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Corporate Sustainability - Science topic

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Muñoz, Lucio, 2003.  “Stakeholders, Attitudes, and Sustainability: The Need for Attitude Convergence”, Sustainability Outlook, Warren Flint (PhD)(Ed), Issue No. 22, February, Washington DC, USA
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Thank you Mohamed for taking the time to comment.
Respectfully yours;
Lucio
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Hi Folks,
There happens to be a small island in Red Sea, KSA, a portion of which is inhabited by a good number of Red Sea Ghost Crabs (Ocypode Saratan). In the coming months, there is expected to be a jetty coming up in that patch of the island. Considering the near-endemism of these crabs, is there a protocol which can be adopted to carry on with the construction of the jetty without disturbing the crab population? There are other similar patches in the island, but with rocky barriers between them.
Also I would like to know if there is any translocation protocol available?
Thanking in anticipation!!
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Sandy beaches make up approximately three-quarters of the world’s shorelines. They are important ecosystems, hosting abundant invertebrate macrofaunal communities that provide food resource for vertebrate predators such as shorebirds, seabirds, marine mammals and fish. Although possessing a terrestrial appearance, food input on sandy beaches is derived predominantly from the sea. Such food input includes detrital matter, mostly in the form of wrack, and has the potential to support a great diversity of species, as well as stabilising energy fluxes and dynamics of consumer populations. The movement of detritus, along with other vectors such as organisms and nutrients, across ecosystem boundaries can alter productivity and change consumers’ distribution, abundance, and growth rates at multiple trophic levels in recipient systems. Ultimately, the input of nutrients and detritus can increase primary and secondary production and alter food web structures and community dynamics in recipient ecosystems, a process termed “spatial subsidy”.
Ghost crabs (Ocypode spp.) form an important component within beach communities in several places around the world and are part of this trophic complexity. However, little is known of their densities, trophic structure and the role they play as vectors for spatial subsidies through movement of marine derived nutrients inland.
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Does the use of theory or theories mandatory in social science research including economics and business administration areas?
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It is generally considered essential, though not strictly mandatory. That is, the thories provide frameworks for understanding complex social phenomena, guiding research questions, and interpreting findings. They also help researchers make sense of data and offer explanations for observed behaviors and trends.
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Dear Valuable Scientists,
"Tekirdağ Namık Kemal University Faculty of Economics and Administrative Sciences 2nd International Symposium on Political Science and Public Administration" will be held in Tekirdağ on 28-29/November/2024, ONLINE. The theme of the symposium was determined as "Climate Change and Sustainable Future".
We are first of all expecting an Abstract with the format
Then o 10 minutes youtube video presentation
Then we will give you the participation certificate and book of abstracts
And also after the video presentation evaluation we will suggest to invite you to our Scentific Comitee member with the Certificate
The symposium aims to bring together scientists and researchers from different countries from Political Science and Public Administration discipline, to create a platform that will enable them to present their studies, and to share their knowledge and collaborate nationally and internationally. A detailed information about the program is announced on the official website: https://iibfsempozyum.nku.edu.tr/SempozyumHakk%C4%B1ndaSiyaset/0/s/21993/29425
About the Symposium
- Peer-reviewed
- Proceedings PDF with ISBN will be published
- Symposium will be held only ONLINE
- No submission fees required.
- Submit your abstracts or full text papers : sbkycongress@gmail.com
Theme of The Symposium
Climate Change and Sustainable Future
Important Dates
Abstract submission deadline: 1 October 2024
Symposium Date: 25 October 2024
General Topics (not limited to)
· Sustainability
· Climate Change
· Climate Change Politics
· Political Economy
· Circular Economy
· Food Policies
· Gender Studies
· Political Communication
· Urban/Local Politics
· Social Policy
· Urban Planning
· Local Governments
· Urbanization Policy
· Smart Cities
· Sustainable Development
· Political Ecology
· Environmental Management
· Natural Resources and Environmental Economics
· Urban Policy
· E-government
· Disaster Management
· Technology and Innovation Management
· Political philosophy
· History of Political Thought
· International Politics
· Political Sociology
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Revered Professor Dr.Seda H. Bostanci,
Greetings.
I have replied to the Symposium Email.
I am in need of your email ID and WhatsApp Cell phone number for future communications because the duration is very short.
I will facilitate all the Abstracts and Full papers as early as possible Professor.
I need your kind help and support.
Rest will be in your email.
Regards
Senapathy
Ethiopia
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I am privileged to coin the term "Sustainable Human Resource Management" in 2003 (see Peggy's LinkedIn posting link below) and published twelve new theories in the last two decades to shape the new and emerging field of sustainable HRM to achieve corporate ESG sustainability outcomes.
Businesses need organisational human capital to implement corporate ESG business strategies which benefit society and companies. Jobs and Skills Australia, an Australian Government Department has listed sustainability related skills for employees as a priority for business competitive advantage.
I have helped and continue to assist universities and management institutes around the world to introduce corporate sustainability and sustainable HRM courses in the MBA and UG curriculum to develop the required sustainability related skills among graduates to gain employment, as indicated by Jobs and Skills Australia.
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Sustainable Human Resource Management (HRM) has evolved from a traditional concept focused on employee recruitment, development, and retention, to a broader, holistic approach that integrates sustainability principles. Initially, HRM was centered on managing human capital to meet organizational goals, but with growing awareness of environmental and social responsibilities, the field expanded.
Sustainable HRM now focuses on long-term impacts on employees, communities, and the environment. This includes promoting work-life balance, employee well-being, and eco-friendly practices within organizations. It emphasizes creating systems that benefit both the company and society, reducing resource consumption, and fostering inclusivity.
This shift reflects the global trend toward sustainability in business operations, where HRM plays a crucial role in aligning workforce management with the company’s sustainability goals, contributing to ethical practices and resilience.
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Hi, can anyone share best proxies to measure the firm-level Fintech activities?
What is the data source?
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(i) Total digital payments made by the firm
(ii) Number of financial transactions
This information can be found in the financial statement of banks
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Hello, I am looking for bank-specific FinTech data. Can anyone suggest data sources for commonly used proxies of firm-level FinTech activities in commercial banks, such as 'Investment in FinTech,' 'Adoption of FinTech Technologies,' and 'Bank-Specific FinTech Indices'?
Regards
Dr. Azizur
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Bloomberg terminal
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CONTEXT: Achieving the 2030 UN agenda for SDGs requires integrated, citizen-centric approaches and holistic interventions for delivering transformative results on the social, economic, and environmental dimensions. Current initiatives in many emerging markets are slow and face adoption and scalability challenges at a local and systemic level due to lack of in-depth understanding and prioritization of complex issues, many of which relate to each other, like the SDGs. A good starting point is to take a human-centric approach starting with developing deeper empathy with citizens to visualize and design a future for the citizens of the country. But who better to share authentic insights and see a better future than those who will live it – CHILDREN.
Within many cultural contexts it is recognized that drawing techniques can provide a relatively easy way to gather personal and socio-cultural information, both from and about children, as well as offer valuable insights into children’s experiences, ideas, feelings and environmental perceptions. Childhood and children are now seen as worthy of investigation in their own right. Much recent studies has emphasized the importance of listening to children’s perspectives on issues that are important and relevant for them. The advantage of using drawing is that this is self-reported data.
These drawings can be used to explore the world they live in, and therefore understand the social, economic and environmental issues at the local level. Art activities provide a psychologically safe and creative way for children to express their strongest desires in a visual form without relying on words or the need to know a language for expression.
ASK: I am looking to conduct a literature review on visualization, image interpretation and content analysis techniques for issue identification in the drawings and artworks of children. In addition, I am, therefore, seeking projects are worthy of mention based on their quality of work and potential to scale in the aforementioned areas. A good example is Room 13 that started in Scotland and Project Dream On India - that captured 10,000+ artworks of children from pan India including Jammu and Kashmir.
Would appreciate your references, thoughts, ideas et al.
Thanking you in anticipation.
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Sharing the new TEDx talk on project Dream On India -
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I am currently writing my thesis connected to these two topics. It would be great if someone could point me to some related works.
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When it comes to commercial banks and green bonds, there are several reputable sources that provide valuable information. Here are some of the best sources to explore:
1. Climate Bonds Initiative (CBI): The Climate Bonds Initiative is an international organization working to mobilize the bond market for climate change solutions. They provide extensive resources and research on green finance, including information on green bonds issued by commercial banks.
2. International Finance Corporation (IFC): The IFC, a member of the World Bank Group, is a leading institution in promoting sustainable finance. They offer insights and publications on various sustainable finance topics, including green bonds and the role of commercial banks in the green bond market.
3. Principles for Responsible Investment (PRI): The PRI is a global organization that encourages responsible investment practices. They have research papers, case studies, and reports that cover sustainable finance themes, including green bonds and the involvement of commercial banks.
4. Climate Disclosure Standards Board (CDSB): The CDSB provides guidance and resources on climate-related financial disclosures. They offer insights into how commercial banks disclose their environmental and climate-related risks and opportunities, including those related to green bonds.
5. Banking Environment Initiative (BEI): BEI, hosted by the University of Cambridge Institute for Sustainability Leadership, brings together banks and environmental organizations to promote sustainable banking practices. Their reports and publications often cover green finance initiatives, including green bonds.
6. Financial Times (FT): The Financial Times provides comprehensive coverage of global financial markets and sustainable finance topics. Their articles and reports often discuss commercial banks' involvement in the green bond market and related trends.
