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Cost-Benefit Analysis for Economic Sustainability in Supply Chains

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A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".

Deadline for manuscript submissions: closed (31 October 2021) | Viewed by 40518

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Special Issue Editors

Prof. Dr. Paulo Afonso

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Guest Editor

Department of Production and Systems, Algoritmi Research Center, University of Minho, Guimarães, Portugal
Interests: supply chain cost management and performance measurement; advanced cost management practices; strategic cost management; strategic innovation; business model design; strategic investment appraisal

Prof. Dr. Antonio Zanin

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Guest Editor

Department of Accounting, Federal University of Mato Grosso do Sul, Campo Grande, MS, Brazil
Interests: supply chain cost management and performance measurement; advanced cost management practices; strategic cost management; sustainability in agribusiness

Prof. Dr. Orlando Durán

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Guest Editor

Escuela de Ingeniería Mecánica, Pontificia Universidad Católica de Valparaíso, Valparaíso, Chile
Interests: physical assets management; costing methods; strategic cost management; sustainability and resilience

Special Issue Information

Dear Colleagues,

At present, public and many private investment projects must contribute to the economic sustainability of organizations, systems, and supply chains. Cost–benefit analysis (CBA) is a fundamental tool for the evaluation, selection, and analysis of such projects. In a CBA, all impacts of a project should be assessed: financial, economic, social, and environmental, among others. These dimensions, under the concept of the triple bottom line (TBL), have been widespread and accepted as the main pillars of sustainability assessment.

Furthermore, in a CBA approach, the financial and economic analyses are complemented with multicriteria, sensitivity, and risk analyses. CBA is needed when markets or prices do not adequately reflect all the costs and benefits of the project, intangible benefits are considerable, and externalities should be taken into consideration.

This is particularly relevant in the context of operational systems and supply chains, where investment projects can differently impact the involved organizations, as well as the industry and society.

This Special Issue is intended to highlight the increasing relevance of sustainable and resilient systems and organizations for both the industry and the academy. Indeed, the focus must move from the single company to organization networks which have become very influential worldwide. This Special Issue aims to include current research topics as well as new concepts, approaches, methods, applications, and empirical findings.

We welcome the submission of original and high-quality research work on the use of CBA and related approaches and tools (e.g., multicriteria, sensitivity, and risk analysis) in supply chains, buyer–supplier relationships, interorganizational relationships, and specific industrial supply chains (e.g., automotive, agribusiness), highlighting economic sustainability and resilience. Research methods can be qualitative or quantitative, and contributions must be based on theoretical conceptualizations or empirical evidence.

Prof. Dr. Paulo Afonso
Prof. Dr. Antonio Zanin
Prof. Dr. Orlando Durán
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

cost–benefit analysis
supply chains
buyer–supplier relationships
public and private investments
intangibles
environmental issues
social responsibility
developing countries
sustainability assessment
the third sector, uncertainty and risk

Published Papers (13 papers)

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Editorial

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3 pages, 194 KiB

Open AccessEditorial

Special Issue on Cost–Benefit Analysis for Economic Sustainability in Supply Chains

by Paulo Afonso, Antonio Zanin and Orlando Durán

Sustainability 2022, 14(16), 10310; https://doi.org/10.3390/su141610310 - 19 Aug 2022

Cited by 1 | Viewed by 1358

Abstract

In the actual competitive arena, competition occurs among supply chains, which must be globally resilient and sustainable [...] Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

Research

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19 pages, 1650 KiB

Open AccessArticle

Performance Measurement Model for Sustainability Assessment of the Swine Supply Chain

by Silvana Dalmutt Kruger, Antonio Zanin, Orlando Durán and Paulo Afonso

Sustainability 2022, 14(16), 9926; https://doi.org/10.3390/su14169926 - 11 Aug 2022

