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This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.

The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.

The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.

This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.

This study attempts to explore the association between circular economy implementation and sustainability performance for the textile industry in Vietnam. This study also investigated the influences of corporate green commitment on implementing circular economy practices as well as the moderating effect of corporate green efficacy on the relationship between corporate green commitment and circular economy implementation.

The circular economy practices in the study were divided into three categories: internal environmental management, eco-design, and investment recovery. Sustainability performance consists of economic performance, environmental performance, and social performance. A questionnaire survey on Vietnam’s textile companies was conducted in the study to test the proposed research framework.

Research findings reveal that corporate green commitment significantly influences the implementation of circular economy practices, and circular economy practices have significantly positive influences on sustainability performance. Corporate green efficacy significantly moderates the association between corporate green commitment and circular economy implementation.

As one of the first empirical studies focusing on the circular economy issues in Vietnam’s textile industry, this study extended the understanding of the antecedents and consequences of implementing circular economy practices. The research results are theoretically and practically meaningful.

Using the lens of the natural resource-based view (NRBV) theory, this study investigates the effect of green supply chain management (GSCM) practices such as green manufacturing (GM), eco-design (ED), green purchasing (GP) and investment recovery (IR) on the carbon-neutral supply chain (CNSC) performance of firms through the mediating influence of logistics eco-centricity (LE).

A conceptual framework that hypothesizes the relationship between GSCM practices, LE and the CNSC performance of firms is developed. Key GSCM practices are then identified using experts’ opinions. Furthermore, we collected responses from logistics companies to validate the conceptual framework using the partial least squares structural equation modeling (PLS-SEM) method.

Through this study, we found that GSCM practices significantly improve a firm's CNSC performance, and the relationships between GSCM practices and CNSC performance are positively mediated by LE.

The implications of the study suggest that logistics managers can benefit from the findings of this study to comprehend the impact of various GSCM techniques on LE and CNSC from the viewpoint of the NRBV paradigm.

This research provides valuable perspectives for managers and supply chain (SC) practitioners in their quest for sustainable and environmentally responsible SC operations through an extensive and novel analysis of the connection between GSCM practices, LE and CNSC performance.

This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable.

An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019 shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees.

The study findings have important implications for policymakers, auditors and firms’ managers. For policymakers, the findings provide support for the argument that sustainable attitudes incentivise firms to manage sustainable product profiles more effectively. As such, policymakers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees.

Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society.

The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before.

Food sustainability is a world-acknowledged issue that requires urgent integrated solutions at multi-levels. This study aims to explore how food firms can improve their sustainability performance through digital traceability practices, considering the mediating effect of sustainability-oriented innovation (SOI) and the moderating effect of supply chain learning (SCL) for the food supply chain therein.

Hierarchical regression with a moderated mediation model is used to test the proposed hypotheses with a sample of 359 food firms from four provinces in China.

Digital traceability has a significant positive impact on the three pillars of sustainability performances among food firms. SOI (product innovation, process innovation and organisational innovation) mediates the relationship between digital traceability and sustainability performance. SCL plays moderating roles in the linkage between digital traceability and both product and process innovation, respectively.

This paper contributes as one of the first studies to develop digital traceability practices and their sustainability-related improvements for Chinese food firms; it extends studies on supply chain traceability to a typical emerging market. This finding can support food sustainability practice in terms of where and how to invest in sustainability innovation and how to improve economic, environmental and social performance.

Effective green supply chain management (GSCM) has become a potentially valuable tool of securing competitive advantage and improving operational performance (OP) as competition is no longer exists between the firms but within green supply chains. The aim of this empirical study is to determine the link between GSCM practices (GSCMPs) and OP within the manufacturing sector of Bangladesh mediated by perceived competitive advantage (PCA). GSCMPs were divided into three further dimensions: green eco-design (GED), green supply chain partnering (GSCP) and internal green orientation (IGO).

The study selected 376 individuals as respondents who work as the top-level managers and the members of the Board of Directors at different Bangladeshi manufacturing firms through purposive sampling. A partial least square-based structural equation modeling (PLS-SEM) was utilized to identify the relationships between the three dimensions of, GSCMPs, and the single dependent variable, OP.

The study identified that two factors, GED and GSCP, have significant positive relationships with OP. On the other hand, another factor, IGO has a statistically insignificant relationship with OP. Regarding the mediating effects, the study identified that PCA can fully mediate the insignificant relationship between IGO and OP, and partially mediate the significant relationship between GSCP and OP. On the contrary, PCA has no mediating effect on the relationship between GED and OP.

