Adopting the “multidimensional nature of accounting” framework, this study aims to identify what factors hinder the adoption of energy accounting as a practice that shapes a better world. This paper wants to highlight that the social and moral dimensions of accounting cannot be taken for granted, since they can provide insights to the professional and research debate. The case study methodology is

Circular consumption is an element of the circular economy that is vital for fostering economic progress whilst addressing environmental degradation and resource scarcity. The majority of the existing studies on the circular economy focus on its organisational aspects and examine circular business models, including approaches to enhance circular value propositions and their advantages. However, the

The Agriculture Supply Chain (ASC) faced significant pressure to implement Net‐Zero Strategies (NZSs) from consumer organizations, social and environmental campaigners, agro‐based businesses, and legislators. Blockchain Technology (BCT) has been introduced to tackle the current challenges in the ASC, due to its ability to improve food security, lower waste, and reduce carbon dioxide emissions. Therefore

In today's business landscape, the paramount focus of firms is to achieve advanced corporate sustainability. This objective has led to the development of big data analytics, reliable big and cloud data analytics capabilities, and blockchain technology as powerful tools worldwide that have helped firms increase sustainable performance. Capitalizing on these technologies, this study provides new insight

Despite the growth of the circular economy in the last decade, consumer participation, particularly in circular business models, has still been little explored. Engaging consumers in the circular economy requires not only awareness but also a shift in behavior and mindset toward circularity. Based on the Meta‐Theoretic Model of Motivation and Personality (3 M Model), we explore the role of the big

At one hand, while research on entrepreneurial orientation (EO) continues to proliferate, only recently has attention been drawn to the individual entrepreneurial orientation (IEO) level. On the other hand, although organizational learning (OL) explains how organizations explore and exploit knowledge to enhance their innovation and performance, limited research has investigated the relationship between

There is increasing attention on the topic of collaboration for sustainable food supply chains (SFSCs), with increasingly contributing journals and publications every year. The urgency of this topic is even more highlighted due to the COVID‐19 pandemic and the more recent energy and food crisis. Hence, the field needs to have a good portrait of the ongoing research in this area and to better understand

The construction sector remains a significant contributor to global climate change, accounting for one‐third of global greenhouse gas emissions as well as a substantial portion of solid waste. In response to this pressing crisis, the adoption of circular business models (CBMs) emerges as a way to avoid negative environmental impacts. This study sought to model the interconnected factors influencing

This paper evaluates the influencing factors and disparities between web‐based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium‐sized enterprises (SMEs). In contrast to the prevalent use of case‐studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing

Drawing upon the institutional approach of legitimacy theory and Hofstede's cultural model, this study (a) examines the improvement of integrated thinking (IT) after applying integrated reporting (IR) policies, (b) compares the policy effects in policy‐driven adoption and voluntary adoption and (c) explores the cross‐country differences from the perspective of culture and policy convergence. We collect

Despite progress in the literature in understanding the relationships between barriers, drivers, and features of eco‐innovations (EIs) to promote the circular economy (CE) and improve companies' sustainability results, the evidence remains limited and diffuse. To address this gap, we investigate the effect of barriers, sources of information, and features of innovations and EIs on manufacturing companies'

The turbulent conditions of the external environment have placed unprecedented pressure on firms, drawing management scholars' attention to organizational resilience. This research aims to study if complexity, uncertainty, and munificence influence organizational resilience in terms of long‐term firm survival. We performed a binary logistic regression using a database of 1,849 Italian joint‐stock firms

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No abstract is available for this article.

The present study evaluates how the joint implementation of circular economy (CE) and operational excellence (OE) practices supported by the adoption of industry 4.0 technologies (Internet of Things and Big Data Analytics) influence manufacturing firms' operational performance and environmental sustainability. Drawing from the paradox theory, it also investigates the moderating role of managing paradoxical

Despite extensive research on the impact of green policies on firm growth and performance, there has been little effort dedicated to understanding the effect of green credit policies on firms.In this article, we fill this gap by investigating the effect of green credit policy on financial performance. Additionally, we examine the moderating role of technological innovation in this relationship. Using