7. Bloomberg New Energy Finance (BNEF): BNEF is a leading provider of research and analysis on clean energy and sustainable finance. They offer insights into the green bond market, including analysis of commercial banks' green bond issuance and investment activities.
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Unethical businessmen aided by politicians have transgressed boundaries of ethical, equitable, sustainable living in the pursuit of short-term profits and immediate self-gain to support certain exclusive lifestyles. The excuse used is 'competition' or 'everyone else is doing it'. This greed has now seeped into lay individuals, families, children, societies, nations and are creating unrest and dissatisfaction at all levels of the human-ecosystem. To feed this greed, newer and newer technologies are created to benefit a few. The immediate outcome of these misguided priorities is bad health-of individuals, economies and the environment. Long-term effects include obesity, divorce, war and the resultant effort to create more technologies to solve problems created by earlier misuse of technology.
How does one break and come out of this vicious circle of material addiction and technology creation to sustain this addiction?
2. Technology makes things easier to do, enables faster production and sadly enough, faster consumption of scarce common natural resources. This is a vicious circle. And all vicious circles, are hard to break. Wars, pogroms, genocides, invasions, colonisation, slavery-are all designed with a selfish goal: Grab other people’s resources. And make profits. From Lehman brothers, Monsanto, Enron, Nestle.....we have seen them all.
Vicious circles are confusing because the process is not linear, there are no clear starting and ending points. One thing leads to the other and the ending dove-tails again into the starting point.
3. The arms industry, entertainment industry, meat industry, porn industry, whaling industry, forestry industry are only some 'visible' examples with known ethical malpractices, with almost every industry bending ethics for the sake of the bottomline, because 'there is competition everywhere' and 'everyone is doing it'!
4. Scrupulous businessmen fulfill a perceived need in society. They put together their ingenuity and manufacturing ability for making life easier for others. They often do not advertise or patent their services.
Unscrupulous businessmen create a 'want'/desire in society, then bombard their target with psychological advertising, making them think they 'need' this, whatever the cost. They patent/license/copyright their product and feed off the spoils.
Since unscrupulous businessmen are at the root of imbalance in society and the environment, should we reign-in the business sector with more regulations, ethical controls and accountability?
5. So where do we start to break the vicious circle? Where does the buck stop? Businesses? National policy? Societies? Families? Individuals? Me?
"Everybody talks about wanting to change things and help and fix, but ultimately all you can do is fix yourself. And that's a lot. Because if you can fix yourself, it has a ripple effect."-Rob Reiner.
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There are certain sectors and certain businesses which are problematic. Many other sectors and businesses agree that their counterparts should not exist and actively work toward supporting humanity and the planet.
Examples of our agendas for achieving sustainability which must involve the private sector--those who are on board with sustainability:
And reflections on responsibility in the context of the petroleum industry:
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When it comes to climate change decision makers always tell you follow and respect the science.
When it comes to pandemics like Covid 19 decision makers always told you to respect and follow the science, ...
BUT when it comes to economics, decision makers are not calling for follow and respect the science. They quietly have apparently moved away of requiring economics to stay a science.
Since 2012 when decision makers avoided to shift from traditional market thinking to green market thinking, the science based evolution point a la Thomas Kuhn as there was consensus then for paradigm change, they have slowly move away from science by going dwarf green markets a la environmental externality management first, and now it seems they are going to square one, circular economic thinking, a thinking totally delinked from the problem we are supposed to be trying to solve, the environmental problem.
Hence, there are science based ways to fix the environmental problem and there are non-science based to patch and manage the environmental problem.
But science follows the scientific truth, if the science does not support what those decision makers want to do, no matter how much they play with the theory and the practice, why support thinking not based on science aimed at perpetuating the problem?
And this raises the question: If climate change action is based on science and the economy to implement it is not, is that good for the environment?
I think No, what do you think? If you think Yes, why? If you think No, why no?
Note; This is an academic question, not a political one.
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Janusz, you are contradicting your self, each time you bring examples related to how to manage the pollution production problem. If your goal is a world under PERMANENT pollution production management, then your thinking is fine. If the goal is to fix the root cause of the pollution production problem then you need GREEN markets, pollution reduction markets.
Since You think is okay to implement a science based climate change program to address the environmental crises using market tools that FEED the pollution crisis, let's leave it here and agree to disagree.
Respectfully yours!
Lucio
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Should the protection of the climate, biosphere and biodiversity of the planet's natural ecosystems as a key factor in humanity's security be included in basic human rights?
In connection with Human Rights Day 2023 (10.12.2023), I propose to discuss the issue of protecting the climate, biosphere and biodiversity of the planet's natural ecosystems as a key factor for humanity's security in the context of basic human rights as well. If mankind does not manage to smoothly carry out the green transformation of the economy during the current decade, including the green transformation of the energy sector, the amount of greenhouse gases that will enter the atmosphere will exceed the tipping point, so that the increasingly rapid process of global warming will become irreversible. The green transformation of the economy also includes, among other things. such green projects as afforestation of wasteland and post-industrially degraded areas, forest deforestation processes are reduced, agriculture carried out according to the robbery model of economy is being transformed towards sustainable pro-environmental pro-climate ecological agriculture of mainly vegetable crops, urban agglomerations are being developed according to the concept of green smart city, sustainable construction based on green energy-saving low- or zero-emission construction technologies is being developed, production processes are carried out in accordance with the principles of sustainable development and circular economy, consumerism reduction and sharing economy programs are developed, within the transport sector, transport based on electromobility and hydrogen power is developed, within the energy sector, renewable and emission-free energy sources are being developed, including new developments in solar power, wind power, geothermal power, in addition to eco-innovative solutions based on hydrogen power and, in transition periods, nuclear power and low-carbon power based on biogas plants, etc. If the process of global warming is not stopped then the future, including the existence on the planet of future generations of people is at risk. The key issue is to stop the increase in the average temperature level of the planet's atmosphere at max. 1.5 degrees C counting from the beginning of the first industrial, technological revolution. A number of scientific studies show that human efforts to date in carrying out the green transformation of the economy are still insufficient. The high level of relevance of this topic is also pointed out at the annual UN COP Climate Conferences. The 28th UN Climate Change Conference (COP28) is being held in Dubai (United Arab Emirates) from November 30 to December 12, 2023. Studies of long-term climate change processes show that 2023 was the warmest year in 125,000 years. As a result, the question is increasingly topical: Why is humanity under-implementing the process of green transformation of the economy? Do people care too little about the future state of the climate, biosphere and biodiversity of the planet's natural ecosystems? Is the future of future generations of people still not being taken seriously? Why are the pledges made by governments and corporations at the UN COP Climate Summits to accelerate the processes of green transformation of the economy still not being implemented on the right scale or only marginally implemented? Why, in the sphere of business and politics, does the question of the future of the planet and humanity continue to give way to current, short-sighted, selfish, subjective and cynically pursued business goals? In this regard, it becomes necessary to recognize the issue of protecting the climate, biosphere and biodiversity of the planet's natural ecosystems as a key factor in the security of humanity, and should therefore be included in basic human rights.
I have taken up this issue as part of my research and presented the results from my research on this topic in the following article available on this Research Gate portal:
I invite scientific cooperation in the present problematic.
In view of the above, I address the following question to the esteemed community of scientists and researchers:
Should the protection of the climate, biosphere and biodiversity of the planet's natural ecosystems as a key factor in the security of humanity be included in basic human rights?
Should the protection of the climate, biosphere and biodiversity of the planet's natural ecosystems be included in basic human rights?
What do you think about this topic?
What is your opinion on this issue?
Please answer,
I invite everyone to join the discussion,
Thank you very much,
Best wishes,
Dariusz Prokopowicz
The above text is entirely my own work written by me on the basis of my research.
In writing this text I did not use other sources or automatic text generation systems.
Copyright by Dariusz Prokopowicz
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Dear Prof. Prokopowicz!
You point to an essential case of corporate negligence. It is a fact that the answer is yes, otherwise there will be no consequences of destroying our planet:
1) Ekardt, F., Günther, P., Hagemann, K. et al. Legally binding and ambitious biodiversity protection under the CBD, the global biodiversity framework, and human rights law. Environ Sci Eur 35, 80 (2023). https://doi.org/10.1186/s12302-023-00786-5, Open access:
2) HyeJin Kim, et al., Towards a better future for biodiversity and people: Modelling Nature Futures, Global Environmental Change, Volume 82,
3) Hoddy, E., Halliday, S., Ensor, J., Wamsler, C., & Boyd, E. (2023). Legal culture and climate change adaptation: An agenda for research. WIREs Climate Change, 14(3), e825. https://doi.org/10.1002/wcc.825, Open access:
4) Longo, M., Lorubbio, V. Ecosystem Vulnerability. New Semantics for International Law. Int J Semiot Law 36, 1611–1628 (2023). https://doi.org/10.1007/s11196-023-09998-7, Open access:
5) Dehbi, F. and Martin-Ortega, O. (2023), An integrated approach to corporate due diligence from a human rights, environmental, and TWAIL perspective. Regulation & Governance, 17: 927-943. https://doi.org/10.1111/rego.12538, Open access:
Yours sincerely, Bulcsu Szekely
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The Influence of Corporate Environmental Responsibility on Corporate Sustainable Development
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What are the most common investment objectives, financing what type of green business ventures can be implemented in the formula of green financing offered by banks?
