Sustainability Accounting, Management and Policy Journal: Volume 15 Issue 4

Stakeholder value creation system: understanding the process

Silvia Ferraz Nogueira De Tommaso, Felipe Mendes Borini

Understanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation…

CEO’s IT background and continuous green innovation of enterprises: evidence from China

Junyu Pan, Han Bao, Javier Cifuentes-Faura, Xiaoqian Liu

This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).

Ocean ecosystem services: modeling a factor development process to create sustainable value for decisions

Ronnie Figueiredo, Pedro Cabral

The purpose of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for…

Navigating the green maze: insights for businesses on consumer decision-making and the mediating role of their environmental concerns

João M.M. Lopes, Sofia Gomes, Tiago Trancoso

Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…

Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms

Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei Xu

Driven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in…

Main motivations and barriers to pro-environmental behaviour: a study from the employee’s perspective

Israel Javier Juma Michilena, Maria Eugenia Ruiz Molina, Irene Gil-Saura

The purpose of this study is to identify groups of employees based on their motivations, detecting the main barriers that may influence their willingness to participate in the…

A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response

Yirong Gao, Xiaolin Wang, Dongsheng Li

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the…

Balancing people, planet and profit: export strategies for sustainable value creation

Luis Filipe Lages, Graça Miranda Silva, Ana Isabel Canhoto, Luis F. Martinez, Sara Jahanmir

Businesses are increasingly called upon to support the improvement of society and the environment, and one way to do so is by expanding into international markets, particularly…

Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm

Leanne Johnstone

Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital…