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From time to time, it proves useful to theorists of advancing disciplines to consider how ideas developing in related disciplines might provide insights into their own progression. Environmental accounting and the systems sciences are parallel developments of the past half-century. The purpose of this article is to introduce certain ideas that are maturing in the systems sciences for consideration by environmental accountants and managers. Particular emphasis is placed on the works of Nicholas Georgescu-Roegen and James Grier Miller. Collectively, these ideas present evidence that economies emerge in environmental processes and continue only as long as they are fed by those processes. Accounting is concerned with economic process disclosure. A conclusion might be drawn, consequently, that environmental processes should be conspicuously disclosed in public accounting statements.

Exploring ways to sustain competitive positions as well as improve firm performance through environmental production initiatives has been a major preoccupying topic for mostly practitioners and researchers. Despite several studies on the influence of environmental initiatives on firm performance, many questions remain unanswered as to how to further extract more gains from environmental production initiatives. This study, thus, explores environmental production practices impact on firm performance from proactive and reactive perspectives.

The study adopted a survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) technique in making data analysis and interpretations due to its suitability for predictive research models.

The results indicated that proactive environmental production practices positively related with process and environmental performances but negatively associated with financial performance. Although the findings contrast with majority of past findings, they gain the support of other scholars in establishing that early adoption stages of proactive environmental production initiatives strain financial capabilities and thus present a negative relationship. Reactive environmental production practices are positively and significantly related with process, environmental and financial performances.

The study is among the first to expose environmental production practices from a proactive and a reactive perspective and in the context of a developing country. As such, the study provides guidance to relevant authorities in further promoting sustainable production practices to preserve the environment by manufacturing safer consumer products through efficient sustainable production processes and practices.

This study aims to investigate the influence of business strategy and spiritual capital on environmental sustainability performance. Furthermore, it investigates whether the influence is mediated by environmental management process.

This study is designed as a quantitative research. A survey method is employed for collecting 454 data from the managers/owners of Indonesian manufacturing micro, small and medium enterprises (MSMEs). The partial least squares-structural equation modeling (PLS-SEM) is used to test the hypothesis. A mediation research approach is employed to describe the relationship between research variables.

The findings demonstrate the following important results. First, business strategy affects environmental sustainability performance. Second, spiritual capital affects environmental sustainability performance. Third, environmental management process fully mediates the effect of business strategy on environmental sustainability performance. Fourth, environmental management process partially mediates the effect of spiritual capital on environmental sustainability performance.

This study addresses the issue of previous research gaps. By employing a mediation research framework, this study argues that environmental management process has a mediating role in business strategy–environmental sustainability performance relationships. Furthermore, it addresses the lack of empirical studies regarding the effect of spiritual capital on environmental sustainability performance via environmental management process. Thus, this research emphasizes the role of management or business process in developing resource-based view (RBV), natural resource-based view (NRBV), sustainability theory and MSMEs' management practices.

This paper aims to present parametric models to estimate the environmental footprint of the selective laser sintering (SLS)’ production phase, covering energy and resource consumption as well as process emissions. Additive manufacturing processes such as (SLS) are often considered to be more sustainable then conventional manufacturing methods. However, quantitative analyses of the environmental impact of these processes are still limited and mainly focus on energy consumption.

The required Life Cycle Inventory data are collected using the CO2PE! – Methodology, including time, power, consumables and emission studies. Multiple linear regression analyses have been applied to investigate the interrelationships between product design features on the one hand and production time (energy and resource consumption) on the other hand.

The proposed parametric process models provide accurate estimations of the environmental footprint of SLS processes based on two design features, build height and volume, and help to identify and quantify measures for significant impact reduction of both involved products and the supporting machine tools.

The gained environmental insight can be used as input for ecodesign activities, as well as environmental comparison of alternative manufacturing process plans.

This article aims to overcome the current lack of environmental impact models, covering energy and resource consumption as well as process emissions for SLS processes.

This study aims to investigate the association between a motivated and prepared workforce and environmental performance.

Self-administered surveys were used to collect data for the study from 300 organisations operating in Australia. Confirmatory factor analyses were used to test the robustness of the various measurement models, and structural equation modelling was used to test the two propositions for this study.

The results identify significant associations between affective commitment, employee performance process and training and enhanced environmental performance, which is mediated through the value-creating processes, work practices, process improvement and innovation process. Also, there is a set of sequential associations between work practices and process improvement and well as process improvement and innovation process.

The study has identified specific management practices that enhance environmental performance. The findings add to the body of knowledge because previous studies focused on general conceptual rather than actual management practices. The implications for practice are that organisations should enhance organisational affective commitment to their environmental strategy, tailor employee performance processes and provide regular, specific training to employees to improve processes that lead to better environmental performance.

Results, mentioned in findings above, provide some specificity to associations that had been illustrated and explained previously in an abstract or conceptual framework. A framework of identified associations provides a basis for future research and for practical application to assist with organisational environmental performance as part of a corporate sustainability strategy.

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda.

Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis.

The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices.

These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector.

To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.

This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model.

Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis.

By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP.

In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators.

This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.

This paper examines the role played by environmental issues during the new product design process. These issues are studied through an exploratory research project based on case studies of ten companies. The firms studied can be categorized into one of five major groups: innovators, early adopters, early majority, late majority and laggards. These groups strongly parallel the model of new product acceptance initially developed in the computer industry, as presented by Moore (1991). Of interest is the gap that exists between the early adopters and early majority users. This gap forms a chasm. Those factors that account for acceptance of environmentally responsible manufacturing in the innovators and early adopters are significantly different from those factors observed in the early majority, late majority, and laggards. This paper examines these and other differences, and the impact of these differences on the acceptance and use of environmental concerns within the new product design process.

The purpose of this paper is to report the state of art review on sustainable additive manufacturing (AM).

AM processes are becoming environmentally conscious and sustainable. In total, 63 papers are being collected from peer-reviewed journal sources. The review is presented on triple bottom line sustainable aspects, namely, environment, economy and society.

In the environmental dimension, papers on energy consumption, design optimization and life cycle assessment aspects are being collected and presented. The key inferences and insights are being derived from the mentioned perspectives and a framework for sustainable AM is proposed.

The review is limited to journal articles from the study on sustainable AM. Book chapters are being excluded.

The study also discussed various perspectives of sustainable AM and provided insights on sustainable AM to practitioners.

Systematic review on sustainable additive manufacturing is the original contribution of the authors.

Investigates the environmental scanning activities of hotel chains operating in Portugal. Attitudes towards environmental scanning by companies where strategy was formalised through a formal written strategic plan (Intenders) and those companies where strategy was informally developed through a “vision” or “informal plan” (Realizers) were compared. Face to face interviews were conducted with board level executives to identify and assess the relevance of a formal environmental scanning process, the characteristics of such a process, barriers to its development and ways to overcome them. A cognitive mapping technique was used in the analysis of respondents’ perceptions towards the development of such a process, with the maps showing more similarities than differences between the comparison groups, thus highlighting the importance of this process for both intenders and realizes.