scholarly journals Evaluating the Efficacy of Sustainability Initiatives in the Canadian Port Sector

2021 ◽  
Vol 14 (1) ◽  
pp. 373
Author(s):  
Jennifer L. MacNeil ◽  
Michelle Adams ◽  
Tony R. Walker
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Coastal Communities ◽  
Port Authorities ◽  
Critical Nodes ◽  
Development Goals ◽  
Sustainability Initiatives ◽  
Marine Environmental ◽  
New Framework

Maritime ports are critical nodes in the Canadian resource-based economy that can have significant environmental impacts near coastal communities and marine ecosystems. To address these impacts, Canadian Port Authorities (CPAs) assess their environmental performance using the Green Marine Environmental Program (GMEP). Reliance on this program necessitates its evaluation as an effective initiative to address sustainability in its broader context. An analysis was performed to identify links between United Nations Sustainable Development Goals (UN SDG) targets relevant to the Canadian Port Sector and GMEP performance indicators. Results indicate that there are significant gaps in the GMEP, with only 14 of 36 relevant SDG targets directly linked to the program. Findings suggest either an expansion of the GMEP to incorporate these broader sustainability goals, or the development and inclusion of a new framework for CPAs to bridge gaps between the GMEP and SDG targets to improve sustainability in their maritime port operations.

scholarly journals How to Measure Environmental Performance in Ports

2021 ◽  
Vol 13 (7) ◽  
pp. 4035
Author(s):  
Alejandro Vega-Muñoz ◽  
Guido Salazar-Sepulveda ◽  
Juan Felipe Espinosa-Cristia ◽  
Jonathan Sanhueza-Vergara
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Eligibility Criteria ◽  
The Sustainable Development ◽  
Inland Waterways ◽  
Port Authorities ◽  
Blue Economy ◽  
Pros And Cons ◽  
Development Goals

Oceans, seas, and marine resources are highly relevant for achieving the Sustainable Development Goals. Such relevance has given rise to the blue economy approach, where scholars and policymakers see activities carried out in cargo ports from a different perspective. The blue economy approach stresses the emergence of multiple transnational networks in relation to these topics and the development of green ports plus environmental measurements at seaports in general. In this context, our study aimed to review the various scientifically documented methods for measuring environmental performance in ports, ports companies, or port authorities in the maritime transport and inland waterways framework. The study followed a scientometric meta-analytic methodology to accomplish its goals. The study strictly referred to the Environmental Performance in Ports (EPP) and extracted the corpus to analyze data held in five databases embedded in the Web of Science Core Collection. Then, the selection was processed and refined with the PRISMA guidelines to establish the eligibility criteria for articles with the PICOS (Population, Interventions, Comparators, Outcomes, and Study) tool. A limited study set was identified. This included port environmental performance indicators and studies that were strongly influenced by the European Sea Ports Organization and Green Marine networks. These were compared based on the ecological Sustainable Development Goals (SDGs), scale structure, and diversity in application. Finally, we assessed two measurement forms documented in the scientific research on the subject at a global level and discussed their pros and cons.

scholarly journals Sustainability and Well-being in Geriatrics: proposing a performance-based approach for the implementation of geriatric care activities

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Liliana Mazza ◽  
Riccardo Ievoli
Keyword(s):  
Sustainable Development ◽  
Performance Indicators ◽  
Sustainable Development Goals ◽  
Transitional Care ◽  
Social Equity ◽  
Well Being ◽  
Developed Countries ◽  
Emilia Romagna Region ◽  
Senior Population ◽  
Development Goals

The evaluation and measurement of Sustainable Development and Well-being represent a widespread emerging theme in healthcare, especially concerning, among others, the concepts of social equity and universality of health from an intergenerational perspective. To achieve such goals, Geriatrics would play a prominent role, especially considering the growing portion of the senior population in developed countries. This work intends to explore the possibility to connect Sustainable Development Goals and dimensions of Well-being to a set of performance indicators which are representative of geriatric activities in different settings of care. To this purpose, a pattern of indicators from Emilia- Romagna Region (RER) in Italy is considered. Furthermore, a range of Transitional Care interventions is discussed and proposed in order to ameliorate (or keep stable) the performance.

