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Green practices are essential for sustainability. However, it is challenging due to the socioeconomic and environmental concerns. Similarly, after the induced SDG-12 and SDG-13 by United Nations, the pressure groups forced manufacturers to consider sustainability. Therefore, this research aims to examine the sustainability through multifaceted green functions in manufacturing is examined.

Data were collected from 293 supply chain professionals of manufacturers from a developing economy. Hypotheses were tested through a quantitative method using partial least squares-structural equation modeling with the help of SmartPLS version 4 to validate the measurement model.

The findings revealed that all six direct hypotheses were supported. However, out of four hypotheses of mediation, one was not supported. Besides, a sequential mediation of green supply chain environmental cooperation and green human resource management was supported. The findings illustrated that green supply chain practices positively influence all used variables.

This research provides practical insight to practitioners to implement green practices in their supply chain networks for social, economic and environmental sustainability and compliance with SDG-12 and SDG-13. The sustainability was validated in a higher-order construct (HOC) (formative), including sequential mediation in the model with the support of resource dependency theory. Therefore, this study adds substantial literature to the existing body of knowledge.

This research provides an interdisciplinary framework by adding knowledge to the Resource Dependency Theory to address Sustainable Development Goals-12 (SDGs) and SDG-13. Likewise, this research provides an extension towards the body of knowledge on the issue, which can be used in future research and critical examinations for cleaner and sustainable production. So far, in Pakistan, no research has looked at the function of these integrated variables in the manufacturing industry with a diligent focus on sustainability as it was validated in a higher-order construct (formative) with one sequential mediation, which makes this research unique.

The paper aims at addressing the following research questions: does institutional quality improve countries' environmental efficiency? And which pillars of institutional quality improve countries' environmental efficiency?

By specifying a directional distance function in the context of stochastic frontier method where GHG emissions are considered as the bad output and the GDP is referred as the desirable one, the work computes the environmental efficiency into the appraisal of a production function for the European countries over three decades.

According to the countries' performance, the findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries. In this environmental context, the role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries.

This article attempts to analyze the role of different dimensions of institutional quality in different European countries' performance – in terms of mitigating GHGs (undesirable output) – while trying to raise their economic performance through their GDP (desirable output).

1. The paper aims at addressing the following research question: does institutional quality improve countries' environmental efficiency?

2. We adopt a directional distance function in the context of stochastic frontier method, considering 40 European economies over a 30-year time interval.

3. The findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries.

4. The role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries, while the performance decreases for the low middle-income countries.

The paper aims at addressing the following research question: does institutional quality improve countries' environmental efficiency?

We adopt a directional distance function in the context of stochastic frontier method, considering 40 European economies over a 30-year time interval.

The findings confirm that high and upper middle-income countries have higher environmental efficiency compared to low middle-income countries.

The role of institutional quality turns out to be really important in improving the environmental efficiency for high income countries, while the performance decreases for the low middle-income countries.

This study aims to introduce and evaluate a model of host community support for sustainable tourism development (SSTD) based on the influential factors contributing to community support in a biosphere reserve.

Partial least squares structural equation modeling using SmartPLS 3 software is applied to analyze data collected from 473 residents of the Miankaleh Biosphere Reserve, Iran.

The findings reveal that the locals’ community support is affected by their level of environmental awareness, opportunity and attitudes toward SSTD. However, the results do not reveal an influence of environmental knowledge and community attachment on SSTD. The findings enrich the existing literature on community attitude predictors by showing that locals’ SSTD level is not consistently based on common predictors. Such support strongly depends on host communities’ attitudes toward supporting tourism, which is definitely not the same among residents. It is imperative to know whether people’s attitudes arise from a desire to protect the area or for reasons of self-interest.

The findings provide further support for the tenets of the segmentation approach and challenge existing knowledge on host communities’ attitudes about factors influencing residents toward SSTD. The findings have several practical implications regarding community participation for regional and national authorities and destination policymakers.

采用SmartPLS3软件建立偏最小二乘结构方程模型, 对从伊朗米安卡莱生物圈保护区的473名居民获得的数据进行分析。

本研究旨在介绍和评估基于影响促进生物圈保护内社区支持的可持续旅游发展(SSTD)的东道社区支持模型。

结果表明, 本地社区的环境意识水平、机会和对SSTD的态度影响着社区支持。然而, 研究结果并没有揭示环境知识和社区依恋对SSTD的影响。

这一发现丰富了现有的关于社区态度预测因子的文献, 表明当地人的SSTD并不一致基于共同的预测因子。这种支持很大程度上取决于东道社区对支持旅游的态度, 这在居民中肯定是不一样的。有必要了解人们的态度是出于保护该地区的愿望还是出于自身利益的原因。此外, 研究结果为细分方法的原则提供了进一步的支持, 并挑战了关于东道社区对影响居民SSTD态度的现有认知。

Se aplica un modelo de ecuaciones estructurales por mínimos cuadrados parciales con el programa SmartPLS 3 para analizar los datos recogidos de 473 residentes de la reserva de la biosfera de Miankaleh (Irán).

