Perceived importance of sustainability dimensions in the Portuguese metal industry

The growing interest of stakeholders regarding the contribution of organizations to Sustainable Development is influencing organizational behavior and strategic planning. The purpose of the present paper is to analyze the perception of the importance of organizational sustainability dimensions in a relevant economic sector: the metal industry. Survey data was collected from a sample of 211 Portuguese industries, and non-parametric statistical tests were used to validate five research hypotheses regarding the importance of the economic, environmental, social and cultural dimensions of sustainability. The results obtained demonstrate awareness of the sampled industries regarding all sustainability dimensions, recognizing that their importance has been increasing over the years, and prospecting that this importance will continue to increase in the future. The industries in this sample revealed different degrees of perceived importance for the different sustainability dimensions: the highest importance was given to the economic dimension, and culture was considered the least important sustainability dimension. However, the perception of the respondents is that these differences will be less relevant in the future. The results also show that companies with certified management systems reveal a higher perceived importance regarding sustainability dimensions. Also, industries with higher values of annual turnover, number of employees and export sales tend to give higher degrees of importance to sustainability dimensions. Considering the economic, environmental and social impacts of metal industries at an international level, the awareness of this industrial sector regarding the importance of sustainability is a relevant step to the commitment towards Sustainable Development.     

Is software sustainability considered in the CSR of software industry?

Software is a key factor in the functioning of today’s world. Software is supposed to have some characteristics such as: reliability, security, etc., but it is not at all easy to find energy efficiency considered as being one of software’s most important features. Aspects related to Green Software have begun to be considered vital and basic, due to pressure from a society which is becoming more and more aware of environmental problems. In this paper we want to explore whether software companies, responsible for developing software, are aligning their strategies with environmental concerns. To do so, we have checked the Corporate Social Responsibility (CSR) policies of the ten most important software companies and looked at these documents with reference to the UN’s sustainable development goals. A well-defined method for carrying out the analysis of the CSR policies led the authors to identify which of the sustainability actions proposed can be classified within any of the software sustainability dimensions. The analysis of these actions shows that sustainability is considered in most of the companies; nonetheless, most attention is currently devoted to hardware-based initiatives intended to reduce the carbon footprint of the hardware resources of the companies. In addition, green software initiatives are still not the priority, despite the influence of software on energy consumption, and in spite of its impact on the environment. Using the set of actions selected, a set of specific actions for software sustainability, to be included in the CSR of software companies, has been defined.     

Conceptualizing and incorporating social sustainability in the business world

One of the most important challenges faced by business managers today is the integration of sustainability into their core functions. The contemporary enterprise is forced to leap forward from the mere adoption of green practices toward rethinking, redesigning, and redeveloping business practices in a more sustainable way. Most of the initiatives in this attempt have so far emphasized primarily the economic and environmental aspects of sustainable development and overlooked the social dimension of sustainability. As more organizations commit to sustainability, there is an increasing concern to incorporate social sustainability throughout their business operations. To conceptualize and integrate the notion, some organizations use preexisting indicators to demonstrate the value and impact of sustainability, while others look beyond the measurement of impacts by constructing their own system of indicators. This paper draws on a comprehensive literature review to determine a broadly acceptable framework of social sustainability indicators to be conceptualized and integrated into the business world. Findings suggest that economic and environmental sustainability can be driven together with core social factors including fairness and equality, poverty, health, education, delinquencies, demography, culture, and employee engagement within an organization. These results offer insight into the emerging phenomenon of formulating sustainable business strategies for organizations based on social indicators to attain the ultimate sustainable outcomes. This study is among the first to identify social sustainability indicators from societal and corporate perspectives. It offers a comprehensive social sustainability framework that may be adopted by organizations in the business world.     

Relationships of the dimensions of sustainability as measured by the sustainable society index framework

This article presents a study of the interrelationships between the different dimensions of sustainability as measured by the sustainable society index framework. We examine the statistical relationships between the four indices making up the sustainable society index framework. The analysis uses the complete existing data set provided by Sustainable Society Foundation for the years 2006, 2008, 2010 and 2012 and for 151 countries. While the time period where data are available is quite short, we can make some preliminary observations about the apparent trends in the interrelationships of the different dimensions of sustainability. This study shows that the three dimensions of sustainability are far from all being synergic and positively correlated. There is a strong negative correlation between human well-being and environmental well-being. This is problematic from the point of view of the Brundtland Commission’s three-pillar definition of sustainability. However, the trade-off relationship between economic and environmental development measured by the economic well-being index and environmental well-being index is decreasing and the dimensions are becoming more de-linked. This trend is promising from the sustainability perspective.     

