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Article
Publication date: 29 March 2021

Martin Christopher Mapley, Geoff Tansley, Jo P. Pauls, Shaun D. Gregory and Andrew Busch

Additive manufacturing (AM) techniques have been developed to rapidly produce custom designs from a multitude of materials. Bonded permanent magnets (PMs) have been produced via…

234

Abstract

Purpose

Additive manufacturing (AM) techniques have been developed to rapidly produce custom designs from a multitude of materials. Bonded permanent magnets (PMs) have been produced via several AM techniques to allow for rapid manufacture of complex geometries. These magnets, however, tend to suffer from lower residual induction than the industry standard of injection moulding primarily due to the lower packing density of the magnetic particles and secondly due to the feedstock consisting of neodymium-iron-boron (Nd-Fe-B) powder with isotropic magnetic properties. As there is no compaction during most AM processes, increasing the packing density is very difficult and therefore the purpose of this study was to increase the magnetic properties of the PMs without increasing the part density.

Design/methodology/approach

Accordingly, this research investigates the use of anisotropic NdFeB feedstock coupled with an in-situ alignment fixture into an AM process known as selective laser sintering (SLS) to increase the magnetic properties of AM magnets. A Helmholtz coil array was added to an SLS machine and used to expose each powder layer during part fabrication to a near-uniform magnetic field of 20.4 mT prior to consolidation by the laser.

Findings

Permeagraph measurements of the parts showed that the alignment field introduced residual induction anisotropy of up to 46.4 ± 2.2% when measured in directions parallel and perpendicular to the alignment field. X-ray diffraction measurements also demonstrated a convergence of the orientation of the crystals when the magnets were processed in the presence of the alignment field.

Originality/value

A novel active alignment fixture for SLS was introduced and was experimentally shown to induce anisotropy in bonded PMs. Thus demonstrating a new method for the enhancement in energy density of PMs produced via AM methods.

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Publication date: 16 May 2024

Gunnar Leymann and Anna Kehl

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even…

Abstract

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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Article
Publication date: 13 June 2024

Suham Cahyono, Ardianto Ardianto and Mohammad Nasih

This study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate…

483

Abstract

Purpose

This study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate change disclosure within Indonesian companies.

Design/methodology/approach

Using data spanning from 2017 to 2022 from all publicly traded companies, the study uses ordinary least squares with fixed effects and robust standard error to evaluate the proposed hypothesis. In addition, a series of endogeneity tests are incorporated to bolster the robustness of the findings.

Findings

The study reveals that CEOs with a STEM educational background are more inclined to participate in corporate climate change disclosure compared to their counterparts with a non-STEM background. These results emphasize the significant role CEO educational backgrounds play in shaping a company’s approach to sustainability, specifically in the realm of climate change disclosure. The insights gleaned from this research hold valuable implications for various stakeholders, including top management and investors aiming to enhance corporate sustainability. Recognizing the influence of CEO characteristics, particularly a STEM educational background, proves pivotal in improving corporate climate change disclosure. Stakeholders can leverage this understanding to formulate and implement effective strategies toward realizing a company’s sustainability vision.

Originality/value

Notably, this study stands out as it was conducted within the context of Indonesia, a nation actively encouraging nonsocial graduates to assume crucial positions within the Republic of Indonesia.

Details

International Journal of Accounting & Information Management, vol. 32 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 18 September 2017

Silvia Gaia and Michael John Jones

The purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying…

2079

Abstract

Purpose

The purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying biodiversity narratives into 14 categories of biodiversity values this paper investigates whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies.

Design/methodology/approach

This study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published by UK local councils. The narratives were first identified and then allocated into 14 categories of biodiversity value. Then, they were ascribed to either shallow (resource conservation, human welfare ecology and preservationism), intermediate (environmental stewardship and moral extensionism) or deep philosophies.

Findings

UK local councils explained biodiversity’s importance mainly in terms of its instrumental value, in line with shallow philosophies such as human welfare ecology and resource conservation. UK local councils sought to raise awareness of biodiversity’ importance by highlighting values that are important for the stakeholders that are able to contribute towards biodiversity conservation such as landowners, residents, visitors, business and industries. The authors also found that local councils’ biodiversity strategies were strongly influenced by 2010, the International Year of Biodiversity.

Originality/value

This paper is one of the few accounting studies that engages with the literature on environmental ethics to investigate biodiversity. In line with stakeholder theory, it indicates that explanations on biodiversity’s importance based on anthropocentric philosophies are considered more effective in informing those stakeholders whose behaviour needs to be changed to improve biodiversity conservation.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 December 2023

Adam Arian and John Stephen Sands

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk…

1334

Abstract

Purpose

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.

Design/methodology/approach

Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.

Findings

The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.

Practical implications

We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.

Social implications

This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.

Originality/value

This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 19 June 2017

Simon Cadez and Chris Guilding

A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used…

1957

Abstract

Purpose

A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO2 emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO2 emission research undertaken from a cost management perspective, underscores the significance of the study.

