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EN
The study of sustainability has become an increasingly relevant topic for governments, companies, and researchers. As a result, the number of studies in this field has increased substantially, with a special focus on agribusiness. This study aims to analyze the performance of vegetable export enterprises in Mexico, taking into account the economic, social, and environmental dimensions of sustainability. To achieve this objective, a survey was designed and administered to vegetable exporters in the northwest of Mexico, and indicators were created that allowed each of the dimensions of sustainability to be evaluated. Additionally, a semi-structured interview was designed and conducted in a specific export company. The results indicate that performance is strongly oriented towards economic goals and that the social and environmental aspects of sustainability are not prioritized. In conclusion, one can claim that there is an imbalance among the three dimensions of sustainability within the companies studied, with performance primarily focusing on financial and economic indicators.
EN
Background: This study draws upon the use of Information Systems in support of achieving sustainability, known as Green IS. Furthermore, this study builds on the premise that Green IS offers the opportunity for organizations to act proactively in terms of environmental preservation as well as to mitigate the effects of global climate change and other environmental problems. Aim: In particular, this study aims to assess the extent of awareness among managers regarding the use and the acceptance of Green IS in Slovenian enterprises. Method: Using empirical data based on a large-scale survey among senior managers within Slovenian enterprises this study utilized several statistical methods (such as t-test, analysis of variance and multiple linear regression) to analyse the research questions. Results: In general, findings seem to suggest that institutional mechanisms might be a plausible explanation for differences regarding the attitude towards Green IS adoption. For instance, enterprises with at least one implemented sustainability related certificate expressed higher levels of willingness to use Green IS in order to facilitate the achievement of sustainable development. Moreover, the results of the regression analysis revealed that both Institutional Mimetic pressure and Internal Environment Impact has positive impact on Green IS adoption. Conclusion: The main conclusion is that the internal environmental impact is considered the most influential factor of the attitude towards Green IS adoption. The culture or individual perception of managers and employees play an important role in the Green IS adoption. Indeed, enterprises that have no intention of improving their environmental performance, but adopt Green IS by the means of seeking legitimacy among external stakeholders, cannot provide a sustainable improvement in environmental management.
EN
One of the main aims of companies is to reach quality of products and services. In particular, good quality of services is a highly rated factor so the price often stands behind. Nevertheless, many companies focus on the quality as the customer is willing to pay for it. The company is more competitive; however, they must strive to achieve continual improvements. Accepting the principles of sustainable development is one of the instruments or strategies to reach competitive growth. Currently this notion is being profaned and often considered only as a simple phrase, but many companies from different spheres, such as tourism, electrical engineering, retail, civil engineering, etc., show its real benefits. Companies create strategies of sustainable development following company competitiveness.
EN
The paper summarizes four presentations of the session “Environment and Wellbeing: The Role of Ecosystems for Sustainable Development” at the international conference “Sustainability in the Water- Energy-Food Nexus” held on 19-20th May 2014 in Bonn, Germany. The aim of the session was to present current stresses on ecosystem services imposed by global development trajectory, potential impacts on future Sustainable Development Goals (SDGs) and pathways to achieve SDGs. All four presentations agreed that global ecosystem services are under increasing pressure from degradation and may not be able to meet the growing Water-Energy-Food (WEF) demands especially for the developing world. Three examples from Tanzania, Cambodia and Niger made attempt to understand how government policies attributed to natural resource depletion such as forestry and common grazing. The examples showed that institutional policies favoring economic development contributing heavily to clearing up natural resource bases. As a result, there were increasing conflicts among different resource user groups. Two other presentations introduce conceptual pathways to achieve the targets of Sustainable Development Goals (SDGs) under current resource stressed regime. The pathways suggested global technologies, decentralized solutions and consumption changes as the major means of achieving global sustainability and poverty eradication without any major trade-offs.
