scholarly journals Climate Change Accounting and Reporting: A Systematic Literature Review

2020 ◽  
Vol 12 (13) ◽  
pp. 5455
Author(s):  
Carmela Gulluscio ◽  
Pina Puntillo ◽  
Valerio Luciani ◽  
Donald Huisingh
Keyword(s):  
Climate Change ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Analytical Framework ◽  
Future Research ◽  
Specific Reference ◽  
Corporate Accountability ◽  
Initial State ◽  
Sustainability Accounting ◽  
Social And Environmental Performance

During the last few years, sustainability has become an increasingly important dimension for corporations. Many stakeholders expect companies to implement sustainability-oriented practices and report on these actions and their results. As a consequence, corporate accountability and, more specifically, corporate accounting and reporting, should focus not only on financial, social, and environmental performance, but also on sustainability-related aspects. Among these aspects, climate change is becoming increasingly important for companies, which must take action to counter the effects of their activities on climate change and inform their stakeholders about these actions and their effects. Given the initial state of research about climate change accounting and reporting, the authors focused on the sustainable development goal (SDG) no. 13, “climate action”, in order to highlight the current state and the future directions of this area of inquiry. They used a mixed approach to perform a systematic literature review about sustainability accounting/reporting and climate change: (1) a qualitative analysis according to a qualitative analytical framework, and (2) a bibliometric (descriptive statistical) approach. The authors found that: (1) the main perspectives addressed in the selected articles relate to sustainability accounting and reporting in a broad sense; (2) there was a lack of contributions about management of climate change-related aspects, with specific reference to strategic and operational planning, accounting, and control of the actions implemented by the management of firms to counter climate change problems. The authors suggested the topics accounting scholars should focus their future research upon and underscored the social responsibilities of accounting scholars to increasingly integrate climate change mitigation into their accounting foci. They reviewed the main areas of climate change accounting/reporting literature and identified the gaps to be filled.

scholarly journals Systematic Literature Review on Behavioral Barriers of Climate Change Mitigation in Households

2020 ◽  
Vol 12 (18) ◽  
pp. 7369 ◽  
Author(s):  
Gintare Stankuniene ◽  
Dalia Streimikiene ◽  
Grigorios L. Kyriakopoulos
Keyword(s):  
Climate Change ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Climate Change Mitigation ◽  
Ghg Emissions ◽  
Household Behavior ◽  
Future Research ◽  
Policies And Measures ◽  
Behavioral Barriers ◽  
Change Mitigation

Achieving climate change mitigation goals requires the mobilization of all levels of society. The potential for reducing greenhouse gas (GHG) emissions from households has not yet been fully realized. Given the complex climate change situation around the world, the importance of behavioral economic insights is already understood. Changing household behavior in mitigating climate change is seen as an inexpensive and rapid intervention measure. In this paper, we review barriers of changing household behavior and systematize policies and measures that could help to overcome these barriers. A systematic literature review provided in this paper allows to define future research pathways and could be important for policy-makers to develop measures to help households contribute to climate change mitigation.

scholarly journals Sustainable Urban Transportation Criteria and Measurement—A Systematic Literature Review

2021 ◽  
Vol 13 (13) ◽  
pp. 7113
Author(s):  
Lisa Kraus ◽  
Heike Proff
Keyword(s):  
Climate Change ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Traffic Congestion ◽  
Urban Transportation ◽  
Sustainable Transportation ◽  
Rating System ◽  
Future Research ◽  
Transportation Projects ◽  
Sustainability Measurement

Sustainable transportation plays a key role in social participation and climate change. However, no universally accepted set of criteria for tracking the progress of urban sustainable transportation projects currently exists; one reason for this is the absence of a standardized lexicon for sustainability measurement elements. Therefore, this paper conducts a systematic literature review and analysis of sustainable transportation criteria using 21 papers from journals listed in the German rating system JOURQUAL3 (JQ3) and published between 2010 and 2020. The paper thus develops a unified vocabulary for sustainability measurement elements that is structured into a hierarchy. The goal (sustainable transportation) presides over the following three sustainability dimensions: objectives (e.g., minimization of traffic clogging), criteria (e.g., congestion), and indicators (e.g., cost of traffic congestion). Within the hierarchy, the main criteria for urban multimodal sustainable transportation are identified as follows: 13 social, 11 economic, and 9 environmental main criteria are determined. The three main criteria used most in the literature exclusively concern the environment. Future research is recommended to assess the interrelations between the criteria as their assignment to sustainability dimensions is ambiguous in the existing literature. This paper helps mobility managers to make decisions about urban transportation concepts and while overseeing projects.

A Systematic Literature Review of the EFQM Excellence Model from 1991 to 2019

1970 ◽  
Vol 2 (2) ◽  
pp. 11-15
Author(s):  
Muhammad Yousaf ◽  
Petr Bris
Keyword(s):  
Quality Management ◽  
Data Collection ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Quantitative Research ◽  
Web Of Science ◽  
State Of The Art ◽  
Future Research ◽  
European Foundation ◽  
The Subject

A systematic literature review (SLR) from 1991 to 2019 is carried out about EFQM (European Foundation for Quality Management) excellence model in this paper. The aim of the paper is to present state of the art in quantitative research on the EFQM excellence model that will guide future research lines in this field. The articles were searched with the help of six strings and these six strings were executed in three popular databases i.e. Scopus, Web of Science, and Science Direct. Around 584 peer-reviewed articles examined, which are directly linked with the subject of quantitative research on the EFQM excellence model. About 108 papers were chosen finally, then the purpose, data collection, conclusion, contributions, and type of quantitative of the selected papers are discussed and analyzed briefly in this study. Thus, this study identifies the focus areas of the researchers and knowledge gaps in empirical quantitative literature on the EFQM excellence model. This article also presents the lines of future research.