Esta investigación pretende introducir y evaluar un modelo de apoyo de la comunidad anfitriona al desarrollo del turismo sostenible (SSTD) basado en los factores que contribuyen al apoyo de la comunidad en una reserva de la biosfera.

Los resultados revelan que el apoyo de la comunidad local se ve afectado por su nivel de concienciación medioambiental, sus oportunidades y sus actitudes hacia el desarrollo del turismo sostenible. Sin embargo, los resultados no muestran una influencia del conocimiento medioambiental y el apego de la comunidad sobre el desarrollo turístico sostenible.

Los resultados enriquecen la literatura existente sobre predictores de la actitud de la comunidad al mostrar que el nivel de desarrollo turístico sostenible de los autóctonos no se basa únicamente en factores tradicionales. Dicho apoyo depende en gran medida de las actitudes de las comunidades anfitrionas hacia el apoyo al turismo y éste no es el mismo entre los residentes. Es necesario conocer si la actitud de los individuos surge de un deseo de proteger la zona o por razones de interés propio. Además, los resultados corroboran los principios del enfoque de segmentación y retan los conocimientos existentes sobre las actitudes de las comunidades anfitrionas acerca de los factores de los residentes sobre el desarrollo turístico sostenible.

The problem of environmental pollution is becoming increasingly severe, and international consensus confirms the need for eco-friendly consumption. Worldwide, the eco-friendly food market is booming, so understanding consumers’ motivations to purchase these foods is crucial. This paper aimed to construct a model explaining consumers’ intentions to purchase eco-friendly food by combining stimuli-organism-response (SOR) and signalling theories and exploring the mechanisms by which macro- and micro-signals impact perceptions of value and consumers’ subsequent willingness to purchase eco-friendly food.

An online questionnaire was distributed through the Qualtrics platform, and the completed questionnaires were collected in March and April 2023. The study used partial least squares structural equation modelling (PLS-SEM) to analyse the 331 valid responses received.

The results indicated that trustworthy eco-labels for high-quality and health-promoting products, as conveyed in macro signals, significantly enhanced consumers’ perceptions of functional value. The peer effect and a moderate level of food anthropomorphism conveyed in micro-signals substantially improved their perceptions of social value, whilst the perceived value of products significantly and positively influenced their purchase intentions.

This study explains consumers’ motivations to purchase eco-friendly products. This provides an explanation for the effect of macro- and micro-signals on value perceptions. By integrating the different dimensions of these signals to create a unified research perspective, the paper provides an integrated model, thereby filling a research gap concerning the influence of two-dimensional signals on purchase intention. By supporting eco-friendly food use, the paper contributes to environmental protection and sustainable development.

This study aims to consider environmental sustainability, a global challenge under the preview of sustainable development goals, highlighting the significance of knowledge economy in attaining sustainable aggregate demand behavior globally. For this purpose, 155 countries that have data available from 1995 to 2021 were selected. The purpose of selecting these countries is to test the global responsibility of the knowledge economy to attain environmental sustainability.

Results are estimated with the help of panel quantile regression. The empirical existence of aggregate demand-based environmental Kuznets curve (EKC) was tested using non-linear tests. Moreover, principal component analysis has been incorporated to construct the knowledge economy index.

U-shaped aggregate demand-based EKC at global level is validated. However, environmental deterioration increases with an additional escalation after US$497.945m in aggregate demand. As a determinant, the knowledge economy is reducing CO₂ emissions. The knowledge economy has played a significant role in global responsibility, shifting the EKC downward and extending the CO₂ reduction phase for every selected country. Further, urbanization, energy intensity, financial development and trade openness significantly deteriorate the environmental quality.

This study contains the empirical existence of aggregate demand-based EKC. The role of the knowledge economy is examined through an index which is calculated by using four pillars of the knowledge economy (technology, innovations, education and institutions). This study is based on a combined panel of all the countries for which the data was available.

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.

The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.

The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.

While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.

Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.

The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

The study aimed to investigate the relationship between the intention to avoid food waste (IAFW) and the use of food-sharing technologies, such as internet platforms and mobile applications. The study utilized a model based on the theory of planned behavior (TPB) as an extension of the unified theory of acceptance and use of technology (UTAUT2).

An online platform tool (Prolific), and online self-report questionnaires were used to gather empirical data on 309 individuals. These data were then analyzed using two-step structural equation modeling.

