This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology

This study connects ethical leadership and green management to unlock the knowledge behind sustainability success, investigating the impact of environmental management and ethical leadership on the green performance of firms, both directly and indirectly, through the mediating role of green knowledge sharing, providing a framework for understanding how these factors interplay to drive sustainability

The transition to renewable energy sources is imperative for sustainable economic growth (GDP) and environmental resilience. The present study examines the impact of economic policy uncertainty (EPU), geopolitical risk (GPR), financial market uncertainty (FMU), GDP, trade openness (TRA), and environmental, social, and governance‐related uncertainty (ESGU) on renewable energy transition (RET) in the

The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria. In order to understand to which extent this information is relevant

Inventory management (IM) is emerging as a focal point in Industry 5.0 (I5.0), especially within the manufacturing setups, because of its alignment with the environmental and sustainability goals of the firm's operation. This research explores the disparity between theoretical views and practical applications of IM, highlighting the significance of domain‐specific knowledge and its impact on the I5

Big data analytical capabilities (BDAC) have emerged as a significant strategic tool for enhancing environmental performance in today's ever‐growing green and digital economy. However, the serial process through which BDAC influences environmental performance remains understudied, particularly in multinational corporations (MNCs). Drawing on the dynamic capability view (DCV) and the natural resource‐based

The renewable pull effect theoretically leads to the relocation of green production facilities within energy‐intensive industries to regions rich in renewable energy resources. This study employs a qualitative research design, integrating the analytic hierarchy process method, by interviewing top managers and experts from globally leading steel and chemical corporations, predominantly based in Europe

In maritime industries, transitioning to circular supply chains for the sourcing of components and materials is considered an important step in the direction of more environmentally sustainable means of production. Multi‐sided platforms (MSPs) have previously been proposed as a promising technology for enabling industries to coordinate toward new paradigms such as the circular economy (CE). This novel

This study examines how firms leverage sustainable innovation propensity and digital sustainability transparency as strategic resources to navigate multilevel environmental pressures and achieve environmental and innovation performance. The central theory guiding this research is the resource‐based view, which posits that firms gain competitive advantage through the effective management of valuable

Sustainable consumption is crucial to transitioning toward a more sustainable society. Various tools, including information provision tools such as ecolabels, aim to promote sustainable consumption but are often criticized for failing to adequately inform consumers. This study examines digital product passports (DPPs), an emerging policy tool, as a means of enhancing consumer communication. Given the

The circular economy (CE), in conjunction with Industry 4.0 (I4.0), is an emerging trend discussed in academia and industry. Research suggests that I4.0 supports the CE, and circular startups (CSUs) are key players in advancing CE. However, there is a gap in empirical studies on I4.0‐enabled CSUs (CSU4.0). This research employs a multicriteria decision‐making methodology, incorporating the fuzzy analytic

The study examines how a textile company's business network is affected by sustainable innovation. It investigates the impact of sustainable practices on network dynamics and a company's business network with a particular focus on the textile sector in the fashion industry. Sustainable innovation has a significant impact outside of internal operations and is motivated by the desire to increase operational

Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs) and firm performance (FP) using a multi‐theoretical framework

Companies incorporating industrial symbiosis in their business models (ISBMs) play important roles in the realization of IS solutions. This paper explores how this group can also influence contextual conditions for the wider adoption of these solutions, thus contributing to their mainstreaming. Through a multiple case study of development processes connected to a diverse set of ISBM companies, three

Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity. Using a panel of 305 listed firms in France, Germany, the United Kingdom, and Japan over the period

The ecological footprint of multinational corporations (MNCs) is a global issue that demands immediate attention. In particular, the impact of the fashion industry has garnered significant concern, as it alone is responsible for approximately 10% of global carbon emissions. Consequently, the adoption of responsible environmental initiatives such as the transition to sustainable energy could play a

Climate change demands immediate and coordinated action from individuals, governments, and companies. Companies, in particular, play a pivotal role in mitigating climate risks and reducing environmental impacts by adopting sustainable practices that extend beyond regulatory compliance. This responsibility is not confined to high‐emission industries; service sectors, including financial institutions

Despite the growing importance of corporate sustainability, research on strategic alliances between corporations and sustainable startups remains limited. While corporations struggle with implementing radical sustainability‐oriented innovation, sustainable startups face challenges in scaling and validation. Given their complementary resources, partnerships between these entities offer significant potential

