23 results on '"Suzana Grubnic"'
Search Results
2. Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations
- Author
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Suzana Grubnic, Georgios Georgakopoulos, and Ian Thomson
- Subjects
Sustainable development ,Public Administration ,Sociology and Political Science ,business.industry ,Corporate governance ,05 social sciences ,Public sector ,Equity (finance) ,Accounting ,050201 accounting ,General Business, Management and Accounting ,0502 economics and business ,Intergenerational equity ,Key (cryptography) ,business ,050203 business & management ,Finance - Abstract
This review paper explores the key challenges associated with effective inter-generational equity accounts in relation to the governance of public sector organizations and sustainable development transformations. Three different approaches to inter-generational equity accounting are evaluated and an outline for future research is provided.
- Published
- 2018
3. A circular economy business model innovation process for the electrical and electronic equipment sector
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Christine Cole, Jennifer Pollard, Mohamed Osmani, James Colwill, and Suzana Grubnic
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9. Industry and infrastructure ,Renewable Energy, Sustainability and the Environment ,Process (engineering) ,020209 energy ,Strategy and Management ,Circular economy ,media_common.quotation_subject ,05 social sciences ,02 engineering and technology ,Building and Construction ,Business model ,Industrial and Manufacturing Engineering ,Business model innovation ,Scarcity ,Work (electrical) ,050501 criminology ,0202 electrical engineering, electronic engineering, information engineering ,Key (cryptography) ,Strategic management ,Industrial organization ,0505 law ,General Environmental Science ,media_common - Abstract
Faced with a scarcity of materials, increasing quantities of waste, and low rate of recovery, the electrical and electronic equipment sector has become a key focus in the drive for a transition to the circular economy. An increasing body of work has addressed the integration of the circular economy at a business model level but there is a limited understanding of a sector-wide approach to circular economy business model innovation. Additionally, no studies have been identified that endeavoured to develop a circular economy business model innovation process for electrical and electronic manufacturers. To address this gap, this research adopted a qualitative approach via seven iterative workshops with key stakeholders in the electrical and electronic equipment sector to inform the development and refinement of a Circular Economy Business Model Innovation Process Framework. The resulting Framework, which has five-fold interconnected layers, provides electrical and electronic equipment manufacturers with a comprehensive layered process for developing and implementing a circular economy business model tailored to their business offerings. Using the manufacturer’s business strategy as a starting point, the developed Framework prompts the integration of the circular economy into business practices. Influencing factors affecting the circular economy business model innovation process are addressed by identifying the associated challenges and opportunities and related policy. Finally, the Framework proposes circularity indicators relevant to electrical and electronic equipment, helping to ensure that the proposed circular economy actions are measurable and informed.
- Published
- 2021
4. Editorial
- Author
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Ian Thomson, Suzana Grubnic, and Georgios Georgakopoulos
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Sustainable development ,Public Administration ,Sociology and Political Science ,business.industry ,05 social sciences ,Accounting ,050201 accounting ,General Business, Management and Accounting ,0506 political science ,0502 economics and business ,050602 political science & public administration ,business ,Finance - Published
- 2018
5. New Development: Managing and accounting for sustainable development across generations in public services - and call for papers
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Suzana Grubnic, Georgios Georgakopoulos, Ian Thomson, and ABS RI (FEB)
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Environmental justice ,Sustainable development ,Social accounting ,Public Administration ,Sociology and Political Science ,business.industry ,Accounting ,Public administration ,General Business, Management and Accounting ,HF5601 ,Intergenerational equity ,Economics ,Public service ,business ,Finance ,Theme (narrative) - Abstract
Social and environmental justice across generations is a fundamental attribute of sustainable development. In this article, which is also a call for papers for a future theme in Public Money & Management (PMM), we develop our case for further research on how governments and public service organizations seek to address sustainable development in their decision-making processes. We believe that accounting for social and environmental aspects is an underdeveloped area of research and practice that is worthy of further critical enquiry. We therefore call on researchers and practitioners to submit their research to a themed issue of PMM on managing and accounting for sustainable development in public services.
