A Proposed Framework for Identifying the Impact of Adopting Lean Tools on Enterprise’s Environmental Sustainability Performance

Autor: Ywana Maher Lamey Badroos, Gouda Abd El-Raouf Zaghloul, Ahmad Abd El-Salam Abu Musa
Rok vydání: 2022
Zdroj: INTERNATIONAL JOURNAL OF AUDITING AND ACCOUNTING STUDIES. 4:249-267
ISSN: 2582-3272
DOI: 10.47509/ijaas.2022.v04i02.05
Popis: In order to identify the effects of implementing lean tools on an enterprise’s environmental performance, a framework is proposed in this study in order to explain the direct relationship between the two. In order to demonstrate lean and sustainability principles, sustainability’s dimensions, pertinent lean tools, and the influence of adopting lean tools on corporate environmental performance, descriptive analytical techniques are utilised to evaluate the current literature. Additionally, a framework for assessing the effect of using lean technologies on an enterprise’s environmental performance is proposed using a constructive approach. The analysis indicates that there may be a direct or indirect link between the application of lean and environmental performance. Only the direct link between lean implementation and environmental performance was examined in this article. When lean tools are used, environmental performance improves accidentally as a consequence of lower material, water, and energy consumption, waste generation, and emissions into the air, land, or water. On the other hand, future research can examine the indirect relationship between the application of lean and environmental performance. This study offers a novel academic methodology for assessing the influence of lean doption on environmental performance. Additionally, managers can use the framework as a guide to find the best lean tools to apply in order to get rid of lean waste and the associated environmental waste.
Databáze: OpenAIRE