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Sustainability Assessment

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainable Engineering and Science".

Deadline for manuscript submissions: closed (31 December 2020) | Viewed by 71634

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School of Information, Systems and Modelling, Faculty of Engineering and Information Technology, University of Technology SydneyPO Box 123, Broadway, NSW 2007, Australia
Interests: productivity and regulatory issues; energy modelling and policy analysis, environmental policy analysis, evaluation of infrastructure investments

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Guest Editor
Lithuanian Energy Instiute, LT-44403 Kaunas, Lithuania
Interests: sustainable energy development; climate change mitigation in the energy sector; behavioral changes; assessment of willingness to pay
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Special Issue Information

Dear Colleagues,

In order to achieve sustainable development, assessment of initiatives must be considered as a decision-making strategy on all levels. Sustainability assessment procedures, sustainability assessment indicators, and other tools can be powerful decision-supporting tools able to foster sustainable development by addressing the main economic, social, and environmental challenges. Sustainability assessment is often described as a process through which the implications of an initiative on sustainability or option are being evaluated. These initiatives can be policies and measures, plans, programs, projects, legal acts, specific practices, etc. There have been various approaches of sustainability assessment developed in recent scientific literature. These approaches include examples of assessment for sustainability, integrated assessment, derived from environmental impact assessment (EIA) and strategic environmental assessment (SEA), which have been extended by incorporating social, economic and environmental considerations, reflecting a ‘triple bottom line’ (TBL) approach to sustainability, etc.

This Special Issue is dedicated to the analysis of sustainability assessment theories and practices at various levels, including global, national, sectoral, regional, industry, enterprise, project, processes, and products levels. The SI welcomes original and review papers dealing with concepts, frameworks, techniques, and tools and their applications for specific fields, including energy, agriculture, industry, etc.

Prof. Dr. Deepak Sharma
Prof. Dr. Dalia Streimikiene
Prof. Dr. Tomas Baležentis
Guest Editors

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Keywords

  • Sustainability Assessment Concepts and Frameworks
  • Sustainability Assessment Tools and Methods
  • Sustainability Assessment Indicators
  • MCDA for Sustainability Assessment
  • Sustainability Assessment Models
  • Empirical Studies on Sustainability Assessment
  • Comparative Sustainability Assessments
  • Assessment for Sustainability
  • Sustainability Assessment of Countries
  • Sustainability Assessment of Organizations
  • Sustainability Assessment of Technologies and Processes
  • Sustainability Assessment of Policies and Programmes

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Published Papers (16 papers)

