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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

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

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Article
Publication date: 19 June 2009

Carlos Serrano‐Cinca, Mar Rueda‐Tomás and Pilar Portillo‐Tarragona

The purpose of this paper is to report on research that models factors that favour the extension of e‐government. Hypotheses were proposed regarding the role of municipal…

1963

Abstract

Purpose

The purpose of this paper is to report on research that models factors that favour the extension of e‐government. Hypotheses were proposed regarding the role of municipal resources, politicians and environment as elements that stimulate e‐government. It aims to argue that larger municipalities have more resources available to implement technological initiatives, that politicians receptive to the use of technology to communicate with citizens encourage e‐government, and that the local environment, as measured by citizens' wealth and business activity, is influential.

Design/methodology/approach

The proposed model was tested using data from 92 Spanish city councils. A structural equation model, estimated using partial least squares, was employed as an analysis technique.

Findings

The data supported the model, emphasising that municipal resources are the most important factor.

Research limitations/implications

The researchers analysed only one year of data from one country.

Practical implications

The model suggested can be used to improve policy‐making and practice. The paper includes a brief case study of the Saragossa City Council, one of the leading councils in Spain, with regard to e‐government initiatives.

Originality/value

Many recent papers have studied factors explaining the extension of e‐government. These studies have analysed the influence of each of the factors separately. Here a structural equation model is proposed that allows analysis of the effects of various factors jointly. The variables employed have been modelled as latent variables, since it is shown that this is the most appropriate way to represent the complex reality of e‐government.

Details

Online Information Review, vol. 33 no. 3
Type: Research Article
ISSN: 1468-4527

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

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Article
Publication date: 14 November 2016

Concepción Garcés-Ayerbe, Sabina Scarpellini, Jesus Valero-Gil and Pilar Rivera-Torres

The environmental management literature has focussed on the analysis of the variety of strategic options with regards to environment protection, without providing an interesting…

1063

Abstract

Purpose

The environmental management literature has focussed on the analysis of the variety of strategic options with regards to environment protection, without providing an interesting detail of the transformation and change process between the different alternatives. Therefore, the purpose of this paper is to study pro-environmental change processes in firms, focussing on the width and the intensity of environmental measures implemented in a three-year period in different areas (productive process, product, management and supply chains).

Design/methodology/approach

Performing a cluster analysis based on a sample of 303 Spanish firms, the study finds four categories of pro-environmental change.

Findings

The comparative analysis of these categories leads the authors to describe the pro-environmental change process as one with four stages that firms can go through. The first pro-environmental stage focusses on process measures. The second stage focusses on the adoption of management measures together with process measures. In the third stage, the firm moves after including measures in the product and in the supply chains. Companies that wish to advance further in this process, reaching the fourth stage of pro-environmental change, do so by increasing the intensity of the different measures adopted in previous stages, and through eco-innovation.

Research limitations/implications

The main contribution of this paper relative to the previous literature is a more detailed vision of the strategic possibilities in environmental protection, providing information about the process of change and about how firms evolve to more advanced environmental strategy stages. Knowledge of this evolution process, little studied in the previous literature, helps us to understand the complexity and strategic significance of adopting environmental protection measures. This knowledge is useful for academics and for public and private managers responsible for designing and developing environmental strategy.

Originality/value

One of the most original findings of this paper points out that it is possible to identify a pattern of environmental change through which firms can evolve. In this change process, firms start by adopting process measures, while they adopt eco-innovation behaviour only in the most advanced stage of environmental proactivity.

Details

Journal of Organizational Change Management, vol. 29 no. 7
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 13 June 2016

Pilar Tirado-Valencia, Mª Luisa Rodero-Cosano, Mercedes Ruiz-Lozano and Araceli Rios-Berjillos

The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city…

565

Abstract

Purpose

The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city councils, as well as the contents of different dimensions of sustainability that are disclosed on the websites of local governments in big European cities. This model could reveal if the information is disseminated in a homogeneous and coordinated way and could improve the quality of the information, its coherence and its comparability.

Design/methodology/approach

The authors have designed a questionnaire with 75 variables from the Global Reporting Initiative proposal to specify information disclosed on sustainability. The level of information about each of these variables has been gathered by consulting the contents published on the websites of the 142 local governments in the sample. Finally the authors propose a model about the cause-effect relationships between the amount and nature of the information in different dimensions of sustainability on the websites of large cities’ local governments based on the structural equation modelling methodology.

Findings

The model obtained reveals that there is coherence in the sustainability information disclosed by large European cities on their websites. However, it is demonstrated that the relations between the amount of information about strategies and the dissemination of information on each of the dimensions of sustainability (economic, social and environmental) do not have the same intensity.

Originality/value

The proposed model can be useful as a reference framework to structure online information supplied in a balanced and comprehensive way. This conceptual model can suggest ways for sustainable improvements based on the experience of analysed local governments.

Details

Online Information Review, vol. 40 no. 3
Type: Research Article
ISSN: 1468-4527

Keywords

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