Introducing an application of an industry 4:0 solution for circular supply chain management
معرفی کاربرد راه حل صنعت 4:0 برای مدیریت حلقه تأمین دایره ای-2021
In recent years, sustainable supply chain management practices have been adopted by companies that desire to reduce the negative environmental and social impacts within their supply chains. Within this perspective, a circular approach has been developed in the supply chain literature. Circular economy models and solutions assisted by industry 4.0 technologies have been developed to transform products in the end of their life cycle into new products with different use. In this paper an industry 4.0 waste-to- energy solution is developed and applied in a pilot case study comprised by a real-world supply chain to evaluate the sustainability performance of circular supply chain management (CSCM). The ﬁndings show that redesigning supply chains for circular economy with the use of Industry 4.0 technologies, can enable circular supply chain management. Clear beneﬁts are provided linking the proposed solution to the six circular economy dimensions of the ReSOLVE model i.e. regenerate, share, optimize, loop, virtualise, and exchange. Improved availability of personnel (5% and 15%) and ﬂeet resources (15%) are identiﬁed as some of the key quantitative beneﬁts, while supply chain traceability through the full visibility and automation offered by the proposed solution, are some of the key non-quantiﬁable out- comes. The present work seeks to contribute to the existing literature by providing empirical evidence of how industry 4.0 and circular economy are applied in practice. Implications for managers and policy makers, along with the study limitations and further research paths are also presented.© 2021 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-NDlicense (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords: Circular economy | Circular supply chain management (CSCM) | Industry 4.0 | Waste-to-energy | ReSOLVE model
Environmental hotspots analysis: A systematic framework for food supply chains and implementation case in the UK poultry industry
تجزیه و تحلیل کانون های محیطی: چارچوبی سیستماتیک برای زنجیره های تأمین مواد غذایی و موارد پیاده سازی در صنعت طیور انگلیس-2021
Environmental sustainability analyses of end-to-end food supply chain (SC) operations need to be per- formed regularly to accommodate reconﬁguration opportunities arising in the global business landscape. This research scrutinises the pertinent literature and identiﬁes the challenges of data availability, data obsolescence, computational complexity, and data speciﬁcity that associate to well-established environmental assessment methodologies, and proposes a stepwise approach that considers key players and processes for generating “close to real-time snapshots” of the main environmental hotspots for the focus ﬁrm. The applicability of the proposed systematic approach is demonstrated via an implementation at a resource-intensive sector of signiﬁcant scale, i.e., the UK poultry industry. Overall, this research con- tributes to the SC environmental sustainability management domain by guiding the mapping and identiﬁcation of environmental hotspots across end-to-end networks of operations in the form of a stepwise framework, and through articulating several research propositions.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Environmental sustainability | Hotspots analysis | Food supply networks | Supply chain management | Systematic approach
Developing and solving an integrated model for production routing in sustainable closed-loop supply chain
توسعه و حل یک مدل یکپارچه برای مسیر یابی تولید در زنجیره تأمین حلقه بسته پایدار-2021
Social and environmental sustainability has gained increasing importance in today’s complex supply chains. Accordingly, an integrated model for production routing in the sustainable closed-loop supply chain is presented in the current study. A three-objective mathematical model is also proposed to minimize supply chain costs, maximize social responsibility or social beneﬁts, and ﬁnally, minimize environmental emissions. Sample trial problems are solved in three groups of the small, medium, and large size using the BCO algorithm. To prove the efﬁciency of this algorithm, its results are compared with the results using the NSGA-II algorithm in terms of comparative metrics such as quality, diversity, and spacing, as well as the runtime to the solution. According to the results, in all cases, the BCO algorithm outperformed the NSGA-II algorithm as it achieved more qualitative and near-optimal solutions. Also, the diversity metric values showed that the BCO algorithm is stronger in the exploration and extraction of the solution feasible region. The results of the metric of spacing and runtime to solution also showed that the NSGA-II algorithm achieves the solution in lower runtime than the BCO algorithm and searches solutions space in a more uniform manner.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Closed-loop supply chain | Sustainability | Production routing
Efficient and sustainable closed-loop supply chain network design: A two-stage stochastic formulation with a hybrid solution methodology