EN
The paper summarizes four presentations of the session “Environment and Wellbeing: The Role of Ecosystems for Sustainable Development” at the international conference “Sustainability in the Water- Energy-Food Nexus” held on 19-20th May 2014 in Bonn, Germany. The aim of the session was to present current stresses on ecosystem services imposed by global development trajectory, potential impacts on Sustainable Development Goals (SDGs) and pathways to achieve SDGs. All four presentations agreed that global ecosystem services are under increasing pressure from degradation and may not be able to meet the growing Water-Energy- Food (WEF) demands especially for the developing world. Three examples from Tanzania, Cambodia and Niger made attempt to understand how governance policies attributed to natural resource depletion such as forestry and common grazing. The examples showed that governance policies favoring economic development are heavily contributing to clearing up natural resource bases. As a result, there were increasing conflicts among different resource user groups. Two other presentations introduce conceptual pathways to achieve the targets of Sustainable Development Goals (SDGs) under current resource stressed regime. The pathways suggested global technologies, decentralized solutions and consumption changes as the major means of achieving global sustainability and poverty eradication without any major trade-offs.
EN
It is now widely recognized that knowledge assets and technological enhancements are essential strategic resources for any organisation to achieve competitive advantage and sustainability. The imperative for achieving this efficiency is in transfer of relevant information for decision-making across all levels of company structure. It can be done with well-disposed knowledge management system, that improves the overall corporate performance. This paper examines how companies in Czech Republic manage their internal knowledge associated with environmental sustainability so as to improve their overall corporate performance.
EN
Market based analyses of residential property value traditionally fall within two broad research traditions: a ‘more practical’value analysistradition and a ‘more academic’market analysistradition. While there is a steady flow of information from the latter to the former direction, until recently very little such information diffusion has occurred from the former to the latter modelling tradition. In such a learning process, the value modelling performance could serve as a guideline for what kind of market model is valid and feasible for a given dataset with certain recognisable tendencies. On the other hand, the characterisation of particular market circumstances is a key determinant of real estate sustainability. A sustainable market generates a sustainable value, which then can be used as an attractiveness indicator in a broader sense; or in the opposite case, an unsustainable market diagnoses a problem in unsustainable value.
LT
Gyvenamosios nuosavybės vertės analizės pagal rinkas paprastai skirstomos į dvi plačias tiriamojo darbo tradicijas: "praktiškesnę"vertės analizėstradiciją ir "akademiškesnę"rinkos analizėstradiciją. Nors akademinės analizės informacija nuolatos pasiekia praktiškąją pusę, dar visai neseniai informacijos tekėjimas iš praktiškosios pusės į akademinę buvo labai nedidelis. Naudojant tokį mokymosi procesą, vertės modeliavimas galėtų tapti gairėmis, nustatant, kuris rinkos modelis yra veiksmingas ir įmanomas pagal turimus duomenis su tam tikromis atpažįstamomis tendencijomis. Kita vertus, konkrečių rinkos aplinkybių charakterizavimas - pagrindinis lemiamas veiksnys, darantis įtaką nekilnojamojo turto darnai. Darni rinka kuria subalansuotą vertę, kurią vėliau galima naudoti kaip patrauklumo rodiklį platesniąja prasme, o priešingu atveju, nedarni rinka rodo nesubalansuotos vertės problemą.
EN
This article presents the problem of measuring the impact of information disclosure aboutCSR activities on stock performance. The research was performed on two indexes which representPan-European capital market and local Central and Eastern European capital market. Differentmarket characteristics could limit the application of results presented in numerous studiesperformed on well-established markets. The information with relatively strong signal for investoris the inclusion to CSR index. In order to measure the investors’ reaction the event study analysiswas performed. It was proved that the short–term reaction was very similar on each market. Thereaction to announcement of CSR index inclusion was slightly negative, but this effect was offsetby the opposite reaction in the day of inclusion. The total reaction in the seven days event windowwas close to zero. However, the long-term reaction measured in 30 trading days window wasnegative for two markets, but the local market investors show more discontent.
