Sustainability-related Issues Research Articles

Climate change, energy transition, and the Global South: learnings from the international framework on the ozone layer

The pursuit of climate action to meet net-zero targets has triggered the call for a global energy transition from fossil fuels to clean energy sources. However, this global energy transition does not entirely recognise all countries’ social, economic and technological capacities as well as emission contributions as envisaged under the Common but Differentiated Responsibilities (CBDR) principle, which underlies international climate policy. It is concerned more with the outcome of transitioning to clean energy than with justice in the transition process. Recognition justice, an element of energy justice, enables us to identify the inequalities that global energy paradigms (such as the energy transition) can create and how a justice framework can help us understand the implications of energy injustice and address the inequities across energy systems. Recognition justice acknowledges the divergent perspectives rooted in social, economic and racial differences and the varied strengths of developed and developing countries. The energy transition process ought to recognise these differences so that they are reasonably expected to benefit everyone. Implementing the energy transition in the Global South (GS) in the same way as it is being advanced in the Global North will have security, justice, economic, resource-stranding, and sustainable development implications. This issue (of injustice in the energy transition) is aggravated by two dichotomous realities: many countries in the South will be most impacted by climatic changes, yet there remains political and social opposition to climate action through the energy transition. As a solution, this paper relies on the notion of recognition justice with support from the Rawlsian justice concept to argue that a delayed transition represents justice and recognises the peculiar nature and different circumstances of the GS. It identifies that learnings from the Kigali Amendment to the Montreal Protocol on Substances that Deplete the Ozone Layer and the notion of CBDR under international climate treaties can be mainstreamed into energy transition research and policies to achieve justice for countries of the GS. The paper further finds that a delayed transition for the GS will (i) enable the region to address sustainability-related issues of hunger and multidimensional poverty, essential to realising other Sustainable Development Goals, whilst gradually implementing energy transition policies; (ii) present an attractive case against political and social opposition to energy transition in the GS; (iii) advance the goal of CBDR already recognised under international climate treaties and the bifurcated approaches established in such treaties; and, finally, (iv) ensure that developed countries contributing the most to greenhouse gas emissions take the lead now and act while the GS effectuates national contributions sustainably.

Text mining on sustainability reports of top 40 airlines and bibliometric analysis of airline's sustainability

This study aims to comprehensively explore sustainability practices, guidelines, and emerging trends in the airline industry through an in-depth analysis of their sustainability reviews. A thorough bibliometric analysis of airline sustainability was conducted using the Scopus Database. Additionally, employing text-mining techniques, a meticulous analysis focused on the sustainability reports of the leading 20 airlines compared to the subsequent 20, considered as followers, in the textual examination of sustainability reports. The results revealed thematic disparities between these two cohorts. The top 20 airlines prioritized significant concerns such as safety and other sustainability-related aspects like biodiversity. In contrast, follower companies placed a higher emphasis on financial considerations. This analysis illuminates the primary focuses of airlines and the spectrum of sustainability-related issues. Moreover, offering valuable insights for both researchers and industry practitioners, this study presents a repository of pertinent data related to sustainability practices in the aviation sector. Integrating text mining and bibliometric analysis emphasizes essential facets of airline sustainability, resulting in a comprehensive overview of the research landscape.

Artificial Intelligence and Sustainable Tourism Planning: A Hetero-Intelligence Methodology Proposal

This study explores the growing significance of Large Language Models (LLMs) in tourism, for their current and potential applications. It aims to achieve two primary objectives: first, to develop a novel hetero-intelligence framework merging human and artificial intelligence (AI) to address contemporary sustainability challenges in tourism; second, to validate this framework by applying it to sustainable tourism planning, assessing LLMs' capabilities and limitations. The research employs a hetero-intelligence performance test, contrasting human intelligence and AI contributions in sustainable tourism planning with overtourism as a proxy challenge. Results showed that hetero-intelligence could effectively address sustainability issues in tourism, provided human and AI strengths and weaknesses are understood. LLMs proved useful in diagnosing and proposing solutions for sustainability-related issues. However, a rigorous methodological framework is essential to ensure unbiased outcomes. The research offers practical guidelines for applying this approach and significantly contributes to epistemological and empirical dimensions, providing valuable insights for researchers and tourism planners. The study calls for more empirical research to validate the methodology and explore ethical and legal dimensions, extending hetero-intelligence applications to broader sustainability challenges in tourism.

