Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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Mohamed Elmaghrabi, Ahmed Hassanein and Ahmed Diab
This study aims to explore how firm-level and country-level sustainability governance can shape corporate sustainability performance.
Abstract
Purpose
This study aims to explore how firm-level and country-level sustainability governance can shape corporate sustainability performance.
Design/methodology/approach
This study uses an international sample of 2,460 observations from 2010 to 2019 for firms in environmentally-sensitive industries (i.e. energy). Various measures have been used to measure corporate sustainability performance, firm-level and country-level sustainability governance. This study uses a range of statistical models, including fixed effects, random effects, a two-step generalized method of moments, along multiple sensitivity checks to provide accurate empirical evidence.
Findings
A specialized sustainability committee and environmental management team enhance corporate sustainability performance. Likewise, a country’s regulatory quality and its environmental performance positively affect the sustainability performance of firms operating in this country. Besides, companies operating in a country with a higher gender gap have a lower corporate sustainability performance.
Practical implications
Energy firms should prioritize establishing sustainability committees or environmental management teams to enhance sustainability practices. Likewise, policymakers should develop robust regulatory frameworks that promote sustainability. Besides, countries should enforce policies promoting gender equality to enhance corporate sustainability.
Originality/value
This study contributes to the literature on environmentally-sensitive industries by examining both firm-level and country-level sustainability governance attributes using three proxies (environmental, social and governance, sustainability strategy and environmental performance) to measure sustainability performance, providing a holistic perspective of how governance attributes influence sustainability outcomes in energy industries.
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Anna Białk-Wolf, Adrian Lubowiecki-Vikuk, Diana Dryglas, Kai Illing and Tadeusz Jędrzejczyk
The aim of this article is to conceptually assess the healthiness of regions. A developed health region can become an attractive health tourism destination. Within the framework…
Abstract
Purpose
The aim of this article is to conceptually assess the healthiness of regions. A developed health region can become an attractive health tourism destination. Within the framework of the sustainable development paradigm, this article identifies key areas for development in the creation of health regions.
Design/methodology/approach
In this conceptual paper, a traditional narrative review was required. In addition to the scientific literature, the analyses included key reports and strategy documents from public institutions and organizations, the content of which was relevant to the issue addressed.
Findings
A conceptual framework of a health region based on sustainability has been constructed that can support practitioners seeking to develop a health-based region. As a result of a 3-stage conceptualization process, a set of 56 indicators was developed to describe the health characteristics of (1) the environmental sphere, with criteria including air quality, noise levels and natural assets, while taking into account needs for climate crisis resilience adaptation measure; (2) the social sphere concerning infrastructure, which includes elements of space use, transportation accessibility, accessibility for people with special needs, including especially people with disabilities and anthropogenic qualities, and (3) the economic sphere, which is an important element affecting the quality of life.
Originality/value
This is the first attempt to describe a health region in the context of sustainable development. The set of indicators is the result of conceptual work, providing a basis for further description of health regions and serving as an inspiration for regions wishing to prioritize health in their development.
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Eva M. García-Granero, Laura Piedra-Muñoz, Emilio Galdeano-Gómez and Yolanda Sorroche-del-Rey
This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to…
Abstract
Purpose
This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity regarding CE strategies, applies them at a microeconomic level and examines the impact of key business determinants (financial, internalization, knowledge, awareness and digitalization).
Design/methodology/approach
A literature review was conducted with a focus on CE strategies and related indicators. The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied.
Findings
The research suggests a set of circularity indicators to assess CE strategies at micro level. The findings reveal the heterogeneity of CE sub-indicators related to narrowing, slowing, closing and regenerating strategies. It also highlights the strong effects that the drivers tested have on CE, especially awareness and knowledge.
Practical implications
This study provides a framework that can guide public policies and business decisions in sectors with significant environmental impacts. It provides a conceptual framework that explains which CE indicators should be considered by governments and regulators when developing policies that seek to promote circular strategies.
Social implications
In the case of companies, the results show that acquiring more environmental awareness and knowledge is essential for promoting more sustainable work habits that enhance CE.
Originality/value
The paper offers a novel contribution to the CE literature by introducing a multidimensional indicator framework comprehensively applied to the agri-food sector, integrating miscellaneous pillars of circular strategies and business determinants.
