International Journal of Academic Research in Accounting, Finance and Management Sciences

Vol. 9, No.1, January 2019, pp. 71–79

E-ISSN: 2225-8329, P-ISSN: 2308-0337
© 2018 HRMARS
www.hrmars.com

To cite this article: Alnoor, A., Eneizan, B., Makhamreh, H. Z., Rahoma, I. A. (2019). The Effect of Reverse Logistics on
Sustainable Manufacturing, International Journal of Academic Research in Accounting, Finance and Management
Sciences 9 (1): 71-79
http://dx.doi.org/10.6007/IJARAFMS/v9-i1/5768 (DOI: 10.6007/IJARAFMS/v9-i1/5768)

The Effect of Reverse Logistics on Sustainable Manufacturing

Alhamzah Alnoor1, Bilal Eneizan2, Hebah Zaki Makhamreh3, Ibrahim Ali Rahoma4
1
Management Technical college , Southern Technical university, Iraq,
1
E-mail: Alhamzah.malik@stu.edu.iq (Corresponding author)
2,3
Faculty of Economics and Business, Jadara University, Jordan
4
Tripoli College of Science and Technology, Libya

Abstract
The aim of this paper is to study the effect of reverse logistics on sustainable manufacturing (Environmental
Performance, Environmental Performance, Social Performance). Questionnaire was designed and distributed
among employees in one multinational oil company operating in southern Iraq (LUKOIL) in Basra. The sample
of the study consists 208 employees and they were selected randomly. AMOS 22 was used to analysis the
data. The findings indicted that there is a direct positive effect of the reverse logistics on sustainable
manufacturing. Several conclusions have been reached, along with implications and suggested future
directions for research. Having a sustainable strategy gives the company flexibility in meeting the needs of
future generations through innovation and relocation. Cooperation in the implementation of reverse logistics
to maintain a good image and reputation in the minds of customers about the company and is a key part of
the corporate social responsibility.
Keywords
Reverse Logistics, Sustainable Manufacturing, Environmental Performance, Environmental Performance,
Social Performance

Received: 04 Apr 2019 © The Authors 2018

Revised: 28 Apr 2019 Published by Human Resource Management Academic Research Society (www.hrmars.com)
Accepted: 10 May 2019 This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may
reproduce, distribute, translate and create derivative works of this article (for both commercial and
Published Online: 19 May 2019 non-commercial purposes), subject to full attribution to the original publication and authors. The full
terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode

1. Introduction
After the signing the Iraqi government at running the 2nd, 3rd and 4th licensing rounds for oil and
gas exploration and production with a number of oil industry companies in mid-2009, Shift focus of the
concerned and interested in the oil industry in general and society in particular from the focus on the
organizational performance only, to focus on what the organizations offer to the community and the
environment in which it operates, Under the contracts concluded "sustainable performance"(Al-Abrrow et
al., 2018b). Therefore Sustainability received much more attention throughout the past two decades since
it has a big role in the elimination of pollution and tackling the lack of resources. It contributed to the
environmental, social and economic amendment, (Turrisi et al., 2012; Eneizan et al., 2018; Eneizan et al.,
2016ab).
This issue was also emphasized by many researchers because sustainability is considered one of the
growing significant issues that tackle environment (Eneizan and Obaid, 2016). Companies are struggling to
own sustainable- products and service, which means they meet human demands without harm to the
future generations (Krajewski et al., 2013; Schenker et al., 2017). Waste processing management caused
some companies to raise interest in the reverse logistics through recalling materials or products from the
end user in order to retrieve a value or get rid of some materials. They do so to preserve the environment
 International Journal of Academic Research in Accounting, Finance and Management Sciences
Vol. 9 (1), pp. 71–79, © 2019 HRMARS (www.hrmars.com)

through collecting testing, sorting, redistributing and recycling of lasted then disposing of it (Wondimu,
2016). By taking such measures, a company may become more reputable and thus more jobs can be
created, reveres, logistics activities can also be experienced, which aims to eliminate waste and retrieve
product value or get rid it of. These activities help preserve sustainability (Gobbi, 2011). Although reverse
logistics play a great part in reducing waste and saving process costs, their one a few studies regarding this
issue (Hosseini et al., 2014). On the other hand, the change in customer awareness, emphasizing product
technology development could create a need for the supply chain of reverse logistics services. These can be
done by facilitating customers, and clients, requirements through constraining of defects and
establishment of sustainable friendly organization (Vijayan et al., 2014). Therefore; reveres logistics
operations are very important for environment preservation, which considered as an advantage for
organizations. As a result, this research aims at answering the question as to, "To what extent does reverse
logistics affect sustainable manufacturing". To achieve this aim, the basic hypothesis is tested. It implies
positive effect of reverse logistics on sustainable manufacturing the theoretical as pact hypothesis.