Optimization of Aviation Biofuel Development as Sustainable Energy Through Simulation of System Dynamics Modeling

This study aims to optimize the development of aviation biofuel as a sustainable energy source by simulating system dynamics modeling. This study is based on the System Dynamics modeling approach, which is a set of conceptual tools designed to understand the structure and dynamics of complex systems. This study used the system dynamics method specifically designed to analyze complex systems. It has been applied to various sustainability-related issues, including urban area sustainable development modeling, sustainability of water resources, environmental management, and sustainable urbanization. The result obtained using the quantitative modeling showed that the contribution of aviation biofuel to flight intensity in Indonesia is still insignificant. The practical implications of this study are that palm oil has the potential to be a viable raw material for aviation biofuel production in Indonesia, and implementing policies to mitigate negative consequences and optimize land use for aviation biofuel fuel production can contribute to sustainable urban development. The originality of this study lies in its use of System Dynamics modeling to analyze the potential of palm oil as a raw material for aviation biofuel production and identify the various social, economic, environmental, and technological factors that impact it.

Sustainable Community and Development: A Perception Study in Aizawl City

Communities have a critical role in encouraging practices that lead to the making of a sustainable community. Sustainability is a major concern in the contemporary world of depleting resources. The study brings out how people of a community perceive sustainability and to pinpoint areas that need improvement. Our synthesis underscores the interconnectedness of environmental, social, and economic factors in achieving a sustainable community, as articulated by prominent scholars. We extend this discourse by presenting a comprehensive framework that encapsulates essential components, including quality of life, environmental stewardship, affordable housing, sustainable transport, economic prosperity, and resource optimization. By incorporating diverse perspectives, this work contributes to the ongoing dialogue on sustainable community development, emphasizing the importance of holistic considerations and balanced approaches. Data collection was done using a mix of quantitative and qualitative methods of literature review and online survey questionnaires. The findings prove that although most community members are aware of sustainability-related issues, there exist areas that need additional education and awareness-creation. The study delves into the sustainability of the city assessed through the satisfaction level of its habitants taking into account the components of sustainable community. Respondents are mostly satisfied with the social and environmental aspects. Corruption and business run by immigrants are major problems affecting the economic sustainability of the community. Findings of the study provide valuable insights into community perceptions of sustainability and useful in the promotion of future sustainability initiatives and policies.

Factors Affecting Sustainability-Related Career Expectations among Engineering Undergraduates in China: An Empirical Study Based on a Modified College Impact Model.

The international engineering education community has reached a consensus regarding the need to enhance engineering students' awareness of and capability to provide sustainable services in their future careers. Based on a modified college impact model, this study analyzed the impacts of curricular emphasis, curricular instruction, and sustainability-related career self-efficacy on the sustainability-related career expectations of engineering students and investigated the moderating effects of gender on the relationships among the research variables. The results show that both curricular emphasis and curricular instruction have direct positive effects on the sustainability-related career expectations of engineering students; sustainability-related career self-efficacy plays a partial mediating role in this process; and gender significantly moderates the influence of curricular emphasis and curricular instruction on sustainability-related career expectations. The findings of this study provide empirical evidence that can be used by higher education institutions and engineering educators to enhance the belief of engineering students in their ability to solve sustainability-related issues in their future careers and promote the diversification of engineering education.

Book Review - Transitioning to Virtual and Hybrid Events: How to Create, Adapt, and Market an Engaging Online Experience

Traditional “physical events” would often come to mind immediately when people think of modes of event. Apart from the aforementioned event type, “virtual events” extensively took place during the COVID-19 pandemic. “Hybrid events” combine the advantages of actual and virtual events, thereby providing attendees with immersive experiences (Piccioni, 2023). At present, virtual and hybrid events appeal to professional global marketers. These innovative event experiences possibly attract global event audiences with lower costs and without the limitations of geography (Lekgau and Tichaawa, 2022), as well as being greener and markedly more sustainable based on the environmental, social, and governance (ESG) framework. These characteristics enable stakeholders to comprehend how organizations manage risks and opportunities in the presence of sustainability-related issues (Corporate Finance Institute, 2022). This book provides explanations on organizing virtual and hybrid events and analyzes the myths related to event issues that people hear, hold, or believe in but which are not based on facts. Moreover, the book presents extensive and innovative guidance for private and public institutions in addressing existing issues in tourism and event management. The book likewise aims to turn unforeseen difficulties into new opportunities in the post-COVID-19 pandemic period by using numerous actual case studies with practical recommendations.