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This study aims to present a systematic literature review of the responsible and sustainable tourism and also to examine the relationship between responsible and sustainable…
Abstract
Purpose
This study aims to present a systematic literature review of the responsible and sustainable tourism and also to examine the relationship between responsible and sustainable tourism.
Design/methodology/approach
In total, 59 articles were used as a sample in this research to extract the methodological trends emanating from them. Subsequently, thematic analysis was undertaken to understand the effectiveness of responsible and sustainable tourism in the current milieu.
Findings
A detailed analysis of responsible tourism and its relation with sustainable tourism has been done, and further suggestions have been discussed to overcome the problem of mass tourism and achieve sustainability.
Originality/value
Sustainable and responsible tourism is the mandate of sustainability concerns in today’s era. This paper helps the stakeholders to perform responsible and sustainable tourism practices after understanding the concept and their relationship in the tourism industry.
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Julissa Marina Ormeno Blanco and Beatriz Arranz
This study focuses on urban lighting design, exploring its effect on citizens´ emotions. A methodology based on Kansei engineering is developed in response to the question: How…
Abstract
Purpose
This study focuses on urban lighting design, exploring its effect on citizens´ emotions. A methodology based on Kansei engineering is developed in response to the question: How does lighting of facades within the urban space influence people’s emotions?
Design/methodology/approach
Outdoor lighting design is a multidisciplinary topic that involves, among other aspects, design, energy savings, protection of nocturnal biodiversity and profitability, all of which are important functional and regulatory requirements. However, they do not necessarily consider user needs, which make perception and emotional response difficult parameters in the lighting design process. The studies carried out on lighting and its impact on emotions have mainly been done indoors. The objective of this work is to propose a methodology to evaluate emotional response to the illuminated nocturnal urban space with the purpose of providing knowledge to create emotionally efficient luminous spaces that improve people’s perception and well-being. The instrument used was the survey (online questionnaires), based on Kansei engineering, created to incorporate the emotional variable in product design. The research was carried out with participants from Peru, Spain and Germany. The results collected the reaction of the participants to different types of night-time luminous spaces presented, which contributes to a better understanding of user needs and activities regarding the space. This knowledge is intended to help designers meet their expectations.
Findings
The Kansei engineering method has made establishing relationships between the sensations experienced and the physical characteristics of the luminous space possible. From the point of view of outdoor lighting design planning, Kansei methodology can contribute to a better understanding of user needs within the urban space, serving as a guide to specialists when making lighting decisions and thus meeting their expectations. Therefore, it is considered a very useful and recommended instrument not only from the beginning of lighting projects but also applicable to lighting master plans. The method used contributes to a multidisciplinary design approach, performing a simultaneous analysis of all the requirements and design parameters (architectural, psychological, biological, environmental and social) that intervene from the first design phases of the project, which will allow qualitative lighting solutions aimed at user satisfaction with the urban night space. From a comprehensive point of view, the instrument generated enables identifying not only quantitative values of the urban night space (luminous spaces and technical descriptors) but also qualitative values (aesthetic descriptors), which are both decisive instruments when measuring user satisfaction.
Research limitations/implications
Participants were only from Germany, Peru and Spain.
Originality/value
Traditionally, research aiming at user responses to lighting environment comes from the field of psychology or engineering, not considering parameters of lighting design that could effectively cater to specific user needs.
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This paper investigates the evolving landscape of architectural criticism in the digital era, leveraging the enduring interplay between architecture and media. It specifically…
Abstract
Purpose
This paper investigates the evolving landscape of architectural criticism in the digital era, leveraging the enduring interplay between architecture and media. It specifically examines the role of social media and public awards in improving user engagement with architectural discourse.
Design/methodology/approach
A mixed-method approach, incorporating both qualitative and quantitative analyses, is used to discuss three architecture awards. These are chosen for their different evaluation processes and their capacity to offer diverse opportunities for public interaction and engagement.
Findings
The study emphasises the potential of social media to democratise architectural criticism, while also addressing challenges such as the prominence of non-critical visual material and the presence of algorithmic biases. The findings underline the importance of providing adequate materials for public evaluation and integrating expert juries to support the assessment process. These elements are essential to fostering informed public participation, bridging the gap between professional expertise and popular engagement, and enabling meaningful architectural discourse on social media.
Originality/value
This paper fills a gap in the academic literature by connecting public architectural awards – a relatively unexplored aspect of architectural culture – with the potential of social media as a platform for architectural criticism.