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Adding to competitive dynamics and sustainability literature, this paper aims to examine the implementation of environmental protection and sustainability initiatives within the European fast-fashion clothing industry from the perspectives of Generation X and Y consumers. The study primarily investigates whether consumers’ level of environmental consciousness impacts their purchase decisions and consumption behaviour and the consequent strategic competitiveness effects on businesses.

The methodological approach relied on multiple data collection methods. In the first stage of the study, the researchers analysed the content of the official websites of two of Europe’s leading fashion firms. In the second stage, a quantitative research approach was aimed at revealing the perceptions, attitudes and purchase behaviour of Generation X and Y consumers towards the two fashion houses and their brands.

Although European fashion manufacturers invest in sustainability and engage in environmental protection, their marketing efforts need to be more effectively managed and targeted towards their target consumer markets. The level of engagement and sensitivity of each generational group towards sustainability issues varies. Each group’s environmental consciousness, motivation and response is shaped by distinct characteristics, which, in turn, create implications for the effectiveness of sustainability efforts towards differentiation and competitiveness. Overall, consumers engage in environmental initiatives but ignore the corporate initiatives pursued by the two fashion firms and did not view them as sustainable brands.

The study explores the effectiveness of sustainability and environmental protection orientation as business competitive strategies in the light of environmental turbulence and social changes impacting the fast-fashion clothing industry and its relationships with its consumer markets.

The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change.

The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi‐structured interviews and secondary sources. Organizational changes were analyzed using Laughlin's model in order to identify which category reflected most of the changes introduced to address environmental matters.

This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies' findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda.

This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

This study aims to investigate the influence and impacts of stakeholders on the awareness and attitudes towards environmental management practices (EMPs) among hotel managers in Malaysia.

A total of 159 hotel managers participated in the survey. Structural equation modelling using the partial least squares (PLS) technique was used to test the hypotheses.

Owners and regulators influence hotel managers' environmental awareness and attitudes and their adoption of EMPs. Managers with a greater environmental awareness are more likely to adopt basic EMPs, while those with a greater environmental attitude are more likely to adopt advanced EMPs. In addition, stakeholder influence on managers' awareness and attitudes differs for hotels with and without an environmental policy.

Other types of accommodation and stakeholders, demographic variations of hotels and different data collection methods could provide additional insights into the hotel sustainability issue.

Coercion may be needed to translate hotel managers' environmental awareness and attitudes into practices. Therefore, regulators should provide rules and penalties to enforce mandatory requirements and incentives to encourage environmental sustainability initiatives.

The joint effort among stakeholders could create a societal norm that appreciates and maintains a sustainable environment and tourism industry.

This study emphasises the importance of stakeholder salience theory to understand the association between stakeholder influence on managers' awareness and attitudes and the adoption of EMPs by hotels in Malaysia. It is one of only a handful of studies that focuses on stakeholders' influence on environmental stewardship from managers' perspectives.

This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the corporate sector to promote the welfare of local areas where the company has located its manufacturing plants.

The authors selected 100 companies listed on the Pakistan Stock Exchange. Data were collected from the companies’ financial reports issued from 2012 to 2017 (N = 700). The authors analysed the data using fixed- and random-effects regression models to test the factors influencing LCSR activities.

The findings indicate that directors’ ancestry significantly enhances LCSR. This implies that boards with a greater number of directors whose names indicate their relevant ancestry are more likely to engage in LCSR. Moreover, environmental-protection activity by the corporate sector promotes LCSR initiatives. However, Pakistan’s corporate sectors are not promoting the essential aspects of their workers’ welfare, e.g. health and education.

The present study was limited to the directors’ ancestry, environmental corporate social responsibility (CSR), CSR for factory workers and donation. Other factors, such as culture and language, may play an important role in determining LCSR.

The results suggest that the Security and Exchange Commission of Pakistan should emphasise the importance of LCSR to develop rural areas and devise meaningful policy for CSR. These findings provide substantial evidence that regulators and policymakers should encourage the inclusion of LCSR by firms listed on the stock exchange to increase environmental protection through CSR policy.

To the best of the authors’ knowledge, this study is the first to explore the determinants of LCSR. Moreover, the present study investigates for the first time the influence of directors’ ancestry on rural development in any of Asia’s developing countries, including Pakistan. The findings of this study contribute theoretically and empirically to the literature.

This paper aims to examine how “green” attributes contribute to hotel customers' overall satisfaction.

A qualitative study helped generate a list of the attributes that contribute to overall satisfaction with hotel services. Then a Tetraclasse model, which highlights the four‐fold nature of this contribution, was used. Two hypotheses are posed. First, attributes of hotel service can be divided into four different types according to the way in which they contribute to forming satisfaction. Second, in terms of how they contribute to forming satisfaction, environmental protection initiatives can be considered “plus” attributes.

The first hypothesis is rejected. For the second hypothesis, the results show that the environmental attributes were evaluated as “basic”, which means they were seen as an integral part of the service offer, rather than as differentiating criteria.

The study was based on a relatively restricted sample. Further research is needed to improve the external validity of the research.

It is necessary to maintain a high level of performance for “green” attributes. Moreover, it would be preferable not to inform customers about environmental initiatives in order to limit the risk of being unfavorably evaluated on these attributes. It would seem worthwhile for a company to invest in service attributes that are respectful of the environment, even if they do not promote these attributes directly to the customer. Pro‐environment initiatives may also be introduced for economic reasons.

