Sustainability key performance indicators in supply chain developing the calculation of CO2 emissions in transportation

Ilmastonmuutos, sen vaikutus ja siihen liittyvät haasteet näkyvät kaikkialla. Yksittäiset henkilöt, organisaatiot ja valtiot kiinnittävät entistä enemmän huomiota toimintaansa toimiakseen ympäristöystävällisesti ja noudattaakseen kestävän kehityksen arvoja. Kestävän kehityksen tärkeyden nousu ja ase...

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Main Author: Metsäluoto, Aino
Other Authors: Jyväskylä University School of Business and Economics, Jyväskylän yliopiston kauppakorkeakoulu, Taloustieteet, Business and Economics, Jyväskylän yliopisto, University of Jyväskylä
Format: Master's thesis
Language:eng
Published: 2021
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/75256
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author Metsäluoto, Aino
author2 Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_facet Metsäluoto, Aino Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä Metsäluoto, Aino Jyväskylä University School of Business and Economics Jyväskylän yliopiston kauppakorkeakoulu Taloustieteet Business and Economics Jyväskylän yliopisto University of Jyväskylä
author_sort Metsäluoto, Aino
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description Ilmastonmuutos, sen vaikutus ja siihen liittyvät haasteet näkyvät kaikkialla. Yksittäiset henkilöt, organisaatiot ja valtiot kiinnittävät entistä enemmän huomiota toimintaansa toimiakseen ympäristöystävällisesti ja noudattaakseen kestävän kehityksen arvoja. Kestävän kehityksen tärkeyden nousu ja asenteiden muutos on aiheuttanut sen, että kuluttajat ovat yhä enemmän kiinnostuneita yritysten kestävästä kehityksestä ja vastuullisuudesta. Tämä on ajanut yrityksiä mittaamaan, seuraamaan, asettamaan tavoitteita ja raportoimaan vastuullisuudestaan esimerkiksi erilaisten strategisten suorituskykyindikaattorien avulla. Monet organisaatiot ovatkin ryhtyneet toimiin esimerkiksi vähentääkseen toiminnasta aiheutuvia kasvihuonekaasupäästöjä (GHG -päästöjä) tai varmistaakseen työntekijöiden turvallisuuden ja oikeudenmukaisen kohtelun. Kolmannen sektorin organisaatiot ja järjestöt tarjoavat ohjeita ja sääntelyä kestävän kehityksen ja esim. GHG -päästöjen mittaamiseen, mutta yritysmaailmassa yhteistä tapaa raportoida ja mitata päästöjä ei ole. Tämä tapaustutkimus keskittyy kehittämään kuljetuksesta syntyvien hiilidioksidipäästöjen mittausta valitussa kohdeyrityksessä. Kohdeyritys on hiljattain aloittanut kahden vastuullisuus- KPI:n seurannan toimitusketjujen hallinnassa, ja tarkoituksena on kehittää laskentaa edelleen lyhytaikaisten käytännön muutosten ja pidempiaikaisten kehitysehdotusten kautta. Tutkimus mukailee konstruktiivista tutkimusotetta ja hyödyntää tiedonkeruussa triangulaatiota käyttämällä sekä kvalitatiivisia että kvantitatiivisia lähteitä. Tuloksena tehtiin neljä lyhyen aikavälin parannusta dokumentoinnin, laskentatarkennusten, visuaalisten parannusten ja yksinkertaisen laskentatyökalun rakentamisen avulla. Pitkän aikavälin kehitysehdotukset tarjoavat hyvän näkymän tulevaisuuteen ja vaihtoehtoisia tapoja edetä laskennan suhteen. Tutkimus tarjoaa muille organisaatioille näkökulmia hiilidioksidipäästöjen mittaamiseen esittelemällä yleisimmät säännökset, ohjeet ja teorian aiheen ympärillä sekä tapoja laskennan suorittamiseen käytännössä. Tutkimus sisältää keskeisimmät datavaatimukset, laskentatavat ja käytännön ongelmia, jotka liittyvät kuljetuspäästöjen mittaamiseen ja joiden esittelystä muut organisaatiot voivat hyötyä. Jatkotutkimusehdotukset sisältävät kestävään toimitusketjujen hallintaan ja kestävän kehityksen suoritusmittaamiseen liittyvien viitekehysten ja parhaiden käytäntöjen selkeyttämisen. Climate change and its challenges affect us all. Individuals, organizations and states are paying more and more attention to their activities in order to operate in environment friendly manner and to adhere to the values of sustainable development. The rise in the importance of sustainable development and the change in attitudes have led to growing consumer interest in the sustainable development and responsibility of companies. This has driven companies to measure, monitor, set goals and report their sustainability actions for example through various strategic key performance indicators (KPIs). Indeed, many organizations have taken steps e.g., to reduce greenhouse gas (GHG) emissions from their activities or to ensure the safety and fair treatment of workers. Third sector organizations provide guidance and regulation for measuring sustainable performance, e.g., GHG emissions but, there is no common way to report and measure emissions in the business world. This case study focuses on developing the measurement of CO2 emissions in transportation at a selected case company. The case company has recently started monitoring two sustainable KPIs in their supply chain, and the aim of the study is to develop the calculation of CO2 emissions in transportation further through short-term practical changes and long-term development proposals. The research follows constructive research approach and utilizes triangulation and mixed research method in data collection using both qualitative and quantitative sources. As a result, four short-term improvements through documentation, calculation refinements, visual improvements, and creation of simple calculation tool were conducted. Long-term development proposals offer a good view to the future and alternative ways to proceed with the calculation. The study provides perspectives on measuring CO2 emissions for other organizations by presenting the most common regulations, guidelines, and theory around the topic, as well as concrete ways to perform the calculation in practice. The study includes data requirements, calculation methods, and practical problems related to the measurement of transportation emissions that other organizations can benefit from. Proposals for further research include clarification of frameworks and best practices for sustainable supply chain management and sustainable performance measurement in the future.
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spellingShingle Metsäluoto, Aino Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation Key Performance Indicator KPI Supply Chain Management Sustainable Supply Chain Management CO2 emissions Constructive Research Approach CRA Laskentatoimi Accounting 20421 päästöt kestävä kehitys kuljetus mittaus emissions sustainable development transport measurement
title Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation
title_full Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation
title_fullStr Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation
title_full_unstemmed Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation
title_short Sustainability key performance indicators in supply chain
title_sort sustainability key performance indicators in supply chain developing the calculation of co2 emissions in transportation
title_sub developing the calculation of CO2 emissions in transportation
title_txtP Sustainability key performance indicators in supply chain : developing the calculation of CO2 emissions in transportation
topic Key Performance Indicator KPI Supply Chain Management Sustainable Supply Chain Management CO2 emissions Constructive Research Approach CRA Laskentatoimi Accounting 20421 päästöt kestävä kehitys kuljetus mittaus emissions sustainable development transport measurement
topic_facet 20421 Accounting CO2 emissions CRA Constructive Research Approach KPI Key Performance Indicator Laskentatoimi Supply Chain Management Sustainable Supply Chain Management emissions kestävä kehitys kuljetus measurement mittaus päästöt sustainable development transport
url https://jyx.jyu.fi/handle/123456789/75256 http://www.urn.fi/URN:NBN:fi:jyu-202104302572
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