scholarly journals Management accounting in state institutions of higher education as an element of the implementation mechanism of the sustainable development goals of Ukraine

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1425-1434 ◽  
Author(s):  
Svitlana Svirko ◽  
Larysa Hordiienko ◽  
Tetiana Trosteniuk ◽  
Uliana Andrusiv ◽  
Svitlana Rudnychenko ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Performance Indicators ◽  
Sustainable Development Goals ◽  
Management Accounting ◽  
General Procedure ◽  
Cluster Formation ◽  
Institutions Of Higher Education ◽  
State Institutions ◽  
Development Goals

The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.

scholarly journals ENVIRONMENTAL AND SOCIAL SUSTAINABILITY INDEX (ESSI)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Amna Faisal ◽  
Bahadir Tunaboylu ◽  
Ismail Koyuncu
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Social Sustainability ◽  
Social Progress ◽  
Policy Makers ◽  
Sustainability Index ◽  
Environmental Performance Index ◽  
Development Goals ◽  
Developed Nations

Sustainable development and globalization are becoming important subjects for policy makers to formulate the worldwide strategies and rubrics for ensuring simultaneous adoption of its components and monitoring of its consequences. Sustainable Development Goals (SDGs) published by United Nations are the guidelines to incorporate the assurance of sustainable development and its globalization. This study analyzes the sustainability from the perspective of not just the environment and the ecosystem of globe but also from the health and social aspects of humans. Indexes such as Environmental Performance Index (EPI) and Social progress Imperative (SPI) measure the performance of different countries based on the environment and the ecosystem by following Millennium Development Goals (MDGs) and social goals, separately. However, the parameters used in those indices have significant limitations. In this work, the proposed Environmental and Social Sustainability Index (ESSI) offers a new model whereby new relevant sustainability parameters including social progress indicators are used to measure the performance of countries based on SDGs by using reliable data from international organizations. Finally, countries are categorized according to sustainable development goals that highlight the importance and significance of each sustainability parameter especially for developing and under developed nations.

scholarly journals A Ten Country-Company Study of Sustainability and Product-Market Performance

2018 ◽  
Vol 38 (3) ◽  
pp. 242-261 ◽  
Author(s):  
G. Tomas M. Hult ◽  
Jeannette A. Mena ◽  
Maria Alejandra Gonzalez-Perez ◽  
Katarina Lagerström ◽  
Daniel T. Hult
Keyword(s):  
Sustainable Development ◽  
United Nations ◽  
Sustainable Development Goals ◽  
Market Performance ◽  
Product Market ◽  
The Sustainable Development ◽  
Positive Effects ◽  
Country Study ◽  
Development Goals ◽  
Sustainability Initiatives

Countries, companies, and customers are becoming increasingly concerned with sustainability. However, it is unclear how much increased cost, if any, companies are willing to tolerate for sustainability efforts at the rate of potentially lower profits. Plus, what are the customers’ sensitivities to the prices of products/services that are developed within the realm of sustainability initiatives (e.g., how much more can the products/services cost and still be viable)? Additionally, with 193 countries of the United Nations ratifying the Sustainable Development Goals, we know that countries are focused on sustainability, but can companies achieve positive sustainability effects on performance above what countries are doing? Consequently, what are the macro-micro dynamics in play for sustainability efforts? In a 10-country study involving 4,051 companies, we examine these macro-micro (country-company) dynamics, company costs, customer costs, and price sensitivities on the effects of sustainability on companies’ performance. The results indicate that positive effects on companies’ performance can be achieved (1) from the companies’ sustainability efforts in all 10 countries studied, (2) even if the costs and/or prices increased by 27 to 72 percent (depending on the dynamic and scenario), and (3) by companies implementing sustainability efforts that are 5 to 30 percent above the efforts of the country. Increased sustainability effects can also be gained from lowering customer and company costs, but no such effects were found when lowering product prices.

scholarly journals Inter-Organizational Collaboration on Projects Supporting Sustainable Development Goals: The Company Perspective