EN
The world tourism industry suffered some severe losses as a result of a series of major international events and the magnitude of disaster/catastrophic risks has become a major topic of discussion for a sustainable tourism especially in the insurance industry. Risk management in the tourism context refers to the planning and implementation of processes directed towards managing the adverse effects of crises and disasters/catastrophes on tourism. The sustainability of a tourism destination is significantly influenced by its ability to adapt to changing market conditions, use resources efficiently and deliver innovative planning and development strategies about risk management. The aim of this paper is to consider the key elements of crises and disasters and their effects upon tourism destinations, and to provide background on risk management processes for sustainable tourism.
EN
The number of companies using photovoltaics for the purposes of self-production of electricity is increasing. Generally, we can observe a new category of economic subjects – prosumers, which are simultaneously consumers and producers of selected goods, in this case electricity. The main goal of this paper is to evaluate the economic parameters of the company-prosumer, focusing on a selected administrative building which consumes both electricity from the grid and self-produced electricity. The system is not equipped with a battery; therefore the entire amount of electricity produced is consumed within the company. Firstly, the policy background and a literature overview connected with the issue of prosumers will be presented. The methodological section will focus on data sources and parameters for the model of a companyprosumer and a description of economic indicators used in the evaluation. The technical and economic parameters of the case study will be described. The Results chapter will firstly show the possible relationships between the amount of electricity produced by the photovoltaic power plant and selected natural conditions of the locality. Subsequently, particular economic indicators for the selected company-prosumer will be presented, using two scenarios with different electricity price tariff regimes. Generally, the case study is focused on the photovoltaics installed on the roof of an administrative building located in Olomouc, Czech Republic. Based on the results from the developed company-prosumer model, we can say that the economic indicators of the particular photovoltaic projects, and simultaneously the payback period, are highly sensitive to the price of electricity purchased from the grid and to the particular purchase price tariffs.
EN
This study evaluates sustainability in the Huila Department in southern Colombia following the construction of two hydroelectric plants. This evaluation is based on the Sepúlveda (2008) sustainability analysis model, which is especially suited to Latin American rural territories. The importance of this evaluation of sustainability in the Huila region stems from the environmental crisis that, according to various regional stakeholders, has been caused by the construction of the two hydroelectric plants. The results of this investigation indicate that the sustainability of the region is at risk because of these hydroelectric projects.
EN
Corporate social responsibility is one of the most crucial management concepts for companies to integrate into their processes. It is gradually expanding into marketing, in the specific form of socially responsible marketing. As practice illustrates, this concept represents a competitive advantage for businesses that have decided on its application. This step allows them to improve their market position among customers, competitors and investors. At the same time, they can increase their profit, strengthen their brand, minimize employee turnover, increase the influx of new employees, or improve work productivity. Considering the current trends and the ever-increasing pressure from interested parties, analysing the application of this concept has become necessary. This paper aims to analyse the use of socially responsible marketing in particular geographical areas of Slovakia while emphasizing the increasing competitiveness of medium-sized enterprises and the media. The paper presents the results of quantitative research through a questionnaire survey. The submitted paper summarizes the application of socially responsible marketing in Slovakia and discusses future development possibilities in this area.
EN
The article presents an analysis of supply chains of different products based on case study research from the three European countries with the use of Supply Chain Environmental Analysis Tool (SCEnAT). The comparative analysis of gathered data allowed to recognize the CO2 hotspots in researched supply chains. The research implications of the paper lead to identification of processes/supply chains’ parts with the highest environmental aspects. The practical implications of the paper are the possibilities of influencing recognized carbon dioxide hotspots with best practice recommendations. The article is based on the findings from an international project PrESS.
PL
Artykuł prezentuje analizę łańcuchów dostaw różnych produktów, która przeprowadzona została z wykorzystaniem narzędzia Supply Chain Environmental Analysis Tool (SCEnAT). Analiza porównawcza zebranych danych pozwoliła na określenie krytycznych punktów emisji CO2 w badanych łańcuchach dostaw. Tym samym zidentyfikowano procesy i odcinki łańcuchów dostaw o kluczowym negatywnym wpływie na środowisko. Tego typu rozpoznanie umożliwia wdrożenie adekwatnych praktyk oraz jednocześnie skuteczną redukcję emisji dwutlenku węgla. Artykuł bazuje na wynikach międzynarodowego projektu PrESS.
