Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 6

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  environmental performance
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
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.
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.
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).
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).
EN
Research background: This study identifies the key factors influencing environmental health across a global panel of countries, focusing on protection from environmental hazards, as informed by the existing literature, while also shedding light on novel aspects of these causal relationships. Purpose of the article: This study aims to reveal, through a comprehensive review of the relevant literature, the underexplored phenomena of spatial diffusion and contagion of national environmental behaviors and the nonlinear dynamics between environmental performance and its determinants, acknowledging the significant diversity in the characteristics and behaviors of the countries studied. Methods: Spatial analysis and econometric methods, including spatial panel regression alongside dynamic panel models using threshold techniques, were employed to meet the study’s objectives. Findings & value added: This study’s major finding is that environmental performance across nations shows significant clustering influenced by economic and institutional factors. This clustering effect arises from spatial contagion and diffusion processes, as evidenced by spatial panel regression analysis. Furthermore, this study demonstrates that variations in environmental behavior can be attributed to differing levels of development and specific internal conditions within countries. Notably, a country’s gross domestic product and the proportion of industries in its economy have a substantial effect on its environmental health practices, establishing distinct impact thresholds. This research enriches academic dialogue by illustrating, through these thresholds, that in less developed countries, an increased industrial share leads to environmental degradation. Moreover, the influence of the other examined factors varied depending on the category of the country under review, highlighting the nuanced effects of economic and institutional variables on environmental outcomes.
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.