Cited by 6 | Viewed by 1625

Abstract

In this paper, a model and a set of indicators for evaluating the sustainability in swine supply chains are presented and discussed. Using the Delphi method, environmental, social and economic indicators were identified (namely environmental performance indicators to evaluate soil, water, air, energy and environmental practices; social performance indicators related to human capital and social interaction; and economic performance indicators that address labor remuneration and return on investment). Subsequently, the proposed sustainability assessment model was applied for validation purposes in three different companies belonging to the swine supply chain in the southern region of Brazil. This study differs from previous ones by focusing on the sustainability assessment of the upstream and downstream of the supply chain, which are responsible for significant impacts. The performance of the studied companies from the three triple bottom-line (TBL) dimensions is significantly different. Both negative and positive impacts were found to be related to most of the specific metrics. The economic dimension presented a better performance than the environmental and social ones. Furthermore, there was a predominance of negative impacts in the environmental dimension, in relation to the soil, water, air, and energy indicators. Thus, specific actions, strategies, and policies must be designed for the different companies towards an effective and comprehensive sustainability throughout the swine supply chain. The proposed model can be extended to other companies in the same supply chain, replicated in other livestock and agribusiness industries and supply chains (such as cattle and poultry), and it can be used in different locations and including additional indicators and metrics. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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16 pages, 1111 KiB

Open AccessArticle

Managing Sustainability Projects for Social Impact from a Corporate Social Responsibility Perspective

by Meera Al-Marri and Ashly H. Pinnington

Sustainability 2022, 14(11), 6418; https://doi.org/10.3390/su14116418 - 24 May 2022

Cited by 1 | Viewed by 2278

Abstract

Initiatives in Corporate Social Responsibility (CSR) can contribute to many programs for sustainable development. The Middle East and North Africa (MENA) region is considered to have been slower to change in CSR than have other Western developed countries. The purpose of this research is to explore examples in the United Arab Emirates (UAE) of how project initiatives in CSR and sustainable development can facilitate heightened awareness, engagement, and execution of action for sustainability. This research utilizes qualitative case study methods analysing a United Nations (UN) supported annual youth engagement program focused on implementation of sustainable development projects in the UAE. The varying degrees of project complexity and “programmification” of sustainability activities in the UAE reveals a more systematic and mature stage of CSR and sustainable development projects and programs than is reported in the literature. The application of project management to organize, implement, align, and monitor sustainability-centred programs provides knowledge relevant to the UAE and other countries interested in the strategic management of change. The study demonstrates the application and value of project management for implementing sustainable development initiatives and highlights the collaborative contribution of corporate and governmental stakeholders to project management in organizations. An important area for future research on sustainable development in the MENA region is to study corporate and public sector partnerships in CSR projects and sustainability programs. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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16 pages, 712 KiB

Open AccessArticle

Non-Financial Benefits of Corporate Social Responsibility to Saudi Companies

by Alawiya Allui and Luisa Pinto

Sustainability 2022, 14(6), 3446; https://doi.org/10.3390/su14063446 - 15 Mar 2022

Cited by 5 | Viewed by 4450

Abstract

In Saudi Arabia, as in the international arena, corporate social responsibility (CSR) is a trending phenomenon that has been transforming and influencing government policies, business strategic management, and societal relationships. This study aims to identify the non-financial benefits of CSR and the general CSR approach in Saudi Arabia. A survey was conducted among randomly selected Saudi companies from the manufacturing and service sectors. Descriptive statistics on company profiles, CSR approaches, and CSR benefits were analyzed. The findings demonstrated that the most prevalent CSR approach is to minimize the negative impacts and maximize the positive impacts of the business, considering the social, environmental, and economic aspects. The non-financial benefits from CSR activities include attracting and retaining employees, improving brand reputation, and enhancing innovation. The main limitations of this study involve the relatively small sample size and the lack of longitudinal data to analyze the effects of the variables over time. The study findings not only provide deeper insights into CSR approaches and non-financial benefits but could also encourage firms’ managers and stakeholders to improve CSR activities to better achieve non-financial benefits and improve competitive advantage. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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27 pages, 2298 KiB

Open AccessArticle

Proposal for a Preliminary Model of Integrated Product Development Process Oriented by Green Supply Chain Management

by Alda Yoshi Uemura Reche, Osiris Canciglieri Junior, Anderson Luis Szejka and Marcelo Rudek