EN
Sustainability has become a trend that has become dominant in the industry not only for their environmental implications but for its implications in reducing costs and corporate image in a market increasingly diverse and competitive. In the hotel industry as in all other branches of industry have had to adopt policies that tend to minimize these negative impacts that might have on the environment in which they are established, so the problem to raise is to choose which is the most appropriate method and strategies to achieve this goal of sustainability. The aim of this document is to make a review of the different methods that have been adopted in the hotel industry to make it friendlier with the environment and to know the benefits of these practices. Among the findings it was found that these methods range from human resource management, innovation and resource savings to its relationship with the community. In the end there´s a list of what for this author are considered most important elements or steps that may contribute to the construction of a sustainable hotel business
ES
La sustentabilidad se ha convertido en una tendencia que se ha vuelto dominante en la industria no solo por sus implicaciones ambientalistas sino por sus implicaciones en la reducción de costos y la imagen empresarial en un mercado cada vez más diverso y competido. En la industria hotelera como en todas las demás ramas de la industria se han tenido que adoptar políticas que tienden a minimizar estos impactos negativos que se pudieran tener en el medio en que se establecen, por lo que la problemática a plantear es elegir cual es el método y estrategias más adecuados para lograr este fin de la sustentabilidad. El objetivo de este documento es revisar estos métodos y estrategias que se han adoptado en la hotelería para hacer a esta industria más amigable con el medio ambiente así como conocer los beneficios de dichas prácticas. Entre los hallazgos se encontró que estos métodos van desde la gestión de los recursos humanos, innovación y ahorro de recursos hasta su relación con la comunidad. Al final se hace una enumeración de lo que para este autor se consideran los elementos o pasos más importantes que pueden contribuir para la construcción de una empresa hotelera sustentable.
PL
Celem tego artykułu jest ustalenie roli kwestii środowiskowych w ocenie dostawców na przykładzie przedsiębiorstw zrzeszonych w Europejskiej Grupie Roboczej Przemysłu Motoryzacyjnego na Rzecz Zrównoważonego Rozwoju Łańcucha Dostaw. Zastosowana metoda badawcza to zbiorowe studium przypadku przedsiębiorstw należących do wyżej wymienionej organizacji. Na początku zdefiniowano aspekty środowiskowe w zarządzaniu łańcuchem dostaw, następnie ustalono rolę oceny dostawców jako elementu zarządzania relacjami z dostawcami, potem określono rolę środowiskowej oceny dostawców. W dalszej części pracy scharakteryzowano Europejską Grupę Roboczą Przemysłu Motoryzacyjnego na Rzecz Zrównoważonego Rozwoju Łańcucha Dostaw oraz przedstawiono studia przypadków przedsiębiorstw zrzeszonych w tej organizacji. Na końcu zawarto obserwacje i wnioski.
EN
The purpose of this article is to determine the importance of environmental issues in supplier assessment on the example of companies affiliated to The European Automotive Working Group on Supply Chain Sustainability. The research method used in this work is case studies of members of the organization mentioned above. Firstly, the environmental aspects in supply chain management are defined, then the role of supplier assessment as a tool of supplier relationship management is determined, next, the importance of the environmental supplier assessment is established. Later, in the work characteristics of The European Automotive Working Group on Supply Chain Sustainability and case studies of its members are presented. At the end, the observations and conclusions are presented.
FR
Une critique courante du régime de concurrence de l’Union européenne est qu’il entrave l’atténuation adéquate des crises en empêchant une réponse collaborative au problème. Nous suggérons que ce point de vue est incorrect. Nous suggérons qu’une réponse collaborative a peu de chances d’atténuer efficacement la plupart des problèmes. Pourtant, certaines formes de coopération peuvent faciliter la résolution d’une crise. Elles peuvent se situer à la limite de la légalité, ce qui crée une incertitude quant à savoir si la pratique proposée sera autorisée. Compte tenu de la possibilité de sanctions importantes en cas d’infraction à la concurrence, la plupart des entreprises ne s’engageront pas dans de telles pratiques de coopération. Il existe d’importants obstacles juridiques et institutionnels à la fourniture de ces orientations. Ces lacunes conduisent à l’incertitude que l’on retrouve dans la nature des règles de concurrence de l’Union européenne et dans la pratique des autorités nationales de la concurrence. Nous soutenons que la voie à suivre est celle d’un engagement et d’une orientation accrus de la part de la Commission et des autorités nationales.
