Purpose

The purpose of this paper is to contribute to a better understanding of the economic consequences of aiming for sustainable procurement. The authors develop and apply a framework designed to identify and measure the risk-related cost trade-offs inherent in initiatives designed to improve sustainability in procurement.

Design/methodology/approach

The research uses a combined conceptual and case-based research method. A model is developed from theory; subsequently, it is applied using an action research approach and its limitations in use are identified.

Findings

Specifically, the authors develop and exemplify a framework designed to measure the risk-related cost impact of initiatives to improve sustainability in procurement and develop an initial list of difficulties and constraints when in use.

Research limitations/implications

This research presents one instance of a model that is applied in one single setting. The purpose is not to generalize, but to provide a deeper understanding of the interconnectedness between sustainability initiatives, risk mitigation and their economic effect. The framework and its calculation methods have to be further developed and refined using more case studies.

Practical implications

The model can provide initial inspiration and a starting point for firms with the ambition to develop business case models to assess initiatives to improve sustainability in procurement. Its main strength is to demonstrate the multiple cause–effect relationships as well as trade-offs involved in accounting for the risk related effect of a sustainable procurement initiative.

Originality/value

The presented research contributes to the existing literature by conceptually developing a framework with the potential of outlining the risk-related cost implications of investments initiatives designed to improve sustainability in procurement.

中文翻译：

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可持续采购计划及其与风险相关的成本：框架和案例研究应用

目的

本文的目的是帮助人们更好地理解以可持续采购为目标的经济后果。作者开发并应用了一个框架，该框架旨在识别和衡量旨在改善采购可持续性的计划中固有的与风险相关的成本权衡。

设计/方法/方法

该研究采用了概念和案例相结合的研究方法。理论是从模型发展而来的；随后，通过行动研究方法对其进行应用，并确定其使用局限性。

发现

具体来说，作者开发并举例说明了一个框架，该框架旨在衡量各项举措与风险相关的成本影响，以改善采购的可持续性并制定使用时遇到的困难和限制的初步清单。

研究局限/意义

这项研究提出了在单个设置中应用的模型的一个实例。目的不是要概括，而是要更深入地了解可持续性计划，缓解风险及其经济效果之间的相互关系。该框架及其计算方法必须使用更多案例研究进行进一步开发和完善。

实际影响

该模型可以为有志于开发业务案例模型以评估旨在提高采购可持续性的计划的公司提供初始灵感和起点。它的主要优势是证明在考虑可持续采购计划的风险相关影响时所涉及的多重因果关系以及权衡取舍。

创意/价值

提出的研究通过概念性地开发一个框架来为现有文献做出贡献，该框架具有概述旨在改善采购可持续性的投资计划的风险相关成本影响的潜力。