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The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and medium-sized enterprises (SMEs).

The results indicate sustainable manufacturing plays a significant role in SMEs' environmental performance and regulations, and eco-innovation can moderate it. It also reveals that government regulation has a positive and significant effect on environmental performance. Moreover, eco-innovation has a positive and significant effect on environmental performance.

The findings of this study indicate that SMEs can embrace sustainable manufacturing practices and achieve their long-term sustainability goals by adhering to regulations, collaborating with stakeholders and implementing eco-friendly innovations.

This research uncovers ground-breaking perspectives on the evolution of scientific knowledge about the impact of eco-innovation, regulatory measures and sustainable manufacturing practices on the environmental performance of SMEs.

Environmental problems and natural resources scarcity are changing contemporary organizations management. The current society quest sustainable companies, mostly concern with the consumption and efficient management of natural resources; those innovative and sustainable companies have the capacity to create innovations and beneficial outcomes for the environment and society. The purpose of this paper is to analyze the relevance of sustainable innovation on products and services innovation, in companies in the northern region of Rio Grande do Sul (Brazil).

In the research, the authors applied a descriptive and quantitative method, through exploratory factor analysis (EFA), with the use of varimax rotation and multiple linear regression. The final sample of the survey consists of 107 respondents.

The results indicate that sustainable innovation (SI) has an influence on products and services innovations in the organizations, moreover the process innovations can provide reduced energy consumption and waste emissions, indicating the awareness regarding the environmental issues.

It is emphasized that environmental issues must be linked to investments in environmental education projects in organizations, thus enabling a systemic and effective vision on this issue.

This research presents managerial and academic contributions, as it has developed a scale to measure the importance of SI on products and services innovation.

The study developed a measurement model, with observable variables based on the specialized literature. The measurement model consists of the constructs of product/service innovation and SI, which were statistically validated through the tests of normality, reliability and EFA.

This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries.

A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0.

The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE.

This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research.

The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI.

Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness.

Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic financial industry.

The study covers a sample selection of observations for a total of 152 firm-years for 39 financial companies within the Nordic region (Sweden, Denmark, Finland and Norway) for the business years including 2015–2019. Data regarding ESG and FP indicators were extracted from the Thomson Reuters Eikon database in July 2020. This is a quantitative study using regression and a generalized method of moments.

Using static and dynamic estimators, the authors found both positive and negative impacts of sustainability practice on FP. The authors identified a negative relationship between ESG practices and FP (return on invested capital, return on equity and earnings per share). The authors identified a positive relationship between governance and return on assets.

A key contribution to the accounting literature is the finding that there is a risk for financial firms in adopting sustainability practices, as they follow a logic that contradicts the purely economic rationale. On the other hand, the positive relationship between governance and FP helps not only companies but also regulators and researchers to understand the positive impact of a good governance structure.

Drawing on the social exchange theory (SET) and the self-determination theory (SDT), the present study aims to examine the impact of green human resource management (GHRM) on three types of employee green behavior (EGB) – green in-role, innovative and extra-role – in the presence of environmental managerial support (EMS) as a conditional factor.

The research model was verified based on data from 419 respondents employed in companies operating in the energy sector in Poland (Europe’s “coal heartland”). PLS-SEM was used in the statistical analyses.

This study shows that GHRM positively impacts three types of EGB. EMS positively moderates the relationships of GHRM with both green extra-role behaviors and innovative work behaviors; however, EMS does not play a moderating role in the relationship between GHRM and green in-role behaviors.

This study, being one of a kind, enriches the literature by exploring the conditional role of EMS on the integrated relationship of GHRM practices with in-role, extra-role and innovative behaviors and offers evidence from the rarely examined energy sector, which plays a vital role in the transformation of nations toward sustainable development.

The study aims to propose a circular economy-based reverse logistics (CERL) that emphasises the mediation effect of reverse logistics (RL) on sustainable resource commitment and financial performance.

The structural equation modelling (SEM) approach has been applied to analyse the data acquired through the survey method that included 113 vendors of automotive supplies of the 1st and 2nd levels.

The results confirm that CERL acts as an essential intervening entity between resources and financial performance. The findings of the study have provided research and development (R&D) opportunities for the industries to find alternative revenue streams and generate profit from resource investment whilst upholding environmental standards through reverse logistic practices.

Reverse logistic practices are the key components of a circular business model and a sustainable supply chain. The manufacturing companies need to explore critical enablers that can contribute to business productivity and financial growth.

The study has validated a CERL model that portrays the circular economy's resilient relationship with RL practices.

This paper examines the moderating effect of environmental capability development on the relationship between supply chain integration and both environmental and financial performance.

The authors use empirical data collected from three diverse sources in the horticultural marketing sector. A total of 97 responses were used. An ordered logit analysis and ordinary least squares (OLS) regression were employed to test the hypotheses.

The results confirm that firm environmental capability development enhances the effects of supply chain integration on firm environmental performance. Additionally, supplier integration and environmental capabilities may be considered firm strategic capabilities that are positively related to financial performance. Thus, public policies should encourage the development of firms' individual environmental capabilities and supply chain integration to improve environmental sustainability.

This study recognizes the importance of environmental capability development as a strategic objective and its fundamental role as a complementary capability with supply chain integration. This paper contributes by empirically analyzing how firms along the supply chain can promote environmental sustainability through the development of environmental and integration capabilities.

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda.

Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis.

The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices.

These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector.

To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.

Conditioning factors of the globalized world have created new requirements and opportunities in developing management models for organizations that englobe sustainability aspects, which presume substantial investments in innovation. Therefore, the purpose of this paper is to analyze the relation between sustainable innovation practices and the performance of industrial companies.

This was a quantitative study and carried out by applying a research survey in Brazilian industrial companies.

The results showed that there are significantly positive associations between several variables related to sustainable innovation practices and company performance, being, therefore, possible to confirm the original proposed hypothesis.

The main limiting factors were theoretical choices, comprehension of the phenomenon through the perception of the respondents, and the number of companies in the sample, as little representation was found in the researched population. In this manner, the results cannot be applied to the universe of considered research, being restricted solely to the group of companies in the sample.

From the main contributions, it is possible to highlight, at a theoretical level, the joint approach to issues of sustainable innovation and performance, since there are few studies covering the impact of adopting innovation practices on company performance. At a practical level, understanding of how the behavior of Brazilian industrial companies contributes to the wide distribution of practices that may contribute to better business performance and generate competitive advantages.

At a social level, understanding of the benefits in adopting sustainable innovations practices favors the minimization of negative socio-environmental impacts.

By analyzing the themes of sustainable innovation and industrial performance, the present study may contribute to adopting business behavior that strategically and systemically integrates the objectives of sustainable innovation.