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Despite the well-recognized importance of recycled water, the study of industry-peer pressure on recycled water is relatively new. This study investigates how organizations experience and react to industry-peer pressure to set recycled water targets. Additionally, this study investigates the role of board chairs involved in sustainability committees in contributing to responses to industry-peer pressure.

Using Eviews 12, this study employed a pooled logistic regression model to analyze data from 1,346 firms on Taiwan and Taipei exchanges (2017–2020).

The findings revealed that frequency-based imitation drives recycled water target-setting diffusion. However, there is no direct relationship between outcome-based imitation and recycled water target-setting. Notably, outcome-based imitation drives the adoption of recycled water target-setting of firms with board-chair membership in sustainability committees.

This study faces certain data limitations. First, this study primarily focuses on water recycling. Future research could explore other ways to reduce water usage, such as using water-efficient equipment. Second, this study gathered information solely on the presence or absence of a board chairperson on the sustainability committee. Future researchers could explore the impact of the composition of sustainability committee on recycled water target-setting. Lastly, the sample used in this study is restricted to Taiwan's corporations that existed during 2017–2020. Future researchers may consider adopting a longitudinal design in other economies to address this limitation.

The findings of this study offer several guidelines and implications for recycled water target-setting and the composition of sustainability committees. It responds to an urgent call for solutions to water shortages when pressure from governments and nongovernmental organizations is relatively absent. The number of industry peers that have already set recycled water targets is indispensable for motivating firms to set their own recycled water targets. In terms of insufficient water-related regulatory pressure and normative pressure, this study found evidence suggesting that the direct motivation for setting recycled water targets stems from mimetic pressures via frequency-based imitation. The evidence in this study suggests that policymakers should require companies to disclose their peers’ recycled water target information, as doing so serves as an alternative means to achieving SDG 6.3.

Recycled water target-setting might be challenging. Water recycling practices may face strong resistance and require substantial additional resources (Zhang and Tang, 2019; Gao et al., 2019; Gu et al., 2023). Therefore, this study suggests that firms should ensure the mindfulness of board members in promoting the welfare of the natural environment when making recycled water target-setting decisions. To reap the second-mover advantage, firms must consider the conditions in which board members can more effectively play their role. Corporations may help their chairpersons in setting recycled water targets by recruiting them as members of sustainability committees. Meanwhile, chairpersons tend to activate accurate mental models when the water conservation performance of pioneering industry peers is strong enough to indicate the potential benefits of adopting recycled water target-setting. Investors’ and stakeholders’ understanding of how the composition of sustainability committees is related to recycled water target-setting may help to identify the potential drivers of firms’ water responsibility. Investors and stakeholders should distinguish firms in terms of the board chair’s membership of their sustainability committee and focus on water-use reduction outcomes in the industry. This study provides insights into circumstances whereby chairpersons help to restore the water ecosystem.

This study explains how frequency-based and outcome-based imitation are two prominent mechanisms underlying the industry-peer pressure concerning recycled water target-setting. Moreover, this study fills literature gaps related to the moderating roles of board-chair membership in sustainability committees concerning industry-peer pressure on recycled water target-setting.

The case is written on the basis of published sources only.

Doodlage, a start-up incorporated in 2012 by Kriti Tula, Paras Arora and Vaibhav Kapoor, used discarded waste to create sustainable fashion products. It had a first-mover advantage in recycled fashion goods in the first 10 years of its existence. The company contributed to sustainable fashion by providing an alternative to fast fashion production, creating enormous clothing waste and environmental degradation. In the first quarter of 2022, it saved and reused 15,000 m of fabric waste. From 2018 to 2021, the company grew 150% annually, targeting the right customers and regions to expand its business. It ensured that postproduction industrial waste and postconsumption garments were used to produce clothes. It also confirmed that the waste generated in its fabric screening process was used to create stationery items and other valuable accessories.

However, the sustainable fashion model that gave the company a competitive advantage became obsolete in 2022 due to increasing competition in the industry as various players using unique ideas entered the market. The company is encountering operational and logistical challenges that are affecting its performance. The demand for its products was also subdued due to high prices of upcycled and recycled clothes and less consumer spending post-COVID pandemic. The competitors of Doodlage offered multiple products produced using environmentally friendly farming and manufacturing techniques, attracting sustainable purchasers. What should be the new portfolio of products for the company to explore future growth opportunities? Considering their vast price, can consumers be encouraged to buy upcycled clothes? How should the company ride the winds of change in the industry?

