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This study examines the effect of the environmental sensitivity of firms on the relationship between integrated reporting (IR) quality and sustainability performance. Prior research works focus on the nexus between IR quality and sustainability performance with little attention to factors that moderate this relationship.

Ordinary least squares (OLS) and other robust estimations are employed to analyse the data of firms on the Johannesburg Stock Exchange (JSE).

This study finds a positive association between IR quality and sustainability performance. However, the strength of this relationship is found to be weaker among environmentally sensitive firms, thereby raising concerns that such firms may be reporting less sustainability information with the mandatory implementation of IR on the JSE.

The findings highlight the need for regulatory bodies to consider additional sustainability disclosure requirements for firms in environmentally sensitive industries.

The findings should make regulatory bodies aware of the possible actions of environmentally sensitive firms in relation to sustainability information within a mandatory setting of IR.

The study extends the existing literature on IR and sustainability performance by considering the effect of firm environmental sensitivity as a moderating factor.

The purpose of this study is to examine the contribution of environmental knowledge and environmental sensitivity on the green purchasing intention of Bangladeshi consumers by using an extended theory of planned behavior.

Quantitative research method was used to collect 369 data by using a convenient sampling method. Data was analyzed using partial least square while a structural equation model was applied to measure causal relations among the variables.

The findings of this study demonstrate that subjective norms, attitude toward green products and perceived behavioral control have a positive and significant relationship with green purchasing intention. Moreover, environmental knowledge has also a positive and significant relationship with environmental sensitivity. There is a positive and significant association between environmental sensitivity and attitude toward green products, while the relationship between environmental knowledge and attitude toward green products was found insignificant. Quality of green products does not moderate the relationship between attitude toward green products and green purchasing intention. The results further indicate that environmental sensitivity mediates the relationship between environmental knowledge and attitude toward green products. Attitude toward green products also mediates the relationship between environmental sensitivity and green purchasing intention. At the same time, environmental sensitivity and attitude toward green products jointly mediate the relationship between environmental knowledge and green purchasing intention. However, attitude toward green products does not mediate the relationship between environmental knowledge and green purchasing intention.

This study may be used to guide managers who are planning to launch green products in the Bangladeshi market for choosing their target markets and a great insight for the government to produce environmentally friendly consumption policy for citizens and environmental conservation.

The purpose of the present research is to examine the comparative values that urban Vietnamese consumers place on attributes of rice that is produced using environmentally friendly methods. The authors consider the impacts that this may have on the livelihoods of rural Vietnamese small farmers. Rice is an “impure public good” that includes both “private” and “public” attributes that consumers consider in their purchase decisions. Consumers make tradeoffs between environmentally and socially beneficial practices (public goods) and perceptions of product quality (private goods). The authors used latent class modeling to investigate the values associated with attributes of rice that is produced using sustainable farming practices.

The authors used a discrete choice experimental design in which consumers stated their choices among combinations of rice attributes. The survey provided responses from 360 urban Vietnamese consumers and allowed to estimate the preferences and nonpecuniary values for rice grown using different levels of environmentally beneficial production methods.

The results identify two segments of rice consumers: one group of consumers who are sensitive to price and the other group who are sensitive to environmental issues. The individual characteristics are reflected in the choices of production methods and in the willingness to pay for environmentally beneficial outcomes of those methods.

Given the number of independent variables measured, the sample was relatively small, such that confirmatory statistical methods were inconclusive. However, the authors used multiple analytical tools that provide corroboration of the significant determinants of the utility functions for the two segments.

The results provide directions for production of rice at a national level, as well as practical implications for consumer-oriented communications.

Results suggest that the emerging middle class of Vietnamese consumers are willing to pay more for rice that is produced using methods that are beneficial to the environment. Results also indicate challenges to provide sustainably-produced rice to poorer groups of consumers.

The study provides important context for consumer preferences within emerging economies. This also adds to a growing literature that uses the choice experiment method to estimate consumer valuation of the outcomes of various agricultural practices.

The urgency to address climate change and its devastating consequences has never been more pressing. As societies become increasingly aware of the detrimental impact of traditional housing on the planet, there is a growing demand for eco-friendly housing solutions that prioritize energy efficiency, resource conservation and reduced carbon emissions. Therefore, this study aims to investigate the factors that influence customers’ priority toward eco-friendly house purchasing intention.

This study collected 386 data using a quantitative research strategy and purposive sampling method. This study uses a hybrid analysis technique using partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approaches to identify the influencing factors.

The PLS-SEM analysis found that attitude toward the eco-friendly house, subjective norms, performance expectancy, environmental knowledge and environmental sensitivity have a positive influence on eco-friendly house purchasing intention. However, perceived behavioral control and willingness to pay were found to have insignificant effect on customers’ intention to purchase eco-friendly houses. The fsQCA results further revealed complex causal relationships between the influencing factors.