Sustainability 2022, 14(4), 2190; https://doi.org/10.3390/su14042190 - 15 Feb 2022

Cited by 6 | Viewed by 2338

Abstract

For sustainable product development, activities related to the selection of raw materials, product design, manufacturing, packaging, and distribution must be considered in a way that respects environmental limits and implements alternatives to reduce the consumption of natural resources. Due to this context, companies have sought to create environmentally sustainable alternatives for products and processes, once exposed to government, market, and regulatory pressures. Given this scenario, the question of this study is presented: Is it possible to define a conceptual model from existing models in the literature that guides companies in their Integrated Product Development Process (IPDP) and is oriented by Green Supply Chain Management (GSCM)? To answer the research problem question, a preliminary model integrating the IPDP and GSCM themes was presented. The elaboration of the preliminary model was only possible from the systematic literature review and content analysis previously carried out and presented in the general data in this article. The general aim of the study is to present a preliminary model in which IPDP is oriented to GSCM. As specific objectives, this study intends to present models previously published that have some relation to the IPDP related to green design, green purchase, green manufacturing, green distribution, and reverse logistics, which are related to GSCM; in addition, it presents guidelines to integrate the stages of product development and GSCM to reduce the environmental impact. The contribution of the preliminary model for companies is to present criteria that reduce the environmental impact of products in different GSCM activities within the IPDP. The contribution of this study is to present an analysis of the existing models, which will be the basis for the development of a conceptual model. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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28 pages, 958 KiB

Open AccessArticle

Economic Sustainability by Using Life Cycle Cost Information in the Buying Center: Insights from the Public Sector

by Julian Gaus, Sven Wehking, Andreas H. Glas and Michael Eßig

Sustainability 2022, 14(3), 1871; https://doi.org/10.3390/su14031871 - 07 Feb 2022

Viewed by 2314

Abstract

Following the triple-bottom-line approach, sustainability comprises not only an ecologic and a social dimension but also an economic one. In that sense, economic sustainability (ES) tries to achieve a state in which present economic activities do not place a disproportionate burden on future economic activities. The time-related dimension of ES is of interest for this research, because procurement management makes use of life cycle cost (LCC), which is an instrument to measure long-term economic effects. LCC information could help to consider ES, but practice struggles to consider the information. This research addresses this issue and merges organizational information processing with organizational buying behavior theory. Empirically, it reports original insights into eight cases in the public sector. Decisions in the cases are usually made by councils (buying centers); as such, a group of people with different backgrounds must be informed with ES LCC information. The findings show ES LCC information requirements, capabilities, and fit, as well as information distribution and perception in buying centers. As such, the cases provide indications as to which decisions in the project are influenced by ES LCC information. Overall, the analysis integrates two theoretical perspectives and provides strong indications that LCC is a promising instrument to link decision making with a sustainability rational. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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31 pages, 520 KiB

Open AccessArticle

Supply Chain Social Sustainability: Unveiling Focal Firm’s Archetypes under the Lens of Stakeholder and Contingency Theory

by Dafne Oliveira Carlos Morais and José Carlos Barbieri

Sustainability 2022, 14(3), 1185; https://doi.org/10.3390/su14031185 - 21 Jan 2022

Cited by 9 | Viewed by 2907

Abstract

Sustainable supply chain management (SSCM) has received increasing attention from scholars and practitioners. Despite its importance, we know little about critical aspects of it, as some important gaps are highlighted in the SSCM literature: deepening social dimension, exploring governance mechanisms, and strengthening theoretical development. This research aims to analyze how stakeholder salience and contingency factors influence the extent to which focal firms implement governance mechanisms to address social issues in supply chains. We conduct a multiple case study in six focal firms operating in Brazil. We intend to reduce the shortage of empirical evidence on emerging economies by focusing on a leading emerging country. This study contributes to the literature in three main aspects: (1) We classify social issues into central, peripheral, and remote, based on their priority within SSCM practices from emerging economy cases; (2) We outline three archetypes of social-SCM, namely elementary, selective, and extensive, to reflect the extent that focal firms incorporate social issues within their practices; (3) We also provide a typology to assess the extent to which focal firms address social issues, therefore contributing to reducing the gap regarding the social dimension within SSCM scholarship, combining the stakeholder theory and contingency theory. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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16 pages, 652 KiB