2. Theory and Hypotheses

2.1. Reverse Logistics
To tackle environmental concerns and manage product around it life cycle, companies turn to
reveres logistics- a process of planning, application and control of effective flow of products, materials and
information from consumption point to origin point of incomes and recycling. 50. Supply chain, is called
closed loop import supply chain since it focuses on operation supply chain from material production until
material expiry, (Krajewski et al., 2013). Thus reveres logistics service includes product delivery and
retrieval so that it can be sold, repaired, reindustrialized, recycled or disposed of. So operations managers’
objective should hot only restricted to burning and burning retrieved products. Instead, products must be
reused (Heizer et al., 2017; Govindan et al., 2015). So because of regulations imposed on environment, in
response to resources consumption and waste absorption, organizations made effects to support ecological
efficiency of import supply chain system (Hosseini et al., 2014).
One of those attempts is (the reuse) relying on reverse logistics philosophy. Apparently, researchers
consider reverse logistics process as a conception that help reduce manufacturing costs and constrain
environmental pressures which aims at remanufacturing, manufacturing reveres. It plays important role in
reduction of waste and establishment of eco–friendly manufacturing environment, (Kumar and Kumar,
2013). In order to achieve reverse logistics objective, it necessary for a company to build pickup sites
receive reused goods from and user to the retrieved material processing site, which is an establishment
owned by the factory or client. There are other ways to deal with materials and waste. Reverse logistics
operations are very important because they can stop pollution and conserve energy. Consequently, they
may lead to sustainability and green manufacturing, nowadays, companies tend to shift concentration from
product income to logistics and reverse supply chain of import supply chain (Krajewski et al., 2013).
This lead to widespread maintains and repair centers. Companies are likely to use technology that
controls materials movement in addition to the use of technology that determine reverse logistics
supporting servile management (Vijayan et al., 2014).This process helps companies to revive environmental
systems and products through materials recycle porous supply chain (Bansia et al., 2014). Thus, reverse
logistics must be part of organizations work strategy., thought the active programs of imports supply chain
where big changes made management think of interest in competitive matters as reaction porous with
environment and thus it helps increase in weapons sustainable manufacturing (Klapalová, 2013). Reverse
logistics process could provide company with appropriate competitive feature through obtaining market
share in addition to the ability to meet customer demands and value. It also reduces costs when creating
eco-friendly manufacturing environment (Huscroft, 2010). This has been emphasized by many studies,
which indicate that reverse logistics help organization improve operations by identifying and reducing
disadvantages in import supply chain (Kumar et al., 2009).

2.2. Sustainable Manufacturing

Sustainable manufacturing concept comes to an existence as result of sustainable development
concept which was introduced in 1980 to tackle environment effect issue, economic development,