What investment purposes, financing what kind of green economic ventures can be realized in the formula of green financing, which recently in the form of green loans, green leasing, green investment funds, etc. are offered by commercial and investment banks?
Banks, wanting to move with the times, are modifying their offers of financial products and services, including banking, adapting them to changing social trends and customer preferences. Modifications of banking offers mainly concerning the issue of organization, the channel of access to offers are also determined by the technological progress taking place. On the other hand, in terms of changes regarding social trends, changes in customers' worldview, customers' awareness of certain topics considered current and developing, it is the banks that are now recognizing the increasing level of customers' awareness of the climate change taking place, the ongoing process of global warming, the role of humans in these processes, potential threats to the biosphere and people in the future if these processes continue, the need to urgently carry out a green transformation of the economy, to build a green closed loop economy, a sustainable and zero-carbon economy, a sharing economy, the implementation of sustainable development goals. Accordingly, banks, on the one hand, for part of their loan offerings, give names to green loans, which they provide as investment business loans for borrowers planning to implement a green business venture involving, for example, setting up photovoltaic panels on the roof of a house, apartment building, store, business, etc, purchasing an electric or hydrogen-powered car, setting up a household sewage treatment plant, a rainwater catchment system for watering the lawn, building a composter next to the home garden, building a biogas plant producing biogas for energy needs from organic and post-agricultural waste, insulating the facade of a residential building to increase the scale of savings in energy consumption, setting up a system of intelligent blinds to optimize the temperature of the building and increase energy independence, building a system to optimize waste sorting and increase the scale of recycling, building a retention reservoir in an area threatened by long-term drought, carrying out a zoning change investment to reduce the area covered with concrete or asphalt and increase the area of greenery in the city, etc. On the other hand, companies, financial institutions, including commercial banks are modifying their missions and development strategies by adding green business issues, environmental social responsibility, sustainable development goals and fashionable green slogans. Some enterprises, companies and banks also in advertising spots, videos promoting the organization's logo present this logo in the form of an animation that suggests the changes already made in the organization, that the company, enterprise or bank has become green in terms of mission and strategy, that it pursues certain selected or all sustainability goals. But this is not always consistent with the facts. Increasingly, it is greenwashing. The scale of greenwashing is growing rapidly because there is no system for verifying and certifying business entities on the question of whether they are indeed green, whether they are pursuing sustainability goals, at what scale they are doing so in the context of their overall business operations. However, some of the banks that offer, for example, green loans actually finance with their help the green business ventures that the borrowers implement. But, after all, in a significant part of the banks that modify their offerings of banking products in this way, including loans they are still only realizing what they have been doing for many years. The only difference is that previously, before the modification of the bank's offer, the financing of the borrower's project of setting up a photovoltaic panel on the roof of the house or buying an electric car was done by the bank through the granting of an investment loan and not, as now, the granting of a green investment loan. In addition, the difference is also only that green technologies are rapidly developing and becoming cheaper. Until a dozen years ago, the purchase of an electric car or the installation of a photovoltaic panel on the roof of a residential building involved a much higher expense or was practically unaffordable for citizens with an average income level. However, much has been changing in this regard in recent years, and as a result, banks are also modifying their banking product offerings and adding the issues of ecology, green transformation and implementation of sustainable development goals to their missions and development strategies. With increasing competition among banks on the issue of green banking product offerings, it is becoming more and more common for individual banks, as part of advertising campaigns, in advertising spots and promotional videos introducing their green banking products, to also give examples of a specific type of green business venture that can be financed with, for example, a specific type of green loan or green lease. In view of the above, I give one example: One bank in Poland advertises green financing in the form of photovoltaic leasing for companies and SMEs, as well as leasing an electric car. What other similar examples of advertising green banking products and/or financing certain types of green business ventures with them are used by commercial banks?
In view of the above, I address the following question to the esteemed community of scientists and researchers:
What investment objectives, financing of what kind of business ventures can be implemented in the formula of green financing, which recently in the form of green loans, green leasing, green investment funds, etc. are offered by commercial and investment banks?
Most often for what kind of investment purposes, financing what kind of green business ventures can be realized in the formula of green financing offered by banks?
Most often for what kind of green business ventures do commercial banks provide green loans?
Please answer,
I invite everyone to join the discussion,
Thank you very much,
Best wishes,
Dariusz Prokopowicz
Counting on your opinions, on getting to know your personal opinion, on a fair approach to the discussion of scientific issues, I deliberately used the phrase "in your opinion" in the question.
The above text is entirely my own work written by me on the basis of my research.
In writing this text I did not use other sources or automatic text generation systems.
Copyright by Dariusz Prokopowicz
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Mercosur have alianz to bank that have primarily green loans. in fact, thats is only the common form to access to them.
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What are the differences in terms of the declarations introduced by commercial banks regarding sustainability goal programmes, the bank's participation in the reduction of CO2 and other greenhouse gas emissions, the financial support of customers' sustainable businesses, the provision of green loans as part of the financing of pro-environmental business ventures, etc. as important elements in achieving a zero-carbon economy?
The increase in pro-environmental, pro-climate and pro-environmental awareness of citizens is also resulting in a change in business strategy towards increasing the achievement of sustainability goals, producing product and/or service offerings described as green, adding green economy and sustainability issues to the mission of the business entity, etc. of many companies, businesses, financial and public institutions. An increasing number of banks and other financial institutions, with the aim of improving their image in advertising campaigns, on their websites, at events and in public relations activities, are presenting themselves as pursuing sustainable development goals, caring for the future of future generations of citizens and, therefore, their customers, and joining the increasingly widespread trend of pro-climate and pro-environmental actions consisting of business development taking into account the implementation of technological solutions contributing to the reduction of greenhouse gas emissions. As part of this effort to portray themselves as green financial institutions, some banks and other financial institutions annually organise competitions with financial prizes for startups creating, developing and implementing green technologies and energy eco-innovations facilitating the development of renewable and emission-free energy sources, green technologies enhancing the potential for saving drinking water, eco-innovations facilitating the development of sustainable organic agriculture, green technologies improving the efficiency of waste sorting and recycling processes, the development of electro-mobility, enhancing opportunities for low-carbon construction and other green technologies and eco-innovations that will make it possible to build a zero-carbon, sustainable, green circular economy in the shorter term. The best pro-climate and pro-environmental projects developed and implemented by startups receive funding from banks to increase the capacity and scale of development and business implementation of green technologies and eco-innovations. By organising such competitions, banks and other business entities are building a new image for their business, in which sustainability and green business development are to play an increasingly important role. At the same time, they are explaining on their websites why they are joining the increasingly widespread trend in business to scale up specific sustainability goals and carry out business transformation towards achieving zero carbon. The online promotion of such competitions for the best business implementation of new green technologies and eco-innovations also acts as an advertisement for the institution holding the competition as an entity that has added sustainability to its mission. Despite the lack of a system for full verification of the reliability of such promotional activities and assessment of the level of the implementation of sustainable development goals, the reality of doing green business, and the scale of greenwashing, which is occurring more and more frequently, the prevalence of this trend in business in correlation with the growth of general social pro-climate and pro-environmental awareness of citizens performs many positive functions. Among these many positive functions of the processes outlined above, the lobbying of business in the political sphere plays a particularly positive role, which can also cause pro-environmental and pro-climate changes in the content of laws and other legal norms shaping the functioning of economic entities in the economy, taking into account the growing role of sustainability. Such promotional activities of organising and advertising competitions for green start-ups are an important element of building a green image in a commercial bank and support synergistic activities of developing the green credit offer. Simultaneously carried out various types of activities aimed at supporting the development of green businesses of bank clients, implementation of green technologies by clients, carrying out green business ventures by borrowers, pro-climate investments, etc., can create a kind of added value and increase the effectiveness of the processes of building a new image of an increasingly sustainable bank, implementation of a new green mission, development of a green offer of bank products, etc. In this way, banks and other financial institutions can contribute to accelerating the processes of carrying out a pro-environmental and pro-climate transformation of the classic growth, brown, linear economy of excess to a sustainable, green, zero-carbon growth and closed loop economy. On the other hand, if there is more greenwashing in this kind of activity than reliable implementation of sustainability and green business development, then unfortunately, apart from a kind of repainting of a company's or bank's image in green, there is little real implementation of the green transformation of the economy. There is no institutional system of verification of the level of greenwashing, including the assessment of the reliability of the formulated provisions, the implementation of pro-environmental and pro-climate strategic objectives made by banks and other business entities, the declarations made regarding support, financing the development of green business ventures, financing pro-environmental investments with green loans, etc. The basis for the creation of an institutional system of verification of the level of greenwashing, including the assessment of the reliability of the formulated provisions, declarations of green business development, the level of implementation of the objectives of sustainable development is the issue of a large level of diversity in the scale of activities undertaken by banks and other economic entities to support the development of green businesses developed by customers, as well as the high level of variation in the activities of promoting themselves as green, sustainable business entities and the high level of variation in the declarations introduced by commercial banks regarding programmes for the implementation of sustainable development goals, the bank's participation in the process of reducing emissions of CO2 and other greenhouse gases, the target of achieving a zero-carbon economy and building zero-carbon, sustainable business enterprises.
In view of the above, I address the following question to the esteemed community of scientists and researchers:
What are the differences in the declarations introduced by commercial banks regarding the programmes for the implementation of sustainable development goals, the bank's participation in the process of reducing CO2 and other greenhouse gas emissions, the financial support of customers' sustainable businesses, the provision of green loans as part of the financing of pro-environmental economic ventures, etc. as important elements for achieving a zero-carbon economy?
What do you think about this topic?
What is your opinion on this subject?
Please respond,
I invite you all to join the discussion,
Thank you very much,
Best wishes,
Dariusz Prokopowicz
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There are differences in the statements introduced by commercial banks in terms of programs to achieve the Sustainable Development Goals (SDGs). The 17 SDGs and 169 targets included in the program address global sustainability challenges — including those related to poverty, inequality, climate, environmental degradation, prosperity, peace, and justice. Banks are already well placed, owing to their current sustainability strategies, the markets in which they operate and their core businesses. According to the Business and Sustainable Development Commission, reaching these goals will unlock at least $12 trillion a year in economic development by 2030 and generate 380 million jobs.
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I am exploring the literature regarding halal industry, halal economy, and
what are the outcomes of organization in the halal industry commiting towards ESG principles in daily business
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The adoption of Environmental, Social, and Governance (ESG) frameworks within the halal industry, which focuses on products and services adhering to Islamic dietary laws and ethical principles, can present several unique challenges. Integrating ESG practices into the halal industry requires addressing both sustainability and ethical considerations while aligning with Islamic values.
Here are some challenges that may arise:
  1. Complex Supply Chains: Halal products often have complex supply chains involving multiple stakeholders, from farmers and suppliers to distributors and retailers. Ensuring transparency and sustainability throughout these supply chains can be challenging.
  2. Limited Awareness and Education: There might be a lack of awareness and understanding of ESG concepts within the halal industry. Many stakeholders, including producers, consumers, and regulators, may need education about the benefits and importance of ESG practices.
  3. Balancing Halal Requirements and Sustainability: Integrating ESG practices while adhering to halal requirements can be complex. For example, ensuring animal welfare aligns with both halal guidelines and ethical considerations related to ESG.
  4. Cultural and Regional Differences: The halal industry operates in diverse cultural and regional contexts. ESG practices need to consider local norms and regulations, making it challenging to implement a one-size-fits-all approach.
  5. Access to Resources: Smaller halal industry players might lack the resources—financial, human, and technological—required to implement comprehensive ESG initiatives.
  6. Standardization and Certification: Developing universally recognized ESG standards and certifications tailored to the halal industry can be difficult. Without clear guidelines, it's challenging for stakeholders to know what ESG practices to adopt and how to measure them.
  7. Reporting and Transparency: Transparent reporting of ESG efforts is essential for accountability and trust. However, reporting mechanisms that address both ESG and halal aspects might not yet be well-established.
  8. Regulatory Frameworks: ESG practices might not be fully integrated into the regulatory frameworks governing the halal industry in some regions. This lack of regulatory support can hinder the adoption of ESG initiatives.
  9. Consumer Awareness and Demand: While there's a growing global interest in ESG practices, the awareness and demand for ESG-focused halal products might vary across different consumer segments and regions.
  10. Integration of Islamic Ethics: Aligning ESG practices with Islamic ethics requires careful consideration. Balancing environmental sustainability, social responsibility, and Islamic principles can be intricate.
  11. Cost Considerations: Implementing ESG practices can initially involve costs for technology upgrades, training, and process changes. Small and medium-sized enterprises (SMEs) within the halal industry might find these costs challenging to manage.
  12. Measurement and Metrics: Developing appropriate metrics and tools for measuring the social and environmental impact of ESG initiatives within the halal industry can be challenging due to the unique nature of the products and services.
Despite these challenges, many players in the halal industry are recognizing the importance of sustainability and ethical considerations. Collaboration among stakeholders, education, industry-wide initiatives, and innovative approaches are key to overcoming these challenges and successfully integrating ESG practices within the halal industry.
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In your opinion, will the addition of mandatory sustainability reporting according to the European Sustainability Reporting Standards (ESRS) to company and corporate reporting motivate business entities to scale up their sustainability goals?
In your opinion, will the introduction of mandatory enhanced disclosure of sustainability issues help to scale up the implementation of sustainability goals and accelerate the processes of transforming the economy towards a sustainable, green circular economy?
Taking into account the negative aspects of the unsustainable development of the economy, including the over-consumption of natural resources, the increasing scale of environmental pollution, the still high greenhouse gas emissions, the progressing process of global warming, the intensifying negative effects of the climate change taking place, etc., it is necessary to accelerate the processes of carrying out the pro-environmental and pro-climate transformation of the classic growth, brown, linear economy of excess into a sustainable, green, zero-carbon growth and closed loop economy. One of the key determinants for achieving the aforementioned green transformation of the economy is also the implementation of the Sustainable Development Goals, i.e. according to the UN standard 17 Sustainable Development Goals. In recent years, many companies and enterprises, noticing the growing importance of this issue, including the increasing scale of pro-environmental and pro-climate awareness of citizens, i.e. customers of their offers of companies and enterprises, add to their missions and development strategies the issues of implementation of sustainable development goals and present themselves and their offers of products and services within advertising campaigns and other forms of marketing communication as green, implementing specific sustainable development goals, environmentally and climate friendly, etc. Unfortunately, this is always in accordance with the fact that the implementation of the sustainable development goals is not a fact. Unfortunately, this is not always consistent with the facts. Research shows that in the European Union, the majority of existing companies and enterprises already carry out this type of marketing communication to a greater or lesser extent. However, a significant proportion of businesses that present themselves as green, pursuing specific sustainability goals, environmentally and climate-friendly, and that present their product and service offerings as green, made exclusively from natural raw materials, and produced fully in line with sustainability goals, are doing so unreliably and misleading potential customers. Many companies and businesses are greenwashing. It is therefore necessary to improve systems for verifying what economic operators present about themselves and their offerings in their marketing communications against the facts. By significantly reducing the scale of greenwashing used by many companies, it will be possible to increase the effectiveness of carrying out the process of green transformation of the economy and really increase the scale of achieving the Sustainable Development Goals. Significant instruments to motivate business operators to conduct marketing communications in a reliable way also include extending the scope of business operators' reporting to include sustainability issues. The addition of sustainability reporting obligations for companies and businesses in line with the European Sustainability Reporting Standards (ESRS) should motivate economic actors to scale up their implementation of the Sustainable Development Goals. In November 2022, the Council of the European Union finally approved the Corporate Sustainability Reporting Directive (CSRD). The Directive requires companies to report on sustainability in accordance with the European Sustainability Reporting Standards (ESRS). This means that under the Directive, more than 3,500 companies in Poland will have to disclose sustainability data. The ESRS standards developed by EFRAG (European Financial Reporting Advisory Group) have been submitted to the European Commission and we are currently waiting for their final form in the form of delegated acts. However, this does not mean that companies should not already be looking at the new obligations. Especially if they have not reported on sustainability issues so far, or have done so to a limited extent. Companies will have to disclose sustainability issues in accordance with ESRS standards. It is therefore essential to build systemic reporting standards for business entities enriched with sustainability issues. In a situation where the addition of sustainability reporting obligations in accordance with the European Sustainability Reporting Standards (ESRS) to company and corporate reporting is effectively carried out, there should be an increased incentive for business entities to scale up their sustainability goals. In this regard, the introduction of enhanced disclosure of sustainability issues should help to increase the scale of implementation of the sustainable development goals and accelerate the processes of transformation of the economy towards a sustainable green circular economy.
In view of the above, I would like to address the following question to the esteemed community of scientists and researchers:
In your opinion, will the introduction of mandatory enhanced disclosure of sustainability issues help to scale up the implementation of the Sustainable Development Goals and accelerate the processes of transformation of the economy towards a sustainable, green circular economy?
In your opinion, will the addition of mandatory sustainability reporting to companies and businesses in line with the European Sustainability Reporting Standards (ESRS) motivate business entities to scale up the implementation of the Sustainable Development Goals?
Will the extension of sustainability reporting by business entities motivate companies to scale up their sustainability goals?
What challenges do companies and businesses face in relation to the obligation for expanded disclosure of sustainability issues?
What do you think about it?
What is your opinion on this subject?
Please respond,
I invite you all to discuss,
Thank you very much,
Counting on your opinions, on getting to know your personal opinion, on an honest approach to discussing scientific issues and not the ready-made answers generated in ChatGPT, I deliberately used the phrase "in your opinion" in the question.
The above text is entirely my own work written by me on the basis of my research.
I have not used other sources or automatic text generation systems such as ChatGPT in writing this text.
Copyright by Dariusz Prokopowicz
Best wishes,
Dariusz Prokopowicz
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Dear Prof. Prokopowicz!
You raised a very important topic to address. May I kindly argue at this stage one cannot really say what future scenario will be the actual one. Predictions are difficult to present based on historical data as the business environment in Europe is about to become increasingly turbulent due to the war in Ukraine and global competition between the EU and China on the one hand and the USA on the other. Hoping for the best, but still preparing for the worst:
1) Greenwashing in Corporate Sustainability Reporting: Towards Successful Environmental Sustainability Management (2023): https://link.springer.com/collections/gjgafbdgdi
2) Hahn, R., Reimsbach, D., & Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. Organization & Environment, 36(1), 3–16, https://doi.org/10.1177/10860266231151653, Open access:
Yours sincerely, Bulcsu Szekely
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I am looking towards starting a discussion here covering the use of Blockchain to provide proof to enterprises and regulatory authorities that their supply chains are compliant with sustainability goals and laws. I'm also looking to understand the level of visibility high-tech companies have up and down their supply chain (n-tier visibility).