PICABUE: a methodological framework for the development of indicators of sustainable development

SUMMARY

Significant interest in the concept of sustainable development exists amongst scientists, planners, policy makers and the public, and considerable effort and expenditure is made or envisaged at local, national and international levels to promote a more sustainable society. Until ‘green accounting’ and similar systems are made available and are implemented, the sustainability indicator will be the most effective tool available for monitoring progress towards a more sustainable society. Sustainability indicators are already available but are characterized by a poor or absent theoretical underpinning. This paper addresses this problem by proposing a methodological framework that can be applied to the construction of indicators of sustainable development. In order to be consistent with widely accepted definitions of sustainable development, considerations relating to the measurement of quality of life and ecological integrity are central to the methodology. The methodological framework has relevance to a variety of spatial scales and to geographically diverse areas (urban or rural, developed or developing countries) so that a suite of sustainability indicators can be produced that is tailored to the needs and resources of the indicator user, but which remains rooted firmly in the fundamental principles of sustainable development.     

浅析会计信息失真

会计信息是控制和监督经济活动的主要依据和手段,是社会经济有效运行的重要基础．我国目前会计信息失真之所以成为普遍现象,其根本原因之一就是在企业制度转型期的企业产权归属关系界定不清楚,导致企业会计信息失真的受害对象不明确,因而无法实施有效的监督．因此从会计制度、会计环境、会计方法等方面进行研究,并提出了相应的对策及建议．参6．     

Backcasting — a framework for strategic planning

Backcasting is a planning methodology that is particularly helpful when problems at hand are complex and when present trends are part of the problems. When applied in planning towards sustainability, backcasting can increase the likelihood of handling the ecologically complex issues in a systematic and coordinated way, and also to foresee certain changes, even from a self-beneficial point of view, of the market and increase the chances of a relatively strong economic performance. To that end, backcasting should be performed from a set of non-overlapping principles that are general enough to be helpful in the coordination of different sectors of society and in business, as well as to cover relevant aspects of sustainability. Such principles are helpful when developing reliable non-overlapping indicators for monitoring of the development when coordinating various measures from different sectors of the society or within individual firms with each other, and when handling trade-offs in a relevant way. Furthermore, the transition can benefit from being undertaken in a strategic step-by-step manner, by which such investments search for those that combine two qualities: (i) technical flexibility to serve as platforms for future investments in line with non-overlapping principles of sustainability, and (ii) good possibilities of giving relatively fast return on investment. This framework for planning is developed together with the Natural Step, a non-government organization, and in collaboration with a network of scientists and business. Examples are given from firms applying the framework.     

Is the economic dimension inducing the other sustainability dimensions,or is it the reverse? Perceptions from the Portuguese metal industry

ABSTRACT

In organizational sustainability, the economic dimension is recognized as having a very important role. However, the discussion regarding whether it is exclusively the economic dimension that has the power to induce the other sustainability dimensions is far from agreement. The purpose of the present paper is to analyze the perceptions regarding the existence of mutual influences between the economic dimension of sustainability and the other sustainability dimensions – environmental, social and cultural – in a relevant Portuguese economic sector: the metal industry. The analysis and statistical tests performed with the 211 collected answers led to the conclusion that the influence exerted by the economic dimension on the other sustainability dimensions is perceived as dominant, both in present and future perspectives. The results also show the perception that the economic dimension is equally influenced by the environmental and social dimensions, and in a less extent, by the cultural dimension, and that all these mutual influences are perceived to increase in the future. The existence of organizational management systems has a positive effect on the perceptions regarding the existence of mutual influences between sustainability dimensions, but only for those companies with more than one certified management system. These results confirm that organizational management systems are connected to higher degrees of awareness regarding sustainability issues. Given that the great majority of the sampled industries are SMEs, the results obtained in this research demonstrate that the existence of mutual influences between sustainability dimensions is recognized even in small-sized industries.     

Sustainability measurement of product-service systems: Brazilian case studies about electric car-sharing

Modifying the traditional production system and the culture of consumption is necessary to achieve a sustainable society. The product-service system (PSS) business model allows companies to progressively add services to physical products, thus promoting more pro-sustainable business outcomes. The purpose of this work is to verify how a PSS model can contribute to sustainability by analyzing two electric car-sharing projects using a set of five factors. As a methodological strategy, a Systematic Literature Review and a case study of the two projects (VAMO and EMOTIVE) were performed. Findings show benefits generated by both projects as to environmental aspects, mainly related to gases emission. It was also possible to observe social benefits due to income development and environmental awareness. This paper thus contributes to the discussion of the potential of the PSS models and how they can leverage business models toward a more sustainable society. Although the results are applicable only in this case, this article can motivate new projects and contribute to enriching the debate about sustainable solutions, as the literature in this field still provides few case studies showing these types of applications.     