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Research

19 pages, 5424 KiB  
Article
Progress Assessment and Spatial Heterogeneity Analysis of Water Conservancy Modernization Construction in China
by Nan Lu, Jiwei Zhu, Hui Chi, Bing Wang and Lu Chen
Sustainability 2021, 13(7), 3736; https://doi.org/10.3390/su13073736 - 26 Mar 2021
Viewed by 2050
Abstract
To achieve the sustainable development goals established by the United Nations in 2015, China has adopted a series of measures to promote the modernization of water conservancy. However, its construction in China is imbalanced across regions as the endowment of water resources and [...] Read more.
To achieve the sustainable development goals established by the United Nations in 2015, China has adopted a series of measures to promote the modernization of water conservancy. However, its construction in China is imbalanced across regions as the endowment of water resources and economic development are distinct. Consequently, it is important to assess the progress of and analyze the spatial heterogeneity of water conservancy modernization construction in China from the perspective of sustainable development goals (SDGs). In this study, 31 regions in China were selected, and data on water conservancy construction in these sampled regions (excluding Hong Kong, Macao, and Taiwan) were collected in 2018. The results show that there exists an imbalanced development in terms of the overall level and the index level. About 60% of the regions scored below the overall average score for China’s current modernization of water conservancy. The eastern areas presented a high level of modernization, while the central, northeast, and western areas showed comparable modernization of water conservancy, all of which lag behind eastern areas of China. Furthermore, China’s water conservancy modernization also presented a strong spatial autocorrelation, and there was at least one deficiency in 55% of the regions, with the rate of deficiencies emerging in the West being much higher than in other regions. In a nutshell, this study provides a novel framework that can be extended to evaluate the SDGs and the effectiveness of water governance in other countries. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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22 pages, 5951 KiB  
Article
Sustainability Assessment Based on Integrating EKC with Decoupling: Empirical Evidence from China
by Donghui Lv, Ruru Wang and Yu Zhang
Sustainability 2021, 13(2), 655; https://doi.org/10.3390/su13020655 - 12 Jan 2021
Cited by 16 | Viewed by 2964
Abstract
In September 2020, the Chinese government proposed a climate change commitment that aims to make carbon emissions peak before 2030 and achieve carbon neutrality by 2060. In this context, it is important to examine the relationship between economic growth and carbon emissions. The [...] Read more.
In September 2020, the Chinese government proposed a climate change commitment that aims to make carbon emissions peak before 2030 and achieve carbon neutrality by 2060. In this context, it is important to examine the relationship between economic growth and carbon emissions. The Environmental Kuznets Curve (EKC) and decoupling analysis are commonly used assessment methods for regional sustainable development. Each method has a particular emphasis: the former focuses on long-term trends and the latter on short-term change. Integrating the EKC hypothesis with decoupling analysis is helpful to diagnose the relationship between economic growth and the carbon emissions of the manufacturing industry from the perspective of long-term trends and short-term changes. The results showed that the EKC passed the inflection point for both China’s entire manufacturing industry and manufacture of nonmetallic mineral product subsector (MNM), but not in the other four main subsectors from 1995 to 2017. Strong decoupling, weak decoupling, and expansive coupling were observed between CO2 emissions and the value added in China’s entire manufacturing industry, in which weak decoupling accounted for the largest proportion. The decoupling index showed a downward trend on the whole. The decoupling status of subsectors from 1995 to 2017 was mainly weak decoupling, but different subsectors also showed characteristics of differentiation. At present, integrating EKC with decoupling has only occurred across the entire manufacturing industry and MNM. This study will provide suggestions for carbon reductions in China and will enrich the assessment methods of sustainable development. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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22 pages, 1194 KiB  
Article
Sustainability Assessment: Does the OECD/G20 Inclusive Framework for BEPS (Base Erosion and Profit Shifting Project) Put an End to Disputes Over The Recognition and Measurement of Intellectual Capital?
by Cristina Raluca Gh. Popescu
Sustainability 2020, 12(23), 10004; https://doi.org/10.3390/su122310004 - 30 Nov 2020
Cited by 29 | Viewed by 4565
Abstract
Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges. In like manner, the role and relevance of [...] Read more.
