Sustainable purchasing practices:an investigation into current industry awareness and practice

This research study illustrates the importance of sustainable purchasing practices for organizations in the U.S. distribution industry and answers several important questions: what is the current awareness of U.S. organizations regarding sustainable purchasing practices; to what extent are U.S. organizations evaluating, selecting, and retaining suppliers based upon sustainable purchasing practices; and to what extent are sustainable purchasing practices being implemented by the U.S. organizations under study? With an ever increasing global economy, is it critically important for organizations to put in place sustainability practices; the biggest impact organizations can make is often in an organization’s purchasing department. The researcher begins by explaining the reasoning for conducting the research, and then builds the readers’ understanding of sustainability in a supply chain environment. It then moves to the subject of how sustainable purchasing can be an advantageous method for bringing about “triple bottom line” savings to an organization. This section is followed by the researcher’s methodology and ending results for a survey conducted to examine the current awareness and implementation of sustainable purchasing practices among U.S. plumbing, heating, cooling and piping (PHCP) distribution firms who participated in the study.

Generating an Online Bottom Line

E-commerce is an approach to achieving business goals through information technology and is quickly changing the way hospitality business is planned, monitored, and conducted. No longer do buyers and sellers need to engage in interpersonal communications for transactions to occur. The future of transaction processing, which includes cyber cash and digital checking, are directly attributable to e-commerce which provides and efficient, reliable, secure, and effective platform for conducting hospitality business on the web.

Regional diversification and performance: Conceptualization and competing strategic objectives

This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart's call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world's largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the "Triple Bottom-Line" performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.

Beyond the bottom line: redefining the value of design in SME formation

For SMEs to operate in the complex and globalised economic landscape of today engaging with innovation can sustain competitive advantage. Within Design Management, design is being increasingly posited as a strategic resource to facilitate the absorption of new design resources and leverage design knowledge in ways that support SMEs through such economic pressures. Evidencing the relationship between design and economic performance is complex, leading to extensive current research and industry efforts to show how design adds economic value. Despite the value of such efforts, it is important to recognise that innovation means different things to different organizations, especially for start-ups and SMEs. Within the rising tide of design-led innovation, there is a gap being explored in how design can effectively capture and evaluate its contribution within the complex and diverse situations of business development it engages. In seeking to address this gap, this paper presents findings from research undertaken within Design in Action (DiA), an AHRC-funded knowledge exchange hub. Presenting DiA as a single case study, the paper offers methodical reflection on five case example start-up businesses funded by DiA in order to explore the value that design-led innovation approaches offered in their formation.

The New Bottom Line: Black Women Cultural Entrepreneurs Re-Define Success in The Connected Economy

Black women cultural entrepreneurs are a group of entrepreneurs that merit further inquiry. Using qualitative interview and participant observation data, this dissertation investigates the ways in which black women cultural entrepreneurs define success. My findings reveal that black women cultural entrepreneurs are a particular interpretive community with values, perspectives and experiences, which are not wholly idiosyncratic, but shaped by collective experiences and larger social forces. Black women are not a monolith, but they are neither disconnected individuals completely devoid of group identity. The meaning they give to their businesses, professional experiences and understandings of success are influenced by their shared social position and identity as black women. For black women cultural entrepreneurs, the New Bottom Line goes beyond financial gain. This group, while not uniform in their understandings of success, largely understand the most meaningful accomplishments they can realize as social impact in the form of cultural intervention, black community uplift and professional/creative agency. These particular considerations represent a new paramount concern, and alternative understanding of what is typically understood as the bottom line. The structural, social and personal challenges that black women cultural entrepreneurs encounter have shaped their particular perspectives on success. I also explore the ways research participants articulated an oppositional consciousness to create an alternative means of defining and achieving success. I argue that this consciousness empowers them with resources, connections and meaning not readily conferred in traditional entrepreneurial settings. In this sense, the personal, social and structural challenges have been foundational to the formation of an alternative economy, which I refer to as The Connected Economy. Leading and participating in The Connected Economy, black women cultural entrepreneurs represent a black feminist and womanist critique of dominant understandings of success.

Regional Diversification and Performance: Conceptualization and Competing Strategic Objectives

This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart’s call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world’s largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the “Triple Bottom-Line” performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.