This study examines how family ownership influences sustainability practices in publicly listed firms by focusing on tensions between two socioemotional wealth (SEW) priorities: control preservation and reputation enhancement. Although family ownership is associated with distinctive sustainability behaviors, findings remain mixed due to conflicting SEW motivations. Using data from publicly listed firms

Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk. Using emission reduction target data from the Carbon Disclosure Project

This study explores how dynamic capabilities—specifically knowledge management, knowledge capacity, agility, information capabilities and resilience—support successful eco‐innovation in product development. Grounded on the dynamic capability framework, the research introduces the IKARG model (Information, Knowledge Management, Agility, Resilience, and Green Innovation), analysing its application in

This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee characteristics. Using 1863 firm‐year observations from 207 companies

This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017 to 2023. The results show that companies tend not to disclose

With the growing importance of sustainable supply chain management, businesses are actively looking for sustainable suppliers that consider all sustainability dimensions. This study aims to demonstrate a data‐driven methodological framework for sustainable supplier selection (SSS). The research proposes a three‐stage, data‐driven approach for SSS. The first stage involves using the life cycle sustainability

When developing new products, companies must select the most appropriate sustainable suppliers at the early stages of product development to achieve long‐term sustainability and reduce the high risk of failure inherent in the new product development. Moreover, new products have different market characteristics at each stage of the PLC, which leads to different psychological behaviours among decision‐makers

The deteriorating impact of traditional linear model on agriculture productivity and ecology has drawn a serious emphasis on the espousal of circular economy (CE) practices in the agriculture sector. Accordingly, an increasing number of startups operating on circular principles are emerging in the agriculture sector to create value from the agri‐waste. In this research, we aim to investigate the challenges

This study delves into the relationship between ESG performance and dividend payout in G20 countries. Based on a comprehensive sample of 2344 firms from 2011 to 2022, our findings reveal a positive correlation between ESG performance and dividend payout. Notably, this positive impact is significantly pronounced in common‐law countries, where investor protection is robust. Moreover, companies with high

Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ESG disclosure with actual sustainability performance. Analysing

The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation. In this study, we examine the effect of climate risk governance on firm‐level environmental innovation. Based on a panel of 4378

The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective, thus limiting the overall understanding of how effectively

Academic and social concerns regarding the management of carbon emissions are pressing due to the importance of carbon reduction in the fight against climate change and the strategic implications of the various approaches. In particular, the relationship between carbon reduction and legitimacy has received significant attention, with academics noting both the positive relationship between the two and

Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance. Furthermore, companies with higher sustainability performance are more likely to

This paper analyses the relationship between firms' investment in green technologies and competitive performance. We take advantage of new data on the adoption of different green technologies (circular economy, technical advancements, energy savings, and efficiency gains) from a large representative sample of Italian firms. We find the following results. First, overall green investment increases the

The current business environment increasingly requires firms to adopt sustainable innovation strategies to improve their performance. Drawing from the dynamic capability theory and supported by upper echelons perspectives, this study examines the synergistic relationship between green managerial innovativeness and green ambidexterity on green innovation performance among manufacturing small‐ and medium‐sized

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No abstract is available for this article.

Climate change poses a significant challenge for governments and businesses around the world. Amidst the increasing calls for decarbonization of the economy to combat climate change, policymakers and decision‐makers are carefully considering the advantages and disadvantages of green hydrogen. To enable a successful green hydrogen economy, all participants must emphasize the green hydrogen regenerative

Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample of 73 nonfinancial European sustainable firms over the period

Sustainability in agriculture balances food production and food security aspects while addressing environmental and economic concerns. The study aims to identify and conceptualize the critical green and sustainable agricultural practices and expound on the drivers and barriers associated with their adoption. Data collection through open‐ended essay questions allowing participants to use their frame

This study introduces a novel moderated moderating framework to investigate the influence of relational capital on the relationship between environmental and firm performances in the airline industry, with board gender diversity as a moderating factor. It employs a chance‐constrained network data envelopment analysis approach based on an enhanced Russell‐based directional distance measure to address