Nowadays, sustainability assessment procedures, sustainability assessment indicators, and sustainability assessment models are regarded by specialists as powerful decision-supporting tools able to foster sustainable development worldwide by addressing the main economic, financial, social, and environmental challenges. In like manner, the role and relevance of intangible assets have managed to produce an irreversible change in today’s world which also seriously affected the general traits of our economic systems, leading to a phenomenon known by specialists as the “revolution of intangibles”. Over the last decades, the controversies regarding the recognition and measurement of intellectual capital (IC) have led, on the one hand, to the development of possible solutions and systems for calculating and disclosing the performance generated or stimulated by various components of IC, but, on the other hand, they have also been the main premise that favored the use of intangible assets, in general, and intellectual property (IP), in particular, the transfer of results and the reduction of the tax base by transferring income to tax havens or jurisdictions that do not tax these categories of assets. Against these aggressive methods of fiscal planning, the countries reacted unitarily and coordinated through the BEPS (Base Erosion and Profit Shifting Project) plan. Based on the country’s profile as well as on the results of the annual evaluations published by the OECD (Organisation for Economic Co-operation and Development), our study verifies whether there are premises for IP use for income transfer into favorable jurisdictions and whether the measures and solutions proposed by Action 5 of the BEPS end disputes over the recognition and evaluation of IC. In addition, our work presents a novel methodological framework for sustainability assessment, which focuses on establishing important connections between the recognition and measurement of intellectual capital, the role of sustainability assessment tools, and the implications of corporate social responsibility, since, these days, the real “values” associated with a country or business profile may be found in the intangible assets they possess. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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17 pages, 264 KiB  
Article
Assessment of Resident Happiness under Uncertainty of Economic Policies: Empirical Evidences from China
by Zhigang Ouyang, Fengyu Liu, Ge Zhai and Svitlana Bilan
Sustainability 2020, 12(18), 7296; https://doi.org/10.3390/su12187296 - 6 Sep 2020
Cited by 7 | Viewed by 2919
Abstract
The main aim of sustainable development is to increase the quality of life and resident happiness as the latter is one of the most important indicators for the assessment of quality of life. However, due to the uncertainty of economic policies, it will [...] Read more.
The main aim of sustainable development is to increase the quality of life and resident happiness as the latter is one of the most important indicators for the assessment of quality of life. However, due to the uncertainty of economic policies, it will not only have a direct impact on resident well-being but may also indirectly affect resident well-being through specific channels. The economic policies are aimed at the achievement of sustainable development, therefore it is very important to investigate the influences of the uncertainty of economic policies on resident happiness. This allows to assess the sustainability of policies in terms of their inputs to the quality of life. The direct impact of economic policy uncertainty on resident well-being and the mediating effects of household asset allocation and the expectation on the above influencing relationship were analyzed based on the uncertainty index of China’s economic policies and households database of China Family Panel Studies (CFPS) during the period 2010–2018, so as to clarify the complete path of economic policy uncertainty affecting resident happiness. Results show that the uncertainty of economic policy significantly reduces resident happiness. In the context of the uncertainty of economic policies, families can relieve such negative impacts as an increasing proportion of financial assets in their total assets. However, decreases in asset shares for household consumer goods and future expectation obviously lower resident happiness. The research conclusions provide important input in research on the influences of the uncertainty of economic policy on the quality of life and offer new evidences for the development of “happiness economics”. Full article
(This article belongs to the Special Issue Sustainability Assessment)
17 pages, 927 KiB  
Article
Valuation of Water Resource Green Efficiency Based on SBM–TOBIT Panel Model: Case Study from Henan Province, China
by Yiru Guo, Yan Hu, Ke Shi and Yuriy Bilan
Sustainability 2020, 12(17), 6944; https://doi.org/10.3390/su12176944 - 26 Aug 2020
Cited by 25 | Viewed by 2949
Abstract
With progress in China’s industrialization and urbanization, the contradiction of social and economic development with water resource supply–demand and water environmental pollution becomes increasingly prominent. To cope with the dual constraints of resource shortage and environmental regulations, the concept of water resource green [...] Read more.
With progress in China’s industrialization and urbanization, the contradiction of social and economic development with water resource supply–demand and water environmental pollution becomes increasingly prominent. To cope with the dual constraints of resource shortage and environmental regulations, the concept of water resource green efficiency that considers economic, environmental, and ecological factors is highly involved to promote sustainable economic development. The theoretical and practice circle devote to scientific green efficiency assessment of water resources and effective recognition of relevant influencing factors. However, to an extent they neglect social benefits brought by sustainable development and possible influences of industrial restructuring on green efficiency. They also lack concern on green efficiency of water resources in inland arid areas. To offset the disadvantages of existing studies, the philosophy of sustainable development was integrated into the input–output assessment system of green efficiency of water resources, and an assessment model was constructed using the SBM–Tobit (slack-based measure and Tobit) method. Moreover, a case study based on Henan Province, China was carried out. The green efficiencies of water resources in 18 cities of Henan Province during 2011–2018 were calculated. The operation mechanism of relevant influencing factors was discussed, and the methods to improve green efficiency of water resources were determined. Results reveal that the sustainable green efficiency of water resources in Henan Province increased in fluctuation during 2011–2018. The mean green efficiency increased from 0.425 in 2011 to 0.498 in 2018. At present, green efficiency of water resources in Henan Province remains at a low level, with a mean of 0.504. Reducing water consumption intensity and increasing investment to water environmental pollution technologies can promote green efficiency of water resources significantly. Conclusions provide a new method for scientific measurement and green efficiency assessment of water resources in inland arid areas. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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17 pages, 3360 KiB  