طراحی شبکه زنجیره تامین حلقه بسته کارآمد و پایدار: یک فرمول تصادفی دو مرحله ای با روش راه حل ترکیبی-2021
In recent years, consumers and legislators have pushed companies to design their supply chain networks to consider environmental and social impacts as an important performance outcome. Due to the role of resource utilization as a key component of logistics network design, another primary goal of design is ensuring available scarce resources are used as efficiently as possible across all facilities. To address efficiency issues in a sustainable closed-loop supply chain network, a stochastic integrated multi-objective mixed integer nonlinear programming model is developed in this paper, in which sustainability outcomes as well as efficiency of facility resource utilization are considered in the design of a sustainable supply chain network. In doing so, efficiency is assessed using a bi-objective output-oriented data envelopment analysis model. A hybrid three-step solution methodology is presented that creates a linear form of the original mixed integer nonlinear programming problem using piecewise McCormick envelopes approach. In the second step, an aggregated single objective programming model is derived by exploiting the multi-choice goal programming. Finally, a Lagrangian relaxation algorithm is developed to effectively solve the latter stochastic single objective mixed integer linear programming problem. The application of the proposed approach is investigated with data drawn from a case study in the electronics industry. This case study illustrates how firms may balance sustainability and efficiency in the supply chain network design problem. Further, it demonstrates the integration of efficiency results in improving economic aspects of sustainability as well as social responsibility outcomes, but also highlights the trade-offs that exist between efficiency and environmental impacts.
Keywords: Closed-loop supply chain network | Sustainability | Data envelopment analysis | Stochastic programming | Multi-choice goal programming | Lagrangian relaxation
Making the invisibles visible: Including animals in sustainability (and) accounting
قابل مشاهده کردن نامرئی ها: شامل حیوانات در حسابداری و پایداری-2021
In this essay we draw attention to a crisis that touches upon a great number of individuals: the plight of non-human animals. Billions of farmed animals are slaughtered each year to produce for instance food and clothes, while wild animals experience various degrees of human-induced harms. Yet, non-human animals are largely invisible in discussions of sustainability and associated accounting efforts. This is due to a problematic ontology that leaves domesticated animals hovering between society and nature while grouping wild animals with their habitats and inanimate things. Our purpose is to consider how to make animals visible in sustainability (and) accounting. To that end, we first illustrate how sociology and philosophy, among other disciplines, have begun to shift towards the view that non-human animals are worthy of our moral, political and legal consideration. We then develop a view of sustainability that explicitly includes animals and introduce an accounting framework with examples of indicators to track progress from no rights to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability
Analysing the inhibitors of complexity for achieving sustainability and improving sustainable performance of petroleum supply chain
تجزیه و تحلیل مهارکننده های پیچیدگی برای دستیابی به پایداری و بهبود عملکرد پایدار زنجیره تأمین نفت-2021
In the era of business sustainability, the modern supply chain is becoming complex due to several inhibitors such as uncertainty in the market, technological innovation, environmental protocols, cross-border trade regulations, and many stakeholders’ involvement. In the existing literature, minimal discussion to study the inhibit supply chain complexity (SCC) inhibitors for achieving sustainability. Therefore, the study analyses the inhibitors to SCC and supply chain sustainability (SCS) jointly. The combined examination of the underlying relationship for improving the Petroleum Supply Chain’s sustainable performance (PSC) is arguably one of the complex sectors with a significant impact on the environment and sustainability. The inhibitors to SCC and SCS are identified through extensive literature review and experts’ opinions. Through a structured questionnaire, data were collected from PSC experts. An integrated approach of analytic hierarchy process (AHP) and interpretive structural modelling (ISM) is proposed to prioritize and examine the underlying relationship between inhibitors. This study explores the driving and dependence power of the inhibitors. The results indicate that most of the SCS inhibitors, such as institutional pressures (laws and regulations), strategic lack of strategic supplier alliance, market threat, act as drivers of SCC inhibitors, such as technological complexity, horizontal complexity, and complexity of customers. The study’s findings would help the supply chain managers and the petroleum sector policymakers to make better decision to overcome the challenges for achieving sustainability in PSC.