This research will not only contribute to academic knowledge but also provide practical guidance to real estate developers, policymakers and individuals looking to make environmentally responsible choices. By understanding the factors that influence consumers’ intentions to purchase eco-friendly houses, we can pave the way for a more sustainable and resilient future.

This study has used a hybrid analysis technique, combining PLS-SEM and fsQCA, to enhance the predictive accuracy of eco-friendly house purchase intentions among individuals residing in densely populated and highly polluted developing countries, such as Bangladesh.

Environmental tourism impacts are considered to be unbalanced. The implementation of environmental sustainability focuses on restoring a balance through environmentally responsible behavior. As Generation Z was found in recent studies to exhibit divergent levels of environmentally responsible behavior compared to other generations, but also to have intra-generational differences, this study aims to explore the underlying reasons and explanations behind their attitudes and behavioral attempts.

Four focus group discussions with young people belonging to Generation Z allow to probe deep into their environmental sustainability orientation.

The results of this study demonstrate that Generation Z’s environmental attitude is triggered by social pressure, social media, as well as by the COVID-19 pandemic. For their touristic behavioral intention, they concentrate predominantly on climate-friendly travel and on-site mobility, waste avoidance as well as emphasizing economic and social sustainability. By furthermore highlighting Generation Z’s responsibility ascription to the supply and the demand side, in addition to illustrating the demand for framework conditions to be created from governments and destinations, the knowledge scope on environmental sustainability is expanded.

In particular, this study enriches environmentally responsible behavior research by incorporating the perspective of Generation Z, while it deepens Generation Z’s behavioral understanding. Furthermore, the results of this study allow to derive implications for tourism policymakers.

环境旅游影响被认为是不平衡的。环境可持续性的实施侧重于通过对环境负责的行为来恢复平衡。由于最近的研究发现Z一代与其他几代人相比表现出不同的环境责任行为水平, 且存在代际差异, 本研究探讨了他们的态度和行为尝试背后的潜在原因和解释。

采用四个焦点小组与Z世代年轻人讨论, 深入探究他们的环境可持续性导向。

这项研究的结果表明, Z世代的环境态度是由社会压力、社交媒体以及COVID-19大流行引发的。对于他们的旅游行为意向, 他们主要关注气候友好型旅行和现场移动性, 避免浪费以及强调经济和社会的可持续性。通过进一步强调Z世代对供给侧和需求侧的责任归因, 并阐释政府和目的地对框架条件的需求, 扩大了环境可持续性的知识范围。

特别地, 本研究通过纳入Z世代的视角, 丰富了环境责任行为研究, 加深了Z世代的行为理解。此外, 本研究的结果可以为旅游政策制定者提供启示。

Los impactos medioambientales del turismo se consideran desequilibrados. La implementación de la sostenibilidad medioambiental se centra en restablecer el equilibrio mediante un comportamiento responsable con el medio ambiente. Estudios recientes señalan que la Generación Z muestra niveles divergentes de comportamiento responsable con el medio ambiente en comparación con otras generaciones, pero también presenta diferencias intra-generacionales. Este estudio explora las razones y explicaciones subyacentes a sus actitudes e intenciones de comportamiento.

Cuatro grupos de discusión con jóvenes de la Generación Z permiten profundizar en su orientación hacia la sostenibilidad medioambiental.

Los resultados de este estudio evidencian que la actitud medioambiental de la Generación Z está provocada por la presión social, medios sociales, así como por la pandemia del COVID-19. En cuanto a su intención de comportamiento turístico, se concentran predominantemente en los viajes respetuosos con el clima y la movilidad in situ, evitar residuos, así como en hacer hincapié en la sostenibilidad económica y social. Al destacar la responsabilidad que la Generación Z atribuye a la oferta y la demanda, además de inculcar la demanda para la creación de condiciones marco por parte de gobiernos y destinos, se amplía el alcance del conocimiento sobre la sostenibilidad medioambiental.

En particular, este estudio enriquece la investigación sobre el comportamiento responsable con el medio ambiente al incorporar la perspectiva de la Generación Z y profundizar en la comprensión del comportamiento de esta generación. Asimismo, los resultados de este estudio permiten desarrollar implicaciones para los responsables de las políticas turísticas.

This paper aims to examine how the use of environmental, social and governance (ESG) incentives intersects with top management power and various corporate governance mechanisms to affect excess annual cash bonus compensation.

The authors use a novel artificial intelligence (AI) technique to obtain data about ESG incentives use by firms in the S&P 500. The authors test the hypotheses with an endogenous treatment-regression and a contrast test.

When the top management team has power and uses ESG incentives, there is a 32% reduction in excess annual cash bonuses implying ESG incentives are an effective corporate governance tool. However, nuanced analyses reveal that when powerful management teams with ESG incentives are from environmentally sensitive industries, have a corporate social responsibility (CSR) committee or have long-term view institutional shareholders, they derive excess bonuses.