Article
Financial Sustainability Evaluation and Forecasting Using the Markov Chain: The Case of the Wine Business
by Nataliya Rekova, Hanna Telnova, Oleh Kachur, Iryna Golubkova, Tomas Baležentis and Dalia Streimikiene
Sustainability 2020, 12(15), 6150; https://doi.org/10.3390/su12156150 - 30 Jul 2020
Cited by 4 | Viewed by 2722
Abstract
This paper proposes a framework for assessing the financial sustainability of a wine producing company. The probabilistic approach is used to model the expected changes in the financial situation of an enterprise based on the historical trends. The case of an enterprise in [...] Read more.
This paper proposes a framework for assessing the financial sustainability of a wine producing company. The probabilistic approach is used to model the expected changes in the financial situation of an enterprise based on the historical trends. The case of an enterprise in Ukraine is considered as an illustration. The Markov chain is adopted for the forecasting exercise. Using the Markov chain framework allows one to predict the probability of financial security change for several periods ahead. The forecast relies on the transition probabilities obtained by exploiting the historical data. The proposed framework is implemented by construction of the financial security level transition matrices for three scenarios (optimistic, baseline and pessimistic). The case study of a Ukrainian wine producing company is considered. The possibilities for applying the proposed method in establishing anti-crisis financial strategy are discussed. The research shows how forecasting the financial security level of a company can serve in anti-crisis financial potential buildup. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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15 pages, 1991 KiB  
Article
Impact of Implementing a Deodorization System on the Functioning of a Waste Management Plant
by Łukasz Szałata
Sustainability 2020, 12(15), 5983; https://doi.org/10.3390/su12155983 - 24 Jul 2020
Cited by 4 | Viewed by 2372
Abstract
This article is an analysis of the impact of implementing technical and technological solutions in the form of a deodorization system, which was carried out on the basis of a case study in the years 2015 and 2019 of an existing waste management [...] Read more.
This article is an analysis of the impact of implementing technical and technological solutions in the form of a deodorization system, which was carried out on the basis of a case study in the years 2015 and 2019 of an existing waste management plant named located in the region of Lower Silesia. The method for determining the impact was based on an analytical method for estimating changes in plant operation parameters in relation to the emission of odor compounds, determined at selected reference points, during a period of normal operation before and directly after the implementation of the deodorization system. The purpose of this work is the evaluation of the impact of the deodorization system on the parameters determining the functioning of the plant—a mechanical-biological waste treatment facility in order to determine sustainability factors and their relative changes. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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22 pages, 2879 KiB  
Article
An Evaluation System for Sustainable Urban Space Development Based in Green Urbanism Principles—A Case Study Based on the Qin-Ba Mountain Area in China
by Xiaohui Yu, Sai Ma, Kang Cheng and Grigorios L. Kyriakopoulos
Sustainability 2020, 12(14), 5703; https://doi.org/10.3390/su12145703 - 15 Jul 2020
Cited by 51 | Viewed by 4375
Abstract
Since the 20th century, the deterioration of the ecological environment around the world has challenged urban space construction. With the development of urbanization, the consumption of resources and energy has increased, the level of biodiversity has decreased, environmental pollution is approaching the critical [...] Read more.
Since the 20th century, the deterioration of the ecological environment around the world has challenged urban space construction. With the development of urbanization, the consumption of resources and energy has increased, the level of biodiversity has decreased, environmental pollution is approaching the critical level, and the contradiction between human habitat activity and ecological environment has become increasingly prominent. The sustainable development of urban space along with its economic and social benefits, taking into account the quality of life and ecological environment, has become a new and important subject that needs to be explored. In this study, the indices of the evaluation system for sustainable urban spatial development in regions with underdeveloped economies but rich in ecological resources are arranged in sequence through the systematic coupling analysis of collaborative evaluation information and a quantitative analysis. The influences of urban space elements on sustainable urban development are disclosed. On the basis of the generated data, an evaluation system for sustainable urban spatial development with a complete set of information is proposed. The proposed system is applicable to urban spatial development evaluation in regions in China with underdeveloped economies but rich in ecological