This empirical study is an effort that examined the role of GSCMPs on the OP in the Bangladeshi manufacturing context. It is believed that this empirical investigation will prompt future theoretical studies and empirical experiments to enrich academia. Further, the findings of this study can serve as foundational guidance for policymakers and/or managers studying the formulation and implementation of GSCMP-related policies and strategies.

The study explores manufacturers' supply chain social capital (SCSC) (structural social capital and relational social capital) and supply chain performance, respectively, as drivers and outcome of green supply chain management practices (GSCMPs). Additionally, the study explores the direct relationship between SCSC and supply chain performance of manufacturers.

The author develops and tests a research model grounded in the resource-based view and the natural resource-based view theory using survey data from 100 manufacturing firms operating in Ghana. The measurement model and hypothesized paths were examined using partial least squares structural equation modeling.

The findings revealed that relational social capital of manufacturers has a positive and significant relationship with supply chain performance, but structural social capital does not. Additionally, manufacturers' structural social capital and relational social capital were found to have a positive and significant relationship with GSCMPs. Lastly, GSCMPs were found to have a positive and significant relationship with supply chain performance.

The study contributes to the limited literature demonstrating the contribution of intangible relational assets, specifically SCSC, toward GSCMPs implementation.

The aim of this study is to investigate how green supply chain management (GSCM) practices mediate the effect of Industry 4.0 technologies on operational and green innovation performances.

To explore the study, data were collected from 225 different manufacturing industries in Pakistan. Gathered data were used to test the hypotheses using SmartPLS 3 software by using structural equation modeling.

The findings reveal that operational and green innovation performances are directly affected by the adoption of Industry 4.0 technologies and GSCM practices. Furthermore, the GSCM practices positively affect operational and green innovation performances. The study also investigated that the GSCM practices partially mediate the effect of Industry 4.0 on operational and green innovation performances.

This study has some limitations, the data of this study were majorly collected from large enterprises of Pakistani firms and related to the manufacturing sector only. So, there is a huge need for attention toward small and medium-sized enterprises (SMEs). Very few researchers are focusing on SMEs, so future research can be on SMEs. It can be suggested that the relationship between digital technologies and green innovation performance can be tested through a quantitative procedure. Moreover, the effect of GSCM's aspects can be estimated on manageable execution.

Through the mediating relationship of GSCM practices, this research has made a unique contribution by investigating the influence of Industry 4.0 on operational and green innovation performances. To the author's knowledge, no research has been undertaken in this area.

The present research aims to analyze the influence of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, examining the intermediary roles of Circular Economy Capability (CEC) and Green Ambidexterity Innovation (GAI) within this primary relationship. In particular, the study seeks to answer the following Research Questions (RQs): (RQ1), does GSCM exert a positive impact on wineries’ SP? (RQ2), does CEC play a mediating role in the interconnection between GSCM and wineries’ SP? And (RQ3), does GAI function as a mediator in the interplay between GSCM and wineries’ SP?

The research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the hypothesized theoretical model using primary data collected from 196 Spanish wineries from September 2022 to January 2023.

The results reveal a positive relationship between GSCM and SP in Spanish wineries, as well as the existence of positive partial mediations of CEC and GAI in this main linkage, which allows an affirmative answer to the three RQs formulated.

Distinguished by its innovative exploration, this research marks a pioneering effort in the uncharted field of scrutinizing CEC and GAI as mediating factors in the GSCM-SP nexus, thereby enriching the existing body of knowledge and opening new avenues for future academic research on sustainability in the wine industry.

This research focuses on analyzing the impact of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, as well as the mediating effect of Green Ambidexterity Innovation (GAI) and the moderating role of Top Management Environmental Awareness (TMEA) on the main relationship posited (GSCM-SP). In addition, age, size and membership in a Protected Designation of Origin (PDO) were used to increase the precision of the cause-effect relationships examined.

The study proposes a conceptual model based on previous studies, which is tested using structural equations (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023.

The results of the research reveal the existence of a positive and significant relationship between the development of GSCM and SP of Spanish wineries, as well as the partial mediation of GAI and the positive moderation of TMEA in this linkage.

The novelty of this study lies in its exploratory approach, as it ventures into new research territory by examining the mediating effect of GAI and the moderating influence of TMEA on the relationship between GSCM and SP, being, to the authors' knowledge, the first research to investigate these specific dynamics.