Keywords: Petroleum supply chain | Environment and sustainability | Complexity | Business strategy | Interpretive structural modelling | Performance
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
پایداری در معرض خطر در Covid-19: بررسی نقش حسابداری در رسیدگی به بحران های زیست محیطی-2021
In this paper, we reflect and provide insights on the environmental implications of postCOVID-19 economic recoveries. More specifically, we highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus. We then raise some concerns about the ‘illusionary’ positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery. We contend that the current accounting and accountability mechanisms employed in economic stimulus programs, as well as traditional environmental accounting approaches, are inadequate and limiting to achieve long-term sustainability change. The paper concludes by offering accounting practitioners and researchers some possibilities to take a step forward and develop new understandings of social and environmental value consistent with ecological principles and sustainable development—and hope that these reflections will contribute to a broader debate on the role of accounting for sustainable development in the Anthropocene
keywords: بحران زیست محیطی | کووید -19 | حسابداری اجتماعی و زیست محیطی | مسئوليت | Environmental crisis | COVID-19 | Social and environmental accounting | Accountability
Critical reflections of accounting and social impact (Part I)
بازتاب انتقادی حسابداری و تأثیر اجتماعی-2021
This special issue on Accounting and Social Impact consists of two parts that will be hosted in separate issues of the journal. Here in part I we introduce the concepts and themes of social impact, before analyzing how the exposure of researchers to impact assessment regimes introduces pressures on researchers to seek specific kinds of impact. We go on to discuss the various contributions included in this issue that cover themes of accountability, sustainability, control and gender in a diverse range of organizational forms that sit in the spheres of the public, private and third sectors. The second part, in a later issue, will examine how accountability, power and control issues create impacts in non-governmental and other not-for-profit organizations.
Managing micro and small enterprise supply chains: A multi-level approach to sustainability, resilience and regional development
مدیریت زنجیره تأمین شرکت های خرد و کوچک: رویکردی چند سطح برای پایداری ، انعطاف پذیری و توسعه منطقه ای-2021
Amidst the high number of frameworks associated with supply chain sustainability (SCS), proper consideration to the role and importance of micro and small enterprises (MSEs) has been missing in the literature. To address this research gap, this paper investigates the driving factors that support MSE supply chains to achieve sustainability. We employ institutional and complexity theories to broaden our understanding of the dynamics behind neglected supply chain structures, especially the ones predominantly formed by MSEs. An in-depth nested case study is carried out in a MSE supply chain in an emerging economy, where 33 supply chain players were involved in the data collection. Using a combination of deductive and inductive approaches to analyze the data, we find that to truly implement SCS, research and practice should consider not only the strategic, structural and process levels, but also the contextual level, which is critical dimension to SCS dynamics. Results show that MSE supply chains contribute significantly to regional socio-economic development due to their local roots and regional history. Also, findings demonstrate that MSE supply chains have enhanced resilience to crises (e.g., economic, political and other disruptions) because they are often focused on long-standing economic activities within the regional ecosystems. This paper contributes to theory by arguing that SCS is a much more complex phenomenon in practice than the current theory implies. Therefore, incorporating the diversity from reality and the peculiarities of MSE supply chains into the SCS debate helps the literature to get closer to the SCS practice.
Keywords: Supply chain sustainability | Micro and small enterprise supply chains | Supply chain resilience | Regional development | Emerging economy
The adoption of circular economy practices in supply chains – An assessment of European Multi-National Enterprises
The adoption of circular economy practices in supply chains – An assessment of European Multi-National Enterprises-2021
The European Commission Circular Economy Action Plan aims at fostering a society based on sustainable pro- duction and consumption. Within this context, industrial organisations are called to implement a wide set of practices to drive this transition: manufacturing easy-to-repair and sustainable products, adopting solutions aimed at extending product lifetime, and promoting remanufacturing and materials’ recycling. A major contribution is expected from Multi-National Enterprises (MNEs), as these organizations dominate the European economy and coordinate resource-intensive global supply networks. As such, this study assesses the Circular Economy-inspired initiatives promoted by the largest European MNEs. The content of sustainability reports is scrutinised, through a template analysis technique, in order to create a database of Circular Economy practices. Key findings include the degree of implementation, the level of involvement of supply chain partners, and the drivers behind the implementation of such practices. Furthermore, a conceptual framework is proposed, in order to describe the adoption of Circular Economy practices as a supply chain process. A theoretical discussion explores the role of institutional pressures and supply chain integration to shape the transition towards the adoption of Circular Economy practices in global supply chains.
Keywords: Circular economy | Fortune 500 | Sustainability | MNEs | Supply chain integration | Institutional theory