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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 paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.

Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.

MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to sustainability such as ethical practices, moralised values, sustainable business models and ecological standards. The results confirm that MBIs help banking institutions create a more sustained positive impact in terms of social and environmental business opportunities.

This paper offers novel evidence on the intersection between banking and MBIs, with a focus on social, sustainability and environmental considerations.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Despite the increasing numbers of research studies about social media business, the concept of social media agility is still an emerging topic that has been understudied. Therefore, the purpose of this study was to investigate the effect of social media agility on business performance by using a sample of small- and medium-sized enterprises (SMEs) in Thailand. Moreover, this study explored whether the effect of social media agility on business performance could be moderated by the characteristic of firm in terms of size, as well as the characteristic of market environment in terms of environmental dynamism.

The sample of 337 firms was obtained from the business directory using the simple random sampling method, and the model assessment was performed by using partial least squares structural equation modeling.

The data analysis indicated that social media agility positively affected the business performance of SMEs. Moreover, the moderating effect analysis showed that smaller firms tended to gain higher business performance from social media agility than larger firms. In addition, social media agility positively affected business performance to a greater extent when firms operated under low environmental dynamism than when they operated under high environmental dynamism.

Because SMEs are the key driving of economic development and economic growth, the recommendations from this study could be helpful for the government sector responsible for the competency development of SMEs to offer a development program that might enable entrepreneurial firms to develop social media marketing competencies and enhance their potential to be successful in the digital transformation.

The authors found new evidence showing that the degree to which social media agility affected business performance depended significantly on the firm characteristics in terms of firm size, as well as the environmental factor in terms of environmental dynamism. These findings provide valuable contributions to the existing literature that still lacks evidence about the moderating conditions that could increase or reduce the benefits that firms obtain from social media agility.

This study aims to examine the impact of environmental sustainability, social sustainability and corporate reputation on the business performance of energy companies operating in an emerging market.

A self-administered questionnaire was distributed to 400 managers in top and middle-level positions in energy companies located in Kuala Lumpur, Malaysia were collected through an online survey. These managers had a strong understanding of the operational aspects of the companies and possessed good knowledge of the company’s performance. The collected data were analyzed using multiple regression analysis to assess the hypothesized relationships.

The findings reveal significant influences of corporate reputation, environmental sustainability and social sustainability on the business performance of energy companies operating in an emerging market. Notably, corporate reputation emerges as the primary predictor, underscoring the significance of emphasizing the fundamental aspects of companies such as superior products or services, effective management practices and investment quality. A strong reputation is essential for attracting investors, customers and other stakeholders by meeting their expectations for high-quality products or services. It serves as a crucial factor in establishing trust and credibility, which are vital for sustained success in the market.

Energy companies should proactively integrate corporate reputation into their operational strategies to enhance business performance. Furthermore, they should develop and execute comprehensive environmental and social sustainability initiatives within their organizations. By doing so, they can effectively enhance both financial and non-financial performance while fostering a culture of employee engagement aimed at further enhancing productivity.

This study stands out as a unique and significant contribution to theory by using the triple bottom line framework as the underlying theory and integrating corporate reputation into the proposed framework. It represents a novel approach, particularly within the context of energy companies operating in an emerging market. This research serves as a valuable complement to prior studies primarily conducted in developed (Western) economies, expanding the knowledge base in this field.

The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within organizations in the United Arab Emirates (UAE). By exploring the complex interplay of these factors, the study aims to uncover how environmental considerations and cultural dynamics shape the effectiveness and outcomes of benchmarking initiatives in the UAE's unique business environment. The research seeks to provide valuable insights for organizations in the UAE to optimize their benchmarking practices and enhance their overall performance and competitiveness.