- Published
- 2015
6. Exploring accounting-sustainability hybridisation in the UK public sector
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Ian Thomson, Georgios Georgakopoulos, Suzana Grubnic, and ABS RI (FEB)
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Organizational Behavior and Human Resource Management ,Information Systems and Management ,Sociology and Political Science ,business.industry ,Service delivery framework ,Resource constraints ,Social sustainability ,Public sector ,Accounting ,HG ,HF5601 ,Transformative learning ,Sustainability ,County council ,Agency (sociology) ,Sociology ,business - Abstract
The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic framework which we use to analyse the governing and mediating roles of accounting-sustainability hybrids in the Environment Agency (of England and Wales) and West Sussex County Council. Our analysis identifies that local accounting-sustainability hybrids contribute positively to improving eco-efficiency, have some impact on eco-effectiveness, but limited bearing on social justice. Emerging assemblages of accounting-sustainability hybrids create capacity for wider sustainability transformations, particularly through their mediating roles. However, a number of factors combine to frustrate further sustainability transformations within these organisations and those they are charged with governing. These factors include the structural constraints of the accounting-sustainability hybrids, influenced by a relatively weak local sustainability programmatic and the pressing need to meet increasing service delivery expectations in a period of severe resource constraints.
- Published
- 2014
7. Mobilising Management Control Systems to Manage Stakeholder Relationships
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Jacqueline Glass, Fong Ching Lam, and Suzana Grubnic
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Process management ,Control (management) ,Stakeholder ,General Medicine ,Business ,Management control system - Abstract
The aim of this paper is to augment Simons’ Levers of Control (LOC) framework to incorporate greater depth on the role of interactions between managers and stakeholders in the implementation of (su...
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- 2019
8. Configuring Packages of Control Systems to Materialize (and Manage) Latent Sustainability Tensions
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Jeremy Moon, Suzana Grubnic, Christian Herzig, and Jean-Pascal Gond
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Corporate sustainability ,Perspective (graphical) ,Sustainability ,General Medicine ,Business ,Environmental economics - Abstract
Although a growing stream of studies builds on the paradox perspective to analyze corporate sustainability, the material conditions that make sustainability tensions between economic, social and en...
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- 2019
9. Configuring management control systems: Theorizing the integration of strategy and sustainability
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Christian Herzig, Suzana Grubnic, Jeremy Moon, and Jean-Pascal Gond
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Sustainability accounting ,Information Systems and Management ,Process management ,business.industry ,Computer science ,Triple bottom line ,Environmental resource management ,Control (management) ,Organizational strategy ,Accounting ,Control system ,Sustainability ,Sustainability organizations ,business ,Finance ,Management control system - Abstract
Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons’ levers of control framework, we distinguish two possible uses of a MCS and a SCS—a diagnostic use and an interactive use—and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy.
- Published
- 2012
10. Climate change accounting research: keeping it interesting and different
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Markus J. Milne and Suzana Grubnic
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Carbon accounting ,business.industry ,Economics, Econometrics and Finance (miscellaneous) ,Global warming ,Environmental resource management ,Accounting research ,Climate change ,Variety (cybernetics) ,Accounting ,Greenhouse gas ,Accountability ,Sustainability ,Economics ,business - Abstract
PurposeThis paper aims to set out several of the key issues and areas of the inter‐disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue.Design/methodology/approachThe paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour.FindingsThe research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future.Originality/valueThe paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.
- Published
- 2011
11. LEADERSHIP IN PUBLIC SERVICES NETWORKS: ANTECEDENTS, PROCESS AND OUTCOME
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Ron Hodges, Graeme Currie, and Suzana Grubnic
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Distributed leadership ,ComputingMilieux_THECOMPUTINGPROFESSION ,Public Administration ,Sociology and Political Science ,Performance management ,business.industry ,media_common.quotation_subject ,Neuroleadership ,Public relations ,Shared leadership ,Transactional leadership ,Cost leadership ,Economics ,Public service ,Bureaucracy ,business ,media_common - Abstract
In this article, the authors examine the implementation of policy aimed to promote the role of organizational networks and distributed leadership in the establishment and consolidation of public service reform. In theory, leadership and networks should complement each other, with the less hierarchical logic of the network allowing leadership of change, distributed among network members, rather than led from a single organizational apex, to flourish. In practice, as a consequence of inherent bureaucracy, power differentials between network participants, and a strong centralized performance management policy regime, a relatively parsimonious form of distributed leadership is enacted, with the networks tending towards ‘managed partnerships’.
