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The purpose of this study is to examine the contribution of environmental knowledge and environmental sensitivity on the green purchasing intention of Bangladeshi consumers by using an extended theory of planned behavior.

Quantitative research method was used to collect 369 data by using a convenient sampling method. Data was analyzed using partial least square while a structural equation model was applied to measure causal relations among the variables.

The findings of this study demonstrate that subjective norms, attitude toward green products and perceived behavioral control have a positive and significant relationship with green purchasing intention. Moreover, environmental knowledge has also a positive and significant relationship with environmental sensitivity. There is a positive and significant association between environmental sensitivity and attitude toward green products, while the relationship between environmental knowledge and attitude toward green products was found insignificant. Quality of green products does not moderate the relationship between attitude toward green products and green purchasing intention. The results further indicate that environmental sensitivity mediates the relationship between environmental knowledge and attitude toward green products. Attitude toward green products also mediates the relationship between environmental sensitivity and green purchasing intention. At the same time, environmental sensitivity and attitude toward green products jointly mediate the relationship between environmental knowledge and green purchasing intention. However, attitude toward green products does not mediate the relationship between environmental knowledge and green purchasing intention.

This study may be used to guide managers who are planning to launch green products in the Bangladeshi market for choosing their target markets and a great insight for the government to produce environmentally friendly consumption policy for citizens and environmental conservation.

Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting.

This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations.

The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts.

This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective.

This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.

This paper aims to explore the conditions in a business-to-business-to-consumer (B2B2C) context characterized by new technologies. Innovations enhance disintermediation and pursue sustainability goals that drive customers’ willingness to use eco-friendly delivery options, namely, parcel lockers – in e-commerce and their impacts in terms of communication and transparency along the supply network.

The study conducted an extensive survey in Italy and Germany, collecting 1,010 usable responses. Structural equation modelling was used to analyse the data with the aim of identifying the factors that drive customers’ willingness to use parcel lockers and the effect on customers’ behaviour as determined by the disclosure of information about the environmental performance of different delivery options.

The results highlight several factors affecting the willingness to use parcel lockers, namely, performance and effort expectancy, social influence, technology anxiety, hedonistic motivation and environmental knowledge. The results also demonstrate that the disclosure of information about the environmental performance of different delivery options influences customers’ behaviour.

This paper faces several limitations, mostly related to the focus on just two countries, the use of cross-sectional data and the survey’s explicit reference to just one type of product. Nevertheless, the findings contribute to the discussion on the relevance of information sharing along the supply chain, providing favourable evidence in this regard. It also improves the stream of research concerning technology adoption in the context of e-commerce, highlighting factors that can lead consumers to use eco-friendly self-service technologies.

The results can support companies in understanding how they can design and manage the last mile of delivery to jointly achieve customer satisfaction, process efficiency and superior environmental performance.

This pioneering contribution studies the adoption of delivery solutions for e-commerce and its implications for the supply network.

This study aims to study the response of the stock market to the announcement of compulsory environmental, social and governance (ESG) disclosure regulation in the context of the Indian economy – one of the largest emerging economies. The study also examines the role of carbon sensitivity and pre-ESG disclosure.

Daily stock price data of 940 listed companies has been collected for 276 trading days to compute abnormal returns. The current study is based on event study methodology to analyze the announcement effect of disclosure regulations. Furthermore, to check the robustness of results, cross-sectional regression has been applied to correct for potential heterogeneity.

Results of the event study signify that the equity share market has reacted positively and significantly to the mandatory ESG disclosure regulation. Furthermore, the study also confirms the mitigating role of carbon sensitivity and pre-ESG disclosure as carbon nonsensitive (non predisclosure) firms have witnessed a more intense effect of regulation as compared to sensitive (predisclosed) corporations.

Current findings assist managers in understanding investor perception toward nonfinancial disclosures. Corporate managers can use disclosure as a tool to enhance the firm value and reduce information asymmetry by providing relevant information. Furthermore, policymakers can use the findings of present research to disseminate the advantages of adopting ESG disclosure practices thereby improving the transparency and governance among business firms.

