This study attempts to gain an understanding of factors influencing the implementation of eco‐budgeting in food processing companies.
Abstract
Purpose
This study attempts to gain an understanding of factors influencing the implementation of eco‐budgeting in food processing companies.
Design/methodology/approach
The study employs semi‐structured interviews with senior‐level managers, including CSR, production and environmental managers, as well as site observations at leading food processing companies in Thailand.
Findings
The study identifies three primary factors: value in economic growth, management vision, and social pressure. The presence of these factors will contribute to the implementation of eco‐budgeting.
Research limitations/implications
The study limits itself to Thailand, and therefore findings may not be applicable in other settings. To improve the generalization of the findings, future research should broaden the sample. It would also be beneficial to pursue comparative research between industries and countries.
Practical implications
Economic incentives are the driving force behind the application of eco‐budgeting and the improvement of environmental performance in the long run. In addition, implementation of eco‐budgeting would require an increase in the “green” vision and values throughout the organization.
Originality/value
The study defines the foundations for developing environmental sustainability and outlines an incentive scheme to reduce barriers to the implementation of eco‐budgeting in food processing companies.
Details
Keywords
The purpose of this paper is to gain an understanding of the primary barriers to the implementation of environmental responsibility in organizations.
Abstract
Purpose
The purpose of this paper is to gain an understanding of the primary barriers to the implementation of environmental responsibility in organizations.
Design/methodology/approach
The paper employs semi‐structured interviews with key informants and site observations. Key informants include top and senior managers of three frozen seafood processing companies in Thailand.
Findings
The paper identifies three primary barriers: the lack of a system perspective on seafood sustainability, absence of top management commitment and cultural diversity.
Research limitations/implications
As an exploratory case study, findings cannot necessarily be extrapolated to broader populations. To improve generalization of the findings, future research should broaden the sample. It would also be beneficial to pursue comparative research between industries, countries and regions.
Practical implications
Implementing corporate environmental responsibility requires raising “green culture” ideology throughout an organization. A system perspective on seafood sustainability, top management commitment and proper management of cultural diversity plays a significant role in affecting organizational change towards sustainability.
Originality/value
This paper contributes to a greater understanding of the role of humans and culture in greening the seafood supply chain.
Details
Keywords
The purpose of this study is to attempt to gain an understanding of the root causes of barriers to the development of environmental management accounting in organizations.
Abstract
Purpose
The purpose of this study is to attempt to gain an understanding of the root causes of barriers to the development of environmental management accounting in organizations.
Design/methodology/approach
The study employs semi‐structured interviews with key informants accompanied by site observations. Key informants include chief operating officers, environmental managers and accounting directors of three pulp and paper companies in Thailand.
Findings
The study identifies the root causes of the barriers: lack of building organizational learning, a narrow focus on economic performance and absence of guidance on environmental management accounting.
Research limitations/implications
As an exploratory case study, findings cannot necessarily be extrapolated to broader populations. To improve the generalization of the findings, future research should broaden the sample. It would also be beneficial to pursue comparative research between industries, countries and regions.
Practical implications
Developing environmental management accounting requires increasing “green” knowledge and generating a wider conception of corporate responsibility throughout an organization. In addition, government agencies have to play a significant role in promoting environmental management accounting.
Originality/value
This paper contributes to a deeper understanding of the influence of organizational learning mechanisms and the role of governments in developing environmental management accounting.
Details
Keywords
The main purpose of this study is to gain a clearer understanding of key determinants that drive corporate sustainability and barriers that hinder its development.
Abstract
Purpose
The main purpose of this study is to gain a clearer understanding of key determinants that drive corporate sustainability and barriers that hinder its development.
Design/methodology/approach
The study employs semi‐structured interviews with top and middle managers and site observations at two frozen seafood processing companies used as case studies.
Findings
The study reveals that the government, local communities, and top management leadership are the three primary factors influencing company integration of environmental and social responsibility into corporate strategies and practices. Interestingly, international buyers do not take the environmental and social impact generated by their suppliers into purchasing decisions. For them, quality, safety and prices are the main factors influencing their purchasing decisions. The two elements identified as the major barriers to change are: lack of a long‐term view of environmental and social sustainability and absence of a system perspective on the seafood supply chain.
Research limitations/implications
As an exploratory study, findings cannot necessarily be extrapolated to broader populations. To improve generalization of the findings, future research should broaden the sample. It would also be beneficial to pursue comparative research between industries, countries and regions.
Practical implications
Adopting a system perspective to the organization with an emphasis on integrating environmental and social responsibility into corporate strategies and practices is a key to creating corporate sustainability.
Originality/value
This paper contributes to an increased understanding of the role of top management leadership in the creation of corporate sustainability. In addition, the research techniques used could be replicated in different geographic and product areas.