Purpose: This literature review investigates the interplay between Environmental Management Accounting (EMA), distribution innovation, and logistics optimization in supply chain management, examining their combined impact on environmental and financial performance. Specifically, this study aims to explore the integration of EMA practices into financial performance analysis, focusing on distribution innovation, logistics optimization, and supply chain sustainability. Research design, data and methodology: A comprehensive literature review approach was employed, analyzing existing research from diverse sources, including peer-reviewed journals, books, and academic libraries. This methodology identified key themes, challenges, and best practices in EMA, distribution innovation, logistics management, and supply chain sustainability. Results: The study revealed significant improvements in organizations adopting EMA practices, enhanced by distribution innovation and logistics optimization. Key findings include enhanced environmental sustainability performance, improved financial performance, better alignment of environmental and financial goals, increased transparency and reporting, and improved supply chain sustainability. Conclusion: Integrating EMA practices into financial performance analysis, focusing on distribution innovation and logistics optimization, is crucial for achieving balanced environmental and financial goals. A strategic approach prioritizing accurate measurement, strategic alignment, and transparent reporting is essential for logistics operations. By adopting EMA practices, organizations can enhance sustainability performance, financial performance, and supply chain resilience.
Purpose - Environmental issues, climatic changes, and greenhouse gases are problems to be solved at a global level. With an increased emphasis on the environmental and social responsibility of the management of companies, the manner in which companies approach quality-oriented culture and their individual sustainability management are being discussed as truly important issues to help them secure their competitiveness and growth strategies. This study proposes strategic directions to help manufacturers not only in expanding their competitive quality-oriented company culture but also in strengthening their sustainability management abilities. This study conducts a literature review and empirical research to examine how significantly the variables of a quality-oriented company culture, customer-centered management, and process-centered and supply chain management-centered cooperation affect sustainability management performance in relation to economic profitability, environmental integrity, and social responsibility. Research design, data, and methodology - To verify research models and hypotheses, the study examined 170 companies using a questionnaire survey conducted over six weeks, and involved the performance of data analysis on 146 samples. Questionnaire responses were calibrated based on a Likert scale. The study used the Smart PLS 2.0 program designed for PLS (partial least squares), an analysis instrument of SEM (structural equation modeling). The study then verified empirical research hypotheses working on reliability analysis, validity analysis, factorial analysis, and path analysis. Results - Among the nine hypotheses, four are accepted and the rest are rejected. A quality-oriented company culture focusing on customer-centered management significantly influenced the maintainability management performance of environmental integrity and social responsibility, while economic profitability was dismissed. A process-focused quality-oriented company culture was significantly concerned with economic profitability but not with environmental integrity or social responsibility. A supply-chain cooperative company culture had a significant effect on economic profitability but not on environmental integrity or social responsibility. Conclusion - This study proposes strategic directions to help manufacturers expand their competitive quality-oriented company culture as well as strengthen abilities with sustainability management. It conducts a literature review and empirical research to examine how significantly the variables of quality-oriented company culture, customer-centered management, and process-centered and supply chain management-centered cooperation affect sustainability management performance in relation to economic profitability, environmental integrity, and social responsibility. There are two main conclusions. First, companies should consider the need for social responsibility management and environmental transparent management-focused maintainability management as avenues to create new markets and business, thereby helping the companies secure a reputation for having a customer and process-centered quality-oriented company culture by creating shared values between supply chains and enabling win-win situations through cooperation. Second, we are marching towards a creative win-win era from a society of conflicts and ruptures. Companies should understand that social responsibility management and supply chain management (SCM)-focused cooperation are the foundations of sustainable development, as they try to improve their culture while pursuing both win-win relationships with interested parties and equity in various conflictive relations.
This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.
Javier RAMIREZ;Girlesa GALLEGO;William NIEBLES-NU N EZ;Johny Garcia TIRADO
Journal of Distribution Science
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v.21
no.6
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pp.119-129
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2023
Purpose: The study is developed in order to describe the trends of scientific production of blockchain technologies for sustainability within the supply chains. Research design, data and methodology: This study is developed from the documentary field from the application of bibliometric techniques to analyze the trends of scientific production indexed in the Scopus database, for which processing is carried out in the R and VOS Viewer software. Results: The results show a total of 461 documents, of which 58% of the articles, 17% are conference articles and the remaining 25% are made up of other formats. Conclusions: 78% of the articles are concentrated in the years 2020, 2021 and 2022. India, United Kingdom, China, United States and Italy are the countries where 70% of all the publications were published. 23% of the articles have been published in four journals: Sustainability (Switzerland), Journal of Cleaner Production, Computers and Industrial Engineering and Business Strategy and the Environment. Sarkis, J. is the author with the most published articles with fifteen publications and, finally, 13% of the total publications were concentrated in: Uttaranchal University, Yasar University, Malaviya National Institute of Technology, Centro Di Ricerca Ingegneria e Trasformazioni Agroalimentari and University of Hong Kong.
The purpose of this study is to analyze the research trends in the field of Blockchain that is one of the core technologies of the 4th Industry, and present future research orientation. In this study, (1) Blockchain technologies in business perspective are summarized; (2) analysis criteria of Blockchain fields are established; and (3) results of analysis are presented and future research orientation is proposed. Major findings are as follows: (1) related research is being activate with the advent of the 3rd generation blockchain which aims for distributed applications. (2) major concerns of the technology (engineering) field is blockchain scalability and of the business (application) field is blockchain-based supply chain traceability. (3) Compared to overseas, domestic research results are very poor. (4) to catchup the gap, the spreading of awareness that blockchain is not a technology but a business means is required.