Open AccessArticle

NEV’s Supply Chain Coordination with Financial Constraint and Demand Uncertainty

by Xin Li and Yongjian Li

Sustainability 2022, 14(3), 1114; https://doi.org/10.3390/su14031114 - 19 Jan 2022

Cited by 4 | Viewed by 2179

Abstract

Sustainable development coordination can facilitate the new energy vehicles (NEV) supply chain. By a coordinating supply contract, the operating costs can be reduced and supply chain competitiveness can be improved. We designed a revenue-sharing and buy-back (RSBB) contract to coordinate the supply chain with the cash-strapped retailer or manufacturer and analyzed the impact of the acceptable bankruptcy risk and own fund on the optimal order quantity, supply chain profits, and coordinating factors, including revenue share and buy-back price. Interestingly, the revenue share decreases in the acceptable bankruptcy risk, but the buy-back price increases in the acceptable bankruptcy risk when the retailer has financial constraints. However, when the manufacturer has financial constraints, the revenue share increases in the acceptable bankruptcy risk, but the buy-back price decreases in the acceptable bankruptcy risk. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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13 pages, 294 KiB

Open AccessArticle

Analysis of the Economic Sustainability of the Supply Chain Sector by Applying the Altman Z-Score Predictor

by Roberto Alcalde, Carlos Alonso de Armiño and Santiago García

Sustainability 2022, 14(2), 851; https://doi.org/10.3390/su14020851 - 12 Jan 2022

Cited by 9 | Viewed by 2770

Abstract

This paper fills the gap in the financial perspective of supply chain performance measurement, related to the lack of a bankruptcy probability indicator, and proposes a predictor which is the eighth-model of the Altman Z-Score Logistic Regression. Furthermore, a bankruptcy probability ranking is established for the companies’ supply chains, according to the industry to which they belong. Moreover, the values are set to establish three categories of companies according to predictor. The probability of bankruptcy is analysed and studied for the supply chain of different industries. The building industry is revealed to have the highest probability of bankruptcy. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

20 pages, 2429 KiB

Open AccessArticle

Analysis of Sustainable Business Models: Exploratory Study in Two Brazilian Logistics Companies

by Jaqueline Geisa Cunha Gomes, Marcelo Tsuguio Okano, Rodrigo Salgado Guerra, Denilson de Sousa Cordeiro, Henry Castro Lobo dos Santos and Marcelo Eloy Fernandes

Sustainability 2022, 14(2), 694; https://doi.org/10.3390/su14020694 - 09 Jan 2022

Cited by 5 | Viewed by 2913

Abstract

Over the years, researchers have presented different concepts regarding business models. There is no unanimity, but there is a general agreement that a business model is the representation of how a company conducts its business. Subsequently, interest in the topic has increased and has come to be considered by companies that, driven to incorporate a positive contribution to sustainability into their values, began to face economic development that considers social and environmental aspects instead of worrying only about profit for the shareholders. The general objective of this research is to identify how the merger of two Brazilian logistics companies with different customer segments can positively contribute to the defense of sustainability, considering social and environmental aspects. As a methodology, a literature review on business models, conceptual business models, and sustainable business models was used to legitimize issues relevant to the themes. The case studies allowed for a measurement of the productivity of the areas of the chosen companies, and a survey of used business processes and technological systems, in addition to diagnosing the level of maturity of these areas. An analysis of the strengths and weaknesses in these areas, within the studied companies, resulted in a solution that allowed for the optimization of processes and savings in human and material resources, and the identification of qualitative benefits arising from mergers, improvements in productivity and services, the standardization of processes, and the implementation of innovative digital technologies. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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33 pages, 2842 KiB

Open AccessArticle

Greening Factor Framework Integrating Sustainability, Green Supply Chain Management, and Circular Economy: The Chilean Case

by Francisco J. Tapia-Ubeda, José A. Isbej Muga and Diego A. Polanco-Lahoz

Sustainability 2021, 13(24), 13575; https://doi.org/10.3390/su132413575 - 08 Dec 2021