scholarly journals An Exit Strategy for the Definitional Elusiveness: A Three-Dimensional Framework for Social Entrepreneurship

2021 ◽  
Vol 13 (2) ◽  
pp. 563
Author(s):  
Bing Ran ◽  
Scott Weller
Keyword(s):  
Social Change ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Social Entrepreneurship ◽  
Common Ground ◽  
Three Dimensional ◽  
Theoretical Framework ◽  
Future Research ◽  
Exit Strategy ◽  
Conceptual Paper

Despite the growing utility and prevalence of social entrepreneurship, an accepted definition remains elusive and infeasible. Yet, it is imperative that the principles guiding social entrepreneurship are identified so that common ground is established to facilitate future research. On the basis of a systematic literature review, this conceptual paper proposes a theoretical framework outlining social entrepreneurship as a three-dimensional framework as a function of continua of “social” and “business” logics, “beneficial” and “detrimental” social change logics, and “innovation” and “mundane” logics. The framework accommodates the fuzziness and ambiguity associated with social entrepreneurship whilst remaining a workable, identifiable construct. By accounting for the shifting logics practiced by social entrepreneurship that both influence and are influenced by the organizational environment, this framework provides an exit strategy for the definitional elusiveness of social entrepreneurship. The resultant structures and functions of social entrepreneurship are shaped by these constraints as reflected by the fluidity and flexibility endorsed by the framework. Four avenues for future research regarding social entrepreneurship are recommended on the basis of the framework proposed in this article.

scholarly journals Crowdsourcing and open innovation: a systematic literature review, an integrated framework and a research agenda

2021 ◽  
Author(s):  
Livio Cricelli ◽  
Michele Grimaldi ◽  
Silvia Vermicelli
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Open Innovation ◽  
Innovation Management ◽  
Academic Research ◽  
Future Research ◽  
Four Dimensions ◽  
Word Analysis ◽  
The Relationship

AbstractIn recent years, Open Innovation (OI) and crowdsourcing have been very popular topics in the innovation management literature, attracting significant interest and attention, and inspiring a rich production of publications. Although these two topics share common themes and address similar managerial challenges, to the best of our knowledge, there is no systematic literature review that digs deep into the intersection of both fields. To fill in this gap a joint review of crowdsourcing and OI topics is both timely and of interest. Therefore, the main objective of this study is to carry out a comprehensive, systematic, and objective review of academic research to help shed light on the relationship between OI and crowdsourcing. For this purpose, we reviewed the literature published on these two topics between 2008 and 2019, applying two bibliometric techniques, co-citation and co-word analysis. We obtained the following results: (i) we provide a qualitative analysis of the emerging and trending themes, (ii) we discuss a characterization of the intersection between OI and crowdsourcing, identifying four dimensions (strategic, managerial, behavioral, and technological), (iii) we present a schematic reconceptualization of the thematic clusters, proposing an integrated view. We conclude by suggesting promising opportunities for future research.

scholarly journals Influential Factors and Evaluation Methods of the Performance of Grouted Semi-Flexible Pavement (GSP)—A Review

2021 ◽  
Vol 11 (15) ◽  
pp. 6700
Author(s):  
Xiaogang Guo ◽  
Peiwen Hao
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Asphalt Concrete ◽  
Cement Mortar ◽  
Road Construction ◽  
Flexible Pavement ◽  
Evaluation Methods ◽  
Influential Factors ◽  
Future Research ◽  
Relative Evaluation

Grouted Semi-flexible Pavement (GSP) is a novel pavement composed of open-graded asphalt concrete grouted with high-fluidity cement mortar. Due to its excellent load-bearing and anti-rutting performance, it has great potential as anti-rutting overlay and surface in road construction. However, the understanding of GSP performance remains limited and pertinent findings are inconsistent. This article aims to provide a systematic literature review for the articles which were published between 2000 and 2020 on GSP, explore the problems in the recent research, identify knowledge gaps, and deliver recommendations for future research. The influential factors and the relative evaluation methods of GSP performance are summarized and discussed in this article.

Gender budgeting in public financial management: a literature review and research agenda

2021 ◽  
pp. 002085232110317
Author(s):  
Tobias Polzer ◽  
Isabella M Nolte ◽  
Johann Seiwald
Keyword(s):  
Literature Review ◽  
Financial Management ◽  
Secondary Data ◽  
Analytical Framework ◽  
Political Agenda ◽  
Future Research ◽  
Ex Post ◽  
Ex Ante ◽  
Need To Evaluate ◽  
Gender Budgeting

Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting. Points for practitioners While current gender budgeting projects tend to focus on the ex ante stage of gender budgeting, future practitioner attention needs to focus on the equally important concurrent and ex post stages, which have received less attention thus far. An increasing number of governments worldwide are implementing gender budgeting projects. Governments need to evaluate the outcome and impact of these projects in a timely fashion, aiming at reducing structural inequalities related to gender. Gender budgeting is willingly adopted in times of prosperity and stability or when the scope of projects appears manageable. To avoid negative impacts on their achievements, policy makers need to put gender budgeting on the political agenda and institutionalize it in times of instability and crisis.

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