capital. First, the basic concept of system coupling is introduced, and a coupling relationship between urban sustainable development and urban space is proposed. Second, the elements of urban space and the sustainable development in the Qin-Ba mountain area are extracted, and the precedence diagram method is used to construct a sustainable evaluation system for urban space development in the Qin-Ba mountain area. Third, the sustainable evaluation process of urban spatial development is proposed. Finally, the sustainable evaluation system for urban spatial development in the Qin-Ba mountain area is applied to evaluate the urban spatial development in Shangluo, Qin-Ling Mountains, China. The results show that, among the investigated 14 indicators, the proportion of industrial land use mainly influences sustainable urban spatial development. As for the rest of the index factors, per capita green land area and green coverage ratio of built-up areas, per capita urban construction land area, proportion of forestry area, greening rate of built-up areas, total industrial dust emission density, proportion of cultivated area, and average volume fraction of residential areas are the secondary influencing factors of sustainable urban spatial development. The evaluation system in this research is constructed with the three aspects of “green coordination”, “green development”, and “green sustainability” of sustainable urban spatial development, and it complements the evaluation contents of urban–rural ecological space coordination, land resource protection, and green development community, and so on. The conclusion of this study not only can provide a useful reference for urban spatial development planning for underdeveloped ecological capital areas of China but also can provide a theoretical basis for the management and control policy of sustainable urban spatial development. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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18 pages, 2285 KiB  
Article
A General Framework for Sustainability Assessment of Sheet Metalworking Processes
by Hamed Gholami, Muhamad Zameri Mat Saman, Safian Sharif, Jauharah Md Khudzari, Norhayati Zakuan, Dalia Streimikiene and Justas Streimikis
Sustainability 2020, 12(12), 4957; https://doi.org/10.3390/su12124957 - 18 Jun 2020
Cited by 21 | Viewed by 5838
Abstract
The sheet metalworking industries possess minimal knowledge in the area of sustainability despite having served as sub-contractors to various industrial sectors. This also highlights that suitable indicators for measuring the sustainability performance of sheet metalworking operations are poorly addressed. As sustainability assessment is [...] Read more.
The sheet metalworking industries possess minimal knowledge in the area of sustainability despite having served as sub-contractors to various industrial sectors. This also highlights that suitable indicators for measuring the sustainability performance of sheet metalworking operations are poorly addressed. As sustainability assessment is regarded as a vital part of sustainable development, this paper has been aimed at establishing a general framework for sustainability assessment of sheet metalworking processes. The main attention was paid to two important processes—the cutting operations with a CNC turret punch press machine and sheet metal bending operations with CNC press brake machine. Stepwise guidelines to implement the proposed framework in sheet metalworking industries are consequently presented. Besides, this study contributes to developing an applicable sustainability indicator set for assessing such manufacturing processes. It makes a valuable contribution to advancing the narrow body of knowledge on the under-researched scope. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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23 pages, 501 KiB  
Article
Strategic Alliance for Vietnam Domestic Real Estate Companies Using a Hybrid Approach Combining GM (1,1) with Super SBM DEA
by Chia-Nan Wang, Hsien-Pin Hsu, Jing-Wein Wang, Yang-Chin Kao and Thi-Phuong Nguyen
Sustainability 2020, 12(5), 1891; https://doi.org/10.3390/su12051891 - 2 Mar 2020
Cited by 7 | Viewed by 4157
Abstract
The high economic development in Vietnam contributes much momentum to boost the estate industry in this country. However, competition in this market is also increased. To survive better in this industry, the estate companies in the Vietnam estate industry can apply strategic alliance [...] Read more.
The high economic development in Vietnam contributes much momentum to boost the estate industry in this country. However, competition in this market is also increased. To survive better in this industry, the estate companies in the Vietnam estate industry can apply strategic alliance which, however, depends heavily on forming the right partnership. For this purpose, a hybrid approach combining Grey Theory with Data Envelopment Analysis (DEA) has been proposed in this research to assess and predict the performance of some Vietnamese estate companies, in addition to helping to form the right partnership. For empirical study, 16 companies in the Vietnam estate industry have been selected as Decision Making Units (DMUs). After collecting these DMUs’ historical data in the time period 2012-2017, the grey model GM (1,1) was first used to forecast the performance of these DMUs in 2018-2020. Then, the slacks-based measure (SBM) super efficiency (super SBM) model was used to assess their performance. To initiate partnerships, Becamex Infrastructure Development Joint Stock Company (IJC) has been selected as a target company and it can develop 15 different strategic alliance scenarios. The experimental results show that only some of the scenarios are beneficial. Thus, prudence is a necessity when using strategic alliance. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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0 pages, 724 KiB  
Article
An integrated Multi-Criteria Decision Making Model for Sustainability Performance Assessment for Insurance Companies