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- 2011
12. Enhancing Democratic Accountability in Health and Social Care:Health and Wellbeing Boards in England
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Suzana Grubnic and Stuart Cooper
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Strategic leadership ,Political science ,Democratic accountability ,Social care ,General Medicine ,Public administration ,Health outcomes - Abstract
The Health and Social Care Act (2012) required the creation of Health and Wellbeing Boards (HWBs) to provide strategic leadership for health outcomes for localities across England. It was suggested...
- Published
- 2018
13. LOCAL AUTHORITY E-GOVERNMENT PARTNERSHIPS IN ENGLAND: A CASE STUDY
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Suzana Grubnic and Ron Hodges
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Performance management ,business.industry ,Corporate governance ,Public relations ,Public administration ,General Business, Management and Accounting ,New public management ,Local government ,General partnership ,Performance measurement ,Collaborative governance ,Performance indicator ,business ,General Economics, Econometrics and Finance - Abstract
This paper uses a case study of an e-government partnership of ten local authorities to consider how governance structures, financial arrangements and performance management systems may promote or inhibit successful collaborative working. The case is considered within the contexts of continuing new public management reforms including the balance between formal performance measurement indicators imposed by higher authorities and the scope for dialogue in the development of performance management systems. The case supports a view that collaborative working can benefit from a governance structure supporting a consistency of objectives of the partners operating within similar political and regulatory environments. Externally imposed performance indicators are significant to the partner authorities but their influence does not exclude the possibility of more dialogue-driven performance management systems being developed within the partnership. Sustainability of the partnership is never assured and tensions develop as a result of developing priorities of individual authorities, the possibility of local government reorganisation and changing national policy initiatives.
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- 2010
14. The Carbon Neutral Public Sector
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Phil Hughes, Suzana Grubnic, Amanda Ball, and I.G. Mason
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Government ,Public economics ,business.industry ,media_common.quotation_subject ,Public sector ,Public administration ,Management Information Systems ,Laissez-faire ,State (polity) ,Carbon neutrality ,Management of Technology and Innovation ,Central government ,Sustainability ,Economics ,Mandate ,business ,media_common - Abstract
This paper argues for research into the effectiveness of government strategies for a ‘carbon neutral public sector’. We review initiatives in three OECD countries: New Zealand, Australia and the UK. In all jurisdictions, government agencies have consistently stressed ‘leading by example’ as a rationale for adoption. ‘Direct mandate’ by the Prime Minister (NZ); ‘organic development’ from wider central government sustainability initiatives (UK); and a more ‘laissez faire’ approach by Australian Federal and State Governments, were identified as the general pathways leading to implementation. Our assessment indicates: a lack of understanding of the implementation process for carbon neutrality; a need to identify and critically examine the ‘offset threshold’ at which mitigation efforts cease and offsetting is adopted; an absence of any evaluation of the ‘leading by example’ rationale; a lack of inter-country comparisons; a gap in understanding the relationship with economic and social aspects of susta...
