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The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Climatic changes caused by greenhouse gases (GHGs) emissions are an urgent challenge for all regions around the globe while the livestock sector is an important source of GHGs emissions. The adoption of low-carbon manure treatment technology (LMTT) by farmers is emerging as an effective remedy to neutralize the carbon emissions of livestock. This paper aims to incorporate environmental literacy and social norms into the analysis framework, with the aim of exploring the impact of environmental literacy and social norms on farmers' adoption of LMTT and finally reduce GHGs emission and climate effects.

This research survey is conducted in Hebei, Henan and Hubei provinces of China. First, this research measures environmental literacy from environmental cognition, skill and responsibility and describes social norms from descriptive and imperative social norms. Second, this paper explores the influence of environmental literacy and social norms on the adoption of LMTT by farmers using the logit model. Third, Logit model's instrumental approach, i.e. IV-Logit, is applied to address the simultaneous biases between environmental skill and farmers’ LMTT adoption. Finally, the research used a moderating model to analyze feasible paths of environmental literacy and social norms that impact the adoption of LMTT by farmers.

The results showed that environmental literacy and social norms significantly and positively affect the adoption of LMTT by farmers. In particular, the effects of environmental literacy on the adoption of LMTT by farmers are mainly contributed by environmental skill and responsibility. The enhancement of social norms on the adoption of LMTT by farmers is mainly due to the leading role of imperative social norms. Meanwhile, if the endogeneity caused by the reverse effect between environmental skill and farmers’ LMTT adoption is dealt with, the role of environmental skill will be weakened. Additionally, LMTT technologies consist of energy and resource technologies. Compared to energy technology, social norms have a more substantial moderating effect on environmental literacy, affecting the adoption of farmer resource technology.

To the best of the authors’ knowledge, a novel attempt is made to examine the effects of environmental literacy and social norms on the adoption of LMTT by farmers, with the objective of identifying more effective factors to increase the intensity of LMTT adoption by farmers.

This study aims to assess the effect of water variation on bioethanol production from cassava peels (CP) using Saccharomyces cerevisiae yeast as the ethanologenic agent.

The milled CP was divided into three treatment groups in a small-scale flask experiment where each 20 g CP was subjected to two-stage hydrolysis. Different amount of water was added to the fermentation process of CP. The fermented samples were collected every 24 h for various analyses.

The results of the fermentation revealed that the highest ethanol productivity and fermentation efficiency was obtained at 17.38 ± 0.30% and 0.139 ± 0.003 gL⁻¹ h⁻¹. The study affirmed that ethanol production was increased for the addition of water up to 35% for the CP hydrolysate process.

The finding of this study demonstrates that S. cerevisiae is the key player in industrial ethanol production among a variety of yeasts that produce ethanol through sugar fermentation. In order to design truly sustainable processes, it should be expanded to include a thorough analysis and the gradual scaling-up of this process to an industrial level.

This paper is an original research work dealing with bioethanol production from CP using S. cerevisiae microbe.

1. Hydrolysis of cassava peels using 13.1 M H₂SO₄ at 100 ^oC for 110 min gave high Glucose productivity

2. Highest ethanol production was obtained at 72 h of fermentation using Saccharomyces cerevisiae

3. Optimal bioethanol concentration and yield were obtained at a hydration level of 35% agitation

4. Highest ethanol productivity and fermentation efficiency were 17.3%, 0.139 g.L⁻¹.h⁻¹

Hydrolysis of cassava peels using 13.1 M H₂SO₄ at 100 ^oC for 110 min gave high Glucose productivity

Highest ethanol production was obtained at 72 h of fermentation using Saccharomyces cerevisiae

Optimal bioethanol concentration and yield were obtained at a hydration level of 35% agitation

Highest ethanol productivity and fermentation efficiency were 17.3%, 0.139 g.L⁻¹.h⁻¹

The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses and within family firms.

Tobit regressions are applied to investigate the effect of independent directors, CEO non-duality, board gender diversity and board tenure on environmental performance. The study also controls for other board and firm characteristics, as well as for time, industry and country-fixed effects. In doing so, the authors rely on a sample of non-financial listed firms from France, Germany, Italy, Spain and Portugal over the period 2014–2021.

The authors find that women on the board positively influence environmental performance and this effect is significant only in family firms, although board tenure negatively moderates the relationship. Board independence significantly affects environmental performance only in non-family firms. A strong presence of family directors has a negative effect on family firms' environmental performance, especially when directors' turnover is low.

