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This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

This study aims to implement Lean and Green principles within the agribusiness sector, focusing specifically on employing Environmentally Sustainable Value Stream Mapping (Sus-VSM) to assess critical indicators for both present and future states of an orange farm. The objective is to enhance value while simultaneously mitigating environmental impacts.

Employing a mixed-method research design, this study integrates both qualitative and quantitative methodologies. It adapts Sus-VSM and introduces inventory analysis frameworks for application within the agricultural domain, conducting a case study on an orange farm located in Sergipe, Brazil. This research seeks to provide actionable insights into the application of Lean and Green principles in agribusiness and introduces the Overall Lean-Green Effectiveness (OLGE) as an innovative decision-making tool for managers.

The study underscores the efficacy of Sus-VSM in the agricultural sector, albeit noting the necessity for certain process modifications to ensure successful implementation. Upon comparison of the two states, it is observed that the current state incurs 70.55% higher impacts on climate change (0.47 tCO₂eq./ha), whereas the future state could yield a 4.08% increase in aggregated value. Improvements from the current to the future scenario can primarily be achieved through enhanced management of in-field inventory of inputs, given that OLGE in this case study is significantly influenced by efficient inventory management.

The adaptation of VSM for agricultural operations, coupled with the integration of environmental sustainability indicators, represents an innovative strategy for enhancing agricultural processes while minimizing environmental impacts. The proposition of a new Lean and Green indicator, the OLGE, aims to facilitate the interpretation of results and guide improvements.

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial performance. This study aims to examine the structure and evolution of SA research, map the state of knowledge and analyse the literature trends and gaps.

The study adopts a bibliometric review technique with data sourced from the Scopus database. A total of 7,049 extant literature spanning from 1982 to 2022 was analysed using the VOSviewer software.

The authors find a significant growth in the number of publications on SA research, primarily driven by collaboration among researchers from Europe and America. The analysis highlights emerging themes, structure and discusses in detail the changing phases of SA research over the past four decades while highlighting key events that have impacted the development of SA research. Furthermore, the dominant theories used by extant studies are discussed and potential avenues for future research are provided. The authors draw the attention of the research community to the dominant authors, the most cited articles, prominent publication outlets and countries advancing research in this field.

This study advances knowledge on SA research by providing a retrospective assessment of the state of knowledge in the field while highlighting avenues for future research.

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.

Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ).

Dairy farmers perceive environmental sustainability in dairying as being able to feed people while protecting the environment so that future generations can also enjoy the natural world. Recognising the need to alter their practices to reduce environmental damage they have produced, dairy farmers use some EMA techniques, but the primary motivation is compliance with government regulations. Other motivations for using EMA techniques are high economic returns, maintaining their reputation and self-satisfaction. Barriers to implementing EMA techniques are primarily due to lack of clarity and feasibility of regulations, coercion and inadequate communication by regulators and high compliance costs.

The findings contribute to the current EMA literature by providing a better understanding of EMA practices of dairy farmers in NZ, barriers to implementing EMA and how those barriers could be reduced. It may also help NZ central and local government in developing environmental strategies and policies. Furthermore, this research is expected to help people in the dairy industry to find ways to educate farmers about how the measures that are required can help them to reduce both the environmental impacts and the costs of dairying, thus contributing to sustainable development globally.

Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level.

This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.

This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation.

This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.

This study aims to explore the interplay between regulatory, normative and cultural-cognitive factors in the context of sustainability-driven organisational change in Mexican small and medium-sized enterprises (SMEs).

Using qualitative research methods, data were collected through interviews with key stakeholders from eight SMEs in Mexico. Thematic analysis was conducted to explore how regulatory, normative and cultural-cognitive forces influence sustainability initiatives within these organisations.

The findings reveal a dynamic relationship between regulatory frameworks and broader societal norms, with SMEs strategically aligning with evolving expectations to drive sustainability. Influenced by consumer preferences, normative forces play a pivotal role in shaping internal and external organisational norms. Cultural-cognitive forces, including organisational values and leadership practices, further reinforce this interplay, highlighting the importance of organisational culture in driving sustainable practices.