2020 ◽  
Vol 12 (12) ◽  
pp. 4969 ◽  
Author(s):  
Iwona Escher ◽  
Pawel Brzustewicz
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Point Of View ◽  
Organizational Relationships ◽  
Significant Research ◽  
Development Goals ◽  
Organizational Collaboration ◽  
Sustainability Initiatives ◽  
Business To Business

There is a significant research gap in the theory of the nature of relationships between companies and other organizations (including NGOs) when collaborating on projects to support sustainable development goals. In particular, the company perspective has not yet been analyzed in depth. This paper therefore presents these relationships from the company’s point of view, and particularly in terms of how company representatives describe the roles of each partner in the collaboration and the outcomes it generates for the company. The empirical research is theoretically grounded in the Activities–Resources–Actors (ARA) model developed by Håkansson and Snehota. The study adopted a qualitative approach and was conducted using semi-structured individual in-depth interviews in 18 companies; the companies represented different industries and were involved in different types of projects related to sustainable development goals. The paper contributes to developing the theory in various ways. It contributes to the understanding of processes related to company involvement in sustainable development. It also contributes to the theory of the essence and substance of inter-organizational relationships, and specifically the ARA framework. Moreover, it explains the specificity of such inter-organizational collaborations and identifies to what extent these relationships vary from other types of inter-organizational collaboration, especially from business-to-business relationships. The paper also contributes to the discussion on the role of personal bonds within such inter-organizational relationships. The practical implications relate to the ways in which the activities and resources of a company and its partner may be combined in projects addressing social and/or environmental problems. Therefore, the paper offers guidance to companies and their potential partners interested in undertaking joint sustainability initiatives.

The challenge of engaging with and reporting against the SDGs for SMEs such as Sydney Theatre Company

2020 ◽  
pp. 1-20
Author(s):  
Valerie Dalton
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Theatre Company ◽  
Development Goals ◽  
New Framework

Abstract The UN Sustainable Development Goals to 2030 call for action by the globe to tackle some of the most pressing problems facing humanity. There is a key role for business in helping to meet the goals, and in particular, small- to medium-sized enterprises (SMEs), which account for over 90% of global businesses. Many organisations that were already engaged in addressing sustainability prior to the release of the SDGs will need to shift their approach to accommodate the new framework, including SMEs like Sydney Theatre Company (STC). This paper explores the use of the SDG Compass as a tool for making that shift by revisiting a previous case study on STC's sustainability journey since 2008 to assess the efficacy of the SDG Compass as a guide to addressing the SDGs. It finds that the SDG Compass is prohibitively complex for SMEs which could impede engagement with the SDGs by SMEs.

scholarly journals GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR

2021 ◽  
Vol 5 (1) ◽  
pp. 1-10
Author(s):  
Rifda Nabila
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Development Goals ◽  
Positive Effect

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)

Disciplined Vision Casting: A Method for Exploring Possible Futures in the Era of the UN Sustainable Development Goals

2021 ◽  
pp. 183933492110371
Author(s):  
Edward Ramirez ◽  
Saeed Tajdini
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Low Cost ◽  
Theory Development ◽  
Scenario Planning ◽  
Alternative Futures ◽  
Future Events ◽  
Development Goals ◽  
Novel Method ◽  
Sustainability Initiatives

This conceptual essay introduces Disciplined Vision Casting (DVC) as a new method for exploring alternative futures. Drawing on scenario planning, introspection, and creative writing, DVC casts a set of future scenarios, based on a combination of guiding uncertainties found in the literature. Marketing scholars stand to benefit from leveraging DVC as it provides them with a laboratory for exploring undiscovered contexts and circumstances that may challenge widely held beliefs. DVC allows the researcher to cross the interdisciplinary barriers to study the confluence of a variety of technological and economic forces on society. As such, this novel method of projecting into the future offers the researchers a stimulus for theory development and a low-cost and readily implementable method of foreseeing potential future events, thus assisting them as they reimagine the discipline in the era of UN Sustainable Development Goals and other global sustainability initiatives.

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