by Ramin Gharizadeh Beiragh, Reza Alizadeh, Saeid Shafiei Kaleibari, Fausto Cavallaro, Sarfaraz Hashemkhani Zolfani, Romualdas Bausys and Abbas Mardani
Sustainability 2020, 12(3), 789; https://doi.org/10.3390/su12030789 - 21 Jan 2020
Cited by 69 | Viewed by 8341
Abstract
To stay competitive in a business environment, continuous performance evaluation based on the triple bottom line standard of sustainability is necessary. There is a gap in addressing the computational expense caused by increased decision units due to increasing the performance evaluation indices to [...] Read more.
To stay competitive in a business environment, continuous performance evaluation based on the triple bottom line standard of sustainability is necessary. There is a gap in addressing the computational expense caused by increased decision units due to increasing the performance evaluation indices to more accuracy in the evaluation. We successfully addressed these two gaps through (1) using principal component analysis (PCA) to cut the number of evaluation indices, and (2) since PCA itself has the problem of merely using the data distribution without considering the domain-related knowledge, we utilized Analytic Hierarchy Process (AHP) to rank the indices through the expert’s domain-related knowledge. We propose an integrated approach for sustainability performance assessment in qualitative and quantitative perspectives. Fourteen insurance companies were evaluated using eight economic, three environmental, and four social indices. The indices were ranked by expert judgment though an analytical hierarchy process as subjective weighting, and then principal component analysis as objective weighting was used to reduce the number of indices. The obtained principal components were then used as variables in the data envelopment analysis model. So, subjective and objective evaluations were integrated. Finally, for validating the results, Spearman and Kendall’s Tau correlation tests were used. The results show that Dana, Razi, and Dey had the best sustainability performance. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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14 pages, 1633 KiB  
Article
Evolution of Carbon Shadow Prices in China’s Industrial Sector during 2003–2017: A By-Production Approach
by Wenyin Cheng, Zhusong Yang, Xia Pan, Tomas Baležentis and Xueli Chen
Sustainability 2020, 12(2), 722; https://doi.org/10.3390/su12020722 - 19 Jan 2020
Cited by 9 | Viewed by 3222
Abstract
Global warming and the rapid growth of carbon emissions have attracted the attention of governments and academia throughout the world. In 2006, China surpassed the United States as the emitter of the greatest volume of carbon, the largest contribution of which is derived [...] Read more.
Global warming and the rapid growth of carbon emissions have attracted the attention of governments and academia throughout the world. In 2006, China surpassed the United States as the emitter of the greatest volume of carbon, the largest contribution of which is derived from China’s industrial sector. This study investigated the evolution of industrial carbon shadow prices (CSPs) in China at the provincial level to assess the opportunity costs in terms of value added foregone owing to decreasing carbon emissions. A dual formulation of the by-production data envelopment analysis (DEA) model was applied to estimate the industrial carbon abatement costs in China during 2003–2017. This study represents the first attempt to apply the dual by-production DEA model for this purpose. Empirical results showed that industrial CSP increased by 3.83% annually and that the average provincial CSP was approximately $562.43 USD/ton. A significant upturn in the CSP occurred after 2006. Furthermore, disparities of changes in industrial CSP over time were checked using the test of sigma convergence. Regional divergence was observed for the period 2011–2017. Policy implications were derived from the empirical results in terms of improvements regarding carbon abatement. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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19 pages, 506 KiB  
Article
Sustainability Assessment Using Economic Value Added
by Miriam Jankalová and Jana Kurotová
Sustainability 2020, 12(1), 318; https://doi.org/10.3390/su12010318 - 31 Dec 2019
Cited by 27 | Viewed by 8889
Abstract
Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitable solution. The aim of the paper is [...] Read more.
Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitable solution. The aim of the paper is to apply the Economic Value Added methodology to real-life corporate data and present the company’s value through a case study. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents) about sustainability, corporate social responsibility, Sustainable Value concept, and Economic Value Added (EVA) methodology; and the company’s financial statements with notes of the selected company) using Internet and research databases and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. In addition to the positives, this evaluation method also has negatives, including limitations (problems) in measuring a company’s value. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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21 pages, 1319 KiB  
Article
Evaluation Research of Green Innovation Efficiency in China’s Heavy Polluting Industries
by Zhong Fang, Hua Bai and Yuriy Bilan
Sustainability 2020, 12(1), 146; https://doi.org/10.3390/su12010146 - 23 Dec 2019
Cited by 57 | Viewed by 5053
Abstract
Recently, green innovation efficiency, which considers innovation and environmental factors, is gradually becoming important for the sustainable development of Chinese heavy polluting industries because of the increasing strictness in China’s environmental regulations. Previous studies ignore the impact of external environmental factors on the [...] Read more.