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- 2009
15. LINKING COMPREHENSIVE PERFORMANCE ASSESSMENT TO THE BALANCED SCORECARD: EVIDENCE FROM HERTFORDSHIRE COUNTY COUNCIL
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Margaret Woods and Suzana Grubnic
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Balanced scorecard ,Performance management ,business.industry ,Public sector ,BATES ,Accounting ,General Business, Management and Accounting ,County council ,Economics ,Performance measurement ,business ,Empirical evidence ,General Economics, Econometrics and Finance ,Parallels - Abstract
Over the course of the last twenty years there has been a growing academic interest in performance management, particularly in respect of the evolution of new techniques and their resulting impact. One important theoretical development has been the emergence of multidimensional performance measurement models that are potentially applicable within the public sector. Empirically, academic researchers are increasingly supporting the use of such models as a way of improving public sector management and the effectiveness of service provision (Mayston, 1985; Pollitt, 1986; Bates and Brignall, 1993; and Massey, 1999). This paper seeks to add to the literature by using both theoretical and empirical evidence to argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects. After demonstrating the parallels between the CPA framework and Kaplan and Norton's public sector Balanced Scorecard (BSC), we use a case study of the BSC based performance management system in Hertfordshire County Council to demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA is based upon the BSC and has the potential to serve as a springboard for the evolution of local authority performance management systems.
- Published
- 2008
16. Care pathways: conceptualising and developing a multi‐skilling initiative
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Suzana Grubnic
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Child care ,business.industry ,Health Policy ,Minor (academic) ,Emergency department ,National health service ,medicine.disease ,General Business, Management and Accounting ,Multi skilling ,Nurse manager ,Nursing ,Ambulatory care ,Care pathway ,Medicine ,Medical emergency ,business - Abstract
This study seeks to extend knowledge of care pathways through describing the conception and development of them within a children’s hospital. The care pathway was conceived by the nurse manager as a tool to improve care to children with minor injuries, and to their families. More specifically, it was developed as a tool to multi‐skill experienced nurses in a children’s emergency department to assess and treat children with minor injuries. It is argued that the conception of care pathways aligned with the purposes of the manager, and integrated rather than reflected national NHS policies. Prospective managers are not confined to developing care pathways as prescribed; the care pathway tool may be used for varying management initiatives.
- Published
- 2003
17. Information, Trust and the Private Finance Initiative in Social Housing
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Ron Hodges and Suzana Grubnic
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Public Administration ,Sociology and Political Science ,Process (engineering) ,business.industry ,Public housing ,Local authority ,Public administration ,Public relations ,General Business, Management and Accounting ,Pathfinder ,Work (electrical) ,Accounting ,Private finance initiative ,business ,Finance - Abstract
This article considers the role of information and trust in Private Finance Initiative (PFI) ‘Pathfinder’ schemes in the social housing sector in England. It uses the work of Tomkins (2001) and a series of interviews with local authority PFI project managers to provide a critique of the structure of the pathfinder process. The authors conclude that the pathfinder process cannot provide information about willingness to trust and they suggest that this may be one of the reasons for the delay in the contractual signing of the first wave of these schemes.
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- 2003
18. Sustainability accounting and accountability in the public sector
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Amanda Ball, Suzana Grubnic, and Jeff Birchall
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Social accounting ,Sustainability accounting ,business.industry ,Economic policy ,Local government ,Central government ,Public sector ,Accountability ,Accounting ,Financial accounting ,Sustainability organizations ,business - Abstract
Research and learning about sustainability accounting is very often focused on for-profi t, business organizations. This makes sense when we consider the historic role of corporations in generating wealth and their sometimes contentious impacts on environment and society. In contrast, this chapter argues that great potential in the public sector for advances in sustainability accounting and accountability is too often overlooked. The sheer scale and operational impacts of the public sector on our economy, environment and communities indicate an important agenda, in spite of the pressures on many public sector organizations (PSOs) to make effi ciency gains and/or cut services as governments reduce public spending in response to the recent global fi nancial crisis. For example, in New Zealand (NZ):The combined central and local government sectors consume approximately one fi fth of GDP. Collectively, central government is the country’s biggest employer, largest landowner, and consumes signifi cant proportions of resources. It has been estimated … that central government (including the police, defence force, health, universities, etc.) and local government consume some 2.6 billion KWh of energy per annum and release 0.6 million tonnes of CO2 equivalents per annum. 1,2In order to provide a richer context, measures on the public sector in the United Kingdom (UK) and NZ are provided in Table 11.1 .