The paper makes use of the Tetraclasse model methodology.

The intensity of carbon emissions has led to the serious problem of global warming, and the consequences in terms of climatic disasters are gaining increasing attention worldwide. As the energy sector is responsible for most global emissions, developing clean energy is crucial to combat climate change. This study aims to examine the relationship between corporate governance and renewable energy (RE) consumption and explore the interaction between RE production and RE use.

The study adopts an econometric framework of a panel model, followed by the robustness check using alternative methods, including logit regressions. The bivariate probit model is used to analyze the interaction between the decision to use and the decision to produce RE. The analysis is based on a sample of 3,896 firms covering 45 countries worldwide.

The results reveal that appropriate governance mechanisms positively impact RE consumption. These include the existence of a sustainability committee; environmental, social and governance-based compensation policy; financial performance-based compensation; sustainability external audit; transparency; board gender diversity; and board independence. Firms with appropriate governance mechanisms are more likely to produce and use RE than others. Finally, while RE use positively impacts firm value and environmental performance, the authors find no significant effect on current profitability.

This study goes beyond previous research by exploring the impact of multiple governance mechanisms. To the best of the authors’ knowledge, this is also the first study examining the relationship between RE use and firm value. Overall, the findings suggest that RE transition requires, first of all, establishing appropriate governance mechanisms within companies.

This paper aims to investigate the following two research questions: Do corporate social responsibility (CSR) investments enhance a firm’s economic performance? Does the firm’s economic performance influence CSR investments? That is, the bidirectional relationship between CSR investments and economic performance.

This paper analyzes three types of CSR investments (environmental, labor-related and social investments) using a simultaneous equations model with a data set of 185 Japanese firms.

Environmental investments reduce economic performance, labor-related investments do not significantly affect economic performance and social investments increase economic performance. Moreover, strong economic performance decreases environmental investments but increases social investments. Labor-related investments are chosen considering economic performance in both the present and previous terms.

For managers, environmental and labor-related investments are not effective for improving economic performance. However, eradicating them completely might harm corporate reputation. In contrast, social investments have now become important. For policymakers, different approaches may be adopted to encourage firms to increase CSR investments. In some cases, policymakers can rely on firm initiatives instead of regulating or encouraging CSR activities.

First, the authors empirically examine the bidirectional relationship between CSR investments and economic performance. Second, they clarify the determinants of CSR by specifying the investment function of each type of CSR. Third, they consider three types of CSR investments, with interrelations among them allowed in the model, and determine how each type affects firm performance.

Scant research has investigated retail banking customers' reactions to different corporate social responsibility (CSR) initiatives. This study seeks to investigate whether Taiwanese retail banking customers prefer corporate social responsibility (CSR) initiatives that favour themselves or other stakeholder groups (community, environment), and whether these initiatives impact customer attitude and behavioural intentions.

Using an experimental survey design and a snowball sampling technique, 130 Taiwanese banking customers answered questionnaires examining attitude and behaviour in response to three different CSR initiatives.

Customer‐centric initiatives more powerfully impacted banking customers' attitude to the bank and behavioural intentions than environmental or philanthropic initiatives. However, the results were significant only for the difference between customer‐centric and environmental initiatives.

This is the first research examining banking customers' attitude and behaviour in response to different CSR initiatives in a Taiwanese setting. It has implications for banks developing CSR strategies.

This review aims to put forth a conceptual understanding of greenwashing. It also identifies the antecedents and consequences of customer perceptions of greenwashing in the hospitality industry in the recent context, which has remained superficial and fragmented in previous studies.

Published literature between the years 2000 and 2022 was examined, following the scoping review approach. After screening out irrelevant and duplicate literature, a total of 54 published literature items were considered.

Despite a profound understanding of customer perceptions of greenwashing, the findings show that the majority of customer perceptions of greenwashing are determined by the green efforts of hotel operators, through means such as green knowledge sharing, green marketing, the disclosure of green information, resource conservation claims and environmental certification. Additionally, customer perceptions of greenwashing determine a variety of customer green behaviors where customer green attitude plays an intervening role.

A benefit of the proposed conceptual model for hospitality stakeholders is that it aids in understanding customer suspicion regarding the legitimacy of hotel green practices. The conceptual model of this review, and a 2 × 3 matrix on hotel environmental performance and communication, provides a theoretical lens for scholars and practitioners in the hospitality industry to develop effective green strategies and practices, reducing customer perceptions of greenwashing while positively influencing customer green behavior. This review presents a launching platform from which research on greenwashing in the hospitality industry can skyrocket.

In previous studies, the conceptual understanding of greenwashing in hospitality has remained inconsistent, shallow and mixed. This review identifies the different and previously deeply underexplored antecedents and consequences of customer perceptions of greenwashing and presents them in a conceptual model.

Little is known about the way local government utilizes the procurement function to promote sustainability. Sustainability is a political theme of considerable importance at the local government level. We investigated the relationships between municipal executive councillors and procurement managers in three Dutch municipalities. We found that the party-political councillors focus on initiatives affecting citizens to create public visibility and electoral support. Procurement managers however, are primarily concerned with stakeholders within the organization serving different interests. Sustainability initiatives appear largely input-based rather than result-based. Procurement managers rarely consult with the councillors. Rather, department heads have the final say in allocating funds in the course of sustainability initiatives.