The instructor should initiate the class discussion by asking questions such as how frequently do you shop for clothes? Do you care about the fabric of your apparel? After you discard your clothes, do you think about where these goods finally end up? Data on the amount of total waste generated in the fashion industry should be communicated to students to connect it with the importance of the concept of circular economy. Post this, the instructor should introduce the business model of Doodlage to bring the discussion into the context of the fashion industry before going ahead to discuss the company’s dilemma.

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.

Idea of circular economy defies the classical “make-use-dispose” approach of linear economic model. In the context of health-care industry, it relies heavily on the supply chain practices implemented by industry stakeholders. The purpose of this study is to explore such relationships, study their structure and put it across for attaining sustainability at large.

This study is an empirical research conducted on 145 health-care firms. The collected data is analysed to develop structural and measurement model. The five constructed hypotheses are examined and tested through structural equation modelling.

The study illustrates the latent relationships that exist among the stakeholders involvement, sustainable supply chain practices, sustainable performance and circular economy for health-care industry. It is found that the adoption of sustainable supply chain practices improves health-care performance, which, in turn, have positive influence on circular economy.

The structural and measurement model is developed in the context of circular health-care economy. It can be validated or improvised by conducting similar research in other industry using different methods. This research work fulfils the long existing gap in research by offering a linkage between various constructs to achieve health-care circular economy. Based on the research results, future researchers can build theories of circular economy and sustainability for health-care industry.

The study attempts to study the supply chain ways to achieve circular economy for Indian health-care sector. It considered latent relationships among the set of constructs, which are needed for theory building at later stage.

Practitioners and academics are starting to recognize the benefits of green IT/IS practices. Despite these benefits, this study aims to know more regarding the factors that would drive organizations to use green IT/IS practices within their IT function and across the enterprise. To further understanding in this area, this study applies a strategic cognition framework of firm responsiveness and institutional theory to determine the extent to which an organization uses green IT/IS practices in response to stakeholder concerns. This study investigates the extent to which two organizational logics – expressive and instrumental – and three institutional pressures – coercive, mimetic and normative – jointly affect an organization's use of both green IT practices and green IS practices.

This study tested the hypotheses with survey data collected from 306 organizations. Structural equation modeling was used for data analysis.

Findings support four joint effects: (1) individualistic identity orientation and coercive pressure positively affect green IT practices; (2) collectivistic identity orientation and normative pressure positively influence green IS practices; (3) cost reduction orientation and mimetic pressure positively affect green IT practices; and (4) revenue expansion orientation and normative pressure positively influence green IS practices.

This study contributes to the literature by providing evidence for joint drivers of green IT and green IS practices. Green IT and IS practices represent organizations' different levels of commitment to environmental sustainability and responsiveness to stakeholders (i.e. green IT/IS practices). Organizations of different expressive and instrumental orientations are attuned to institutional pressures to various degrees, which leads to different green IT/IS practices.

With the increasing concern over environmental pollution and global warming, companies are required to act responsibly to mitigate these environmental issues. Their activities should adhere to the standards of environmental sustainability. Thus, this study aimed to investigate the impact of green supply chain management (GSCM) and total quality management (TQM) on environmental sustainability, with environmental management practices (EMP) as the moderating factor.

A quantitative study was adopted using the management data from various manufacturing companies in Jordan. A total of 362 responses were collected, and the proposed hypotheses were tested using a structural equation model.

The study findings revealed that both GSCM and TQM significantly and positively influenced environmental sustainability. The impact of TQM on environmental sustainability was higher than that of GSCM. Moreover, no evidence was found on the moderating role of EMP.

The study’s results highlighted to the decision-makers the main practices to expand the quality implementation across their supply chain to improve environmental sustainability. The study also demonstrated the reasons behind the insignificance of EMPs in strengthening the relationships between GSCM, TQM, and environmental sustainability.

While there are very few studies examining the relationships between GSCM and TQM on environmental sustainability. This study adds to the literature body as one of a few empirical studies that tested the integrated effect of GSCM and TQM practices within the context of the manufacturing industry in a developing country. Moreover, this study takes a holistic approach by tapping into EMP to confirm whether it moderated the relationships between GSCM, TQM, and environmental sustainability.

Today’s marketplace has witnessed intense competitive pressures and high levels of uncertainty and disruption. Therefore, supply chains require agility to obtain a sustainable competitive advantage and cope with uncertainties as well as disruptions. Although a wide range of studies exists on supply chain agility (SCA) from the perspective of antecedents or consequences, there is little research on the investigation of enablers of SCA and their relations among them. Furthermore, the literature has investigated proactive and reactive enablers for enhancing SCA, but most studies have not sufficiently framed their analysis of both aspects synchronically. This paper aims to find out the interrelationships among the proactive and reactive enablers for enhancing SCA.