The study adopts a mixed-methods approach, combining qualitative and quantitative methods to comprehensively explore the influence of environmental and cultural factors on benchmarking implementation and management control in the UAE. This study draws on the integration of two main theoretical perspectives: institutional theory and contingency theory. This is the first attempt to integrate these different frameworks in a single study. The study presents a case study of Emirates Industrial City (EIC), which has been recognized by global industries for boosting efficiency, cost control, quality and overall operations. The quality method known as benchmarking maximizes the potential for organizations to achieve optimal levels of production efficiency.

This paper provides compelling evidence that the benchmarking implementation process and management control in the UAE are significantly influenced by the complex interplay of environmental and cultural factors. By recognizing the importance of environmental sustainability and cultural values in guiding benchmarking practices, UAE organizations can optimize their performance and competitiveness. The findings contribute valuable insights to the existing literature, offering practical implications for UAE organizations seeking to leverage benchmarking as a strategic tool for growth and continuous improvement. The findings reveal that UAE organizations incorporating environmental considerations into benchmarking practices demonstrate a proactive approach to sustainability, aligning their goals with eco-friendly practices. Cultural influences, including a culture of collaboration and openness to external learning, contribute to successful benchmarking adoption and knowledge sharing. Moreover, the study highlights that the integration of benchmarking outcomes into the management control process positively correlates with organizational performance. UAE organizations that leverage benchmarking data for decision-making and performance evaluation exhibit higher levels of competitiveness and efficiency.

This paper has important implications for organizations in the UAE seeking to optimize their benchmarking practices and management control. The study's findings can guide organizations in aligning their benchmarking efforts with environmental sustainability goals and cultural values to enhance performance and competitiveness. Understanding the influence of environmental and cultural factors on benchmarking adoption and implementation allows organizations to foster a benchmarking culture that embraces knowledge sharing and learning. Managers can tailor their approaches to accommodate cultural nuances and enhance the effectiveness of benchmarking initiatives.

This paper contributes to the existing body of knowledge in several ways. Integrated approach: By examining the complex interplay of environmental and cultural factors, this study takes an integrated approach of institutional and contingency theories to understanding their influence on benchmarking implementation and management control. It offers a comprehensive view of how these factors interact to shape organizational practices and outcomes. UAE context: The study focuses specifically on the UAE, providing insights into benchmarking practices within the unique environmental and cultural context of the nation. This research addresses a gap in the literature by examining the influence of these factors in a distinct business environment.

The objective of this study is to examine the relationships among intellectual capital (IC), environmental compliance, corporate innovation and social media usage with respect to their influence on overall business performance.

A theoretical model and related hypotheses are offered, all of which are grounded in both the resource-based view and social network theory. The data were collected through a well-structured questionnaire, and 330 responses from manufacturing firms in Vietnam were deemed appropriate for data analysis using partial least squares structural equation modeling (PLS-SEM).

IC and social media usage have significantly positive effects on corporate innovation and business performance. Moreover, corporate innovation substantially enhances business performance. Furthermore, the results demonstrate that corporate innovation plays a partly mediating role in the research model. Meanwhile, IC fully mediates the relationship between environmental compliance and business performance.

This study offers valuable insights into intellectual capital, innovation, environmental compliance and social media usage for governments, practitioners and academics. Managers can incorporate social media usage strategies into their operational practices, enhancing environmental compliance, fostering innovation and ultimately promoting company success. Furthermore, the findings lead to practical recommendations for manufacturers seeking to adopt the CE model as part of taking a green production approach.

Organizational researchers have an ongoing interest in examining the connections among IC, innovation, environmental compliance and social media usage. Nevertheless, few papers have empirically investigated the interconnections among these constructs and their impact on organizational performance. This study examines these connections and provides concrete evidence for them.

Circular supply chain management (CSCM) is considered a promising solution to attain sustainability in the current industrial system. Despite the exigency of this approach, its application in the food industry is a challenge because of the nature of the industry and CSCM being a novel approach. The purpose of this study is to develop an industry-based systematic analysis of CSCM by examining the challenges for its application, exploring the effects of recognised challenges on various food supply chain (FSC) stages and investigating the business processes as drivers.

