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The purpose of this article is twofold. First, this study characterises the current state of the bio-packaging market's development. Second, it identifies key factors influencing and possible scenarios of the bio-packaging market transition to increase the market share of compostable packaging.

The results of 29 in-depth interviews (IDIs) with representatives of the key groups of bio-packaging supply chains' (SCs') stakeholders were the input for the consideration of the research problem.

The main economic, legal, social and technological enablers and barriers to the bio-packaging regime transition are recognised, and their impact at the market level is explained. The authors recognised the hybrid transition scenario towards an increase in the market share of compostable packaging related to the three traditional pathways of transformation, reconfiguration and technological substitution.

This study contributes to a better understanding of the socio-technical system theory by examining interdependencies between landscape (external environment), market regime (bio-packaging market) and niche innovations (compostable packaging) as well as system transition pathways. The findings and conclusions on bio-packaging market developments can be important lessons learnt to be applied in different countries due to the same current development stage of the compostable packaging lifecycle worldwide.

This work aims to assess the potential of a Bio-District as a model for applying the circular economy concerning the waste scope. It aims to understand the capability of organic farms to manage waste with a circular perspective, starting with the use of indicators that directly or indirectly impact the waste scope.

This study is based on previous work that identified and systematised the circular indicators of the agri-food sector within a dashboard. With this research as a basis, the indicators within the waste scope in the dashboard were extracted. Cross-linked indicators with an indirect connection to the waste scope were also systematised and tested in a case study. Primary and secondary data were used for the study. The primary data came from a semi-structured interview, and the secondary data were from official databases.

The work highlights two important results. The first allows the definition of a subclassification of indicators by product and organisation, extracting those with a cross-linked characteristic concerning the waste scope. Secondly, the indicators' application shows the farm's circular and waste valorisation potential within the Bio-District. The study also made it possible to test a new indicator, the “Potential Energy Biomass Recovery”, to measure the farm's potential to produce energy from waste.

This research proposes a new circular economy approach to evaluate waste management in the agri-food sector.

This paper aims to quantify the loss (or leakage) of organic cattle to conventional value chains in Ireland and assess its economic and environmental impacts.

The paper adopts a Bio-economy Input-Output (BIO) model, a quantitative economic model representing the interdependencies between different sectors of the economy, to assess the economic and environmental impacts of organic leakage in the Irish beef sector.

The study reveals that 17% of organic cattle aged under 1 year old leave the organic value chain, leaking to the conventional market as a result of imbalances in the development of the beef value chain. The economic cost of this organic leakage is 5.66 million euros. Leakage also has environmental effects because of changes in lifecycle methane and nitrogen emissions based on longer finishing times on organic farms and chemical fertilisers applied on conventional farms. The organic leakage results in a reduction of 82 tons of methane emission and 52 additional tons of nitrogen emission, which leads to 11,484 tons of net global warming potential (GWP) for a 100-year time horizon.

Because of data availability, the research focussed on the baseline year 2015, which had national data available for disaggregation in Ireland. Therefore, researchers are encouraged to assess the economic and environmental impacts when more recent data are available and to analyse the change in the impacts over the years.

This study contributes to the discussion on organic conversion and provides valuable insights for stakeholders, especially policymakers, for the design of future organic schemes.

This is the first paper to assess organic leakage in the beef sector.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

The aim of this study is to (1) construct a standard framework for assessing the capability of bioenergy enterprises' digital green innovation partners; (2) quantify the choice of partners for digital green innovation by bioenergy enterprises; (3) propose based on a dual combination empowerment niche digital green innovation field model.

Fuzzy set theory is combined into field theory to investigate resource complementarity. The successful application of the model to a real case illustrates how the model can be used to address the problem of digital green innovation partner selection. Finally, the standard framework and digital green innovation field model can be applied to the practical partner selection of bioenergy enterprises.

Digital green innovation technology of superposition of complementarity, mutual trust and resources makes the digital green innovation knowledge from partners to biofuels in the enterprise. The index rating system included eight target layers: digital technology innovation level, bioenergy technology innovation level, bioenergy green level, aggregated digital green innovation resource level, bioenergy technology market development ability, co-operation mutual trust and cooperation aggregation degree.

This study helps to (1) construct the evaluation standard framework of digital green innovation capability based on the dual combination empowerment theory; (2) develop a new digital green innovation domain model for bioenergy enterprises to select digital green innovation partners; (3) assist bioenergy enterprises in implementing digital green innovation practices.

In this case study, we examine how a citrus peel valorising company based in the Netherlands was able to adopt a circular business model while navigating regulatory, managerial, and supply chain-related barriers.

In-depth, semi-structured interviews with key personnel in the company, notes from field observations, photographs of the production process, and documents from a legal judgement served as data for this single, qualitative case study. Data were coded inductively using the in vivo technique and were further developed into four themes and a case description.

Results from our study indicate that the regulatory and political contexts in the Netherlands were critical to the company’s success. Like in the case of most fruitful industrial symbioses, partnerships founded on mutual trust and economically appealing value propositions played a crucial role in ensuring commercial viability. Collaborating with larger corporations and maintaining transparent communication with stakeholders were also significant contributing factors. Lastly, employees’ outlook towards circularity combined with their willingness to learn new skills were important driving factors as well.

In addition to expanding the scholarship on the adoption of circular business models, this research offers novel insights to policymakers and practitioners. It provides empirical evidence regarding the importance of public awareness, adaptable legislation, and harmonised policy goals for supporting sustainable entrepreneurship in the circular economy.

The purpose of this paper is to study the differences in the internationalization process of firms from emerging economies and the impact of their international expansion related choices on the nature of technological innovations developed by these firms. Specifically, the authors compare two principal perspectives on internationalization – the incremental internationalization process (slow, gradually increasing commitments using greenfield investments to similar host countries) and the springboard perspective (aggressive, rapidly increasing commitments using mergers and acquisitions to advanced host countries).

Building on key differences between the incremental internationalization and springboard perspectives, the authors argue that differences in the speed and mode of entry, as well as the interaction between the mode of entry and location of internationalization, will lead to differences in the types of technologies (mature versus novel) developed by emerging economy firms. The authors examine the hypotheses using panel data from 1997 to 2013 on emerging economy multinationals (EMNEs) from the Indian bio-pharmaceutical industry.

The findings suggest that firms internationalizing at higher speeds and using cross-border M&As tend to have innovations in mature technologies. The interesting findings can be explained by the challenges faced by emerging economy firms in experiential learning and the assimilation of external knowledge. In addition, the authors find that internationalization to technologically advanced countries weakens the relationship between cross-border M&As and innovation in mature technologies, suggesting that direct learning from technologically advanced environments may help alleviate the assimilation challenges of cross-border M&As.

The authors advance literature on EMNE internationalization by comparing the impact of their choice of internationalization approaches (incremental internationalization or springboard approach) on their innovation performance. The authors contribute to literature on EMNEs that has focused on the determinants of internationalization by identifying the learning implications of internationalization. The authors contribute to the nascent stream of literature on the level of innovation and catching up by EMNEs by performing a fine-grained analysis of the nature of technology innovation.