In today's rapidly transforming world, a leader's digital capabilities have become crucial for firms to achieve better performance. This study examines the influence of digital leadership (DL) capabilities on performance (both economic and environmental) with the inclusion of multiple mediators and a moderator. Specifically, three interesting but complex relationships are examined: (1) the mediation

The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI, integrated reporting, and corporate characteristics on adopting

Fast fashion is disrupting circularity in the fashion industry, necessitating strategic business models fostering sustainable production. However, there is a gap in the literature regarding criteria for assessing the end‐of‐life (EoL) management of textile products. The present study aimed to identify the most effective EoL strategies to support fashion companies in closing the loop, comparing reuse

With firms' increasing adoption of green marketing strategies, greenwashing is also becoming more prevalent. Despite the negative consequences of greenwashing, limited studies have investigated its impact on attitude and consumption. Earlier studies have used greenwashing as a one‐dimensional construct and do not distinguish between different greenwashing practices. Based on the integrated framework

The current rapid and massive biodiversity decline the world is experiencing poses serious threats to the health of natural ecosystems and their ability to provide the services that the socioeconomic system relies on. Organizations are key players in this dynamic, as they have a significant impact on biodiversity while also heavily depending on it. Recently, there has been increased attention and effort

This study examined how Bitcoin, energy prices, and geopolitical risk interact by examining the first four moments (mean, variance, skewness, and kurtosis) of their return distributions by using wavelet analysis. The findings reveal that the co‐movement patterns of energy index, geopolitical risk index, and Bitcoin prices are time and frequency sensitive. During the turbulent period of 2020–2024, significant

We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital. Utilizing a dataset comprising publicly listed firms from the Bloomberg European 500 index spanning the period from 2005 to 2020, we present empirical evidence

Decarbonisation requires firms to rethink and redefine growth, informed by strong sustainability principles. Management consultants are important enablers for clients to strategically manage resource constraints, given their limited capabilities in this transition. Consultancy institutional logics play an important role in inducing new knowledge cooperative processes in consultant and client cognitive

The ongoing challenges of climate change, ecosystem degradation and demand for natural resources make sustainability a global priority. Models, guidelines and frameworks are particularly valuable in the field of management as they help to solve problems. This study aims to explore them from an interdisciplinary perspective, including a concern with the SDGs. The study involved a bibliometric analysis

Numerous studies have examined whether financial and governance characteristics within firms promote eco‐innovation. However, the influence of institutional contexts on eco‐innovation, which is crucial for shaping effective policy and establishing key conditions, has not been adequately explored. Drawing on institutional, stakeholder, and upper‐echelon theories, our study investigates the mechanisms

This study examines the impact of banks' fossil fuel financing on their firm value in the context of the Paris Climate Agreement. Using panel data from the top 60 global banks by asset size from 2017 to 2022, we analyze the effect of fossil fuel financing on firm value, measured by Tobin’s Q, using an OLS model. We also investigate whether national climate policies and climate initiative participation

Benefit corporations are businesses characterised by a dual purpose: profit and the common good. While these businesses are expected to pursue a high level of transparency, some studies have noted ambiguous and inconsistent behaviour in the quality of their reports and communication with stakeholders. The literature proposed reporting quality indexes and identified explanatory factors, although specific

Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce impact. This research conducted a systematic literature review

Digital technologies (DTs) and circular economy (CE) are currently two topics that are expected to contribute significantly to sustainable development, and digitization is generally considered a key enabler of CE. However, most studies only cover the most known Industry 4.0 technologies, and very limited research detailing how DTs can support the implementation of CE is available. The first objective

Green growth, which balances a firm's growth aspirations with environmental stewardship, is gaining traction in the literature. However, the notion of green growth capability (GGC) as a foundation for firm‐level green growth strategy remains underexplored. Multifaceted and multi‐skills nature of organisational capabilities is brought into focus to advance a knowledge‐based view and to develop a new

The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater power distance, individualism, masculinity, and indulgence

This study investigates the influence of indigenous directors on sustainable production and consumption in the energy sector of Latin America and the Caribbean (LAC) countries, while considering the moderating roles of environmental innovation and sustainability committees. Using panel data from 378 firms across the LAC region from 2012 to 2023, the study employs robust econometric methods, including

This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model). The governance variables considered within the study include board size, board independence, frequency of board meetings, and board gender diversity.