What are the major stumbling blocks that you are seeing toward getting a fully transparent supply chain regardless of where you play a role?
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Dear Kevin Wilson,
If my Purchase Management agree, you can send them a questionnaire.
I would foresee the boundaries in the the General Data Protection Regulation in the EU. I am most unwilling to use block chain technologies if the servers are not physically stored in the EU.
Also, suppliers are more unwilling to cooperate with OEM if they see their intellectual properties revealed. We had that discussion with the International (Automotive) Material Data System (IMDS) when I was still in that industry.
Then, an unwillingness can also be based on different company sizes, positions of power especiually in purchase, machineries of government such as in dictatorships, legal restrictions, and few competitors in the field.
Keep in mind that the physical flow of goods matters most, not the accompanying software bits and bytes.
We live in a competitive environment where modern slavery, oligarchs, and other players in the field try to undermine a framed global economy based on values, at least on merchant values. And we have sustainable boundaries, too!
Best regards,
Carsten Dietsche
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Is green finance conducted under green banking, green lending by commercial banks truly green, i.e. pro-climate, pro-environment and sustainable?
To what extent does green lending by banks contribute to the development of pro-environmental, pro-climate, sustainable business ventures?
Are commercial banks that advertise themselves as green banks conducting sustainable banking with a portfolio of banking products really green banks?
Do commercial banks that have added sustainability, climate protection and planetary biosphere protection issues to their new development strategy and/or bank mission promoted in the media really provide many green loans that finance real pro-climate, pro-environmental, sustainable economic ventures conducted by borrowers?
Have the credit risk management procedures resulting from green lending been adequately adapted to the ongoing process of global warming, climate and biosphere change and other impacts of this process?
When assessing the creditworthiness of entrepreneurs planning to realise viable pro-climate, pro-environmental, sustainable business ventures, do banks take into account the issue of the risk of climate change and the specific impacts of this process that may affect the green investment planned for implementation?
How do commercial banks advertising themselves as green, sustainable banks improve their lending procedures and green credit risk management process?
What do you think?
What do you think about this topic?
Please reply,
I invite you all to discuss,
Thank you very much,
Regards,
Dariusz Prokopowicz
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One of the principles of credit risk is to establish a long relationship with the customer, which means that the bank can know the policy and method of spending the loan by the loan because it has historical information about the borrower.
The bank can also set a condition, which is to follow the progress of the loan and where it was spent by putting forward the idea that there are risks to the borrower in spending the loan. Through this principle, it can follow the progress of the loan and the place of its spending and identify whether it was spent in the direction and location of green projects or what.
My greetings ( Dariusz Prokopowicz )
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Dear scientific community,
I would be very interested to hear your input regarding the scaling-up of LCA studies to a portfolio level. I know there is a plethora of product LCAs and plenty of them consider several individual products or product variants in parallel. However, I have not found an awful lot of studies that extend to several hundred, let alone thousands of individual products within the scope of one study (as opposed to equally as many individual case studies).
Surely, more people have approached this apparent research gap. So for anyone that has been active in this area: I would greatly appreciate you sharing what experience you have made or you pointing me at any related publications in the field.
Many thanks and best regards
Tobias
P.S: If you are interested what my colleagues and I have done in this field, feel free to check this framework article and the case study we presented at LCM 2021 conference:
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Tobias Manuel Prenzel Cradle-to-gate is an evaluation of a portion of a product's life cycle from resource extraction (cradle) through factory gate (ie, before it is transported to the consumer). Cradle-to-gate evaluations are occasionally used as the foundation for business-to-business environmental product declarations (EPDs).
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Different authors are in different view regarding the difference between evolution of Corporate Sustainability and Corporate Social Responsibility. Certain scholars (Bansal & Song, 2017) explained that although CS and CSR are historically diverse, they were seen in the 2000s as a single idea and in the future as distinct methods. Certain scholars beleve CS is evolved after CSR.
Please help me to clarify the evolution of corporate sustainability. Thank you my dear research colleagues
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For the specific example of Arctic petroleum, we provide some such background which might provide useful context:
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Ethnic, gender, or generational diversity?
As awareness of corporate sustainability grows and organizations around the world adopt ESG, what is harder to achieve in top management? Ethnic, gender, or generational diversity?
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I believe the most difficult to achieve in top management is generational diversity. Strategies for working on corporate sustainability that involve everyone with their beliefs, ways, cultural heritage, etc. are not simple to develop. Breaking some paradigms becomes a barrier to the adoption of ESG.
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While many businesses are aiming for net-zero goals, do we have sound evidence that net-zero farming is possible or has already been achieved?
Examples, sources.
Thanks
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Also check please the following useful link: https://www.agdaily.com/insights/net-zero-mean-farmers-ranchers/
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I need to know which formula would be used to measure CSP if content anaylsis technique would be used.
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If content analysis technique would be used and if we code the data then afterwards how we will calculate the final score of corporate sustainability performance. And kindly don't try to mix the term corporate sustainability reporting and corporate sustainability performance. BecauseI already know how to measure corporate sustainability reporting
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Basically, content analysis depends on the number of words, sentences etc., attributed to a specific variable. In your case you can construct an index of CSP by weighing the indicators whatever they are and calculating their percentage and preparing a final composite index for regression analysis. You can consider these studies for such type of index construction:
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I am currently working on my thesis project which presents as a central topic the B Corp. certifications and their impact on financial-economic performance. The B corp. is obtained following an assessment performed on 5 different areas: impact area customers, area environment, area governance, workers, community area.
The aim is therefore to examine the relationship between the scores obtained in the five assessment areas of the B Impact Assessment and the economic and financial performance.
My sample is made up of 75 companies, each with one or more certifications obtained in different years. The total number of certifications, and therefore of the years of assessment, is 93. The companies that have obtained 2 certifications are 14 and those that have obtained more than two are 2.
To each company and single year of certification I will match the economic and financial data obtained in the year in which they obtained the certification. I will include only one year of assessment in the analysis (this also applies to companies that have obtained more than one certification). The structure of the data set that I will use will be approximately the structure I will use will be approximately the one indicated in table 1.
With the sample and the data available, I thought of implementing a linear multiple regression model which presents the financial variable as a dependent variable and the scores obtained in the different dimensions, plus some control variables as independent variables. I will estimate the coefficients and possible correlation using the OLS method.
However, starting from these available data, could I think of structuring the data set differently using different estimation approaches? How could I capture the effect of certification over time by not having a large number of companies with more than one certification?
Is it reasonable to build a panel data with a structure similar to the one in tabel 2? I thought of aligning the different years in which the certifications were obtained (all the companies obtained a certification over different years and consequently they are not common among them) in certification cycles.
In this case, since this is highly unbalanced and conducted over a few years, wouldn't I risk carrying out a not very consistent analysis? If there is the possibility of achieving a consistent analysis, what approach do you recommend me to adopt?
Thank you for your consideration.
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Giuseppe -
I do not think that I followed this very well, but it seems you are very short on the data you wanted. Perhaps you should look at it in pieces and try looking at some scatterplots.
As for linear multiple regression, you want the best predictors to work together. If there is an important 'independent' variable which is omitted, this could cause substantial bias, and an 'extra' variable could increase variance - all assuming you have a good sample. However, if you fit too closely to your sample, you may not predict well for other members of the subpopulation or population being modeled.
As for OLS, it is a special case of WLS (weighted least squares) regression, and if you involve time, you may often have autocorrelation, so GLS (generalized least squares) may be needed.
I suggest that you do some scatterplot graphing to see what relationships you might find useful.
Cheers - Jim
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In English:
I am part of a research group focused on the study of teaching methods aimed at fostering sustainable societies. For the future we aim to focus on some core issues that we believe are fundamental for the advancement of these forms of education in Brazil and worldwide, namely: Discuss the relationships between environmental education, sustainability education and citizenship education and try to identify the similarities and differences of their proposals. Our initial hypothesis is that citizenship education perhaps satisfactorily embraces the postulates and principles of the other two pedagogies and can thus be understood as one of the most holistic and comprehensive forms of human education. What do you think?
Em português:
Faço parte de um grupo de pesquisa focado no estudo de formas de ensino voltadas ao fomento de sociedades sustentáveis. Para o futuro almejamos enfocar algumas questões centrais que acreditamos ser fundamentais para o avanço dessas formas de ensino no Brasil e no mundo, quais sejam: Discutir as relações entre a educação ambiental, a educação para a sustentabilidade e a educação para a cidadania e tentar identificar as similaridades e diferenças de suas propostas. A nossa hipótese inicial é de que a educação para a cidadania talvez abarque satisfatoriamente os postulados e princípios das outras duas pedagogias e assim pudesse ser compreendida como uma das formas de educação humana mais holística e abrangente. O que você acha?
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Environmental education, environmental education, education on the principles and goals of sustainable development, education on the pro-environmental transformation of the classic economy towards a sustainable, green circular economy concerns closely related and overlapping or complementary issues. On the other hand, pro-environmental civic education, shaping the general social pro-ecological awareness, social pro-environmental responsibility is a derivative of environmental education and social media campaigns organized by non-governmental institutions, government agencies, ministries of the environment, social organizations, social associations of citizens, enterprises, companies, etc. Moreover, more and more companies, enterprises, corporations, financial institutions add to their mission and development strategy the implementation of specific sustainable development goals. Then, in advertising campaigns, by presenting their product and service offers, they also indicate pro-environmental aspects that have been added to the long-term mission and development strategy defined for the perspective.