Stakeholders will better understand management’s motivations for the inclusion of ESG incentives in executive compensation contracts and be able to identify situations which require closer scrutiny.

Given the increased popularity of ESG incentives, society, regulators, boards of directors and management teams will be interested in better understanding when these incentives might be effective and when they might be abused.

To the best of the authors’ knowledge, this study is the first to examine the use of ESG incentives in relation to excess pay. The authors contribute to both the CSR and executive compensation literatures. The work also uses a new methodological technique using AI to gather difficult-to-obtain data, opening new avenues for research.

In the era of new technological revolution, seeking to survive and guarantee business sustainability in their digital internationalization, enterprises choose to become environmentally oriented. The need for new green business models has become evident in recent years, and enterprises offer green services in creative and eco-friendly ways. However, does the display of a green label on hotels' websites really promote the eco-conscious tourists' online booking intention? This study aims to examine the impact of the perceived label on the online sustainable hotel booking intention of the eco-conscious tourists, using the foundations of signal theory.

This study adopted a structural equation model to integrate several constructs with a sample of 349 validated responses.

The empirical results highlight, the importance of the green label perception on the eco-conscious tourists' booking intention of online sustainable hotel and the role that green trust and green perceived risk play as a mediating variable between the perception of the exposed label and the booking intention. Indeed, when booking a sustainable hotel online, the tourists may be sensitive to the exposure of a green label. Therefore, this signal decreases the perceived risk of unsustainability and ultimately increases the trust in hotel's sustainability.

The first limitation is related to the sample employed in this study. Given that most of the participants were residents of France, the results of this study may not be generalized to the entire population. Secondly, a range of other factors can affect the eco-conscious tourists' intentions to book online a hotel with green label, such as their attitude, social media influence, tourists' satisfaction, etc. Indeed, other variables and/or signals could be adopted to study online booking intention in the pandemic era.

In light of these results, theoretical and managerial implications are discussed. The findings make an important contribution to SMEs sustainability and internationalization by exploring new ties. This study considers how SMEs and specifically hotels start following green practices (e.g. adoption of an eco-label) relevant to their international environment where they operate and in response to global pressures. SMEs can survive better in the highly competitive global environment where they need to employ more green practices, however, managers should consider how green trust and green perceived risk can affect customer behavior. It also adds to the existing literature by dealing with customer perceptions about the green label of sustainable hotels and its subsequent effect on booking intention.

This study had shown the importance of the display of green label on the eco-conscious tourist's online booking intention.

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

Recent reviews of field experiments aiming to entice tourists to behave in more environmentally sustainable ways conclude that attitudes – while the primary target – do not perform as well as expected. The purpose of this study is to analyse in detail when attitudes have or have not been successful as behavioural change targets and propose a conceptual framework of possible explanations. In so doing, this study represents the first theoretical – rather than empirical – challenge to the currently dominant theoretical understanding of environmentally significant tourist behaviours and offers alternative theoretical constructs tourism researchers aiming to make tourists behave in more sustainable ways could investigate in future.

The authors investigate in detail experiments where attitude-based behavioural change approaches failed. Based on the insights from this analysis, the authors propose a conceptual framework offering five potential explanations. This study also discusses alternative theoretical constructs that could be used for behavioural change interventions.

The authors derive five potential explanations for why attitudes often fail to trigger behavioural change in the context of environmentally sustainable tourist behaviour: tourists do not notice messages attempting to change their attitudes; tourists are unwilling to cognitively process behavioural change messages; tourists develop reactance to behavioural change requests; attempts to alter attitudes do not influence habits; and attempts to alter attitudes do not reduce the effort associated with displaying the desired behaviour.

This study broadens research attention to alternative theoretical constructs that may be more effective in making tourists behave in more sustainable ways and opens opportunities for new measures tourism businesses and destinations can implement to influence tourist behaviour.

To the best of the authors’ knowledge, this is the first theoretical investigation of possible reasons why attitudes have performed poorly as targets of behavioural change interventions aiming to trigger environmentally sustainable tourist behaviours.

Previous studies have empirically examined the positive outcomes organizations can achieve by engaging in environmentally responsible actions, but the underlying mechanism of the reasons why publics engage in supportive behaviors for those organizations has not been examined in light of theoretical foundations. To fill this gap, this paper builds on a foundation of norm activation theory to explore the effect of publics' awareness of environmental consequences on perceived environmental responsibility of organizations and organizational norm, which can have an impact on publics' supportive behavior toward environmentally responsible organizations. The potential relationships between social media use for environmental information and other variables are also explored.

Drawing on norm activation theory, an online survey was conducted among 288 adults in the United States. Participants were recruited from Amazon Mechanical Turk.

Findings indicate the impact of individuals' awareness of environmental consequences on their ascription of responsibility to organizations, which influences organizational norm and supportive behavior intention toward organizations.

This study is one of the first attempts to explore the underlying mechanism of publics' support for environmentally responsible organizations.