Cited by 4 | Viewed by 3985

Abstract

This paper focuses on two main topics: presenting a novel framework for assessing the sustainability of a productive process and the application of the framework to the specific case of Chile. The proposed framework integrates green supply chain management and circular economy within the sustainability perspective as drivers for improvements in sustainable development. Within the framework, the greening factor is introduced as a new concept that measures the required effort for a productive process to become sustainable. On one hand, the framework aims at computing the greening factor based on the impacts of resources exploitation and products generation. Additionally, the greening factor computation was designed based on qualitative and quantitative analysis of economic, social, and environmental mainstays. On the other hand, this paper presents a general application of the framework on the five biggest Chilean industries, i.e., mining, wine, forest, agriculture, and aquaculture. Based on the presented generalized application, it is possible to foresee the potentiality of Chile becoming a green country in spite of its productive matrix being mainly based on primary industries. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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Review

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35 pages, 3320 KiB

Open AccessReview

Towards Systematic Sustainable Business Model Innovation: What Can We Learn from Business Model Innovation

by Vinicius Minatogawa, Matheus Franco, Izabela Simon Rampasso, Maria Holgado, Diego Garrido, Hernan Pinto and Ruy Quadros

Sustainability 2022, 14(5), 2939; https://doi.org/10.3390/su14052939 - 03 Mar 2022

Cited by 17 | Viewed by 5870

Abstract

This research aims to understand how sustainable business model innovation (SBMI) can learn from business model innovation. For this, first, we conducted a bibliometric analysis to evaluate the relationships between business model innovation and SBMI literature. After this, we performed a systematic literature review to create a comprehensive framework for managing SBMI. The bibliometric analysis showed that the SBMI stream grew quickly and significantly in recent years, evolving into a separated new research stream, which does not leverage recent business model innovation advancements. Through the performed analyses, we were able to discuss critical gaps in the SBMI literature and shed light on possible pathways to solve these gaps through lessons learned from business model innovation. We depicted five critical gaps for managing SBMI; (1) the need to understand the sustainable business model as a wicked problem, in which SBMI leads to “better than before” solutions calling for systematic SBMI, (2) the poor definition of distinctive dimensions of dynamic capabilities for SBMI, (3) the lack of studies exploring the role of open innovation for improving the SBMI process, (4) the lack of tools supporting SBMI implementation and (5) the need to explore game-changing, competitive advantages of SBMI. The findings of this study contribute to guiding future research on SBMI, which can be a basis for further efforts towards sustainable development. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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18 pages, 2448 KiB

Open AccessReview

Municipal Public Budget Planning with Sustainable and Human Development Goals Integrated in a Multi-Criteria Approach

by Shirley Suellen Thesari, Mauro Lizot and Flavio Trojan

Sustainability 2021, 13(19), 10921; https://doi.org/10.3390/su131910921 - 30 Sep 2021

Cited by 4 | Viewed by 2165

Abstract

Government planning has a relevant role in the human development of cities, and the local public sector acts on legal regulations and budget planning to reach high levels of sustainability and human development. However, there is a gap in local governments related to the integration of decision-making preferences considering sustainability and human development in their budget planning. This work explores how the preferences of decision-makers have been considered in published research found in high-impact journals, and how they have been used in practice or not, especially in the public budget planning for the improvement of the governance of municipalities and human quality of life. The methodology integrated a literature review (by Methodi Ordinatio) with a sorting procedure (by the ELECTRE-TRI method) to categorize the selected papers, considering the level of adherence to the theme and the most relevant contributions, and also a systematic procedure organized by lenses analysis, and Simos’ procedure to define the weights for these lenses. The results that were found can help scholars to access discussions about budget planning distribution, mainly considering the aspects related to sustainable and social goals. The research also helps local public managers to make evidence-based decisions developing the city and local governance. Full article

(This article belongs to the Special Issue Cost-Benefit Analysis for Economic Sustainability in Supply Chains)

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