Best regards,
Dariusz Prokopowicz
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above topic current research
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Thank you @Angeles Zorilla Lopez for providing useful papers. In my opinion, sustainable development can be achieved in different fields with different goals and meanings. Therefore, I suggest you describe a bit more about what you exactly pursue to achieve, as I cannot find info about your field of research in RG page. But below there is a recent useful link to refer to the help of technology in achieving sustainable development goals in different fields of science. Thank you.
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Current research interest:
Corporate Readiness of Sri Lankan Companies towards the implementation of Extended Producer Responsibility concept.
Sub elements:
- Circular economy
- Reverse supply chain management
- Corporate social responsibility
- Corporate sustainability
- Green value chain
- Social contract theory
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Dear Viduni,
very interesting - thank you! So do you have an empirical case study such as a sample of Sri Lankan companies whose business practices you are investigating? Just to understand this correctly: Are you aiming to connect your empirical findings from this case study/the companies you're investigating with theoretical models such as social contract theory as well as with the phenomenon of "corporate philanthropy"? If so: What precisely are the challenges you are facing there/struggling with in connecting the empirical and theoretical level?
Best,
Julius
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Where can I get SME Corporate sustainability (The triple bottom line) survey questionnaire sample?
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I've used aspects of this report https://www.oecd.org/greengrowth/48305823.pdf and build custom questionnaires related to the industry
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Need information about any country-wise sustainability indices, that also ranks countries based on following corporate sustainability practices.
Best Regards.
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Dear Arsalan,
There is one more relevant index that was not mentioned above. It is Country Sustainability Ranking (CSR) that analyses 150 countries with different types of economies on a broad selection of ESG indicators. You can read about CSR here https://www.robeco.com/en/key-strengths/sustainable-investing/glossary/country-sustainability-ranking.html
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Special Issue of Sustainability (ISSN 2071-1050): "Corporate Social Responsibility and Corporate Performance"
Deadline for manuscript submissions: 31 March 2021.
Special Issue Editors
Dr. Montserrat Boronat Navarro Website SciProfiles Guest Editor Department of Business Administration and Marketing, Jaume I University, Spain Interests: corporate social responsibility; sustainability; organizational ambidexterity; dynamic capabilities; innovation; districts; family firms Dr. José A. Pérez-Aranda Website Guest Editor University School of Hospitality and Tourism CETT-University of Barcelona, Spain Interests: corporate social responsibility; quality management; tourism sector; hotel firms
Special Issue Information
Dear Colleagues,
Businesses can play a crucial role in increasing sustainability and preventing the escalation of environmental and social problems. Through the analysis of how sustainable firm processes and activities positively affect society as a whole, and specifically firm performance, and by developing theory to inform practice through well-grounded guidelines for firms, scholars can help to raise awareness of the need to incorporate these sustainable practices.
Interest in and research into Corporate Social Responsibility have grown exponentially in the last two decades, and some meta-analytical studies (e.g., Orlitzky et al., 2003) have corroborated the positive effect of CSR on firms’ financial performance. Nevertheless, this topic still requires a deeper analysis and theoretical foundation. CSR practices contribute positively to society by supporting sustainable economic, social, and environmental development (Du et al., 2010). They also help to strengthen firms’ competitive advantage and performance (Carroll and Shabana, 2010; Lee and Park, 2009). Whether firms adopt CSR practices for instrumental or moral reasons is also a topic of debate, since they are based on contradictory foundations (Aguilera et al., 2007; Hahn et al., 2016), although both contribute to increasing corporate social performance (Hahn et al., 2016). Hahn et al. (2016) found that firms’ practices grounded in instrumental and in moral initiatives complement each other and increase the scale of corporate social performance. Deeper analysis of how CSR practices grounded in both rationales help firms to improve their corporate performance can be a way to raise firms’ awareness about sustainability.
Furthermore, firms must often rely on contradictory processes that underpin, for example, environmental requirements, as in the case of efficiency and flexibility (Lin and Ho, 2016; Boronat-Navarro and García-Joerger, 2019). The analysis of how firms develop holistic solutions for sustainability requires deeper study of firm resources and capabilities. Dynamic capabilities (Teece et al., 1997) can facilitate strategic change towards integration of sustainability and its effect on corporate performance (Wu et al., 2012), but this analysis requires further development. Exploration of different contexts such as family firms, or sectors like tourism or manufacturing companies could help toward a further understanding of this strategic change.
Additionally, customers’ perceptions of and intentions towards firms change according to the information they have about sustainable firms or their experiences with them (e.g., Boronat-Navarro and Pérez-Aranda, 2019, 2020). Studies demonstrating the positive effects on the perception of multiple stakeholders due to the authentic adoption of CSR practices (Wang et al., 2020) could also raise firms’ awareness of the importance of truly integrating these practices into their mission, culture and values, strategy, and operations. This analysis could shed light on the relationship between CSR and corporate performance.
Against this background, for this Special Issue, we invite submissions of academic papers analyzing how firms integrate and develop CSR practices that can contribute to corporate performance and to the sustainable progress of society. Both original research articles and review articles are welcome. The Special Issue focuses on but is not limited to the following topics:
  • CRS and its effects on corporate performance;
  • CSR and its effects on different measures of corporate performance;
  • CSR and its impacts on society;
  • Consistency and authenticity in the implementation of CSR practices;
  • Theories explaining instrumental and moral initiatives in CSR practices;
  • Resources and capabilities that help firms in the adoption of sustainable practices;
  • Dynamic capabilities and sustainability;
  • Innovations in the adoption of sustainable practices;
  • Stakeholders’ influence on CSR adoption;
  • Perceptions of various stakeholders of CSR practices;
  • CSR in family firms;
  • CSR and corporate performance in different sectors.
References:
Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of management review32(3), 836-863.
Boronat-Navarro, M., & García-Joerger, A. (2019). Ambidexterity, Alliances and Environmental Management System Adoption in Spanish Hotels. Sustainability11(20), 5815.
Boronat-Navarro, M., & Pérez-Aranda, J. A. (2019). Consumers’ perceived corporate social responsibility evaluation and support: The moderating role of consumer information. Tourism Economics25(4), 613-638.
Boronat-Navarro, M., & Pérez-Aranda, J.A. (2020) Analyzing Willingness to Pay More to Stay in a Sustainable Hotel. Sustainability,12, 3730.
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International journal of management reviews12(1), 85-105.
Du, S., Bhattacharya, C. B., & Sen, S. (2010). Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication. International journal of management reviews12(1), 8-19.
Hahn, T., Pinkse, J., Preuss, L., & Figge, F. (2016). Ambidexterity for corporate social performance. Organization Studies37(2), 213-235.
Lee, S., & Park, S. Y. (2009). Do socially responsible activities help hotels and casinos achieve their financial goals?. International journal of hospitality management28(1), 105-112.
Lin, L. H., & Ho, Y. L. (2016). Institutional pressures and environmental performance in the global automotive industry: the mediating role of organizational ambidexterity. Long Range Planning49(6), 764-775.
Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies24(3), 403-441.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic management journal18(7), 509-533.
Wu, Q., He, Q., Duan, Y., & O'Regan, N. (2012). Implementing dynamic capabilities for corporate strategic change toward sustainability. Strategic Change21(5), 231.
Dr. Montserrat Boronat Navarro Dr. José A. Pérez-Aranda Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1900 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
  • corporate social responsibility
  • corporate performance
  • dynamic capabilities
  • instrumental and moral reasons
  • innovation
  • stakeholder’s perception
  • family firms
  • hotel sector
  • industrial companies
Published Papers
This special issue is now open for submission.
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Thank you.
Popular but still interesting subject.
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In the last decade, boosting sustainability has been extensively studied in developing countries and developing societies. According to many works of literature, many attempts strive to achieve sustainability's main goals. Moreover, in Paris Conference Agreement in 2015, a decision to low the harmful gas emissions and low the earth's temperature by 2° C had been made.
I was astonished while working on my research paper in the following link:
As I found out, developing countries already have possibilities and opportunities to boost and achieve its targeting goals. At least the 17 goals that UN was determined. Although it is obvious that boosting sustainability is too hard for these contexts, I really seek to know why?
This is a well-recognized issue that necessitates a better approach toward figuring suitable solutions. Perhaps one of the first questions to arise is: How can we boost sustainability in Developing Countries?
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Good question
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How did tobacco and soda companies employ Corporate Social Responsibility? In these industries, has CSR become a greenwashing tool?
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Hello,
Thank you very much for reading recommendations!
Tatiana King The findings of the study by Cai, Jo and Pan (2012) are interesting. Controversial industry managers in the United States regard CSR as important, even though they know their products are unhealthy.
Agostino Vollero I did not know your work. Yesterday I read your research and I will definitely cite it in my next works. Table 1 is very interesting! The research findings have theoretical and managerial implications.
Sudeep Debkumar I agree with you. Political interests must not come before social interests. These sectors are harmful to people's health.
Thank you Junghoon Park . I will check out the list of papers you suggested to me.
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I am conducting a research on sustainable business. I would be interested in suggestions of literature review and case studies (best practices) in sustainability and business models. Thanks in advance.
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I have one interesting CS on fast fashion if it is interesting for you. I can send you on Monday.
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Butt, U. M., Letchmunan, S., Hassan, F. H., Ali, M., Baqir, A., & Sherazi, H. H. R. (2020). Spatio-Temporal Crime HotSpot Detection and Prediction: A Systematic Literature Review. IEEE Access, 8, 166553-166574.