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globalization other factors (Rosen and Kishawy, 2012; Eneizan et al., 2015; Akomeah et al., 2018). So it is a
process of change that utilizes resources and investment for the sake of technological development and
institutional change which ultimately meet human demands. Trans for motional industries sector has
become a significant part to deal with this issue (Ocampo and Clark, 2015; Eneizan and Wahab, 2016; Matar
and Eneizan, 2018). USA ministry of trade defines sustainable manufacturing as the establishment of
product making with less negative effects by using fair operations. This process must be energy and natural
resources conserving and not harmful to staff, society, and consumers (Rosen and Kishawy, 2012).
Recently, sustainable manufacturing has received particular attention- it is an inclusive strategy to minimize
environment in the pact and improve performance (Yuan et al., 2012). In transformational industries
manufacturing function should consider some competing priorities which comply with the competitive
feature identified by work function (Ocampo and Clark, 2015). In the last delude, pressures have been pat
on companies to consider environmental and soul effects of their products in addition to the economic
advantages (Joung et al., 2013; Amoako et al., 2017). Therefore, manufacturers have come up with on
objective that is to reduce the environmental effect and conserve social and economic interests.
Transformational industries have trained to achieve farther goals including economic, environmental and
social perspectives sustainability. Since there are other concerns regarding resources exhaustion, damage
to natural resources and increasing temperature – global warming resulted from excessive emissions of
carbon and the increased waste, transformational industries made transformational industries put
sustainability into consideration (Ocampo and Clark, 2015; Dincer, 2016; Al-Hawary and Banat, 2017).
Because of the increased numbers of companies, which require sustainability measures in their
products and operations, sustainability measuring can be shown as follows (Feng et al., 2010).
1. Sustainability accountability. It is important to assess and document the way resources are used,
waste generation and waste emissions from all industrial activities.
2. Effect analysis. Effect that censed by manufacturing activities which may be harmful to people,
economy and society, must be evaluated and analyzed by the use of premeditated performance
measurements to control sustainability trend.
Thus several studies, such as (Zubir, 2012; Rosen and Kishawy, 2012; Vinodh and Joy, 2012; Joung et
al., 2013) reached an agreement on an identification of sustainable manufacturing dimensions, they are
environmental performance, economic performance, and social performance.
1. Environmental performance: It deals with emissions effects, resource consumption, pollutants and
nature conservation (Joung et al., 2013). One of the companies, most important procedures regarding
environmental performance is antipollution in sustainable manufacturing. It is described as an attempt to
improve the environmental performance of accompanying (Karlsson, 2011).
2. Economic performance: It refers to the use of profitability and cost indicators and organizations
investments (Joung et al., 2013). Supporting economic performance through sustainable building and
creating sustainable jobs in addition to the establishment of profitable social activities (Akotia, 2014).
3. Social performance: Employees, laborers and public people are directly or indirectly influenced by
organizations performance. It refers to fast development effect, which in society, which is made by
businesses (Joung et al., 2013). Social performance implies the dynamic values of invidious and social
concepts and how individual objectives are integrated in a way that social objectives are served (Akotia,
2014).

2.3. Reverse Logistics and Sustainable Manufacturing

The barriers hindering the reverse logistics programs pose considerable challenges both for
managers and policymakers in industries Because of their impact on sustainable manufacturing (Ravi and
Shankar, 2004). Thus, attention to reverse logistics contributes to the welfare of society through the role
played by the reverse logistics in the reuse of resources, which reflects positively on the sustainability of
the environment (Bing et al., 2012). Therefore, reverse logistics helps create value through its large role in
the dynamic recovery of value from different types and volumes of returns over time (Govindan et al.,
2015). Because environment issues have become important in import supply chain, managers prioritize
improvements in green environment performance. Minimizing costs fast delivery and high quality is also
considered significant and caused by reverse logistics. Reverse logistics play the big part in minimizing

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waste, which achieves environmental, social and economic sustainability. It is thus a sign of sustainable
manufacturing which effects company's sustainable manufacturing (Figure 1) (Wondimu, 2016). Pressure
has been placed on manufacturers to adopt sustainability (Corrêa and Xavier, 2013) through a market and
regulatory demands that are consistent with environmental regulations and standards, Sustainable
industrialization and the conservation and responsible use of natural resources (Kumar and Putnam, 2008).
This is required for the introduction of reverse logistics services (Presley et al., 2007) Therefore, this study
hypothesizes that:
H1: there is positive effect relationship with statistical and meaning significance between reverse
logistics of sustainable manufacturing.
H2: there is positive effect relationship with statistical and meaning significance between reverse
logistics of environmental performance.
H3: there is positive effect relationship with statistical and meaning significance between reverse
logistics of economic performance.
H4: there is positive effect relationship with statistical and meaning significance between reverse
logistics of social performance.

