Moving towards sustainability: A theoretical design of environmental performance measurement systems

Pham, H; Sutton, BG; Brown, PJ; Brown, DA

Moving towards sustainability: A theoretical design of environmental performance measurement systems

Pham, H

Sutton, BG Brown, PJ Brown, DA

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Publisher:: Elsevier BV
Publication Type:: Journal Article
Citation:: Journal of Cleaner Production, 2020, 269, pp. 122273-122273
Issue Date:: 2020-10-01

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Field	Value	Language
dc.contributor.author	Pham, H https://orcid.org/0000-0003-2650-746X
dc.contributor.author	Sutton, BG
dc.contributor.author	Brown, PJ
dc.contributor.author	Brown, DA
dc.date.accessioned	2020-10-04T04:37:02Z
dc.date.available	2020-10-04T04:37:02Z
dc.date.issued	2020-10-01
dc.identifier.citation	Journal of Cleaner Production, 2020, 269, pp. 122273-122273
dc.identifier.issn	0959-6526
dc.identifier.uri	http://hdl.handle.net/10453/143065
dc.description.abstract	© 2020 We develop and explain how environmental performance measurement systems (EPMS) can be designed to overcome some key design issues identified from extant EPMS research. We take an interdisciplinary approach integrating science and sustainability theories into accounting research to theoretically develop six key design principles for a valid decision-useful EPMS framework. Our theoretical framework, comprising established theoretical and causal links between the organization's summary sustainability measure and its drivers, provides insight into how management decisions at the operational level influence economic and environmental sustainability value created for the organization, thus supporting sustainability-related decision making. We test the framework in an irrigated agriculture setting using simulation modeling. Measured parameter values for key sustainability measures theoretically derived from the design principles are compared with optimal values to identify production processes for improvement. The empirical results showed significant simultaneous improvement in water and economic sustainability performance, resulting from a change in one targeted production practice. While our model demonstrates how the quality of sustainability-related information and decision making can be improved within a specific organizational setting, it also provides a generalizable tool for resolving the wicked problems of sustainable natural resource use.
dc.language	en
dc.publisher	Elsevier BV
dc.relation.ispartof	Journal of Cleaner Production
dc.relation.isbasedon	10.1016/j.jclepro.2020.122273
dc.rights	info:eu-repo/semantics/closedAccess
dc.subject	0907 Environmental Engineering, 0910 Manufacturing Engineering, 0915 Interdisciplinary Engineering
dc.subject.classification	Environmental Sciences
dc.title	Moving towards sustainability: A theoretical design of environmental performance measurement systems
dc.type	Journal Article
utslib.citation.volume	269
utslib.for	0907 Environmental Engineering
utslib.for	0910 Manufacturing Engineering
utslib.for	0915 Interdisciplinary Engineering
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Transdisciplinary Innovation
utslib.copyright.status	closed_access	*
dc.date.updated	2020-10-04T04:36:50Z
pubs.publication-status	Accepted
pubs.volume	269

Abstract:

© 2020 We develop and explain how environmental performance measurement systems (EPMS) can be designed to overcome some key design issues identified from extant EPMS research. We take an interdisciplinary approach integrating science and sustainability theories into accounting research to theoretically develop six key design principles for a valid decision-useful EPMS framework. Our theoretical framework, comprising established theoretical and causal links between the organization's summary sustainability measure and its drivers, provides insight into how management decisions at the operational level influence economic and environmental sustainability value created for the organization, thus supporting sustainability-related decision making. We test the framework in an irrigated agriculture setting using simulation modeling. Measured parameter values for key sustainability measures theoretically derived from the design principles are compared with optimal values to identify production processes for improvement. The empirical results showed significant simultaneous improvement in water and economic sustainability performance, resulting from a change in one targeted production practice. While our model demonstrates how the quality of sustainability-related information and decision making can be improved within a specific organizational setting, it also provides a generalizable tool for resolving the wicked problems of sustainable natural resource use.

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http://hdl.handle.net/10453/143065