This paper was published on the 8th of September 2020. The authors state in the abstract:
The authors were unable to find a comprehensive study on crime hotspot detection and prediction while conducting this SLR. Therefore, to the best of author’s knowledge, this study is the premier attempt to critically analyze the existing literature along with presenting potential challenges faced by current crime hotspot detection and prediction systems.
Below I enlist relevant papers omitted by the authors, including our SLR paper of the same scope:
1. Kounadi, O., Ristea, A., Araujo, A., & Leitner, M. (2020). A systematic review on spatial crime forecasting. Crime Science, 9(1), 1-22. https://doi.org/10.1186/s40163-020-00116-7
2. Hardyns, W., & Rummens, A. (2018). Predictive policing as a new tool for law enforcement? Recent developments and challenges. European Journal on Criminal Policy and Research, 24(3), 201–218. https://doi.org/10.1007/ s10610-017-9361-2.
3. Seele, P. (2017). Predictive Sustainability Control: A review assessing the potential to transfer big data-driven ‘predictive policing’ to corporate sustainability management. Journal of Cleaner Production, 153, 673-686. https://doi.org/10.1016/j.jclepro.2016.10.175
I wonder whether you can do a thorough review circle from submission to acceptance in 7 days and if incorrect information should be corrected.
Finally, what is the opinion of the authors and the Editor-in-Chief on this matter? We asked for it but received none.
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Dear Ourania,
I guess I have a bit more nuanced view on this. In case of a non-review article, I encourage my co-authors always to add 'to the best of our knowledge', as there is an enormous amount of material out there and it is almost impossible nowadays to have a complete overview of all publications that appeared in a particular field. It is also a bit rethoric I guess, as you want to show the added value of your work.
In case of a systematic literature review it might be different. Normally a methods section is included in which the choices of keys and databases is explained and legitimized. For instance, if the authors argue to do a systematic literature review based on web of science from 2010-2020, it might explain why other reports and articles are not adopted/considered. On the one hand, one can argue that especially in established fields of research it is good to limit the review to the database with the highest quality journals only (this is different in case of emerging fields of course, as many material may be published as grey literature and in non-ranked journals as well). On the other hand, if the articles you refer to are in fact meeting the selection criteria but are not adopted in the review article, this provides indications that the review is very weak . But even in that case I am not completely sure whether an erratum is necessary, as we as scientists always build on each others work and always show weaknesses in previous research in order to legitimize our additional research. So maybe you have to see this article as a (weak) stepping stone that should encourage you to do a better job.
hope this helps, vincent Blok
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I am looking for sources where I can get data related to ESG scores for Indian companies. I am new to research and interested in this area of research.
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Thank you Kheepe Lawrence Moremi sir
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How natural or manmade disasters affect business continuity or corporate sustainability?
What role climate risk plays? What role EIA, law and other such tools may have? are urban local bodies and infrastructure (for good and services) included in business resilience ? What is the important of environment and sustainability in business management?
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Any info which country has mandatory for Sustainability report?
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The countries listed under IMD world competitiveness center; Every year, IMD World Competitiveness Center has created a ranking list of 63 countries based on a competitiveness index considering economic results, government and private sector efficiency, and national infrastructure.
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Dear all,
What is the practical use of an ESG (environmental, social and governance) index in a stock exchanges market?
Can it be useful if ESG scores for constituents firms not known ?
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Thanks everyone for your answers.
Just rephrasing, that I'm seeking how might ESG index be used practically by investors and investment process ? What info. It can give ? How could it be used to guide investments ?
Thanks to everyone
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Sometimes start-ups are born with the purpose of developing and selling Intellectual Property. Once the firm accomplish that, the firm ends its operations. Then, is it possible to measure Corporate Sustainability in this case?
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Most Startups use Capital, Product and Marketing as three key pillars through which a startup can become a sustainable company in the long run.
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The concept of sustainable business models contains a paradox, because sustainability involves the reduction of information asymmetries, whereas entrepreneurship involves enhanced and secured levels of information asymmetries. I have written an article on this topic (see attachment) but I would like to discuss this issue with others to learn other viewpoints, solutions and strategies. all feedback is welcome
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ok Wonjae, great, but I guess that today's societal issues like global warming, but also new disruptive technologies like AI need more societal consideration as well. and there the paradox appears, because in order to become debatable, companies should at least try to reduce information asymmetries. but thanks for your engagement anyway. vincent
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Dear Scholars,
For the time being, my colleagues and I are working on a paper which investigates the relationship between Strategic Sustainability Orientation and firm performance by considering Corporate Social Responsibility and Corporate Environmental Management as mediating factors. Accordingly, I have explored the literature profoundly but unfortunately have not found any related papers. Have you ever found any articles incorporating the aforementioned factors simultaneously?
Looking for your valuable suggestions.
Regards
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We are currently working in a similar topic with an article under review now. But we have presented some advances in Conferences. Have a look to my profile:
The role of CSR in foreign entry mode choice: are local and global pressures important?
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Need some empirical research paper on the topic mentioned above...
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Most of the corporates come out with their Corporate Sustainability Report where they include the matrices they use to assess their progress and performance in Sustainability against the set goals. You should go through such reports for details. Secondly, most of these companies follow GRI i.e. Global Reporting Index to report their sustainability performance so you can also check the matrix that is mentioned in GRI wensite.
The paper shared by Dr-Ariful Islam is a good one for your reference.
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The new role of waste as a second raw material for an evolution of the concept of circular economy and as a source of income for innovative companies?
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Now that waste pervades lives, societies and their economies must—ever faster—draw from concepts of industrial ecology to set up closed-loop systems of energy and material flow (and of course make every effort to reduce consumption beforehand). Linear (and ultimately destructive) approaches to taking, making, using, disposing, and polluting must give way to circular economy approaches that recycle, make, use, reuse, and remake in virtual cycles to promote more sustainable growth from within and so increase prosperity whilst reducing dependence on primary materials and energy.
PS: Goal 12: Responsible Consumption and Production, the twelfth of the Sustainable Development Goals that the United Nations approved in 2015, recognizes that achieving economic growth and sustainable development requires that we urgently reduce our ecological footprint by changing the way we produce and consume goods and resources. Relevant facts and figures are that: 1.3 billion tons of food are wasted every year, just as almost 2 billion people go hungry or undernourished; the food sector accounts for around 22% of total greenhouse gas emissions, largely from the conversion of forests into farmland; and that, globally, 2 billion people are overweight or obese.
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In today's world, it is essential to achieve sustainability, and different industries can play a key role in achieving this. Now, here are some questions to clarify their status quo:
Can we say that different industries are successful in achieving this goal? Or are their sustainability plans just decorative?
And the most important questions are:
What is your opinion about the current situation of industries in terms of sustainability? Do you have any suggestions for improving sustainability in these networks?
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Sustainability, broadly-defined, is not helpful in setting targets. What encompasses "sustainability"? Environmental (and if so, is it climate? Oceans? pollutants?) or economic (financial self-sufficiency/longevity) etc.
My opinion aside, certain firms, and industries are infact meeting their set targets, for example say Scope 1 + 2 green house gas emissions. Some have made their targets already. Some are close, and getting closer, both due to their strategic initiatives (buying more renewable power, or replacing diesel with on-site solar), or happenstance due to more structural reasons (selling off a business unit because it is not profitable).
Asking broad questions on "sustainability" will garner too many answers, some also conflicting. If you contextualize the meaning of sustainability, and specify an industry (financial services) or region (financial services in the US) or asset level (financial services in the US with net income of > $250MM) then you can start gather better responses as which industries are successful, and which are not. Perhaps read corporate reports or 3rd party industry analyst briefs of whether they were tangible goals or not; or how best to go from that information piece.
This is exactly the kind of enquiry that drove our recent research project:
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Theories have been put forward about corporate sustainability activities so far, but little has been said about disclosing information about these activities. Please tell me if you have a comment or know a resource. Thank you
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سلام و شبتون بخیر
متأسفانه در این رابطه پروژه ای نداشته ام
موضوع جالبی است
پوزش که امکان کمک نداشتم
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Each company may choose to build their own sustainability report, with their own indicators. However, what are existing models/guidelines/tools/templates available to be adopted by a company to disclose their results?
Examples of said "instruments" are GRI, the Dashboard of Sustainability, the Dow Jones Sustainability World Index (DJSI World), and Ethos Sustainability Report.
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Definitely EDGE system or model is appropriate.
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I am currently gathering ideas for an interesting research topic in the field of Corporate Sustainability / CSR / CSR-Communication. Can any of the experts recommend some inspiring and relevant topics, that would be worth exploring in a PhD-study?
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Impact of CSR on creation of Customers loyalty.
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I am working with an applied research data science team and we are planning two projects (clean water and lower greenhouse gas emissions). We only have capacity to execute one project at a time. Each research project should take about 5 months. Which project global project should we select first and why?
#smartcity #sustainablesmartcities
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I work with my team on smart green house, iln this project wa have relised a prototype in order to test all phénoména impact.
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Hi all,
I am currently researching sustainability issues within my masters thesis.
I have two contacts that would provide me with around 6 interview partners in the automobile industry and plastics industry each. So in total around 12. Each interview partner would be from a different company.
My question now is, if those 6 interview cases would make a case-study of the specific industry or do I need more interview partners in a single company. What should I aim for?
