Industry 4.0-based dynamic Social Organizational Life Cycle Assessment to target the social circular economy in manufacturing

Nowadays in manufacturing, the topic of sustainability plays a key role. However, over the years, economic crises and the climate change debate have focused the attention of scholars, industrialists and policy makers mainly on environmental sustainability, putting social sustainability on the back burner. This is also evident in the scientific literature which highlights several knowledge gaps. The digital transition of factories and Industry 4.0 technologies have not yet been fully exploited to correlate production and social metrics. As a result, there is a lack of adequate tools for monitoring social performance in the factory environment. In this context, the social dimension of the circular economy is still an under-researched topic. This study aims to fill these gaps by integrating Social Organizational Life Cycle Assessment (SO-LCA) and Industry 4.0 technologies in a blended methodological approach designed to dynamically monitor the social performance of a major manufacturing industry. Using primary data, a set of site-specific social indicators and indexes were created to assess the organization's social impact against key stakeholder categories and subcategories. Finally, within that set, those social metrics that the organization considers essential to moving toward the circular economy were identified. Therefore, this study, has contributed to fill the literature gaps by demonstrating that the digitization of production processes, not only enables the assessment of environmental impact, but can also play a key role in knowing the social performance of a manufacturing organization and to identify the hidden social dimension in the circular economy

Sustainable development, sustainability leadership and firm valuation: differences across Europe

Artigo em revista científicaSustainable development is nowadays a high priority for firms all over the world. Consequently, numerous firms have increased their social responsibility initiatives, reinforcing the credibility and trust of their stakeholders. However, prior research about the relevance of sustainability leadership for the European investment community is scarce. In this context, the aim of this study is to examine whether sustainability leadership – proxied by membership of the Dow Jones Sustainability Index Europe – is value relevant for investors on the 10 major European stock markets over the 2001–2013 period. Our overall results reveal that there exist significant differences across markets. These findings are relevant especially for investors, but also for the managers of listed firms, market regulators and policymakers. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environmentinfo:eu-repo/semantics/publishedVersio

Exploring ERP systems adoption in challenging times. Insights of SMEs stories

This paper offers a study of real success experiences of SMEs, in relation to the motivations of selection and implementation of Enterprise Resource Planning (ERP) and its benefits that also allow the confrontation with theoretical concepts, based on reviewed literature. We followed a qualitative approach based on in-depth content analysis of SMEs online stories included in the ‘Customer Stories’ directory available on the SAP website using the R language to scrape data and statistical analyses. The findings provide evidence that the use of ERP, for managing SMEs, is constructive to their success and improves the quality of their decision-making processes. Although the technologies implemented by SMEs were characterized by their specialisation and adaptation, SAP Business One is the leading solution, without significant differences by sector compared to Europe. They also reveal that the effectiveness of implementing ERP is intrinsic to the reputation of the software vendors and the high professionalism of the partners. Additionally, the results indicated the short-term approach of SMEs when implementing this type of tool, takes precedence over the strategic and economic benefits. Furthermore, the empirical analysis supports the association of some motivational factors of ERP implementation and selection with characteristics of the organisations, such as activity and size.Funding for open access charge: Universidad de Huelva / CBU

Resources and competitive strategies to improve the performance of diving tourism business in Indonesia

Purpose: This research provides solutions to improve the performance of the diving tourism business in Indonesia by increasing competitive strategies and resource-based uniqueness. Design/Methodology/Approach: The research was conducted using quantitative methods. The unit of analysis is dive operators in Indonesia where data are collected from 50 random samples taken from 284 dive operators. Then the observations in this study use a time horizon that is cross section one shoot taking. Findings: The results of the study show that the uniqueness of resources and competitive strategies have a significant effect on business performance. Competitive strategies have dominant influence in improving the performance of dive service operators in Indonesia. Practical Implications: The results can be used in an effort to improve the performance of the dive tourism business in Indonesia through the development of competitive strategies based on cost-based approaches, and the development of resource uniqueness based on the development of human resources. Originality/Value: This study acts as a reference for the diving tourism business people and all parties involved in this kind of business to understand the uniqueness of resources and competitive strategies in improving the business performance.peer-reviewe

Managing Supplier Requirements with HSE Accounting: The case of the Mechanical Engineering Company Bisma Jaya, Indonesia

As recent disasters in the offshore petroleum and other industries illustrate, managing HSE isparticularly relevant for companies operating in high risk industrial sectors. HSE managementsystems support companies in minimising adverse health effects, injuries and environmentaldamages as well as in complying with legislation, standards and stakeholder expectations. Keyelements are risk assessment and control through implementation of preventive and protectivemeasures, the preparation of emergency situations and investigation of accidents. HSE managementsystems have also become a common element of supply chain audits and management. Toincrease transparency in their supply chains and to reduce risks, large companies aim at aligningcompliance of suppliers with their health, safety and environment (HSE) goals and policy.This paper shows with the case of Bisma Jaya, an Indonesian mechanical engineering company,how accounting for HSE can support small and medium sized suppliers to meet the requirementsof large international customers. This paper proposes a framework for HSE managementaccounting and examines the use of management accounting to improve the HSE performanceof an Indonesian company as a response to customer audit requirements. The companyis a supplier of a large oil company and seeks for effective and efficient ways of HSE improvement.The paper unfolds benefits and limitations of narrow efficiency-oriented responsesto rating systems and audits and highlights that efficiency considerations in HSE managementare only partially useful and require complementing effectiveness considerations on HSE performance. Copyright © www.iiste.or

Contributions to the selection and implementation of standard software for CRM and electronic invoicing

[no abstract

Factors Influencing the Adoption of Environmental Enterprise Systems

An increasing number of organizations are shifting from spreadsheet-based tools to enterprise-grade software platforms, which we refer as environmental enterprise systems (EES), to manage environmental data, processes, resources, footprints, and commitments. Despite this trend, and in view of differences in EES modules, form and functions, why organizations choose EES software have not been researched. This is an important issue as it reflects, albeit indirectly, organizations’ commitment to environmental sustainability. Under the technology-organization-environment (TOE) framework and ecological sustainability context, this study investigated the factors that influence the adoption of EES in four Australian service organizations. The findings indicate limitations of precursor systems, relative advantages and perceived benefits of EES, and software experience of sustainability managers affect the decision to adopt an EES software. Additionally, IT-dependent environmental strategies, the complexity of environmental portfolio management, and commitments to voluntary sustainability reporting requirements influence both the adoption decision as well as the selection of the specific EES module. These findings contribute more nuanced insights to the body of knowledge on Enterprise Systems and Green Information Systems adoption