Sustainable Manufacturing
Reverse logistics Social performance

Economic performance

Environmental performance

Source: Adapted from Krajewski et al., 2013

Figure 1.The Proposed Conceptual Model

3. Methodology of research
3.1. The Sample and Data Collection
The study was applied in oil company works in the south of Iraq are LUKOIL. Where Russian oil
company Lukoil entered Iraq in 2010, which is a region that today represents the cornerstone of its Middle
Eastern operations, its main project now in West Qurna-2 project. The sample of the study was randomly
chosen from Sample employees. The sample included 208 people out of a total number of 600. The study
used a questionnaire to collect the data. Multi-Option questions were used to get answers final
questionnaire included (29) items, based on two basic variables. All components were measured according
to (five) levels ranging from "1- I disagree" to"5- I strongly agree".
3.2. Measures
Reverse Logistics: Reverse logistics measurement, which is used by (Kapalova, 2013; Wondimu,
2016) was used. It is composed of (14) items (e.g., “lack of needed equipment/machines for reverse logistics
operations.”). Sustainable Manufacturing: We used scale which was developed by (Ballantyne et al., 2011;
Akotia, 2014) which consists of three dimensions and 13 items, divided into: Environmental performance: 5
items (e.g., “The company has contributions to environmental sustainability and the preservation of non-
pollution”), economic performance: 4 items (e.g., “Encouraging investment in business”) and social
performance: 4 items (e.g., “The company enhances the health and safety of employees and the community
local residents in Basra governorate”).

3.3. Data Analysis

Statistical techniques were used for the description and analysis of the study variables and in order
to test the hypotheses, relying on SPSS. V. 22 and AMOS. V.22. AMOS software has been used in
management (Al-Abrrow et al., 2018a; Al-Abrrow and Alnoor, 2017). Cronbach’s Alpha was also used to

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ensure measures’ reliability, model fit to ensure the validity of the model, Pearson’s correlation to establish
the correlation coefficient among variables, and Path Analysis to test of the one hypothesis of the model.
As well the current study's design will be based on quantitative design, which concentrates on the deriving
method, that is the deductive approach. The explanatory method will be adopted here. It will explain the
causative relationship between variables, and it builds a pattern explaining the causative relationship
between variables than testing hypotheses (Al-Abrrow and Alnoor, 2017; Saunders et al., 2016).

4. Results
4.1. Internal Consistency and Reliability
It refers to the consistent tool used with all data. It explains the extent to which test results in
findings that can be similar in similar conditions. It also leads to clear questionnaire items. To detect
precision of measurement, the two researchers used (item – to- total) correlation. It measures the effect of
each item on the basic variable, where items with correlations less than (0.40) were ignored. Remaining
items were maintained those with the correlation greater than (0.40). Table 1 shows coefficients of internal
consistency. Many standards, which were used by management literature, have been used in this study.
They characterized by consistency and Reliability. They are designed according to (Liker's) scale. To ensure
scales precision and Reliability, Cronbach's Alpha was used as shown in Table. 1 Alpha confident values
ranged between (0.85- 0.89). These values are statistically accepted in management and behavioral studies
since values are more than (0.7) (Pallant, 2010).
Table 1. Test Internal Consistency
Research Dimensions Research Variables Corrected Item-Total Correlation Alpha-Cronbach
Reverse logistics .578 0.89
Environmental performance .509
Sustainable Manufacturing
Economic performance .721 0.85
Social performance .834

4.2. Descriptive Statistics and Correlation

Table 2 also shows the means, standard deviations, and correlations among the variables. Findings
indicate that variables mean values are bigger than the assumed mean value (3). This refers to the
individuals support for reverse logistics role in sustainable manufacturing. The standard deviation of
variables shows superficial variations among the respondents all relationships between basic variable are at
level of (p<.05). As table 2 shows, there is linear with meaning correlation between the independent
variable (reverse logistics) and the dependent variable (sustainable manufacturing). Its value reached
(0.503). This is preliminary support for the hypothesis.
Table 2. Descriptive Statistics and correlation
Mean Std. Deviation RL ENP EP SP SM
RL 3.37 .621 1
ENP 3.40 .836 .379** 1
**
EP 3.45 .835 .437 .460** 1
**
SP 3.36 .910 .409 .501** .484** 1
SM 3.40 .697 .503** .802** .795** .830** 1
Note: N = 208.
RL= Revers Logistic, ENP= Environment performance, EP= Economic performance,
SP=Social performance, SM= Sustainable Manufacturing.
**. Correlation is significant at the 0.05 level (2-tailed).

