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The Environmental, Social, and Governance Transformation Decision in a Food Distribution Company

Rickie Chen et al.

Issues in Accounting Education2026https://doi.org/10.2308/issues-2024-104article
AJG 2ABDC A
Weight
0.50

Abstract

This case examines how a food distribution company in Taiwan responds to climate change initiatives and greenhouse gas (GHG) emission regulations. By leveraging government subsidies and promoting electric motorcycles among employees with financial incentives, the company aims to reduce its GHG emissions and enhance its environmental, social, and governance (ESG) performance. Through this case, students develop emerging in-demand skills to integrate financial capital budgeting analysis with environmental carbon footprint analysis to make informed strategic ESG decisions. Students also learn how to use an ESG dashboard to turn an ESG strategy into actionable and measurable KPIs. Ultimately, students gain a comprehensive understanding of how to balance financial goals with environmental responsibilities in a real business context. JEL Classifications: K32; L21; M41; Q01; Q56.

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https://doi.org/https://doi.org/10.2308/issues-2024-104

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@article{rickie2026,
  title        = {{The Environmental, Social, and Governance Transformation Decision in a Food Distribution Company}},
  author       = {Rickie Chen et al.},
  journal      = {Issues in Accounting Education},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/issues-2024-104},
}

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The Environmental, Social, and Governance Transformation Decision in a Food Distribution Company

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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