环境成本核算研究的进展

环境成本核算作为环境管理的基础工作，在绿色国民经济核算体系构建，在涉及环境费用效益分析，在制定适当的环境标准、环境收费等政策时发挥着重要作用。在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上，指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱，并对环境成本核算方法的研究进行了总结与分析。阐明了研究队伍综合化、宏观核算微观化、核算方法科学化是环境成本核算研究的发展趋势，时空范围的处理、环境服务产出的处理、内部环保外部化处理是环境成本核算研究的难点与热点问题。     

Technological pluralism and diversity as fundamental prerequisites for sustainability

SUMMARY

A definition of technological pluralism and diversity is presented, together with a concept of viability, within the context of sustainable development. The existing contrast with technological homogeneity is also discussed in order to show that the former concept is a necessary prerequisite for the pursuit of sustainability, whereas the latter has led to a process of cultural homogenisation, with the generally acknowledged repercussions for past and present forms of development. The availability of a number of different viable options can be considered a fundamental prerequisite for the most appropriate choice to be made by both producers and consumers; whereas, if only one technical solution is available and ready to be implemented (or requires only marginal modifications), then producers from the various socioeconomic sectors are obliged to implement that solution. This may sometimes have its advantages but very often will have serious drawbacks which may well impede the pursuit of sustainability.

The question of the current form of product diversification is also analysed to see whether it may be advantageous within a sustainable society, and to discover if there is any contrast between this type of diversification and technological pluralism/diversity, and how this contrast may be overcome.     

A regional-scale sustainable development index: the case of Baja California Sur,Mexico

Sustainable development, as a multi-dimensional concept, is difficult to measure. Some efforts using indicators and indices have appeared in recent years, but most were developed on a national scale. Use of sustainability indicators has proven valuable for attaining better management of the environment by minimizing information gaps and maximizing community capabilities in terms of economic, social, environmental, and institutional sustainability dimensions. However, at least in the case of developing countries, the potential exists that national sustainability measures, based on national level indicators, may mask problems in sub-national zones with highly unsustainable conditions. This paper proposes a methodology to evaluate sustainable development at a local level, the use of which could be helpful in comparing different regions within a country or even among different countries. National sustainability indicators should result from a combination (whether additive or proportional) of regional sustainability indicators, as developed in this paper.     

Measurement of sustainability performance in Brazilian organizations

In recent years, sustainability issues are gaining greater prominence among organizations and their stakeholders around the world. This paper aims to verify the sustainability performance of Brazilian organizations in performance measures and to propose sustainable guidelines with the intention of directing future efforts to the transition to sustainable development. The research utilized a triangulated approach by collecting qualitative and quantitative data acquired through multiple collection methods of a theoretical literature review, documentary analysis of corporate reports, questionnaire survey and semi-structured interviews with industry professionals and academic researchers. The results show that internal organizational factors are the main inductors of the sustainable environment in organizations, and sustainability must be tied to strategic planning, starting from upper management to lower levels. It is essential to use sustainable performance measurement systems in order to respond to external and internal levers and serve as benchmarking for future corporate operations and strategies. In addition, it is the responsibility of organizations to focus their efforts on environmental protection, reduction of energy, corporate reputation, quality management, customer satisfaction and investor relations, as they are considered to be more important and have a relationship of dependence on organizational sustainability. The findings will be of value to professionals and academics who want to start measuring and for continuously improving the sustainability performance of their organizations according to the technical, economic, environmental, social and governance dimensions. This research work also helps to understand the perceptions and expectations of stakeholders.     

Indicators of sustainability as a tool in agricultural development: partitioning scientific and participatory processes

SUMMARY

Sustainable indicators have become popular tools by which policymakers can assess progress towards a more sustainable agriculture. Varying approaches to defining sustainability lead to disagreement about the value of indicators and yet some form of measurement is required so that society can judge the effects of policy. Environmental and social problems and their causes span national boundaries. An international framework for assessing agricultural activities, their effects and the pressures that drive those activities is therefore required. However, a guiding principle of the UN Agenda for Sustainable Development is that global problems require local action. Thus, indicators must provide information for policymakers as well as guidance for farmers and other practitioners. Many indicator programmes currently proposed do not provide this level of guidance as no evaluation as to what level of activity is sustainable has been agreed. A model is presented, to show how scientific and political or participatory approaches may be combined to meet the multiple objectives of involving people, maintaining scientific integrity and providing guidance for policymakers and practitioners alike.     