To the best of the author’s knowledge, this study is the first to provide empirical evidence on the market response to compulsory ESG disclosure framework in the emerging context of India. Furthermore, considering the infancy stage of ESG research, the present research contributes to the body of knowledge by empirically testing the disclosure theories.

This paper aims to explore the relationship between board composition and a firm’s commitment to combatting climate change. Specifically, this study investigates how various characteristics of the board, namely its size and presence of independent directors, and of the directors themselves, including gender diversity, age, educational background and national homogeneity, affect the corporate-level climate change orientation. From a theoretical standpoint, the authors take a cross-fertilizing perspective, bridging upper echelons theory with agency, resource dependence and critical mass theories.

The study uses ordered probit regression models on a hand-collected multi-country and multi-industry sample of 35 listed firms included in the Global Climate Change Liquid Equity Index (GALPLACC) provided by ECPI. This index is particularly relevant as it focuses on firms that have demonstrated a commitment to climate change, providing a robust dataset for the analysis.

The findings underscore the importance of disentangling various characteristics of corporate boards and directors. Specifically, the orientation toward climate change is negatively influenced by both board size and having a higher number of independent directors, while it is positively affected by reaching a critical mass of women on the board. Conversely, factors such as average age, educational background and the level of national homogeneity do not show significant effects.

This paper has an exploratory nature and contributes to the ongoing debate on the crucial, yet controversial role played by board-level and directors’ sociodemographic characteristics in shaping a firm’s environmental stance. Moreover, this study offers potential recommendations for policymakers regarding board composition to enhance firms’ climate change orientation.

Environmental, social and governance (ESG) issues have become the cornerstone of investment decisions in firms today. With that, publicly traded ESG indices (like the BSE ESG 100 index in India) have come into existence. The existing literature signifies that ESG generates financial implications and induces stability. The current study aims to test whether the firms listed on the ESG index (ESG-sensitive firms) face less financial distress than those not listed on such an index.

The study applies panel data difference-in-differences (DID) regression by considering ESG as an unstaggered treatment to 74 non-financial firms listed on India's Bombay Stock Exchanges (BSE) 100 index. In total, 42 firms are ESG treated as they got listed on the BSE ESG 100 index, formed in 2017. The remaining 32 firms form the control group. The confidence intervals and standard errors are estimated using clustered robust errors and the Donald and Lang method.

Listing on the ESG index matters for financial stability; differences in financial distress are significant on financial distress. ESG-sensitive firms face less financial distress than non-ESG firms (or firms not perceived as ESG-sensitive). The results are consistent across two financial distress measures, Altman z-scores for emerged and emerging markets. Thus, the DID in distress status between ESG-sensitive and non-ESG firms matter.

The study creates vibrant implications for practitioners using ESG to reduce financial distress.

The study is one of its kind to test the treatment effects of ESG on firm value and quantify treatment effects on financial distress.

Considering the relevance of understanding what influences environmentally sustainable consumer choices, the present study aims to examine and synthesize the key determinants factors from literature and outline a new conceptual framework for explaining green purchasing behaviors (GPBs).

A bibliometric analysis was conducted on 161 articles extracted from Web of Science and Scopus databases, which were systematically evaluated and reviewed, and represent the current GPB knowledge base. Content analysis, science mapping and bibliometric analysis techniques were applied to uncover the major theories and constructs from the state-of-the-art.

The evolving debate between altruistic and self-interest consumer motivations reveals challenges for rational-based theories, as most empirical applications are not focused on buying behaviors, but instead either on pro-environmental (non-buying) activities or on buying intentions. From the subset of leading contributions and emerging topics, nine thematic clusters are unveiled in this investigation, which were combined to create the new PSICHE framework with the purpose of predicting GPB: (P)roduct-related factors, (S)ocial influences, (I)ndividual factors, (C)oncerns about the environment, (H)abits and (E)motions.