The Journal of Asian Finance, Economics and Business
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v.6
no.1
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pp.261-271
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2019
The study aims to investigate corporate social responsibility (CSR) best practices of the world automotive industry - Peugeot, BMW, Ford, Hyundai and Toyota among others - and recommend that they plan their business strategies and managerial responses accordingly. Based on the comparative research and case studies, this research finds that all five automobile manufacturers have taken very similar measures and actions in order to establish and maintain a high level of CSR practices. Sustainability was a core value in all five companies and served as a guiding principle in every aspect and approach of their business. This study finds that all five companies have CSR strategies in place to increase energy efficiency as well as reduce the usage and wastage of water in their production and plants. This research also finds that all companies monitor their suppliers and their own production process to ensure that they maintain their CSR standards. More impressively, this sustainable management practice is transferred along the companies' supply chain through education and training. Their suppliers and business partners are closely monitored to make sure that their high CSR standards are respected and followed. However, we find that there also are some differences in terms of their CSR deliveries and activities.
This study first reviews the evolving literature on industrial innovation policy and thereby identifies three main goals of such policy. The first goal is traditional industrial policy aiming growth of existing and future industries, the second goal is sustainable development and quality of life, and third goal encompasses the issues related to supply chain and economic security. Then, the paper evaluates industrial innovation policy goals of the five economies (United States, China, Germany, Japan, and Taiwan) in terms of the relative weights given to each goal by each economy, and derives implications for Korea. The United States emphasizes economic security and supply chain stability amid its rivalry with China. In contrast, China focuses more on traditional industrial policies but has recently begun to consider supply chain and economic security. Germany and Japan tend to give similar weights to each of the three goals. Taiwan follows this trend with a new and additional emphasis on economic security given the rising threats from China. For Korea, economic security may not be the top priority, unlike the two super-powers. Instead, it seems more appropriate for Korea to follow Germany or Japan to prioritize supply chain stability and technology sovereignty, and, at the same time, fostering future growth industries must be still an important goal. Further, the concept of economic security for Korea should include promotion of defense industry and food security.
Purpose: The research aims to address the intricacies of AI and Big Data application within the food industry. This study explores the strategic implementation of AI and Big Data in the food industry. The study seeks to understand how these technologies can be employed to bolster consumer engagement and contribute to market expansion, while considering ethical implications. Research Method: This research employs a comprehensive approach, analyzing current trends, case studies, and existing academic literature. It focuses on the application of AI and Big Data in areas such as supply chain management, consumer behavior analysis, and personalized marketing strategies. Results: The study finds that AI and Big Data significantly enhance market analytics, consumer personalization, and market trend prediction. It highlights the potential of these technologies in creating more efficient supply chains, improving consumer satisfaction through personalization, and providing valuable market insights. Conclusion and Implications: The paper offers actionable insights and recommendations for the effective implementation of AI and Big Data strategies in the food industry. It emphasizes the need for ethical considerations, particularly in data privacy and the transparency of AI algorithms. The study also explores future trends, suggesting that AI and Big Data will continue to revolutionize the industry, emphasizing sustainability, efficiency, and consumer-centric practices.
Purpose: This research explores to (1) identify the leading challenges that the beauty care industry faces currently, which includes sustainable development, ethics, and industry laws, (2) describe how these challenges impact industries' practices and customer experience, and (3) propose plausible strategies to address these issues in an effort to enhance sustainability, ethical business practices, and compliance with legal norms in the beauty care industry. Research design, data and methodology: The research approach used is the systematic literature review approach to identify the relevant literature that addresses the current challenges in the beauty care industry and to assess the results of prior studies. Results: The finding indicated the following solutions to handle the current issues in the beauty industry: Solution to (1) Environmental Impact: Sustainable Production and Packaging, (2) Ethical Concerns: Enhancing Supply Chain Transparency, (3) Regulatory Challenges: Proactive Compliance and International Standardization, and (4) Technological Challenges: Personalization and Digital Engagement. Conclusion: Based on the conclusions made in the findings' section, this research examines the implications of the solutions to provide an insight into how the strategies can guide future practices in the beauty care industry. It also points out how these insights can be applied by industry practitioners to improve sector operational and strategic performance.
Journal of Korea Society of Digital Industry and Information Management
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v.19
no.4
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pp.179-192
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2023
ESG is the hottest topic in recent business management or business administration. In particular, with the release of the IPCC's 6th comprehensive report in 2023, environmental issues have been further raised around the world, and ESG management for sustainable and permanent companies is accelerating by improving social and governance structures, including the environment, and thereby enhancing corporate value. This case study is analyzed based on the theory of sustainable growth, creating shared value, and corporate social responsibility. This study focuses on the case of Samsung Biologics, which is pursuing sustainable growth and management through ESG management. Samsung Biologics is the first Korean company to win the "Terra Carta Seal" award, part of a sustainable market initiative to respond to climate change, and externally, it has acquired the Dow Jones Sustainability Index, acquired the KCGS ESG comprehensive evaluation A grade, acquired the CDP B grade, and acquired the EcoVadis Gold grade. It has joined the Sustainable Market Initiative launched by King Charles III since the World Economic Forum in 2020 to chair the Supply Chain. It has joined RE100, TCFD, and UN Global Compact to lead sustainable management through ESG activities. Therefore, we would like to take a practical approach to ESG management strategies for sustainable growth through the example of this company.
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