Purpose – The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to...

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to assign the costs of environmental impacts correctly to their perpetrators. This article attempts to...

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are...

This paper presents social responsibility of business organisations not as a “nice to do” gesture but rather as a critical driver of corporate performance. The paper proposes a perspective on how social responsibility is currently perceived by the global business community, how it is defined...

This conceptual paper presents a process model combining TQM values and indicators of sustainable development (SD). The intention is to find synergies in applying a process view on different systems for SD measurements. A global process is introduced and global sustainability is related to...

Environmental law has developed rapidly in the twentieth century, but Britain lacks an environmental code. Cost of compliance is likely to rise rapidly as the number of statuary offences increases. Environmental legislation gives regulators the power to rectify damage caused by polluters. As a...

This paper surveys the evidence that environmental auditing systems (EMSs), and the standard setting bodies represented by ISO 14001 and EMAS, have failed to meet their objectives on two counts. First, the standards will not lead to sustainability and second, they will not be any more...

Purpose – This study aims to explore the barriers to implementation of ISO 9000 in China, and to identify how these barriers can be overcome. Design/methodology/approach – Using a structural questionnaire survey, this paper examines the main barriers for enterprises in effective...

This paper presents an example of how to integrate the values of sustainable development in a business excellence model. It discusses definitions and measures of sustainable development, integrating values of total quality management with global human and environmental stakeholder interests....

BEST business excellence addresses the issue of excellence and sustainability from four perspectives: bio/physical, economic, social, and technological. The concept of BEST business excellence seeks to address the balance of objectives that many academics and practitioners alike believe are...