By uncovering the multiple intervening factors in GPB decision processes, this study will assist practitioners and academics to move forward on how to foster more sustainable consumer behaviors.

The present study provides readers a summary of an unprecedentedly broad collection of papers, from which the key themes are categorized, the domain's intellectual structure is captured and an actionable framework for enhancing the understanding GPB is proposed. Four new thrust areas and a set of future research questions are included.

Environmentally Responsible Behavior (ERB) refers to actions and practices aimed at minimizing negative environmental impact through conservation, waste reduction and sustainable practices driven by concern for environmental well-being. This study aims to explain the effect of environmental attitudes of hotel guests visiting green and non-green hotels on their ERB. In the research, hotels with different concepts were handled separately and a comparative analysis was made between both customer types.

The study was assessed using two separate models: one for green hotel guests and another for non-green hotel guests. Data were collected from 205 participants from green hotel guests in Turkiye and 206 participants from hotel guests visiting non-green hotels in Turkiye, using a survey form with a convenience sampling method. The hypotheses were analyzed with the structural equation model and multi-group analysis (MGA) in the Smart PLS statistical program.

The ecocentric attitude positively affects political and community activism but does not impact recycling, educational behavior, green consumerism or overall ERB. The technocentric attitude negatively influences recycling, educational behavior, green consumerism, community activism and ERB but does not negatively affect political activism. The dualcentric attitude positively impacts all ERB sub-dimensions. The multi-group analysis (MGA) revealed that dualcentric attitudes have a stronger influence on green consumerism, political activism and recycling behavior among green hotel guests compared to non-green hotel guests.

These findings directly impact hotel managers, underscoring the strategic significance of adopting and advocating green practices. Implementing environmentally friendly initiatives not only appeals to environmentally conscious consumers but also holds the potential to cultivate ERB among all guests. By integrating sustainability into marketing strategies, hotels can communicate their commitment to environmental stewardship, positively influencing guests’ environmental attitudes and behaviors.

The paper’s key contribution is its comparative analysis of ERB between guests at green and non-green hotels. It reveals how tourists’ environmental attitudes influence their hotel choices and behaviors, offering insights into sustainable tourism. Additionally, it explores the differences between ecocentric, technocentric and dualcentric attitudes, enhancing our understanding of how varying environmental concerns shape tourists’ behaviors and choices and contributing to the broader discussion on environmental psychology in tourism.

This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.

Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.

EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.

This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.

Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.

The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

This research proposes a novel risk assessment model to elucidate the risk propagation process of industrial safety accidents triggered by natural disasters (Natech), identifies key factors influencing urban carrying capacity and mitigates uncertainties and subjectivity due to data scarcity in Natech risk assessment.

Utilizing disaster chain theory and Bayesian network (BN), we describe the cascading effects of Natechs, identifying critical nodes of urban system failure. Then we propose an urban carrying capacity assessment method using the coefficient of variation and cloud BN, constructing an indicator system for infrastructure, population and environmental carrying capacity. The model determines interval values of assessment indicators and weights missing data nodes using the coefficient of variation and the cloud model. A case study using data from the Pearl River Delta region validates the model.

(1) Urban development in the Pearl River Delta relies heavily on population carrying capacity. (2) The region’s social development model struggles to cope with rapid industrial growth. (3) There is a significant disparity in carrying capacity among cities, with some trends contrary to urban development. (4) The Cloud BN outperforms the classical Takagi-Sugeno (T-S) gate fuzzy method in describing real-world fuzzy and random situations.

The present research proposes a novel framework for evaluating the urban carrying capacity of industrial areas in the face of Natechs. By developing a BN risk assessment model that integrates cloud models, the research addresses the issue of scarce objective data and reduces the subjectivity inherent in previous studies that heavily relied on expert opinions. The results demonstrate that the proposed method outperforms the classical fuzzy BNs.