The adoption of sustainability orientation (SO) by international new ventures (INVs) has been generally noted to positively influence their post‐entry performance. However, knowledge is lacking on organizational mechanism and firm capabilities which combines with SO to help firms achieve improved post‐entry performance. Consequently, we adopted the natural resource‐based view (NRBV) to explore how

The intersection of blockchain technology and circular economy (CE) practices holds significant potential for enhancing sustainability, transparency, and efficiency. This study conducts a comprehensive bibliometric analysis to explore the current research landscape in this domain. Key findings indicate a rapid growth in publications, highlighting a burgeoning interest in leveraging blockchain for CE

Biodiversity loss is considered as a critical global challenge with significant implications for ecosystems, economies, and societies. While the importance of biodiversity conservation is widely acknowledged, the extent to which biodiversity risk impacts firm performance remains an under‐explored area of research. This paper examines how biodiversity risk affects firm performance using a new measure

Despite the prevalence of photographs in corporate sustainability reporting, their use is not yet sufficiently understood. To the best of our knowledge, this paper is the first large‐scale study in the field. Introducing a novel machine‐supported approach, we assess environmental photograph utilization based on a sample of 45,228 photographs contained in 1,463 separately disclosed sustainability reports

This investigation explores the integration of blockchain technology (BCT) with circular economy (CE) principles within the automotive sector, leveraging a dataset from the years 2011 to 2019. Employing advanced analytical techniques, including machine learning models and the system generalized method of moments (GMM), the study meticulously assesses BCT's impact on CE practices over the specified

The study was designed to provide an answer to the research question regarding the effect of digitalization on sustainability reporting and to reveal the mechanisms underlying this relationship. The methodology included data collection from 371 small‐ and medium‐sized enterprises (SMEs) originating from Ghana, by using a structured questionnaire. Further on, we employed the structural equation modeling

Several studies have unveiled that green human resource management (GHRM) positively affects employees' voluntary green behaviors at work. However, the literature has overlooked the influence of GHRM on employee beyond‐work green activism—employees' participation in different environmental campaigns and initiatives and supporting/influencing organizations, environmental groups, and political actions

For several years, companies have made strategic changes to align with sustainable development principles by developing eco‐innovations. While research consistently highlights the positive impact of eco‐innovations on organisational performance, the factors driving these initiatives—particularly within small and medium‐sized enterprises (SMEs)—remain less clear. This inconsistency is due to the heterogeneity

The exponential growth of e‐commerce brings the need for sustainable business models to address the negative environmental impacts of packaging. This study used a bibliometric analysis, the theory of planned behaviour and stakeholder theory to explore the behavioural intentions of consumers in adopting a circular economy model for e‐commerce packaging materials. Surveying 362 respondents in the Indian

The term sustainability and environmental, social and governance (ESG) criteria has gained greater importance globally in recent decades. As social and environmental issues increase, firms are advocating the need to be more sustainable. However, in this scenario, corporate controversies still persist, and an analysis of their causes is required. This study focuses on establishing the relationship between

The holistic reshaping and advancement of the global economy inherently demand the creation of synergies between digitization and environmentally sustainable development practices. This study pioneers an evaluation of the impact of environmental, social, and governance (ESG) ratings on corporate digital technology innovation, contrasting with existing literature. Using data from A‐share listed firms

This study investigates the motivations behind firms disclosing their waste production. Analyzing data from S&P 500 companies spanning from 2010 to 2018, we explore the influence of board characteristics on this corporate decision. Our findings reveal that firms with a higher proportion of female directors or independent directors, the establishment of a sustainability committee, and external verification

Industry 4.0 refers to a set of technologies that facilitate the development of value chain, resulting in shorter lead times, higher quality products and better organisational performance. These innovative smart technologies have the potential to address widespread sustainability concerns, while having the capacity to enhance production, and can morally impact sustainable development. Recently, manufacturing

Using the lens of the microfoundations of dynamic capabilities, this article sheds light on the scaling pathways (scaling up, out, and deep) of sustainability‐oriented innovation business models (SOI BMs). Empirical data from 20 small‐sized agri‐food organizations working on SOI as a core BM value proposition was collected and analyzed. We categorized microfoundations of dynamic capabilities of these

Academics and practitioners are increasingly interested in the role of the circular supply chains in maximizing resource use and improving sustainable performance. However, the shift from linear to circular supply chains is still at an early stage and still needs more research. The current study seeks to test the direct effects of artificial intelligence‐based dynamic capabilities on frugal innovation