This study contributes to understanding institutional dynamics driving sustainability initiatives among SMEs, particularly in the Mexican context. Explaining the complex interactions among regulatory, normative and cultural-cognitive forces offers a holistic framework for comprehending the complexities of sustainability-driven organisational change.

The findings provide practical insights for SMEs seeking to navigate sustainability initiatives. Emphasising the proactive role of regulatory compliance, fostering a culture of sustainability and leveraging collaborative opportunities within industries are recommended strategies for driving meaningful organisational change towards sustainability.

This study’s value lies in its development of a conceptual framework illustrating the complex interactions among regulatory, normative and cultural-cognitive forces driving sustainability-driven organisational change in Mexican SMEs. Elucidating these dynamics provides a nuanced understanding of how these forces intertwine, offering valuable insights for navigating sustainability initiatives for SMEs in Mexico.

Este estudio explora la interacción entre factores regulatorios, normativos y cultural-cognitivos en el contexto del cambio organizacional impulsado por la sostenibilidad en las pequeñas y medianas empresas mexicanas.

Utilizando métodos de investigación cualitativa, se recopilaron datos a través de entrevistas con partes interesadas clave de ocho PYMES en México. Se llevó a cabo un análisis temático para explorar cómo las fuerzas regulatorias, normativas y cultural-cognitivas influyen en las iniciativas de sostenibilidad dentro de estas organizaciones.

Los resultados revelan una relación dinámica entre los marcos regulatorios y las normas sociales más amplias, con las PYMES alineándose estratégicamente con las expectativas cambiantes para impulsar la sostenibilidad. Influenciadas por las preferencias de los consumidores, las fuerzas normativas desempeñan un papel fundamental en la formación de normas organizacionales internas y externas. Las fuerzas cultural-cognitivas, incluidas los valores organizacionales y las prácticas de liderazgo, refuerzan aún más esta interacción, destacando la importancia de la cultura organizacional en el impulso de prácticas sostenibles.

Este estudio contribuye a la comprensión de las dinámicas institucionales que impulsan las iniciativas de sostenibilidad entre las PYMES, particularmente en el contexto mexicano. Explicar las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas ofrece un marco holístico para comprender las complejidades del cambio organizacional impulsado por la sostenibilidad.

El valor de este estudio radica en el desarrollo de un marco conceptual que ilustra las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas que impulsan el cambio organizacional impulsado por la sostenibilidad en las PYMES mexicanas. Elucidar estas dinámicas proporciona una comprensión matizada de cómo estas fuerzas se entrelazan, ofreciendo valiosas ideas para navegar iniciativas de sostenibilidad para las PYMES en México.

Los hallazgos proporcionan ideas prácticas para las PYMES que buscan navegar las iniciativas de sostenibilidad. Se recomiendan estrategias como enfatizar el papel proactivo del cumplimiento regulatorio, fomentar una cultura de sostenibilidad y aprovechar las oportunidades de colaboración dentro de las industrias para impulsar un cambio organizacional significativo hacia la sostenibilidad.

Este estudo explora a interação entre fatores regulatórios, normativos e cultural-cognitivos no contexto da mudança organizacional impulsionada pela sustentabilidade em pequenas e médias empresas mexicanas.

Utilizando métodos de pesquisa qualitativa, os dados foram coletados por meio de entrevistas com partes interessadas de oito PMEs no México. Foi realizada uma análise temática para explorar como as forças regulatórias, normativas e cultural-cognitivas influenciam as iniciativas de sustentabilidade dentro dessas organizações.

Os resultados revelam uma relação dinâmica entre as estruturas regulatórias e as normas sociais mais amplas, com as PMEs alinhando-se estrategicamente às expectativas em evolução para impulsionar a sustentabilidade. Influenciadas pelas preferências dos consumidores, as forças normativas desempenham um papel crucial na formação de normas organizacionais internas e externas. As forças cultural-cognitivas, incluindo valores organizacionais e práticas de liderança, reforçam ainda mais essa interação, destacando a importância da cultura organizacional na promoção de práticas sustentáveis.

