophy, and have also suggested that the program described there needs more elaboration of how sustainability might be pursued, especially in its social dimensions. The book draws upon agrarian philosophy to argue that habit and material practice are an appropriate and vital focus of ethics. Attention to habit and material practice will counterbalance an overemphasis on intentions and outcomes in contemporary environmental philosophy. It is in this sense that agrarianism contributes to an ethic of sustainability by showing how contemporary food practices—the culture of the table—might contribute to an enabling sense of community solidarity. The book does not advocate a return to once vibrant agrarian traditions.     

Implementing Sustainability: the Use of Natural Channel Design and Artificial Wetlands for Stormwater Management

Sustainability is a concept that has been widely embraced both politically and intellectually but has not been addressed in terms of practical application. In most resource sectors, the features of a sustainable future remain unclear and there are few examples that give practical expression to sustainability. This is especially true in the case of water resources management which has been conspicuous in its absence from the majority of the literature. This paper attempts to address this deficiency on two counts. First, it provides a discussion of sustainability and the application of the concept to the management of water resources. Second, the paper illustrates how the concept can be utilized for the management and planning of urban stormwater. The paper concludes by offering research opportunities to investigate the feasibility of adopting natural channel design and artificial wetlands for sustainable stormwater management.