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Article
Publication date: 13 December 2021

Luz María Marín-Vinuesa, Pilar Portillo-Tarragona and Sabina Scarpellini

This study aims to define and measure the capabilities applied by firms to waste-related patents and their relations with the businesses economic performance to support…

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Abstract

Purpose

This study aims to define and measure the capabilities applied by firms to waste-related patents and their relations with the businesses economic performance to support decision-making towards a circular economy (CE).

Design/methodology/approach

A model of cause-and-effect relationships between firms' waste-related patents and the firm' capabilities was defined within the dynamic capabilities' theoretical framework. Empirical results were obtained by applying partial least squares structural equation modelling to a sample of 2,216 Spanish firms that hold 120,406 patents.

Findings

Results revealed the importance of the innovation capabilities of firms related to patenting, such as collaborative innovation, persistence in patenting or the capabilities to collaborate with research institutes, as drivers of level of waste patents to improve the businesses economic performance.

Research limitations/implications

The systemic nature of the CE at the firm level suggests future research focused on the environmental divergence that appears when the innovation on waste fall outside the regular domain of its industry. Another topic to be investigated is related to the full text of patents that could improve the results of this study.

Practical implications

The definition of indicators to measure investments in the CE is complex, but it is necessary to assess progress in the closing of material loops at a micro level and to report the investments in waste-related patents in a circular model to the stakeholders involved in the economic management of the company.

Originality/value

Measuring CE-related patents and the specific capabilities needed for patenting in a circular framework is an understudied topic, and this study opens a specific line of inquiry enhancing the knowledge of CE within the dynamic capabilities' theoretical framework.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 5
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 24 July 2019

Sabina Scarpellini, Pilar Portillo-Tarragona and Luz Maria Marin-Vinuesa

The purpose of this paper is to explore the determinants of successful eco-innovation processes, using R&D intensity and green patents as metrics for eco-innovation measurement…

1002

Abstract

Purpose

The purpose of this paper is to explore the determinants of successful eco-innovation processes, using R&D intensity and green patents as metrics for eco-innovation measurement and analysis.

Design/methodology/approach

The paper reports the results of a quantitative study based on a sample of 2,218 firms with proactive profiles in eco-innovation, 249 of which have green patents registered in Spain or in the European Union.

Findings

The results suggest positive relationships between the activity of eco-innovation of firms with both the innovation activity in firms and the R&D intensity. The findings also confirm the influence of implementing innovation in the financial performance of business.

Research limitations/implications

The results will be useful for future studies on the subject and for practitioners making decisions on investments in collaborative R&D and its protection through industrial property in the form of green patents. The main determinants of eco-innovation analysed in this paper can be directly translated into practices because they provide information on how to strengthen these determinants in environmental R&D investments and the registration of green patents.

Practical implications

The results will be useful for future studies on the subject and for practitioners making decisions on investments in collaborative R&D and its protection through industrial property in the form of green patents. The main determinants of eco-innovation analysed in this paper can be directly translated into practices because they provide information on how to strengthen these determinants in environmental R&D investments and the registration of green patents.

Originality/value

Despite the popularity and potential impact of the eco-innovation on economy or society, it has fallen short in terms of its potential to improve financial performance in firms. This paper argues that the level of eco-innovation activity explains some variability in financial performance. In fact, those firms that have greater levels of innovation increase their performance.

Propósito

Explorar los determinantes del éxito de los procesos de ecoinnovación, utilizando la intensidad de I + D y las patentes verdes como indicadores para la medición y el análisis de la ecoinnovación.

Diseño/metodología/enfoque

Se analizan y presentan los resultados de una investigación cuantitativa basada en una muestra de 2218 empresas con perfiles proactivos en ecoinnovación, de las cuales 249 tienen patentes verdes registradas en España o en la Unión Europea.

Resultados

Los resultados sugieren relaciones positivas entre la actividad de ecoinnovación de las empresas con su actividad de innovación y la intensidad de la I + D. Los resultados también confirman los efectos que la implementación de innovaciones tiene sobre el desempeño financiero de las empresas.

Limitaciones/implicaciones de la investigación (si corresponde)

La medición de la ecoinnovación es incluso más compleja que la medición de la innovación debido a sus aspectos ambientales intrínsecos. Se podría alcanzar una evaluación más profunda con un mayor número de variables y una muestra más grande.

Implicaciones prácticas (si corresponde)

Los resultados serán útiles para futuros estudios sobre el tema y para los profesionales que toman decisiones sobre inversiones en investigación y desarrollo en colaboración y su protección a través de la propiedad industrial en forma de patentes verdes. Los principales determinantes de la ecoinnovación analizados en este estudio pueden traducirse directamente a las prácticas, ya que proporcionan información sobre cómo fortalecer estos determinantes en las inversiones en I + D ambiental y el registro de patentes verdes.

Originalidad/valor

A pesar de la popularidad y el impacto potencial de la ecoinnovación en la economía o la sociedad, se ha quedado corto en cuanto a su potencial para mejorar el desempeño financiero de las empresas. Este estudio sostiene que el nivel de actividad de ecoinnovación explica cierta variabilidad en el desempeño financiero. De hecho, aquellas empresas que tienen mayores niveles de innovación aumentan su desempeño.

Details

Academia Revista Latinoamericana de Administración, vol. 32 no. 2
Type: Research Article
ISSN: 1012-8255

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Article
Publication date: 6 March 2017

Marcela Porporato, Peter Tsasis and Luz Maria Marin Vinuesa

The purpose of this paper is to investigate whether first level measures in the Balanced Scorecard (BSC) declaring a cause-effect relationship by design are composite indices of…

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Abstract

Purpose

The purpose of this paper is to investigate whether first level measures in the Balanced Scorecard (BSC) declaring a cause-effect relationship by design are composite indices of lower measures, and if they converge into a single factor as is traditionally accepted in the BSC literature.

Design/methodology/approach

This study reports results of a quantitative case study that focusses on an Ontario (Canada) community hospital that has been using the BSC.

Findings

The results of this study challenge the cause-effect assumption of the BSC, particularly in a cascading context, and suggest that a lack of attention of how composite indices of lower measures converge into a single higher level measure may be the reason for ineffective use of the BSC.

Research limitations/implications

The BSC is a dynamic tool; as such there are several measures that have a very short history, thus limiting the observations available to be used in statistical models.

Practical implications

A key recommendation for practice that emerges from this study is the need to test if lower level metrics do merge naturally in the upper level measure of the BSC; if not, the upper level measure might not be linked to other measures rendering the BSC ineffective in the context of causality.

Originality/value

Although several studies have argued in favour of the cause-effect relationship of the BSC, none of those found in the literature have paid attention to the way in which first level measures are constructed. This may explain why certain measures are linked, while others are not, to those that are calculated as composite indices of several lower level indicators.

Details

International Journal of Productivity and Performance Management, vol. 66 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 January 2020

Sabina Scarpellini, Luz María Marín-Vinuesa, Alfonso Aranda-Usón and Pilar Portillo-Tarragona

This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic…

20635

Abstract

Purpose

This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses.

Design/methodology/approach

The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues.

Findings

Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance.

Practical implications

The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory.

Social implications

A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability.

Originality/value

This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 20 December 2024

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…

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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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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