Purpose – The aim of this paper is to identify key categories of Sustainable supply chain management (SSCM) and related practices that are required to fulfill the demands of sustainability and, therefore, contributing to sustainability performance. As part of this, the authors will identify...

Purpose – This paper aims to develop a multi-criteria decision framework (MCDF) for the selection of appropriate low carbon building (LCB) measures for office buildings in Hong Kong. Design/methodology/approach – The research was carried out through a critical literature review and a case...

Purpose – SCOR 10.0, released in late 2010, is the second version of the supply chain operations reference model (SCOR) to incorporate risk management processes, metrics and best practices. Given the paucity of studies that have explored the coverage and integration of supply chain risk...

The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this...

Resumen En los últimos años, ante el nuevo entorno empresarial, ha surgido la necesidad de realizar informes integrados; las empresas de la industria de productos del cuidado de la salud han sido pioneras e impulsoras en su elaboración. Para que la información incluida en este tipo de...

Conceptual frameworks (CF) have historically been used to develop program theory. We re-examine the literature about the role of CF in this context, specifically how they can be used to create descriptive and prescriptive theories, as building blocks for a program theory. Using a case example of...