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- 2014
19. Sustainability accounting and accountability in the public sector
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Suzana Grubnic and Amanda Ball
- Published
- 2007
20. A New Era - Extending Environmental Impact to a Broader Sustainability Agenda
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Christian Herzig, Suzana Grubnic, Jean-Pascal Gond, and Jeremy Moon
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business.industry ,Group (mathematics) ,Accounting ,Political science ,Sustainability ,Identity (social science) ,Environmental impact assessment ,Public relations ,business - Abstract
It is the belief of the Directors of Commercial Group, the UK's largest independently owned business services company, that leaders can exercise choice and, in so doing, shape the identity of an or...
- Published
- 2015
21. Public policy transfer: the case of PFI in housing
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Suzana Grubnic and Ron Hodges
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Finance ,Public Administration ,Sociology and Political Science ,business.industry ,Public housing ,media_common.quotation_subject ,Transferability ,Local authority ,Public policy ,Public administration ,Procurement ,Promotion (rank) ,New public management ,Political Science and International Relations ,Private finance initiative ,business ,media_common - Abstract
This paper reviews the promotion of the Private Finance Initiative (PFI) in the social housing sector in England to illustrate that public policy transfer to new sectors of the public services may be problematic. The first 'PFI pathfinder' schemes in housing were initiated in 1999, but most of these schemes were still under procurement in 2004. Interviews with local authority PFI project managers are used to identify some of the causes of delay in the completion of these schemes and PFI literature from other sectors is used to examine the transferability issues. The transferability of public policy is shown to be influenced by sector-specific factors and also by the structural features of PFI procurement.
- Published
- 2005
22. Implementing a circular economy business model canvas in the electrical and electronic manufacturing sector: A case study approach
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Jennifer Pollard, Mohamed Osmani, Suzana Grubnic, Ana Isabel Díaz, Klaus Grobe, Aybüke Kaba, Özlem Ünlüer, and Rohit Panchal
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Environmental Engineering ,Renewable Energy, Sustainability and the Environment ,Environmental Chemistry ,Industrial and Manufacturing Engineering - Full Text
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23. Developing and Applying Circularity Indicators for the Electrical and Electronic Sector: A Product Lifecycle Approach
- Author
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Jennifer Pollard, Mohamed Osmani, Christine Cole, Suzana Grubnic, James Colwill, and Ana Isabel Díaz
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electrical and electronic products ,Environmental effects of industries and plants ,Renewable Energy, Sustainability and the Environment ,circularity indicators ,Geography, Planning and Development ,circular economy ,TJ807-830 ,Management, Monitoring, Policy and Law ,TD194-195 ,Renewable energy sources ,Environmental sciences ,circular economy business models ,lifecycle phases ,GE1-350 - Abstract
The adoption of circularity indicators in the electrical and electronic sector is understood to play a critical role in organisational decision making during the transition from a linear to a circular economy. Yet, it is widely recognised that there is no standardised method of measuring circularity performance. Additionally, the extent of literature uncovers a range of shortcomings of existing cross-sector circularity indicators, including a predominant focus on end-of-life, limited coverage of social measurements, a lack of sector specificity and limited capture of product functionality, durability or sharing. Furthermore, the current electrical and electronic sector-specific circularity indicators focus greatly on repair and recycling, failing to acknowledge the significant impact on circularity of the design and manufacturing, distribution and use phases. Therefore, this research set out to answer how electrical and electronic manufacturers can measure the circular economy performance of their products by developing and testing multidimensional circularity indicators for all products’ life cycle stages. To achieve this, a two-fold qualitative approach was adopted. Firstly, a stakeholders’ workshop aiming to generate, categorise and rate novel circularity indicators was held. Secondly, a focus group piloted the resulting workshop’s circularity indicators. The findings highlight key factors that influence circularity indicators’ applicability to electrical and electronic products, including product function, service arrangement, and customer type. The research has implications for electrical and electronic organisations seeking pathways to the circular economy by understanding, assessing, and measuring the circularity of their products.
- Full Text
- View/download PDF
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