EN
One common criticism of the EU’s competition regime is that it hinders adequate mitigation of crises by preventing a collaborative response to the problem. We suggest that this view is incorrect. We suggest that a collaborative response is unlikely to effectively mitigate most problems. Yet some forms of cooperation can facilitate a crisis solution. These may be at the margin of legality, giving uncertainty as to whether the proposed practice is permitted. With the possibility of significant penalties for competition infringements, most undertakings will not engage in such cooperative practices. There are significant legal and institutional impediments to providing this Guidance. Such gaps lead to uncertainty found in the nature of the EU competition rules and in NCA practice. We argue that the means forward is with greater engagement and guidance by the Commission and NCAs.
EN
There are certain trends that are already affecting –or will soon inevitably affect, the evolution of the tax law everywhere.These are the digitalization processes started by many tax administrations and the current challenges experienced by accounting and auditing institutions to provide reliable non-financial information. Both may offer new opportunities for fairer  taxation in the search for sustainable development. In the middle of digital and green transformations, would it be possible to better adjust the tax treatment deserved by the taxpayers in accordance with their real impacts on sustainability? Regional and global organizations are devoting efforts to ensuring some degree of homogeneity in the measures to adopt. The purpose of the following pages is to open the discussions for in-depth research in the future. The dogmatic-legal and analytical methods have been used to supplement the comparative one in carrying out the review of the current state of the art and proposed changes.
19
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EN
A supply chain is a complex and dynamic supply and demand network of agents, activities, resources, technology and information involved in moving products or services from supplier to customer. The suitability of supply chains can be measured by multiple criteria, such as environmental, social, economic, and others. Finding an equilibrium between the interests of members of a sustainable supply chain is a very important problem. The main objective of the paper is to analyze the design of sustainable supply chains and to create a comprehensive model and solution methods for designing sustainable supply chains. Multiple criteria analysis and game theory is a natural choice to effectively analyze and model decision making in such multiple agent situation with multiple criteria where the outcome depends on the choice made by every agent. Multiple criteria analysis is useful for assessing sustainability of supply chains. The De Novo approach focusses on designing optimal systems. Game theory has become a useful instrument in the analysis of supply chains with multiple agents. Games are used for behavior modeling of supply chains; they focus on the allocation of resources, capacities, costs, revenues and profits. The co-opetition concept combines the advantages of both competition and cooperation into new dynamics, which can be used to not only generate more profits, but also to change the nature of the business environment for the benefit of users.
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PL
Zrównoważony rozwój jest zorientowany na opracowanie modelu, który może zaspokoić potrzeby społeczno-ekonomiczne i zaspokoić interesy obywateli w sposób jakościowy, a jednocześnie znacznie zmniejszyć wpływ, który zagraża środowisku i zasobom naturalnym. Zrównoważony rozwój stanowi ogólny kierunek tworzenia lepszego świata poprzez równoważenie czynników społecznych, ekonomicznych i środowiskowych. Zrównoważony rozwój jest często związany z ochroną środowiska, to znaczy próbą połączenia przetrwania życia na Ziemi z zachowaniem zasobów naturalnych i licznymi wyzwaniami ekologicznymi, przed którymi stoi każde społeczeństwo, kraj i ludzkość jako całość.
EN
Sustainable development is oriented towards the development of a model that can meet socio-economic needs and satisfy interests of citizens in a qualitative way and at the same time significantly reduces the impacts that threaten the environment and natural resources. Sustainable development represents a general direction to create a better world by balancing social, economic and environmental factors. Sustainable development is often related to the protection of the environment, that is, an attempt to connect the survival of life on the planet Earth with the preservation of natural resources and numerous environmental challenges faced by every society, country and humanity as a whole.
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