This study critically evaluates the extant research on green cryptocurrency (GC). It incorporates the systematic literature review (SLR) approach of research executed through the analysis and compilation of 54 relevant studies. The focus is on identifying and interpreting the thematic foci and existing gaps about GC to inform potential areas of future research. The SLR findings aggregated the research

Assets' returns can be efficiently clustered in regimes, that are suitably defined non‐overlapping intervals creating a partition of the real numbers. This paper explores the relationship between the transition probabilities from one regime to another in assets' returns and the assets' MSCI Environmental, Social and Governance (ESG) scores. We apply the proposed methodology to the relevant empirical

Competing in the global market requires organizations to change rapidly, addressing both digital transformation and sustainable development challenges. This study uncovers new relationships and critical factors, enriching current knowledge and guiding future research on how digital transformation enhances sustainable consumption and production (Sustainable Development Goal 12 [SDG12]) success. It identifies

This paper examines whether social disclosures impact CEO compensation considering various CEO and board controls. By categorizing CEO‐specific attributes into CEO duality, CEO academic diversity, and insider CEO, as well as including board size and board independence as board‐specific controls, the study tests their effects on CEO compensation. This research further explores whether board gender diversity

Research on the behavioral theory of the firm (BTOF) highlights the role of performance shortfalls in managers' decision process. However, previous studies tend to ignore the heterogeneity of historical and social aspirations. This paper investigates how firms' green innovation, a typical environmental behavior, differently responds to financial performance shortfalls relative to historical and social

Enhancing environmental quality is currently a key focus for policymakers. Furthermore, researchers are also prioritizing the investigation of novel variables that can influence environmental quality. The yield spread is commonly used as a leading indicator for business cycles in the macro‐finance literature, providing information about future expectations regarding business cycles. The yield spread

Small‐ and medium‐sized enterprises (SMEs) represent a significant number of industries in need of moving towards more sustainable development. A sustainability perspective on business activities is today crucial for SMEs to achieve a new level of competitiveness. Identifying which is a suitable set of sustainability indicators for an individual SME is a big challenge. The availability of so many methods

ObjectivesContinuous adaptation and innovation are critical for sustaining a competitive edge in the dynamic and technology‐driven banking sector. This study explores the impacts of transformational leadership and digital transformation on organizational agility and corporate resiliency, and how these factors contribute to sustainable competitive advantage in the banking sector.MethodologyA quantitative

This study investigates the influence of organizational psychological capital (OPC) on corporate environmental, social, and governance (ESG) practices, highlighting a relatively overlooked aspect in existing studies, and examines the moderating effect of chief executive officer (CEO) power on this relationship. Using a dataset of 1659 firm‐year observations from FTSE 350 firms across the years 2012–2021

Value chains have become increasingly complex, complicating the transition to a circular economy and the pursuit of sustainable development. This transition requires assessing economic, environmental, social, and governance dimensions. We conduct a systematic literature review to evaluate whether existing methodologies can effectively assess the circularity and sustainability of value chains according

Expanding dynamic capability theory, we propose environmental entrepreneurship orientation (EEO) as a dynamic capability to achieve a duality of goals—the simultaneous and synergistic realization of environmental and economic performance. We conceptualize a moderating effect of a company's knowledge base (public or private) on the relationship between EEO and the duality of goals. We test our hypothesis

Purchasing firms/buyers committed to driving environmental change in their supply chains must address emissions from all three scopes, particularly Scope 3 emissions. Hence, supplier engagement has emerged as a critical strategy for achieving net‐zero emissions. However, studies about how purchasing firms engage with suppliers and how such engagement mitigates Scope 3 emissions are relatively scant

The debate on carbon dioxide (CO2) reduction strategies for a sustainable environment continues unabated. Thus, this study proposes and validates a model for understanding essential factors that can explain resistance to managers' bus‐sharing system (MBS). MBS is a sustainability strategy where organizations have well‐maintained buses to transport 10–15 managers to and from work. By drawing on an extended

In the pursuit of global sustainability, firms play an increasingly pivotal role. In this scenario, Benefit Corporations aim to seamlessly integrate profit‐making endeavors with sustainable practices. This corporate model has spread around the world and in Italy; it was adopted through Law No. 208/2015 introducing Italian Benefit Corporations (BCs). Italian BCs must produce a Benefit Impact Report

