Sustainable and Resilient Supply Chain: Volume 12

Resilient and sustainable supply chain management is emerging as a focused area of research in the field of supply chain management. This article aims to introduce this edition of Advances in Environmental Accounting and Management and explore opportunities for research related to resilient and sustainable supply chain management. A critical analysis of literature found the need for developing the theory underpinning resilient and sustainable supply chains and the need for rich empirical studies. The six articles included in this edition present a variety of contexts including food supply chain, environmental accounting models, energy sector, human resources, modern slavery, horticultural worker exploitation and sustainable transport in jurisdictions like Australia, European Union, Fiji and India. Overall, this edition contributes to both theoretical and empirical literature on resilient and sustainable supply chain management and presents a repository of research that explores this area using an accounting and environmental management perspective.

Considering sustainability and resilience together is crucial in food supply chain (FSC) management, as it ensures a balanced approach that meets environmental, economic and social needs while maintaining the system's capacity to withstand disruptions. Towards this, a multi-objective optimisation model is proposed in this study to create an integrated sustainable and resilient FSC. The proposed model employs four objective functions – each representing a dimension of sustainability and one for resilience and utilises an augmented ϵ-constraint method for solving. The findings highlight the interplay between sustainability aspects and resilience, illustrating that overemphasis on any single dimension can adversely affect others. Further, the proposed model is applied to the case of Indian mango pulp supply chain and several inferences are derived. The proposed model would assist decision-makers in making a well-balanced choice based on sustainability and resilience considerations.

Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have gained widespread acceptance, other initiatives like introducing the Carbon Tax in Australia have not been successful. This study examines the practical implementation of two environmental accounting models, the TBL and Carbon Tax, analysing their benefits and drawbacks and focusing on their application within the Australian accounting system. Using discourse and content analysis within two case studies of two different sectors – the banking sector (Westpac) and the manufacturing sector (BlueScope), this research contributes to the discourse concerning the implementation of such disclosures and how models such as the TBL and Carbon Tax initiative could be effectively used in practice. The results show that the implementation of the TBL was more widely adopted and seen as a positive factor in determining the company's environmental impact as viewed by investors. The Carbon Tax was initially adopted less frequently until modifications were made to allow for voluntary compliance. This was due to the misalignment of the cost of the tax with the financial priorities of each sector. Furthermore, the study suggests that a more comprehensive approach that leverages the strengths of both models to complement each other within an integrated framework may be the best solution for organisations seeking a more systemic approach to environmental disclosures and offsetting in their supply chain network.

The impact of COVID-19 on the lives of people and businesses across the globe was devastating. While governments across the world had undertaken a slew of measures to control the spread of the COVID-19 virus within their geography, many of these measures had long and unintended consequences. The restrictions imposed by the governments on the movement of people and goods across the world brought supply chains to a grinding halt. This study identifies the cascading effects of supply chain disruptions (SCDs) on the energy sector and thereby on the security of supply of energy from a European Union perspective. Since these systems are closely integrated and the impact of COVID-19 needs to be analysed at a much broader level, this study uses a systems-thinking approach to study the effect of SCDs on energy services. The study develops a causal loop model to gain further insight into how SCDs caused by COVID-19 affected the coping capabilities of society and how critical services were affected. Furthermore, the study puts forth certain policy recommendations for both businesses and governments to prepare for and protect against a similar situation in the future.

Based on the conservation of resource (COR) theory, this study explores employees’ learning agility (ELA) as an antecedent of knowledge sharing behaviour, specifically in the supply chain environment. However, such discretionary behaviour can be negatively affected by the prevalence of psychological contract breaches. According to COR theory, employees' resources (knowledge, ability and skills) act as motivational factors that employees strive to protect, retain and at the same time invest in favour of obtaining more resources. On the other hand, when resource loss weighs more than resource gain, an individual agitated with resource depletion will minimise resource loss by decreasing their effort for future displays of resources. A random sample of 418 participants from the public sector in the Fiji Islands yielded a sample of 418 participants. The proposed model was analysed through structural equation modeling (SEM) to determine its fit. The analysis supports the proposed theoretical framework, providing a new dimension for ELA as an unexplored phenomenon for knowledge sharing behaviour (KSB) in the supply chain. The study specifically draws the attention of policymakers on industry, innovation and infrastructure (SDG09), where immediate actions are needed to create resilient supply chain management through ELA. Research shows that agile employees can easily adapt to unexpected changes, actively participate in discussions and quickly contribute to innovative and creative solutions. KSB can be further developed through a culture of learning and sharing, rewards for KSB, psychological support and upholding its promised obligations through regular communication, establishing a more resilient supply chain management.

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia – modern slavery legislation and horticultural ¹ worker exploitation – the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices.

The study aims to critically evaluate the Kochi Water Metro as a model for sustainable urban transportation and extract valuable lessons for policymakers and cities seeking similar initiatives. The study employs a qualitative data-driven approach, utilising a longitudinal case study design, open-ended interview questions, direct observations and qualitative content analysis. The Kochi Water Metro has emerged as a transformative urban mobility initiative, enhancing connectivity while simultaneously reducing congestion on roads. The project's sustainable practices have minimised its carbon footprint, contributing to environmental sustainability. Economic benefits have accrued through increased tourism, employment opportunities and improved local livelihoods. The project's adaptability to local conditions and changing needs further underscores its sustainability. Limited data from the project's early years necessitate further longitudinal analysis. The focus on benefits may overlook potential challenges, warranting broader investigation. Reliance on qualitative data may restrict generalisability. The Kochi Water Metro serves as a beacon for sustainable and equitable transportation solutions. It serves as a blueprint for policymakers, providing practical lessons in project implementation, especially its integration with existing modes enhances overall urban mobility. Policymakers should consider replicating elements such as electric boats and integrated networks, while emphasising environmental sustainability, accessibility and community engagement. The comprehensive evaluation provides valuable insights into the project's tangible impacts and replicable elements. The innovative approach blends sustainable practices, operational resilience and community engagement, serving as a model for cities seeking sustainable, equitable and efficient transportation solutions.