An extensive literature review has been conducted to identify SCA enablers and a Delphi study has been performed to elucidate SCA enablers in the manufacturing industry in Turkey. Interpretive structural modeling (ISM) has been used to identify the contextual relationship among the SCA enablers, and the model has been validated based on Matriced Impact Croises Multiplication Appliquee a un Classement (MICMAC) analysis.

On theoretical and practical levels, the proposed ISM model in this study can help organizations analyze and interpret interrelationships among enablers of SCA. For managers, it can provide better insights and understanding of the facilitators of SCA to enhance the effectiveness of the supply chain and cope with uncertainties and turbulence. According to results, enhancing “supply and demand side competency”, “delivery speed” and “strategic sourcing” are the most significant enablers of SCA.

The study extends the existing literature related to the enablers of SCA by modeling the proactive and reactive enablers of SCA based on the Al Humdan et al. (2020) classification. Arranging the enablers of SCA in a hierarchy and classifying the enablers into different levels with the help of the ISM-MICMAC approach is an exclusive effort to achieve successful management of the supply chain.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Implementing blockchain in sustainable development goals (SDGs) and environmental, social and governance (ESG)-aligned infrastructure development involves intricate strategic factors. Despite technological advancements, a significant research gap persists, particularly in emerging economies. This study aims to address the challenges related to SDGs and ESG objectives during infrastructure delivery remain problematic, identifying and evaluating critical strategic factors for successful blockchain implementation.

This study employs a three-stage methodology. Initially, 13 strategic factors are identified through a literature review and validated by conducting semi-structured interviews with six experts. In the second stage, the data were collected from nine additional experts. In the final stage, the collected data undergoes analysis using interpretive structural modeling (ISM)–cross-impact matrix multiplication applied to classification (MICMAC), aiming to identify and evaluate the independent and dependent powers of strategic factors driving blockchain implementation in infrastructure development for SDGs and ESG objectives.

The study’s findings highlight three significant independent factors crucial for successfully integrating blockchain technology (BT) into infrastructure development for SDGs and ESG goals: data security (F4), identity management (F8) and supply chain management (F7). The study unravels these factors, hierarchical relationships and dependencies by applying the MICMAC and ISM techniques, emphasizing their interconnectedness.

This study highlights critical strategic factors for successful blockchain integration in SDG and ESG-aligned infrastructure development, offering insights for policymakers and practitioners while emphasizing the importance of training and infrastructure support in advancing sustainable practices.

In most economies, there are rules from the market regulators or government to sell at an equal wholesale price (EWP). But when one upstream channel is facing a negative demand disruption and another positive, EWP can create extra pressure on the disadvantageous supply chain partner, which faces negative disruption. The purpose of this study is to analyse the impact of EWP and the scope of the discriminatory wholesale price (DWP) during disruptions.

For the study, the authors used a dual-channel supply chain consisting of a manufacturer, online retailer (OR) and traditional brick-and-mortar (BM) retailer. Stackelberg game is used to model the interaction between the upstream and downstream channel partners, and the horizontal Nash game to analyse the interaction within downstream channel partners. For modelling asymmetric disruption, the authors took instances from the lock-down and post-lock-down periods of the COVID-19 pandemic, where consumers flow from BM retailer to OR store.

By analysing the disruption period, the authors found that this asymmetric disruption is detrimental to the BM channel, favourable to OR and has no impact on the manufacturer. But with DWP, the authors found that the profit of the BM channel and manufacturer can be increased during disruption. Though the profit of the OR decreased, it was found to be higher than in the pre-disruption period. Under DWP, the consumer surplus increased during disruption, making it favourable for the customers also. Thus, DWP can aid in creating a win-win strategy for all the supply chain partners during asymmetric disruption. Later as an extension to the study, the authors analysed the impact of the consumer transfer factor and found that it plays a crucial role in the optimal decisions of the channel partner during DWP.

Very scant literature analyses the intersection of DWP and disruptions. To the best of the authors’ knowledge, this study, for the first time uses DWP as a tool to help the disadvantageous supply chain partner during asymmetric disruptions. The study findings will assist the government, market regulators and manufacturers in revamping the wholesale pricing policies and strategies to help the disadvantageous supply chain partner during asymmetric disruption.