Perceptions of the local community on the outcome of community fishery management in Krala Peah village,Cambodia

Since fishery resources are regarded as an important source of income and food security, these resources need to be protected and conserved for sustainable use. To do this, the government of Cambodia has revised its policies, shifting management and responsibility to the local level. In response to government policy, Krala Peah village community fishery was established to manage resources within the area. The purpose of this study was to assess the outcome of community fishery management. Moreover, community fishery management was assessed through face-to-face interview and a participatory approach. The major findings of this study indicate that community fishery has led to a more equitable and efficient fishery within Krala Peah village. Although it has not led to improvements in fishing habitats and fish catch, it has reduced some factors that adversely affected sustainability. Furthermore, it has caused a reduction in illegal fishing, which was the main objective of the fishers.     

Recycling behaviour and attitude: the case of the Hong Kong people and commercial and household wastes

The increasing environmental awareness caused by the green movement has led to changes in attitude towards our traditionally wasteful society. Recent surveys in Hong Kong have shown that waste recycling has gained increasing verbal support among its citizens. This paper reports on recent findings which reveals that some discrepancies exist between people's attitude and behaviour towards waste recycling. The implication of this phenomenon on how and when a waste recycling policy should be carried out is considerable. Two major types of barriers to waste recycling and reduction were evident. Technical barriers to recycling included lack of appropriate information, lack of conveniently located bins and of temporary storage space, whilst the most critical barrier to paper waste recycling was the presence of non-recyclable materials in some paper items. Psychological barriers included the attitude of being troubled, and that too little waste was involved to be worth the effort. Technical barriers were found to dominate in commercial paper waste recycling, and can usually be overcome while psychological barriers were more significant in household waste recycling and are more difficult to solve. Thus, it might be concluded that, if a large scale household waste recycling programme were in place in Hong Kong, more effort should be devoted towards educating the public, to eliminate as many psychological barriers as possible. Findings from attitude surveys on recycling can provide valuable information for policy makers. However, a review of the literature indicates that findings from attitudinal and self-reported behavioural surveys may exaggerate the proportion of those who have a favourable attitude towards the surveyed subject matter. Thus, it is prudent for policy makers to consider the response rate of the surveys also.     

Ecological accounting: new tools for a sustainable culture

Ecological accounting is concerned with providing information to assist managers with performance appraisal, control, decision-making and reporting for an organisation or region. It is based on ecological concepts and on ecological measures and values in addition to the familiar economics ones. The implementation of sustainable development requires a cultural change and ecological accounting would represent a part of this change within both organisations and wider society. In many ways, ecological accounting could help bring sustainable development into common sense and give it a place as a day-to-day business goal.     

浅谈会计职业判断

随着我国市场经济的发展以及会计准则的日趋完善,会计职业判断在会计工作中的地位变得越来越重要.但是,在我国目前的实际会计工作中,很多问题却影响了会计职业判断作用的发挥.因此,本文主要分析了会计职业判断过程中存在的问题,并针对这些问题提出了相应的对策和建议.     

Hybrid Bottom Line: another perspective on the sustainability of organizations

In recent years, there has been a growing concern and an increasing number of proactive initiatives from various stakeholders on issues related to the environment, social matters, and economic aspects and this has been the main driving force toward sustainability. However, most players that are deeply involved with environmental and social agendas indicate that these actions have been more of a temporary palliative for the current unsustainability problems than real structural solutions, especially in what concerns the relationship between short-term actions and long-term structural planning. Even though the general literature on sustainability is comprehensive, there is a paucity of papers which look at it at the organizational level, and under a cross-sectoral perspective. This paper is an attempt to address this gap. It presents the concept of ‘Hybrid Bottom Line’ as a new perspective in understanding and sustainability at the organizational level.     

Planning and implementing sustainability in higher education institutions: an overview of the difficulties and potentials

Planning in sustainable development is believed to be an important element in allowing higher education institutions to set their goals and to commit themselves towards undertaking concrete actions and measures at all levels in order to implement sustainability. Yet, there is a paucity of research that has looked at the extent to which planning can support institutions of higher education to assess their performances and to determine whether the set aims have been met. This research gap needs to be met to allow a better understanding of how planning can help to promote the integration of the three components of sustainable development – economic development, social development and environmental protection in higher education. This paper explores the challenges for planning the sustainable development in higher education, also outlining the potentials lessons learned that could assist in improving Education for Sustainable Development efforts in Higher Education Institutions. Among its main results are the fact that many universities wish to pursue sustainable development, but their efforts are hindered by lack of institutional support and planning and limited emphasis on approaches, such as problem-based learning. The universities that are engaged in the field have to face many problems, varying from limited resources to lack of trained staff. As a result, integrated approaches to sustainability become difficult to implement. Finally, the paper has identified the fact that many opportunities offered mainstream developments, such as the UN Declaration ‘The World we Want’ or the UN Sustainable Development Goals are not being put to full use.