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1

The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

100%
Doorasamy M.
Foundations of Management
|
2016
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vol. 8
|
issue 1
93-106
EN
The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP) techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.
2

How to Apply the Sustainability Balanced Scorecard Concept/ Kako Primeniti Koncept Karte Izbalansiranih Performansi Održivog Razvoja

89%
Krstić B., Sekulić V., Ivanović V.
Economic Themes
|
2015
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vol. 52
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issue 1
65-80
EN
Many successful enterprises have identified a large significance of non-economic determinants of business and their influence on competitive success. Social responsible behaviour becomes an imperative of modern business environment. Corporate social responsibility emphasizes more effective environmental and social performance management so that its influence on financial performance becomes more and more obvious. In that sense, the aim of this paper is to point out the theoretical foundations of the Sustainability Balanced Scorecard (SBS) concept, and to demonstrate an example of enterprise, which will show how to develop SBS in the aim of its successful application.
XX
Mnoga uspešna preduzeća identifikovala su veliki značaj neekonomskih determinanti poslovanja i njihov uticaj na konkurentski uspeh. Društveno odgovorno poslovanje postaje imperativ savremenog poslovnog ambijenta. Društvena odgovornost preduzeća potencira sve efektivnije upravljanje njegovim ekološkim i socijalnim performansama čiji uticaj na finansijske performanse postaje sve evidentniji. U tom smislu, cilj ovog rada je da istakne teoretske postavke Karte izbalansiranih performansi održivog razvoja (Sustainability Balanced Scorecard), kao i da na primeru preduzeća pokaže na koji način se ona može razviti u cilju uspešne primene.
3

Compromising Long-Term Sustainability for Short-Term Profit Maximization: Unethical Business Practice

75%
Doorasamy M., Baldavaloo K.
Foundations of Management
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2016
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vol. 8
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issue 1
79-92
EN
The current environmental challenges caused by the dependence on nonrenewable energy, increased waste disposal, the toxic emissions created by operational activities, and also the scarce supply of water are so complex and important that it requires immediate attention. Strict environmental legislation, market pressures, and urgent need for sustainability have given businesses no option but to ensure that they do all that is possible to ensure that their business operations are sustainable. This paper addresses the underlying factors that determine the extent to which organizations adopt sustainable business practices and cleaner production techniques and technologies. It had been concluded that ethics is linked to sustainable business practices, because the objectives of both these concepts are to think about doing what’s right for others and the world, including the environment. According to the organizational corporate compliance regulations, a company’s commitment to ethical business and sustainable business practices should be detailed in their policy handbook and communicated to all employees within the company (Sustainability Report 2013/2014).
4

Staircase To Sustainable Development

75%
Doorasamy M.
Foundations of Management
|
2015
|
vol. 7
|
issue 1
53-70
EN
The aim of this article to provide a theoretical framework on the concepts of Sustainable Development and the process that companies need to follow in order to ensure the future sustainability of business operations. Various secondary sources and previous literature was reviewed to clearly identify why companies are finding it difficult to conduct their business operations in a sustainable manner. Stricter legislation and regulations, increased competition, depletion of natural resources and market pressures have placed organisations under increased pressure to improve environmental performance and achieve eco-efficiency. This paper provides comprehensive overview of how companies can achieve the ‘Triple bottom line’ by committing to continuous improvement and adhering to the regulations stipulated according to the International Standards of Organisations (ISO14001).
5
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Technical, economic and environmental efficiency of production of selected plant products in the agricultural Polish regions