Physico-mechanical, thermal insulation properties, and microstructure of geopolymer foam concrete containing sawdust ash and egg shell

Recently, energy conservation through building thermal insulation has gained significant importance in solving sustainability-related issues. In this context, this study investigates the potential for manufacturing geopolymer foam concrete (GFC) containing eggshell powder (ESP) and sawdust ash (SDA) using aluminium (Al) powder as a foaming agent. The role of Al-powder percentages on the mechanical and thermal properties of GFC was thoroughly investigated. The effect of ESP and SDA incorporation as partial replacements of precursors (from 0 to 20 %) on the thermal properties, durability, and microstructure of GFCs were also discussed. The experimental findings demonstrate that the bulk density and compressive strength of GFC with different Al-powder contents ranged between 1928 and 1798 kg/m3 and 17.45 and 9.37 MPa, respectively. The SEM images and MIP tests show that foams with different numbers of micro- and macropores are formed in GFCs. The ESP-based GFC had an apparent porosity range of 13.09 %–10.29 % and a bulk density range of 1823 to 1713 kg/m3. The SDA-based GFC had an apparent porosity range of 14.21 %–12.96 % and a bulk density range of 1834 to 1807.8 kg/m3. It was found that the 10 % ESP and 5 %, SDA mixtures enhanced the strength by 16.54 % and 4.45 %, respectively, compared to the control mix. The thermal conductivity, thermal diffusivity, and specific heat of 10 % ESP-mixture and 5 % SDA-mixture were 1.237 and 1.167 W/(mK), 0.795 and 0.922 mm2/S, and 1.556 and 1.266 MJ/m3K, respectively. Finally, the residual strength and microstructure investigations demonstrate that ESP-based GFCs have more stability than SDA-based GFCs and the control mix when subjected to elevated temperatures.

Spatial-temporal analysis of urban climate dynamics in major Hungarian cities

Increasing heatwaves are making cities and their populations more vulnerable, parallel to urban sprawl and the aging population in Hungary. The increasing number of hot days is predicted to worsen urban climate anomalies at the local scale, which, in parallel with changing land use patterns, may contribute to a significant increase in vulnerability to heatwaves. Local stakeholders and decision-makers need to understand the critical role of spatiotemporal land use—land cover (LULC) patterns and urban climate aspects to address relevant challenges for urban development. The current literature does not contain a synthesis analysis of major Hungarian cities that includes urban climate and sustainability findings hand by hand; therefore, this study aims to analyze LULC patterns, urban hotspots and surface urban heat island effects. In addition, the Normalized Difference Vegetation Index (NDVI) was determined as an important indicator for assessing the health and density of green spaces in major Hungarian cities from 2006 to 2018 using remote sensing data. Our results show that each city experienced significant urban sprawl, while above-average NDVI areas decreased over time. The average increase in the share of built-up areas was 1.3% from 2006 to 2018, while the calculated average decline in agricultural areas was 2%, so the expansion of residential areas and artificial areas is not the only driving force of this shrinking trend in agricultural areas. Furthermore, we found that urban hotspots are generally concentrated in industrial areas and represent new spaces of heat islands on the outskirts of cities. Székesfehérvár has the most intense industrial heat islands, with the largest proportion of urban hotspots (approximately 3.5% of the total area) concentrated in industrial zones. Our study contributes to uncovering inter-urban processes of land use patterns and urban climate issues in major Hungarian cities, moreover revealing sustainability-related issues from a lock-in perspective.

Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work

Purpose The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues. Design/methodology/approach The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers. Findings Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions. Originality/value This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

Application of an MCDM Model for Green Supply Chain Management Implementation Using Analytic Hierarchy Process

Green supply chain management (GSCM) has been proposed as a potential remedy for business sustainability-related issues. This study offers key green practices that may be applied at the strategic, operational and tactical levels in order to combine conventional supply networks with sustainable supply chains. When establishing the criteria, professional opinions were taken into account in order to identify pertinent components. The analytic hierarchy process has been used to assess the relative weights and relevance of the GSCM criteria. The expert opinions from academic and industrial specialists were used to make pair-wise comparisons. Green practices have been prioritised, and a framework with 4 major factors and 16 sub-factors has been proposed for making intelligent judgements. Findings point out that top leadership commitment to sustainability-related issues, legal compliance, environmentally friendly design, green purchasing, health and safety, and regulatory compliance practices are crucial for implementing sustainability across the supply chain. It might be claimed that adopting GSCM practices can boost a company’s long-term performance while also increasing its operational eco-efficiency reaping cost and efficiency benefits. The results of the study would assist GSCM practitioners in selecting appropriate strategies in consonance with the governing rules and regulations and customers’ requirements.

THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison. Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals, have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure.
 Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel.
 This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies.
 The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance.
 This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions

The level of climate risk reporting performance and firm characteristics: Evidence from the Saudi Stock Exchange

In recent decades, stakeholders have begun to place a greater emphasis on sustainability-related issues, including climate change. Furthermore, the implementation of climate change initiatives has prompted companies to disclose information regarding their evaluation and handling of climate-related risks and potential benefits. However, there is a lack of existing literature that investigates this issue in less developed markets, particularly in Saudi Arabia, where the capital market is rapidly developing. The objective of this study is to assess the degree of performance in reporting climate risk and investigate potential correlations between climate risk reporting performance and firm characteristics among non-financial firms in Saudi Arabia during the period from 2018 to 2021. To achieve the objectives of the study, a total of 515 firm-year observations were utilized, representing 140 non-financial firms in the context of Saudi Arabia. The study’s findings illustrate that the climate risk reporting performance level has steadily improved in Saudi companies over the years. In addition, the findings reveal that firm size and industry exhibit a positive correlation with climate risk reporting performance. Conversely, firm leverage and profitability do not demonstrate such associations. The results are in line with alternative measures of climate risk reporting performance, as well as when climate risk reporting performance is broken down into the four core elements. Policymakers and market regulators could use these results to promote awareness of the factors that influence climate risk reporting performance and to enhance sustainable practices.

Shariah board governance and sustainability performance: analysis of sharia banking in Indonesia

This study aims to investigate the relationship between sharia governance and sustainability performance in the Indonesian Islamic banking industry. Sharia governance is measured by the sharia supervisory board (SSB) score and the individual attributes of its members (size, number of meetings, educational background, and diversity). Sustainability performance (SP) is proxied by its economic, environmental, and social dimensions, as defined by the Global Reporting Initiative (GRI) framework. Secondary data from 2010—2020 company reports are used and analyzed using manual content analysis. Panel data regression is also employed to test the hypotheses and identify which individual attributes of the SSB influence sustainability performance. The results show that the SSB has a positive and significant effect on Indonesia’s overall SP of Islamic banking. Among the individual attributes, the frequency of SSB meetings has a positive and significant effect on overall SP, while the diversity of SSB members negatively affects economic and social SP. Meanwhile, SSB member’s size and educational background do not affect overall SP. The findings are expected to enhance understanding of Islamic bank’s development and approaches to addressing sustainability-related issues of Islamic bank. This study also contributes as consideration in the improvement of standard practices or the current implementation of sharia governance in Indonesia and to promote sustainable operations through Islamic corporate governance.

Unfolding impact of natural resources, economic growth, and energy nexus on the sustainable environment: Guidelines for green finance goals in 10 Asian countries

The evolution of sustainable development goals (SDGs) has attracted attention to sustainability-related issues. The purpose of this paper is to ascertain whether natural resources play a significant role in influencing the sustainability of the environment and greenhouse gas emissions and to evaluate the effects of economic growth, natural resource use, green financing and the use of renewable and non-renewable energy on carbon emissions in ten countries (China, India, Pakistan, Japan, Indonesia, Turkey, South Korea, Thailand, Iran, and Saudi Arabia), chosen for having high gross domestic products (GDP) in the Asian region. Using the panel data estimating technique CS-ARDL, this study covers the period from 1996 through 2022, during which all countries' long-term elasticities were calculated. The results show that renewable and nonrenewable energy helps these nations' economies flourish. Natural resources can impede economic development in certain nations while stimulating it in others. While using renewable energy lowers carbon emissions, using fossil fuels for energy and economic growth both increase carbon emissions. The use of natural resources was a factor in the production of carbon dioxide (CO2) in every country represented on the panel. It is possible to make policy recommendations, such as using green energy sources and green financing that decrease greenhouse gas emissions and improving the educational system, as well as manipulating the government system to increase economic development in examined regions.

Sustainability dynamics of the Brazilian MATOPIBA region between 1990-2018: Impacts of agribusiness expansion