The model explained 76% of the variance in user adoption of food-sharing mobile applications and internet platforms, supporting seven out of the nine tested hypotheses. Effort expectancy, social influence and IAFW were found to be the significant determinants of the behavioural intention to use food-sharing mobile applications and internet platforms (BITA). IAFW partially mediated the relationship between perceived behavior control and BITA. Age played a moderator role between the adoption of food-sharing mobile applications and internet platforms. However, IAFW did not play a mediating role between environmental concerns and BITA. The facilitating condition construct had an insignificant impact on BITA.

The current study was affected by some limitations. First, the data may not be considered as statistically representative because they were gathered online. However, the varied sociodemographic backgrounds of the respondents would boost the reliability of the findings. However, it would be prudent to use caution when extrapolating these findings to other contexts and cultures. Second, environmental concerns and perceived behavior control related to the avoidance of food waste behavior, as well as other factors that affect technology acceptance, may alter with time. Data from cross-sections may cause difficulties in following such changes. Thus, we recommend that longitudinal research studies aimed at building on our findings should be conducted. A qualitative study may help gain deeper insights into the relationship between IAFW related behavior and the adoption of various technologies to share leftover food, thereby revealing further details regarding different perspectives held by various respondents.

The positive relationship between environmental concerns and IAFW underlines the significance of investing in this area to raise social awareness and public concern for environmental safety. Additional initiatives aimed at increasing public concern regarding environmental issues may increase the overall IAFW. Instead of concentrating on a single source pertaining to the avoidance of food waste, the government and policy regulations should focus on regulating and eliminating waste from all sources that generate waste. The adoption of technology to share leftover meals may be influenced by social factors. Increased advertising for food-sharing mobile apps and online platforms may persuade more users to join. Additionally, building additional platforms and mobile apps in these fields with friendlier interactions may improve the cyber environment, making it easier for people to use them. By providing information, tools and assistance to promote the reduction of food wastage, policymakers may create interventions that enhance public perception and behavior toward the reduction of food waste. In conclusion, the findings of our study indicated that the social impact and ease of use are important factors in determining the adoption of food-sharing technology. Cooperation with social influencers, policymakers and developers may lead to the development of user-friendly technology that may improve accessibility to food-sharing technology.

In order to encourage the adoption of food-sharing technology among various age groups, policymakers may create initiatives that take the specific requirements and traits of each group into consideration. Policymakers and governments may also create legislation and regulations that are tailored to guarantee food safety and health security for users of food-sharing technology, such as instructions for handling and storing food as well as safeguards against food fraud and contamination.

This study addressed practical issues related to managing and reducing household food wastage through social sharing via mobile applications and internet platforms. The proposed model, which integrated TPB with UTAUT2 in the context of food wastage and technology acceptance, contributes to the current body of knowledge.

This is an acceptable fact that firms put efforts to maximize shareholders wealth but there is growing demand that firms are also accountable to various stakeholders associated directly or indirectly with the firms' business activities. Investors now evaluate firm's performance not only from financial perspective but also consider environment, social, and governance (ESG) factors when taking investment decision. ESG is not visible in firm's annual financial reports but investors do not deny its significance when valuing firms. There are increasing interests in ESG by communities, professionals, and government bodies, and all are interested to keep it as part of firms' regular activity and have to relate it with firm performance and efficiency that affects firm value. Still, there are difficulties in integration of ESG factors into investment decision-making, but efforts are being put to overcome all the issues. Firms which consider ESG are in a good position to achieve their long-term financial goals as they are likely to attract capital, lower borrowing costs, mitigate risks, and maximize shareholders value.

Digital platforms (DP) are transforming service delivery and affecting associated actors. The position of DPs is impacted by the regulations. However, emerging economies often lack the regulatory environment to support DPs. This paper aims to explore the regulatory developments for DPs using the multi-level perspective (MLP).

The paper explores regulatory developments of ride-hailing platforms (RHPs) in India and their impacts. This study uses qualitative interview data from platform representatives, bureaucrats, drivers, experts and policy documents.

Regulatory developments in the ride-hailing space cannot be explained as a linear progression. The static institutional assumptions, especially without considering the multi-actors and multi-levels in policy formulation, do not serve associated actors adequately in different times and spaces. The RHPs regulations must consider the perspective of new RHPs and the support available to them. Non-consideration of short- and long-term perspectives of RHPs may have unequal outcomes for established and new RHPs.

This research has implications for the digital economy regulatory ecosystem, DPs and implications for policymakers. Though the data from legal documents and qualitative interviews is adequate, transactional data from the RHPs and interviews with judiciary actors would have been insightful.

The study provides insights into critical aspects of regulatory evolution, governance and regulatory impact on the DPs’ ecosystem. The right balance of regulations according to the business models of DPs allows DPs to have space for growth and development of the platform ecosystem.

This research shows the interactions in the digital space and how regulations can impact various actors. A balanced policy can guide the paths of DPs to have equal opportunities.

DP regulations have a complex structure. The paper studies regulatory developments of DPs and the impacts of governance and controls on associated players and platform ecosystems.