Stakeholder theory guided the need to consider stakeholders’ views in this research and key stakeholders directly from the food circular supply chain were identified and interviewed (n = 36) following qualitative methods.

Overall, the study reveals that knowledge, perception towards environmental initiatives and economic viability are the major barriers to circular supply chain transition in the UK FSC.

This research provides a holistic perspective analysing the loopholes in different stages of the supply chain and investigating the way a particular circular supply chain stage is affected by recognised challenges through stakeholder theory, which will be a contribution to designing management-level strategies. Reconceptualising this practice would be beneficial in bringing three-tier (economic, environmental and social) benefits and will be supportive to engage stakeholders in the sustainability agenda.

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

A hybrid integrated review combines bibliometric analysis with an in-depth framework-based study of theory–context–characteristics–methodology (TCCM) and reviews quality research published over 21 years between 2002 and 2022.

We identify key research themes and the knowledge structure of food eco-label research. Future researchers should explore food eco-label dynamics and phenomena in areas related to consumer behaviour, information, consumer knowledge, environmental concerns, trust, packaging and willingness-to-pay as antecedent factors.

This review contributes to the business and management literature by quantifying existing research and consolidating its evolution. The articles were sourced from the established Web of Science (WoS) database. Other databases should be included in future reviews. We also focus on research published in business and management. Further studies could include research beyond such specialised domains.

Consumers need more information on the objectives and meaning of food eco-labels. The dissemination of knowledge on eco-labels, as well as effective communication and information on eco-labels, are relevant to future research issues.

The knowledge derived from this research holds significant potential in shaping policies and devising tools aimed at reducing the carbon footprint linked to food production and consumption. Considering the substantial impact of these activities on our planet’s carbon footprint, addressing food security and sustainability emerges as a crucial concern for humanity. Recognising the importance of eco-label communication and information becomes particularly pertinent for future generations, who stand to bear the most substantial impact of climate change and sustainable development. These generations are also more inclined toward embracing and implementing sustainable practices.

There are no comprehensive, integrated reviews exploring the methods, variables and constructs used in studies on food eco-labels based on all articles published in WoS journals in the business and management domains. This is the first comprehensive literature review using a hybrid approach (bibliometric review with TCCM framework) in the field of food eco-label research.

本研究擬以批判性的態度,審閱過去有關食物生態標籤的研究,以能確認研究缺口,並於商業和管理的範疇裡,建議今後的研究方向。

這是一個混合綜合審閱研究。研究結合了文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架; 研究人員審閱於2002年與2022年間二十一年裡出版的高水平學術研究。

我們確認了關於食物生態標籤的研究裡主要的研究主題和知識結構。研究人員和學者今後應致力關於消費行為、資訊、顧客知識、環境關注、信任、包裝和支付意願等議題的研究範疇,以能在這些範疇內,把食物生態標籤的變革動力和現象,作為是先前因素進行探索。

本研究確定了現存有關的研究的數量,並幫助鞏固了這類研究的發展,就此,對商業和管理文獻作出了貢獻。審閱的學術論文均來自被認可的 Web of Science 資料庫。今後的研究應涵蓋其它資料庫; 而且,我們的焦點是放在關於商業和管裡的文獻上; 研究人員和學者今後或許也應致力於其它研究範疇。

消費者需要更多關於食物生態標籤目標和意義的資訊; 因此,今後的研究須關注生態標籤知識的傳播,以及生態標籤的有效溝通和資訊。

根據於 Web of Science 出版、以及在商業和管理領域內的學術論文,似乎沒有全面的或綜合的審閱,去探索有關食物生態標籤研究內採用的研究方法、變數和構築。本研究為在食物生態標籤研究領域裡,首個使用混合方式 (結合文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架)的全面文獻審閱。

Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.

This research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.

The findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.

This study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.