Best regards,
Phil
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It sounds like you would have a comparative case study of two different industries. Whether or not 6 interviewees would be enough in either case would be almost impossible for you to judge until you start doing your interviews. In particular, if the participants give you very different responses, then you will need to interview more people in order to understand the reasons for that diversity.
If you do need to do more interviews, one possibility would be to get further recommendations from the people you do interview (i.e., "snowball sampling").
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I am about setting up a research design for my PhD thesis. The main topic will be sustainability innovation in companies. For the empirical research part I will use a data set consisting of corporate sustainabiliy publications such as annual reports, csr reports etc. and do a content analysis.
I am still a bit uncertain wether this qualifies as qualitative content/data analysis or quantitative content/data analysis. I would appreciate your feedback on the following questions:
- Would you classify the corporate sustainability publications as qualitative or quantitative data sources?
- Does software such as Maxqda, Atlas.ti or NVivo support a quantitative concent analysis as well?
Thanks for your input.
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Hi Erika,
It's down to the research question really - which I would be much more concerned about than which method to use. Think about the relevancy and contribution.
Sustainability being a rather complex phenomenon it is particular interesting to see how this is represented in company communications. I would think that you would have much more of a contribution in a more grounded approach.
Counting does not reveal much of a finding on its own - you can combine no problem, but essentially you may find something very interesting in codes that are not the most frequent. For instance, since companies tend to copy each other - new practices yet to be copied would not stand out in a count. What is more, sustainability reporting is also much about compliance - with this in mind I owuld posit that the 'outliers' could reveal very interesting findings.
Just some thoughts.
BR, Mai Linneberg
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There are many studies which revealed that the IFRS adoption may increased the accounting quality. However, for the best of my knowledge there are no studies which have examined the impact of IFRS adoption on non-financial information disclosure such as CSR disclosures.
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Hello dear I am very happy to read the questions and find the answers
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I'm working on firm-local community relationships in industrial pollution sites, with special emphasis on industrial agglomerations (or industrial clusters). I'm interested in researching how companies articulate collective strategies when managing their relationships with the local community.
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Best of luck
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With globalization, supply chain has extended its each beyond any boundaries. However, it is important to point out and analyse the trade-off between economic gain vs environmental ans social compromises.
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In order to design and develop a eco-friendly product or service, which tools business enterprise should use to capture the acceptance of it at a variable premium.
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Personally, i do not believe in going green concept. It´s quite wide and miss-leading.
Eco-friendly is the right term to use. Plus it will keep the company safe, as the green regulation are becoming tougher and even an honest mistake can be devastating.
Marketing is the most efficient channel to orientate the attention of customers. Besides, when it comes to this type of matter, the company should be ready to be completely transparent and honest.
I believe also that is a matter of social responsibility, where companies should adapt a trade-on mentality and not necessary go for a premium price and target a higher profit as they do so.
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Nowadays, one of the main discussions is the transition from Traditional Linear to the Circular Economy. However, the boundaries and even the meaning of these terms aren’t set yet (García-Barragán et al., 2019). In a sustainable new product development (NPD), the application of Circular Economy practices are already under further investigation.
Regarding this, would it be still Linear Economy Practices the use of Ecodesign, Life Cycle Assessment (LCA), Product Life Cycle Management (PLM), for example?
I would be grateful for any comments, suggestions and answers to these questions, including literature recommendations.
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The main characteristic of linear economy sustainability thinking is its limitation to cradle to grave thinking, or evn just cradle to gate (as in modelling up to the point where products leave the company).
As a term, ‘ecodesign’ best fits the late 1990s and early 2000s thinking, which was focussed on incremental improvements. Which you might say were mainly linear.
LCA is not inherently linear or circular. However, its usual visual representations are limear. Furthermore, its objective of analysing and reducing impact may induce a incremental, and linear approach in users.
Both ecodesign and LCA have/had aspects of circular, but:
1. Often only closed the loop in environmental sense (so not also retaining economic value as in CE,
2. Closed loops cascaded to lower quality uses of materials rather quickly.
Both are tools/approaches that could be applied with either linear or circular thinking, but they are more strongly associated with linear business than circular.
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I am writing my thesis on sustainability performance of the automotive manufacturing companies and this is one of the empirical questions of my research.
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Hello
I'm seeking collaborators for research on corporate sustainability. My topics of interest include:
- in-flight plastic and food waste
- Southeast Asia corporate responsibility and sustainability
- Thai sustainability movement
- Singapore sustainability movement
Please feel free to suggest anything.
I am based in Singapore with mobility. I currently work for the largest environmental NGO in the world, focusing on greening businesses.
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Work with Reverse Logistics and Solid Waste.
If you want we can change some readings.
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Launched in 1999, the Dow Jones Sustainability Index represents the gold standard for corporate sustainability and is the first global index to track the leading sustainability-driven companies based on RobecoSAM's analysis of Environmental, Social, and Governance (ESG) factors. How should we, similarly, rate the defence organizations (MoDs/DoDs) from the perspective of (their) sustainability?
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Thanks Halima,
I am particularly concerned about indicators that are related to the national defence "ecosystem". We may, indeed, look at the durability/survivability/functionality of an organisation/system for itself (e.g. military logistics/ logistic sustainment) but it doesn't mean it is necessarily sustainable in relation to its ecosystem (on the contrary). I am trying to make parallels between the original sustainability concept (as a nexus of economic, social and environmental dimension) and the one potentially related to defence organization.
All the best
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Hi RG community,
I am scheduled to delivery a talk to undergraduate students and working degree professions and I need your suggestion.
What are contemporary supply chain problems that traditional lean six sigma tools cannot easily solve. The goal of my human engineering talk is to introduce machine learning and artificial intelligence to motivated students. Each student will understand supply chain fundamentals.
I look forward to your suggestions.
John W
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I think that, generally speaking, as a rule of thumb if you move most traditional problems to include big data, then you can apply a machine learning algorithm. To examples come to my mind right now.
The most classic, focused on the retailer part of a supply chain, but impacting it as a whole, is using association rules to offer products combos or promotions. This may look simple at a first gaze, but it requires the supply chain as a whole to switch to be able to buy, produce, store and ship the pertinent products, which may change considerably fast.
You could also use optimization algorithms to change the best transporting route, according to real-time information which, once again, may turn into big data. If a supply chain is using RFIDs in their trucks, you can combine that with other data (such as weather, car accidents, traffic jams) to improve delivery routes (not only from retailer to client, but also from any member of the chain to any other member) in real-time.
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A business phenomena / practice of disposing unsold new product before even usage starts has gained attention lately. Clothing giants like H&M and Burberry have been burning new clothes. Burberry though, promised to abandon this practice. Similarly, Amazon (in Germany) has found to destroy returned unused goods. This unsustainable practice seems to be rather widely used. Is there any academic literature, including interesting empirics, case studies, theorising that has been done to research this phenomena?
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The important phenomenon to which this query refers can be approached from the angle of "reverse logistics", which is the process of moving unsold (or defective) goods from their typical final destination—back up the supply chain—for the purpose of capturing value, repairing, recycling, or proper disposal. In literature, an early use of the term was in "Reverse Logistics: White Paper", (Stock, 1992) published by the Council of Logistics Management. The number of publications on the topic has since increased significantly, as a search on Google Scholar demonstrates. (Of course, concern for sustainability are, ever more, associated with reverse logistics.)
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Where are we heading in terms of sustainability-themed research? Would love to hear about ongoing research projects that inspire
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From the small portion I happened to see in these last 4.5 years on research on sustainable manfuacturing:
  • Eco-effectiveness instead of pure eco-efficiency
  • Sustainability transitions
  • Effectiveness of integration of ESG criteria in company's decision making and ultimate sustainability impact
  • Circular economy and societal implications
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What metrics would a company executive want to know if they needed to be convinced to start being more sustainable in their business. What questions would they ask themselves?
E.g. Does non-financial performance increase financial performance?
Do investors really care about sustainability?
What advantage does it give to go beyond shareholder needs and address stakeholder needs too?
etc.
I need to make a business case for sustainability.
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The World Business Council for Sustainable Development https://www.wbcsd.org might have some relevant material.
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We are conducting a research that investigates relationship between Corporate Sustainability Performance and Corporate Financial Performance in banking industry. We want to analyze differences in perception among different regions of the world. For now we used North America, Europe, and Asia. But results are inconclusive.
Anyone has a better idea? Maybe according to Human Development Index or legislation regime?
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Dear Karolina, it looks like you are more interested on macro information (aggregated at a country level for cross-country analysis). For micro and case study information, in the case of Latin America, you can find reports about the banking industry at this Web site (Ecobanking project http://www.ecobankingproject.org/?lang=en). At a global level UNEP FI is a good source of data ( http://www.unepfi.org/). I hope this might be helpful. Best regards.
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Hello!
I'd like to know when it's going to be published your article because I'm very interested in cite your methodology for my doctoral thesis of Corporate Sustainability of the mexican companies.
Thanks a lot
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Hy I am to publish this in the next six months because am in my early stages
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Please refer me some journal papers if possible.
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The Global Reporting Initiative (GRI) can be considered as one of the most extensively used model of sustainability reporting. The assurance statement (AS) is the mechanism to give trust to stakeholders about the accuracy of the information published in the sustainability reports (SRs) by the companies.
Please refer this paper for details as well as check GRI website for further learning
Measuring quality of sustainability reports and assurance statements: Characteristics of the high quality reporting companies
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