4.3. Hypotheses tests

Using the path analysis available in AMOS, because this research carries a correlation hypothesis
(measurement of direct effect of variable). Path analysis relies on the idea of last square, which is used for
regression analysis. path analysis includes regression weight whose out parts represent path estimate; they
are similar to regression weight . It also deals with Critical Ratio, it is given value (t) in regression analysis.
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To be acceptable, the hypothesis values (C.R) must be greater than 1.96 (−) (+) at meaning level of (0.05)
(Tabachnik and Fidell, 2001). Table 3 and figure 2 show effect relationships between research variable. The
four hypotheses were tested for this study, as shown in Table. 3 and Figure 2:
Table 3. Test hypotheses
Path Estimate S.E. C.R. P
H1 RL ---> ENP .380 .095 5.931 ***
H2 RL ---> EP .414 .122 4.172 ***
H3 RL ---> SP .447 .119 4.949 ***
H4 RL ---> SM .504 .131 4.528 ***
RL= Revers Logistic, ENP= Environment performance, EP= Economic performance, SP=Social performance, SM=
Sustainable Manufacturing.
***. Correlation is significant at the 0.05 level.
Based on track estimates shown in table 3 and figure 2, research's hypothesizes appear to be
supported. Reverse logistics have positive effect on sustainable manufacturing- effect value reached (.50: p
< .05). There is direct effect relationship between reverse logistics on sustainable manufacturing dimension
(environmental, social and economic) dimension therefore; hypothesis H1, H2, H3 and H4 is accepted.

Figure 2. Testing hypotheses of study

4.4. Discussions
Reverse logistics and their role in sustainable manufacturing have been discussed in regard with the
effect on environmental, economic and social performance of organization. Thus correlation has in turreted
the total import series which aims at integrating the main logistics with the reverse logistics in order to
reduce environment deterioration. Thus hypotheses have been tested to ensure effect relationship
between reverse logistics and sustainable manufacturing some (Wondimu, 2016; Turrisi et al., 2012; Kumar
and Kumar, 2013; Vijayan et al., 2014) of the result research are: First: There is direct effect of reverse
logistics on sustainable manufacturing; consequently, receding and reuse help environment sustainability
through waste reduction; Second: There is direct positive effect between reverse logistics and
environmental performance. As a result this effect reflects can pan role in encouragement of voluntary
works through which environment may be conserved when waste is recycled and eco- friendly products are
used; Finally: There is direct positive mutual effect between reverse logistics and economic and social
performance. This result emphasizes the big role played by reverse logistics of accompany in terms of

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recycling, maintenance products parts for developers and sponsors and people in change. This is done by
creating jobs which lead to increase incomes and improve staff and society's health and safety.
Through the above, the current study has a number of practical implications and managerial
implications are: First, Promotion of awareness, culture of reverse logistics among customers and staff
which can be followed as a work style to achieve sustainable manufacturing and conserve environment. It
can lead to waste reduction and pollution. Thus, LUKOIL Company will have to establish a department for
retrieving products waste in cooperation with retailers’ whole salers customers and Basra municipality.
Second, to achieve sustainability in industry, LUKOIL Company has to make balance between
economic development, environment protection and social fairness in addition to creation of coordination
between sustainable manufacturing and industrial scenario. This may cease the factory to implement its
desired objectives and in come in crease .The Social right of Basra Governorate should not be ignored
regarding healthy environment with green areas and creation of jobs. Finally, Adoption sustainable strategy
makes it flexible for the company to meet future generations, demands through innovation, strategic
planning and making mutual effect to achieve reveres logistics. Thus LUKOIL Company may receive good
reputation from customers since it is a basic component of the social responsibility.

5. Conclusions
Results have indicated that the company management views the reverse logistics, which are
represented by concepts such as integrate import series and closed import series, as influential part on the
manufacturing process, including sustainable manufacturing. As a result this can affect the dynamic
operations of environmental sustainability which in return effect the environment, social of economic
performance.

6. Limitations
It faced the current study a few limitations, and thus its findings should be interpreted carefully.
First, this study is cross-sectional; the study variables were measured at one time, so there may be a
need for attention for other reasons. However, we tried to ask the sample of the study on the evaluation of
variables in general and comprehensive of their experiences over a long period. This is why previous studies
should focus on this aspect by designing longitudinal studies in order to achieve more accurate and
qualitative results. Second, With regard to the society and sample of the study, it was limited to the oil
sector (LUKOIL) and therefore the inclusion of other sectors may contribute to reach more clear results .
Finally, Because of the R-Square values of the direct impact of reverse logistics in sustainable
industrialization, there are other factors that may influence sustainable industrialization, which is one of
the determinants of this study. For example, previous studies could address the closed-loop supply chain of
the Sustainable design near the current study model.

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