This paper examines the unexplored relationship between structural board diversity and environmental performance in family companies. This study provides empirical evidence on the association between gender diversity and family firms' environmental performance focusing for the first time on a European setting. Moreover, this study provides evidence of a different effect of board tenure in family and non-family businesses.

The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.

Empirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.

The research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.

The main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.

Studies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.

This research paper aims to handle the effects of economic growth, corruption, energy consumption as well as trade openness on CO2 emissions for a sample of West African countries during the period 1980 and 2018.

The current work uses the pooled mean group (PMG)-autoregressive distributed lag (ARDL) panel model to estimate the dynamics among the different variables used in the short and long terms.

The findings demonstrate that all variables have long-term effects. These results suggest that gross domestic product (GDP) per capita exhibits a positive and prominent effect on CO2 emissions. Corruption displays a negative and outstanding effect on long-term CO2 emissions. In contrast, energy consumption in West African countries and trade openness create environmental degradation. Contrarily to long-term results, short-term results demonstrate that economic growth, corruption and trade openness do not influence the environmental quality.

Empirical findings provide useful information to explore deeper and better the link between the used variables. They stand for a theoretical basis as well as an enlightening guideline for policymakers to set strategies founded on the analyzed links.

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters.

Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS.

Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices.

The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

The study investigates the effect of behavioural uncertainty on the environmental sustainability of restaurant businesses in Tanzania. Also, the study examines the moderating role of purchasing technical knowledge on the main relationship between the study variables.

The quantitative approach was used and cross-sectional data were collected at a specific time from restaurant businesses in Dodoma, Tanzania. The PROCESS macro was used to analyse the relationships between behavioural uncertainty, purchasing technical knowledge and environmental sustainability.

Behavioural uncertainty has a significant and negative effect on the environmental sustainability of restaurant businesses. Purchasing technical knowledge, on the other hand, has a positive and significant effect on the environmental sustainability of restaurant businesses. Finally, purchasing technical knowledge has a positive and significant moderating effect on the relationship between behavioural uncertainty and environmental sustainability such that the negative effect of behavioural uncertainty is reduced with increasing purchasing technical knowledge.

This study considers purchasing skills in terms of purchasing technical knowledge as a moderating variable; hence, other studies may take into account other moderating variables to extend this study. Also, the study considered only environmental sustainability and hence is limited in terms of other dimensions of sustainability and provide an avenue for further research in social and economic sustainability.

Since purchasing technical knowledge reduces the negative effect of behavioural uncertainty on the relationship with environmental sustainability, restaurant managers should be encouraged to improve their purchasing technical knowledge by attending short- and long-term training on purchasing functions in the restaurant industry.

The social implications of the investigated link between behavioural uncertainty, purchasing technical knowledge and environmental sustainability in the restaurant industry include raising awareness, promoting sustainable practises and fostering an environmentally responsible culture. By addressing behavioural uncertainty, leveraging purchasing technical knowledge and embracing sustainability the industry can contribute to a more environmentally conscious society.

By providing empirical evidence from Tanzania, the study extends literature on examining the environmental sustainability of restaurant businesses. The study also establishes the interaction effect of purchasing technical knowledge as an important skill in reducing the negative effect of behavioural uncertainty on enhancing environmental sustainability in restaurant businesses.

Much has been speculated about the role that Generation Z will play in achieving more sustainable development. The tourism sector gains a special role in this discussion. On the one hand, tourism, due to its growing importance, has had a significant impact on environmental sustainability. On the other hand, Generation Z will be the largest group of travellers ever in the future. In this context, the objective of the present study is to explore the interest of young Portuguese generation Z in sustainable development goals (SDGs), tourism sustainability (TS) and their pro-environmental habits and how these categories influence the choice of sustainable tourism destination.

An online questionnaire was used to collect data from a sample of 305 young Portuguese. The quantitative analysis was performed with the application of the partial least square (PLS) model.

Overall, the authors found that despite our respondents showing an interest in the SDGs the same interest is not true for tourism. Although most respondents are concerned about choosing a sustainable destination, they do not care about keeping destinations sustainable, nor do they have pro-environmental habits.

This study presents the first evidence of the attitudes, beliefs and pro-environmental habits of Portuguese Gen Zers and their potential contribution to TS.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.