Este estudo contribui para a compreensão das dinâmicas institucionais que impulsionam iniciativas de sustentabilidade entre as PMEs, particularmente no contexto mexicano. Explicar as complexas interações entre forças regulatórias, normativas e cultural-cognitivas oferece uma estrutura holística para compreender as complexidades da mudança organizacional impulsionada pela sustentabilidade.

Os resultados fornecem insights práticos para PMEs que buscam navegar em iniciativas de sustentabilidade. Recomenda-se enfatizar o papel proativo do cumprimento regulatório, fomentar uma cultura de sustentabilidade e aproveitar as oportunidades de colaboração dentro das indústrias como estratégias para impulsionar uma mudança organizacional significativa em direção à sustentabilidade.

O valor deste estudo reside no desenvolvimento de um quadro conceitual que ilustra as complexas interações entre forças regulatórias, normativas e cultural-cognitivas que impulsionam a mudança organizacional impulsionada pela sustentabilidade nas PMEs mexicanas. Elucidar essas dinâmicas fornece uma compreensão diferenciada de como essas forças se entrelaçam, oferecendo insights valiosos para PMEs no México.

The concept of lean and ISO 14001 as a combined approach is an evolving strategy for streamlining operational processes and attaining environmental sustainability in the manufacturing context. This paper explores the critical success factors (CSFs) for a combined lean and ISO 14001 implementation in the manufacturing industry for achieving the operational and environmental benefits.

A systematic literature review (SLR) based on Scopus and Web of Science databases is conducted to present peer-reviewed articles on the CSFs for lean and ISO 14001 implementation in manufacturing operations. This article applies the CSF theory to classify the CSFs for a joint lean and ISO 14001 adoption.

Numerous CSFs are synthesised from the SLR across seven theoretical contexts of industry, competitive strategy, managerial position, environmental, temporal, internal/external, monitoring and building/adapting factors for a combined lean and ISO14001 implementation.

Numerous CSFs are synthesised from the SLR across seven theoretical contexts of strategic direction, competitive strategy, leadership and management, environmental, temporal, internal/external, monitoring and continuous process improvement factors for a combined lean and ISO 14001 implementation.

This paper contributes to academic scholarship by providing a theoretical perspective through classification of CSFs for a combined lean and ISO 14001 implementation to achieve operational and environmental performance. This paper also contributes to practitioners and policymakers who can use the emergent theoretical framework for application in practice for a more efficient and effective deployment of both strategies in the manufacturing industry.

To the best of author's knowledge, this study is the first to propose a theoretical framework of CSFs for a combined lean and ISO 14001 implementation based on the CSF theory and SLR findings in the manufacturing industry.

The advantages of applying big data analytics for organizations to boost innovation performance are enormous. By collecting and analysing substantial amounts of data, firms can discern what works for their customer needs and update existing products while innovating new ones. Notwithstanding the evidence about the effects of big data analytics, the link between big data analytics and innovation performance is still underestimated. Especially in today's fast-changing and complicated environments, companies cannot simply take big data analytics as one innovative technical tool without fully understanding how to deploy it effectively.

This study tries to investigate this relationship by building on the knowledge absorptive capacity perspective. The authors conceptualized effective use of big data analytics tools as one general absorptive capacity rather than a simple technical element or skill. Specifically, effectively utilize big data analytics tools can provide values and insights for new product innovation performance in a turbulent environment. Using online survey data from 108 managers, the authors assessed their hypotheses by applying the structural equation modelling method.

The authors found that big data analytics capacity, which can be conceptualized as one absorptive capacity, can positively influence product innovation performance. The authors also found that environmental turbulence has strong moderation effects on these two main relationships.

These results establish big data analytics can be regarded as one absorptive capacity, which can positively boost an organization's innovation performance.