A framework of sustainable consumption and production from the production perspective: Application to Thailand and Vietnam

JOURNAL OF CLEANER PRODUCTION

卷:276

Article

Yagi, Michiyuki¹  Kokubu, Katsuhiko² 

[1] Shinshu Univ, Fac Econ & Law, 3-1-1 Asahi, Matsumoto, Nagano 3908621, Japan

[2] Kobe Univ, Grad Sch Business Adm, Nada Ku, 2-1 Rokkodai Cho, Kobe, Hyogo 6578501, Japan

关键词: Sustainable development goals;    Sustainable consumption and production;    Environmental management systems;    Environmental management accounting;    Thailand and Vietnam;   

DOI  :  10.1016/j.jclepro.2020.124160

来源: Elsevier

【 摘 要 】

In the Sustainable Development Goals (SDGs) adopted by the United Nations (UN), goal 12 (ensure sustainable consumption and production [SCP] patterns) has eight outcome targets (12.1-12.8) and three targets for the means of implementation (MoI) (12.a-12.c). This SCP-via-SDGs approach is a much narrower, specific concept based on historical agreements that range from the Stockholm conference (1972) to the 10-Year Framework of Programmes (10YFP) (2012-2022). Meanwhile, the academic SCP is a highly interdisciplinary and complex approach that pursues an answer to what sustainability is, and it has not explicitly provided the SCP-via-SDGs framework at present. Thus, this study proposes a five-by-five framework for the SCP-via-SDGs approach from the production perspective (i.e., for individual firms), following the literature on corporate environmental management. The five stages (IeV) consider environmental management systems (EMS; I. strategy and process) for target 12.4, environmental management accounting (EMA; II. accounting and disclosure) for 12.6, and environmental management control systems (EMCS; III. financial, IV. environmental, and V. overall performance) for 12.2. Meanwhile, the five factors (1-5) consider the baseline and material flow (MF) factors (total waste, hazardous waste, raw materials used, and recycled waste) for targets 12.3 and 12.5. As an application, this study surveyed non-financial listed firms in Vietnam and compared the results to a previous study on Thailand. The results show that the firms are more likely to be at stage III (financial performance of EMCS) in Thailand and stage I or II (EMS or EMA) in Vietnam, suggesting that each market requires its own SCP policies, depending on the economic growth of each. (C) 2020 Elsevier Ltd. All rights reserved.

【 授权许可】

Free