MATOPIBA is a Brazilian region with 73.2 million ha that has been facing a change in its land use due to agribusiness expansion over the last thirty years. The sustainability-related issues of this land use change raise doubts since it may result in advantages and/or disadvantages for social, economic and environmental aspects. This work assess the sustainability of MATOPIBA by means of a sustainability assessment procedure for operations and production processes (SUAPRO), covering the period 1990–2018 by including both the phases before and after agribusiness expansion. Expressed by the sector sustainability indicator (SSI) from SUAPRO, results show that MATOPIBA's sustainability macroeconomic and social (as the provider function) sectors are increasing along years, while environmental and social (as the receiver function) sectors are worsening. Focusing on MATOPIBA's overall sustainability, the sustainability synthetic indicator of system (SSIS) showed the worst performance for 2000 (4.71) and the best one for 2010 (3.63), while 1990 and 2018 obtained intermediary SSIS values of 4.17 and 4.51. The obtained pulsing behavior for SSIS does not support a conclusion about whether MATOPIBA's overall sustainability is increasing or even decreasing over time, claiming for future efforts to include additional data after 2018 year. Notwithstanding, there is a potential to achieve the maximized SSIS of 1.65 whether the identified actions for improvement were implemented. Besides providing subsidies for decision makers towards a more sustainable MATOPIBA, this work innovates by using nightlights satellite images as a proxy in obtaining data for modelling the SUAPRO.

Stakeholder management challenges and strategies for sustainability issues in megaprojects: case studies from Australia

PurposeMegaprojects are financially large and complex in scope, which require engagement of stakeholders from various institution and communities. With increased concerns from stakeholders on sustainability related issues, from environmental to socio-economic perspective, managing megaprojects has become quite challenging. Hence, there should be proactive approaches in active engagement of stakeholders from the start of the projects to overcome such issues. Currently, there is a knowledge gap on stakeholder management strategies specific to megaprojects on managing sustainability issues.Design/methodology/approachThis research has adopted review of secondary data from case studies to identify stakeholder management challenges and strategies in megaprojects around Sydney area. The documents related to three different projects were reviewed and data were collected through qualitative content analysis and coding with use of NVivo software for within case analysis and was followed by thematic approach for cross case analysis.FindingsEvery case study project's sustainability-related stakeholder issues are more similar than different to others. Differences are mostly in terms of intensity of impact of any issue in a particular project, and/or intensity of impact at certain phase of any project. Moreover, significant sectors and strategies have been identified for key focus to manage environment and socioeconomic issues. Whatever be the strategies, in case of megaprojects, they need to be mostly proactive.Originality/valueThis research has extended the knowledge on stakeholder management, in relation to managing sustainability-related issues of megaprojects during their design, construction and operation phases. This research offers useful strategies for project teams of megaprojects to develop a proactive stakeholder management plan, addressing unavoidable sustainability challenges.

Sustainability in Sport: Sport, Part of the Problem … and of the Solution

Sport is one of the most popular social activities in the world. It is also one of the most thriving industries from an economic standpoint. The sport sector is at the crossroads of economic, political and social issues. For this reason, sport organisations have to consider sustainability as a major concern. When facing such major issues (environmental protection, social connections, the concern of business for society), sport can appear as the “most important insubstantial thing”. But it could be seen both as the best and the worst example in terms of sustainability. This article addresses two complementary objectives. The first one is to provide an overview of the current state of sustainability-in-sport research over the last 20 years and demonstrate how this field became a major topic in the last 10 years. This has been done through a systematic search of existing academic research concerning sustainability in sport. The second is to offer an explanation of how the field of sport currently manages different sustainability-related issues. This has been accomplished by interviewing an industry panel, which also gives some perspectives for the future.

The perceived value of oat milk and the food-choice motives of young, urban people

PurposeBoth governments and the food industry are interested in plant-based products. New products are advertised as climate-friendly, with plant-based materials increasingly replacing animal-based content. In Finland, oat milk dominates the plant-based milk market. The authors studied what features young and urban users of plant-based and cow's milk value in oat milk for coffee and how the preferences of the users relate to ethical food-choice motives.Design/methodology/approachIn total, 308 students filled in an e-questionnaire. The survey used best-worst scaling (BWS), a discrete choice approach, to measure the perceived values related to oat milk characteristics. The ethical motives were measured by a version of the Lindeman and Väänänen scale. Also the respondents' diets were asked. Preference clusters were identified and viewed with the ethical food-choice motives and diets.FindingsThe respondent group that exclusively used cow's milk attached more value to taste, added nutritional elements, discounts and recommendations by friends. The rest of the respondents attached more value to origin and sustainability-related features of oat milk. In the six-cluster solution, one extreme cluster was valuing taste and the other was valuing sustainability-related issues. All the ethical food-choice motives: ecological welfare, political values and religion were (roughly) the higher the cluster valued sustainability-related items. The respondents eating meat were more likely to belong to the clusters valuing taste than non-meat eaters that belong more likely to clusters valuing sustainability-related features.Originality/valueVery few earlier studies have explored the heterogeneity of valuations of plant-based products and the products' relationship with ethical food-choice motives.