Design/methodology/approach

A triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed.

Findings

CO2 polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them.

Practical implications

From a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO2 emission reduction when firms pursue a growth strategy.

Social implications

Global warming signifies that CO2 emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO2 emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations.

Originality/value

The paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO2 emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 28 September 2020

Jibriel Elsayih, Rina Datt and Ali Hamid

Research suggests that chief executive officers (CEOs) play an important role in enhancing a firm’s legitimacy with regard to environmental performance. The purpose of this paper…

1377

Abstract

Purpose

Research suggests that chief executive officers (CEOs) play an important role in enhancing a firm’s legitimacy with regard to environmental performance. The purpose of this paper is to use the upper echelons theory and stakeholder theory to investigate whether the characteristics of CEOs are associated with carbon performance (CP).

Design/methodology/approach

This paper uses a sample of 128 firm-year observations from Australian companies that participated in the carbon disclosure project from 2011 through 2014.

Findings

Two-stage least squares estimation reveals that CEO executive experience and CEO duality are positively associated with CP. By contrast, CEO tenure, CEO functional background experience and CEO industry experience are negatively related to CP, and CEO ownership is not related to CP.

Practical implications

The results might provide evidence for investors, policymakers and regulators with respect to the effectiveness of CEO characteristics for addressing carbon risks and possible linkages between CEO characteristics and carbon emission levels. In addition, the results give support CEO accountability regarding the carbon emissions.

Originality/value

This study provides the first empirical evidence of the impact of CEO characteristics on CP. Furthermore, this study contributes to the existing literature by showing how the characteristics of CEOs can impact corporate CP and provides a more in-depth understanding of whether such characteristics play important roles in determining corporate carbon action.

Details

Social Responsibility Journal, vol. 17 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 July 2024

Jawaher R. Al-Mari and Ghassan H. Mardini

This study aims to investigate the impact of financial performance on carbon emission disclosure.

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Abstract

Purpose

This study aims to investigate the impact of financial performance on carbon emission disclosure.

Design/methodology/approach

The study uses ordinary least squares (OLS) multiple regression analysis on a sample of 177 Financial Times Stock Exchange 350 index (FTSE-350) non-financial firms to test the impact of market (Tobin’s Q) and accounting (return on equity) financial performance indicators on carbon emission disclosure.

Findings

The results show that the financial performance market indicator has a significant positive impact on carbon emission disclosure. The accounting indicator illustrates similar results except for Scope 3, where the results are insignificant. This study may help firms understand how financial performance affects carbon emission disclosure, particularly by showing that high-performing firms are motivated to maintain strong environmental practices and enhance carbon emission awareness.

Originality/value

This paper enhances stakeholders’ understanding of how firms’ environmental policies align with their financial objectives, thereby expanding knowledge in carbon accounting.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 4
Type: Research Article
ISSN: 2635-1374

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 December 2018

Lisa Wood, Nicholas J.R. Wood, Shannen Vallesi, Amanda Stafford, Andrew Davies and Craig Cumming

Homelessness is a colossal issue, precipitated by a wide array of social determinants, and mirrored in substantial health disparities and a revolving hospital door. Connecting…

6000

Abstract

Purpose

Homelessness is a colossal issue, precipitated by a wide array of social determinants, and mirrored in substantial health disparities and a revolving hospital door. Connecting people to safe and secure housing needs to be part of the health system response. The paper aims to discuss these issues.

Design/methodology/approach

This mixed-methods paper presents emerging findings from the collaboration between an inner city hospital, a specialist homeless medicine GP service and Western Australia’s inaugural Housing First collective impact project (50 Lives 50 Homes) in Perth. This paper draws on data from hospitals, homelessness community services and general practice.

Findings

This collaboration has facilitated hospital identification and referral of vulnerable rough sleepers to the Housing First project, and connected those housed to a GP and after hours nursing support. For a cohort (n=44) housed now for at least 12 months, significant reductions in hospital use and associated costs were observed.

Research limitations/implications

While the observed reductions in hospital use in the year following housing are based on a small cohort, this data and the case studies presented demonstrate the power of care coordinated across hospital and community in this complex cohort.

Practical implications

This model of collaboration between a hospital and a Housing First project can not only improve discharge outcomes and re-admission in the shorter term, but can also contribute to ending homelessness which is itself, a social determinant of poor health.

Originality/value

Coordinated care between hospitals and programmes to house people who are homeless can significantly reduce hospital use and healthcare costs, and provides hospitals with the opportunity to contribute to more systemic solutions to ending homelessness.

Details

Housing, Care and Support, vol. 22 no. 1
Type: Research Article
ISSN: 1460-8790

Keywords

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Book part
Publication date: 3 June 2021

Kléber Ghimire

Abstract

Details

Social Sciences: A Dying Fire
Type: Book
ISBN: 978-1-80117-041-3

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