2008 Iowa Real Property Appraisal Manual, May 2008

********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.

"All for one and one for all" Kuinka yhteiskuntavastuu - viestintä on muuttunut suomalaisten pörssiyhtiöiden vuosikertomuksissa vuodesta 2004 vuoteen 2008

Tutkin kandidaatin tutkielmassani yhteiskuntavastuuviestintää suomalaisten pörssiyhtiöiden vuosikertomuksissa 2004. Tutkimus osoitti, että viestintä on hyvin eritasoista eri yrityksissä. Valveutuneet yhteiskuntavastuuviestijät käyttivät kolmen pilarin mallia kategorioidessaan toimintaansa. Selkeästi oli havaittavissa myös toimialakohtaisia eroja. Tässä tutkimuksessa jatkan samalla aihepiirillä selvittämällä sitä, kuinka Helsingin pörssissä listattujen yhtiöiden yhteiskuntavastuuviestintä on muuttunut kun verrataan vuoden 2004 ja 2008 vuosikertomuksia toisiinsa. Tutkimusmetodi on kvalitatiivinen. Diskurssianalyysin keinoin selvitän miten yritykset viestivät vastuullisuudestaan. Tutkimus osoittaa, että yhteiskuntavastuuviestintä ei ole edelleenkään jokaisen yhtiön intresseissä. Yrityksistä noin kaksi kolmesta viestii jotain yhteiskuntavastuun alueeseen liittyvää. Ward on hieman vähentynyt vuodesta 2004. Näistä yrityksistä vastaavasti noin kahdella kolmesta yhteiskuntavastuutoiminta on johdettua ja tavoitteellista tämä näkyy korkealaatuisena yhteiskuntavastuuviestintänä. Taantuma vuosikertomuksissa näkyi etenkin taloudellisen vastuun lisääntyneenä raportointina.

Understanding the long term success of UK construction firms: the extent and role of 'hidden' corporate social responsibility

The construction sector is often described as lagging behind other major industries. At first this appears fair when considering the concept of corporate social responsibility (CSR). It is argued that CSR is ill-defined, with firms struggling to make sense of and engage with it. Literature suggests that the short-termism view of construction firms renders the long-term, triple-bottom-line principle of CSR untenable. This seems to be borne out by literature indicating that construction firms typically adopt a compliance-based approach to CSR instead of discretionary CSR which is regarded as adding most value to firms and benefiting the broadest group of stakeholders. However, this research conducted in the UK using a regional construction firm offers a counter argument whereby discretionary CSR approaches are well embedded and enacted within the firms’ business operations even though they are not formally articulated as CSR strategies and thus remain 'hidden'. This raises questions in the current CSR debate. First, is ‘hidden’ CSR relevant to the long term success of construction firms? and to what extent do these firms need to reinvent themselves to formally take advantage of the CSR agenda?

Sustentabilidade energética no brasil : proposta de indicadores para elaboração de relatórios de sustentabilidade por empresas do setor elétrico

Mundialmente, dentre todos os setores da economia, o setor elétrico é talvez o que se depare com os maiores desafios em termos de sustentabilidade. Para conseguir manter a sua ‘licença de operação’ junto à sociedade, o setor terá que responder a estes desafios, envolvendo todos os seus diferentes stakeholders e buscando levar em consideração os interesses de cada um deles. O setor elétrico terá também que ser capaz de medir e avaliar sua performance, demonstrando uma melhoria continua em um longo prazo. No nível nacional, o setor elétrico brasileiro já começou a responder a alguns destes desafios, o que pode ser comprovado pelas ações desenvolvidas por algumas das empresas líderes do setor. Este trabalho tem como objetivo contribuir para o entendimento de como o conceito de sustentabilidade está sendo desenvolvido no setor elétrico brasileiro. Mais além, através da proposição de um conjunto de indicadores de sustentabilidade, busca-se estimular a adoção de práticas de sustentabilidade no setor. Estes indicadores, baseados no Triple Bottom Line Ambiental-Social-Econômico, podem ser usados tanto internamente, auxiliando na elaboração de estratégias, quanto externamente, para divulgação de relatórios de sustentabilidade. Como forma de validação da metodologia elaborou-se um estudo de caso para duas das principais empresas do setor elétrico brasileiro.

Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil

Desafios para implementação do global reporting initiative nas empresas sucroenergéticas no Brasil A pesquisa pretende avaliar o grau de maturidade necessário para elaboração e publicação de um Relatório de Sustentabilidade Integrado. O setor sucroenergético brasileiro foi escolhido para a pesquisa por aderir ao padrão da Global Reporting Initiative para relatórios de sustentabi-lidade e por ser um setor com exposição nacional e internacional, que vem passando por grandes transformações com entrada de novos players nacionais e internacionais, profissionalização da gestão, alterações de práticas operacionais visando atender exigências ambientais e sociais. Para se entender o grau de maturidade das organizações foi preciso definir seis fundamentos de supor-te à realização de um relatório integrado: processos, estrutura, pessoas, sistemas, políticas e pro-cedimentos e cultura organizacional. A seguir, foram estabelecidos três graus de maturidade – alto, médio e baixo. Assim, para cada um desses fundamentos foi atribuído um grau de maturida-de. Na prática de elaborar relatórios de desempenho as organizações podem estar em diferentes estágios de um processo evolutivo. Elas têm por fim a publicação de um relatório integrando os aspectos econômicos, ambientais e sociais, denominado triple bottom line. Nesse processo evolu-tivo, existem as empresas que reportam seu desempenho econômico financeiro e há as que repor-tam o relatório anual da administração mais completo e que pode conter o relatório de sustentabi-lidade. Os dois estágios requerem a aplicação dos fundamentos descritos acima, mas em graus de complexidades diferentes. Para elaborar e publicar um relatório integrado, o grau de utilização dos fundamentos deverá ser muito maior. Esse grau de maturidade na aplicação dos fundamentos será determinante para o processo de interação com os stakeholders, criar um relatório transpa-rente e que seja também útil às suas interpretações e decisões. A pesquisa detectou que as empre-sas do setor, como o esperado, têm o grau de maturidade alto quando se trata de reportar o de-sempenho econômico-financeiro. Quando se trata dos indicadores ambientais, já se nota uma evolução em relação ao tema; há um esforço maior a ser empreendido quando o assunto é o re-porte dos aspectos sociais. Independentemente do grau de maturidade, a iniciativa das empresas do setor sucroenergético brasileiro (na região Centro-Sul), na evolução dos Relatórios de Susten-tabilidade, deverá reverter em prol do desafio global para o meio ambiente.

El sector empresarial en la sostenibilidad ambiental: ejes de interacción

Incluye Bibliografía

La sostenibilità diventa mainstream: comprendere per condividere

Analisi dei principali vantaggi dell'implementazione della sostenibilità nelle strategie di un'azienda.

Análise do índice de sustentabilidade empresarial–ISE: um estudo exploratório comparativo com o Ibovespa

Este artigo apresenta estudo de uma análise comparativa da rentabilidade entre o ISE e o IBOVESPA, ambos da BM&F BOVESPA. O propósito é comparar o desempenho da carteira ISE com a carteira do IBOVESPA, principal benchmark do mercado acionário brasileiro. Para tal análise se estruturaram duas carteiras: uma composta com as ações listadas unicamente no ISE, e outra, com as ações listadas no IBOVESPA, excluídas aquelas que compõem o ISE. A pesquisa caracteriza-se como exploratória e documental, com a análise dos dados de desempenho do ISE e do IBOVESPA, de 2006 até 2011. A análise aponta inequivocamente para o desempenho superior do ISE em relação ao IBOVESPA. Conclui-se que esse desempenho tem relação direta com o conceito de sustentabilidade adotado pelas empresas que participam do ISE e que tem como principais reflexos a criação de valores tangível e intangível para os stakeholders e para toda a sociedade, fortalecendo o conceito do Triple Bottom Line.

Soil-less systems vs. soil-based systems for cultivating edible plants on buildings in relation to the contribution towards sustainable cities

Food production and consumption for cities has become a global concern due to increasing numbers of people living in urban areas, threatening food security. There is the contention that people living in cities have become disconnected with food production, leading to reduced nutrition in diets and increased food waste. Integrating food production into cities (urban agriculture) can help alleviate some of these issues. Lack of space at ground level in high-density urban areas has accelerated the idea of using spare building surfaces for food production. There are various growing methods being used for food production on buildings, which can be split into two main types, soil-less systems and soil-based systems. This paper is a holistic assessment (underpinned by the triple bottom line of sustainable development) of these two types of systems for food production on buildings, looking at the benefits and limitation of each type in this context. The results illustrate that soil-less systems are more productive per square metre, which increases the amount of locally grown, fresh produce available in urban areas. The results also show that soil-based systems for cultivation on buildings are more environmentally and socially beneficial overall for urban areas than soil-less systems.