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A Framework of Sustainable Consumption and Production from the Production Perspective: Application to Thailand and Vietnam

Author

Listed:
  • Yagi, Michiyuki
  • Kokubu, Katsuhiko
Abstract
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 (I-V) 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.

Suggested Citation

  • Yagi, Michiyuki & Kokubu, Katsuhiko, 2020. "A Framework of Sustainable Consumption and Production from the Production Perspective: Application to Thailand and Vietnam," MPRA Paper 103931, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:103931
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    File URL: https://mpra.ub.uni-muenchen.de/103931/1/MPRA_paper_103931.pdf
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    References listed on IDEAS

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    Cited by:

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    2. Duong Cong Doanh & Katarzyna Gadomska-Lila & Le Thi Loan, 2021. "Antecedents of green purchase intention: a cross-cultural empirical evidence from Vietnam and Poland," Oeconomia Copernicana, Institute of Economic Research, vol. 12(4), pages 935-971, December.
    3. Chi Thao Dinh & Takuro Uehara & Takahiro Tsuge, 2021. "Green Attributes in Young Consumers’ Purchase Intentions: A Cross-Country, Cross-Product Comparative Study Using a Discrete Choice Experiment," Sustainability, MDPI, vol. 13(17), pages 1-19, September.
    4. Ualison Rébula de Oliveira & Thaís Stiegert Meireles Gomes & Geovani Gabizo de Oliveira & Júlio Cesar Andrade de Abreu & Murilo Alvarenga Oliveira & Aldara da Silva César & Vicente Aprigliano Fernande, 2022. "Systematic Literature Review on Sustainable Consumption from the Perspective of Companies, People and Public Policies," Sustainability, MDPI, vol. 14(21), pages 1-26, October.

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    More about this item

    Keywords

    Sustainable development goals; Sustainable consumption and production; Environmental management systems; Environmental management accounting; Thailand and Vietnam;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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