Recently, green innovation efficiency, which considers innovation and environmental factors, is gradually becoming important for the sustainable development of Chinese heavy polluting industries because of the increasing strictness in China’s environmental regulations. Previous studies ignore the impact of external environmental factors on the efficiency of green industry innovation and fail to explain the complex relationship between environmental and technical efficiency fully. Therefore, a non-radial directional distance function-data envelopment analysis (DDF-DEA) three-stage green innovation efficiency evaluation model was constructed to measure the green innovation efficiency of China’s heavy polluting industries objectively and explore the impact mechanism of external factors. Then, the aforementioned model was used to conduct an empirical test on China’s heavy polluting industries. Results indicate that the green innovation efficiency of heavy polluting industries is generally low in China, and the entire industry is in the transitional stage of “effective innovation but not green.” The uncertainty of the effect of the environmental regulation policy, the over-reliance on external technologies, and the scale diseconomies of industries, which are the key factors in improving the green innovation efficiency of China’s heavy polluting industries, have a significant negative impact on green innovation efficiency. The conclusions of this study can provide a useful reference for China and other emerging markets to formulate reasonable environmental regulations and green transition of heavy polluting industries. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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25 pages, 2118 KiB  
Article
The Impact of Value Created by Culture on Approaching the Sustainable Development Goals: Case of the Baltic States
by Dalia Streimikiene, Asta Mikalauskiene and Ilona Kiausiene
Sustainability 2019, 11(22), 6437; https://doi.org/10.3390/su11226437 - 15 Nov 2019
Cited by 20 | Viewed by 5319
Abstract
Culture plays an important role in implementing sustainability principles and approaching sustainable development goals across different countries. This paper aims to analyse the relationship between the value created by culture and the implementation of sustainable development goals of countries. The majority of attention [...] Read more.
Culture plays an important role in implementing sustainability principles and approaching sustainable development goals across different countries. This paper aims to analyse the relationship between the value created by culture and the implementation of sustainable development goals of countries. The majority of attention in this research is devoted to composing and calculating the integrated cultural value index, which provides clear linkages between value created by culture and sustainable development goals. An expert survey was conducted, during which experts had to assess indicators by ranking them according to importance. There have been 14 indicators included in total to calculate the integrated cultural value index. The values created by culture in the selected Baltic States have been determined by calculating the weight coefficient of each indicator and providing a composite cultural value index. Statistical data analysis unquestionably confirms that cultural input when implementing sustainable development goals is significant, because there exists a very strong positive relationship between the cultural value index and achieved sustainable development goals in all three case studies. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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23 pages, 879 KiB  
Article
Assessment of Entrepreneurial Traits and Small-Firm Performance with Entrepreneurial Orientation as a Mediating Factor
by Tazeen Imran, Rizwan Raheem Ahmed, Dalia Streimikiene, Riaz Hussain Soomro, Vishnu Parmar and Jolita Vveinhardt
Sustainability 2019, 11(19), 5301; https://doi.org/10.3390/su11195301 - 26 Sep 2019
Cited by 14 | Viewed by 4421
Abstract
Entrepreneurship is considered to be one of the most critical factors contributing to the successful performance of business, innovations, and growth of the economy. Entrepreneurship is the main driver of innovation and sustainable business. The purpose of this research is to assess the [...] Read more.
Entrepreneurship is considered to be one of the most critical factors contributing to the successful performance of business, innovations, and growth of the economy. Entrepreneurship is the main driver of innovation and sustainable business. The purpose of this research is to assess the main traits that are deemed essential for the successful performance of a firm. A model is developed to assess how entrepreneurs’ creativity, self-efficacy, and achievement motivation influence the performance of small firms through the role of entrepreneurial orientation (EO) as a mediating variable. The hypotheses are tested by using Smart PLS (partial least squares path modeling) on a sample of 353 business owners to seek the insight of entrepreneurial traits on small-firm performance. The findings of the research show that self-efficacy and EO have a significant and positive association with the performance of a firm, while creativity and internal locus of control are fully mediated by EO. The subjective measures are used to examine the performance of a firm in terms of growth, sustainability, and financial performance, but the same can also be assessed by objective measures. The practical implication of this research provides entrepreneurs with a different perspective of the entrepreneurial traits that contribute to successful firm performance. The originality of the research lies in the attempt to explore the entrepreneurial traits that significantly influence the effectiveness of the performance of firms in the Pakistani context. Full article
(This article belongs to the Special Issue Sustainability Assessment)
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