63%
Skarżyńska A.
Zagadnienia Ekonomiki Rolnej
|
2017
|
issue 1(350)
117-137
EN
The article presents regional differences in the effectiveness of the technical, economic and environmental production of winter wheat, winter rye, spring barley, oilseed rape and sugar beet. The study used data collected in the system AGROKOSZTY and Polish FADN. To illustrate the changes in the results of the surveyed activities were analyzed data of four years. The measure of technical effectiveness was the productivity of factors of production (labor, land and capital), economic efficiency – profitability index, which expresses the ratio of production to economic costs. While the environmental efficiency describe indicators showing the cost and level of outlays adversely affecting the environment, ie. mineral fertilizers (NPK) and plant protection products. The results show significant regional differences. The technical efficiency of production factors in farms located in the regions: Wielkopolska and Śląsk, Pomorze and Mazury was higher than in Mazowsze and Podlasie and in the region Małopolska and Pogórze. The smallest variation in regions characterized by the productivity of the land. Economic production efficiency ranged 97,1-147,5%. Profitability index at the level of 97.1% was guaranteed by rye in the region Malopolska and Pogórze, its height means that the economic costs are not fully covered. For full coverage of the economic costs would be necessary increase of yield of rye or increase of rye grain prices by 4.5%. Regional differences in the applied dose of NPK fertilizers in the cultivation of rye was 1.4 times, and in the case of other crops – 1.1 times. While the cost of plant protection products more varied regionally. Differentiation of 1.1-fold was observed only for sugar beet, in the case of wheat and barley were 1.2-fold, oilseed rape – 1.3-fold and rye – 2.3-fold. In the region of Pomorze and Mazury and Wielkopolska and Śląsk cost of pesticides and fertilizers NPK per 1 ha of surveyed activities it was mostly higher than in Mazowsze and Podlasie and the region Malopolska and Pogórze.
PL
W artykule przedstawiono regionalne zróżnicowanie efektywności technicznej, ekonomicznej i środowiskowej produkcji pszenicy ozimej, żyta ozimego, jęczmienia jarego, rzepaku ozimego oraz buraków cukrowych. W badaniach wykorzystano dane gromadzone w systemie AGROKOSZTY i Polski FADN. Dla pokazania zmian w wynikach badanych działalności analizie poddano średnie czteroletnie. Miarą oceny efektywności technicznej była produkcyjność czynników wytwórczych (pracy, ziemi i kapitału), a efektywności ekonomicznej – wskaźnik opłacalności wyrażający relację wartości produkcji do kosztów ekonomicznych. Natomiast efektywność środowiskową opisują wskaźniki pokazujące koszt oraz poziom nakładów wpływających negatywnie na środowisko, tj. nawozów mineralnych (NPK) i środków ochrony roślin. Wyniki badań wskazują na znaczne różnice regionalne. Techniczna efektywność czynników produkcji w gospodarstwach położonych w regionie Wielkopolska i Śląsk oraz Pomorze i Mazury była większa niż na Mazowszu i Podlasiu oraz w regionie Małopolska i Pogórze. Najmniejszym zróżnicowaniem w regionach charakteryzowała się produkcyjność ziemi. Ekonomiczna efektywność produkcji zawierała się w przedziale 97,1-147,5%. Wskaźnik opłacalności na poziomie 97,1% zapewniło żyto uprawiane w regionie Małopolska i Pogórze. Jego wysokość oznacza, że koszty ekonomiczne nie zostały w pełni pokryte. Dla pełnego pokrycia kosztów ekonomicznych konieczny byłby wzrost plonu lub ceny ziarna żyta o 4,5%. Regionalne zróżnicowanie zastosowanej dawki nawozów NPK przy uprawie żyta było 1,4-krotne, a w przypadku pozostałych ziemiopłodów – 1,1-krotne. Natomiast koszt środków ochrony roślin bardziej różnił się regionalnie. Zróżnicowanie 1,1-krotne odnotowano tylko w odniesieniu do buraków cukrowych, w przypadku pszenicy i jęczmienia było 1,2-krotne, rzepaku ozimego – 1,3-krotne, a żyta – 2,3-krotne. W regionie Pomorze i Mazury oraz Wielkopolska i Śląsk koszt środków ochrony roślin oraz nawozów NPK w przeliczeniu na 1 ha uprawy badanych działalności na ogół był wyższy niż w regionie Mazowsze i Podlasie oraz Małopolska i Pogórze.
6
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Exploring Green Human Resource Management: Knowledge–based State of the Art

51%
Ackermann K. F.
Zarządzanie Zasobami Ludzkimi
|
2017
|
issue 6(119) - Green Human Resource Management [Zielone Zarządzanie Zasobami Ludzkimi]
21-39
EN
Green HRM is analyzed in terms of an input–transformation–output model with stakeholders as drivers (= inputs), green HRM practices as mediating variables (= transformation), and company environmental performance (= output). Six research questions are asked and answered, heavily relying on empirical research findings from various international studies. It is shown that green HRM, when properly managed, will pay off through economic and non–economic benefits for both companies and employees. Special attention is drawn to Organizational (Employee) Surveys that enable the direct participation of employees in Green management decision–making.
PL
Analiza zielonego ZZL dokonana została w ramach modelu ‘bodziec-przekształcenie-skutek, w którym interesariusze stanowią czynnik sprawczy (= bodziec), praktyki zielonego ZZL to zmienne pośredniczące (= przekształcenie), a efektywność ekologiczna przedsiębiorstwa to wynik działania (= skutek). Odpowiedzi na sześć pytań badawczych postawionych w artykule opierają się w głównej mierze na ustaleniach empirycznych pochodzących z różnych badań międzynarodowych. Artykuł wykazuje, że odpowiednio zarządzane zielone ZZL daje korzyści ekonomiczne i pozaekonomiczne zarówno przedsiębiorstwom jak i pracownikom. Szczególna uwaga została poświęcona znaczeniu badań organizacyjnych (pracowników), które umożliwiają pracownikom bezpośrednia partycypację w zielonych procesach podejmowania decyzji zarządczych.
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