Circular business model innovation is critical in the transition to the circular economy, often requiring businesses to undergo significant internal changes. One intervention to better support businesses in this process is circularity training, often provided by an innovation intermediary. However, little is known of the impact on internal barriers and drivers for circular business model innovation

Businesses are turning to bio‐based, compostable plastic packaging as a circular economy solution to global plastic pollution. However, there is a lack of proper waste management systems for collection and processing. Through an international research initiative, a social innovation lab was undertaken in Brazil, Canada, Poland and the United Kingdom to understand and address key barriers in closing

The internet infrastructure, for example, the data centers, is purported to be making substantial damage to the environment. While there are many studies on the national or global interventions and technology developments to minimize environmental damage from the internet, very few have investigated the individual level strategies. This study examines individual‐level strategies, including intrinsic

In this study, we investigate whether information demands made by common agents, specifically common institutional owners, drive firms to adopt a reporting framework that enhances the comparability and financial materiality of environmental, social, and governance information. Using a sample of 3659 unique US firms from 2015 to 2021, we collected data on the adoption of the Sustainability Accounting

Utilizing a Bayesian network approach, this paper uncovers the probabilistic relationships between digital technologies (DTs) and environmental sustainability practices (ESs), aiming to identify specific portfolios of digital solutions that significantly contribute to environmentally friendly strategies of European firms. Data are from a sample of 10,583 European firms surveyed in 2020 through Flash

In the dynamic landscape of circular economy ecosystems, the engagement between stakeholders and customers plays a crucial role in the transition toward circular economy. On the one side, stakeholders collectively engage in generating value for customers, while on the other, customers benefit from this value. This literature especially highlights the collaborative and collective efforts of stakeholders

The rise of cutting‐edge technologies motivates corporations to undertake and carry forward green innovation, aiding economic development by maintaining environmental sustainability. Using A‐share listed firms from 2013 to 2022 as the research sample, the paper empirically examines the impact of digital transformation on corporate green innovation from an affordance perspective. The findings suggest

A concerning surge in pollution has drawn increased attention to sustainability efforts. The lack of environmentally conscious human behavior contributes significantly to environmental degradation. This research explores the impact of perceived colleague support towards the environment (PCSE) as a catalyst for promoting employees' green initiatives. Underpinned by the conservation of resources (COR)

The challenges posed by multi‐crisis environments, such as pandemics and geopolitical uncertainties, create significant opportunities for supply chains (SC) to enhance their sustainability, resilience, and agility, thereby developing a strategic advantage. However, seizing these opportunities is not without its challenges; critical tensions inevitably arise. This paper, based on a systematic review

Organizations can reduce costs and achieve better performance by utilizing supply chain management. However, they face enormous challenges in building eco‐friendly supply chains for harmony with nature, especially in emerging economies. Therefore, the current study seeks to determine the direct impact of sustainable supply chain management practices (SSCM) on environmental performance in Pakistani

The circular economy (CE) has gained the focus of scholars and policymakers as it is related to achieving sustainable development. Multinational corporations (MNCs) are adopting and implementing CE models, especially given their resources, global presence, and ability to share best practices across borders. However, a knowledge gap exists on how CE is practiced within the international business (IB)

In the rapidly evolving landscape of the automotive industry, firms are increasingly turning to advanced Industry 4.0 (I4.0) technologies to drive innovation and sustainability. While I4.0 technologies hold immense potential for Business Model Innovation (BMI) and supply chain (SC) sustainability, a gap exists in understanding how firms can leverage BMI and SCS effectively. This study addresses this

The impact of the certification on financial performance is still a debated issue. While a number of research studies have highlighted the importance of the environmental management system in achieving environmental performance, there is a theoretical gap concerning the way in which the environmental management system affects the financial performance of companies. This paper aims to fill the identified

Green entrepreneurship has become pivotal for mitigating resource wastage and safeguarding the ecological environment within the framework of green economic development. Scholars have paid scant attention to investigating the transformation and advancement of green imprinting in shaping individual green entrepreneurial behaviors. In this study, we address this gap by integrating imprinting theory and