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Purpose: This chapter aims to evaluate the significant impact of Gandhian values on sustainable consumption behaviour (SCB) by applying the value-attitude-behaviour (VAB) framework. This chapter contributes by incorporating Gandhian values as one influencing factor for SCB.

Need for the Study: Values are considered as guiding principles in people’s lives. Studies suggest that values and other social and psychological factors can be vital in determining consumers’ behaviour towards sustainable consumption. There needs to be more empirical research on consumer behaviour facets of sustainable consumption for markets in India.

Methodology: The study uses partial least square structural equation modelling to empirically test proposed hypotheses and the research model of the relationship. The study results are based on data collected by administering a survey through a questionnaire confined to India.

Findings: The results indicated that Gandhian values, attitude, and sustainable consumption intention significantly influence SCB. Intention acts as a mediator between both outward and inward environmental attitudes and behaviour. The study provides directions for further research.

Practical Implications: This research study is helpful for researchers, marketers, and policymakers.

Purpose: This research investigates how producers of fast-moving consumer goods (FMCG) in Karachi, Pakistan, embrace sustainable manufacturing and consumption practices.

Study design/methodology/approach: This study employed a mixed research design, incorporating both qualitative and quantitative approaches. The primary method of data collecting utilised in this study was semi-structured interviews. The survey sampled 11 FMCG manufacturers, and the data were analysed using thematic analysis.

Findings: The research revealed that economic variables were crucial in adopting sustainable consumption and production (SCP) practices among Karachi’s FMCG businesses. The economic reasons were motivated by the notion that adopting sustainable practices could result in financial benefits and enhanced market competitiveness. The research additionally discovered that consumer preferences were pivotal in stimulating sustainable practices within the FMCG business. Manufacturers indicated that adopting sustainable products and packaging was driven mainly by consumer demand.

Originality/value: This study contributes to the literature on SCP within the FMCG business. It offers valuable insights into the factors influencing sustainable practices and customer preferences. This study emphasises the importance of economic, social, and environmental aspects in fostering sustainable practices within the FMCG industry, specifically focusing on developing nation environments such as Karachi. This study’s findings can contribute valuable insights for policy formulation and decision-making processes about SCP within Karachi’s FMCG business and other similar contexts.

Introduction: Sustainable marketing practices foster a company and its stakeholders’ environmental, social, and economic well-being while promoting products and services. An integrated approach to sustainability recognises these three interdependent pillars, seeking to unite together. Investing in renewable energy has triple-bottom-line benefits – reducing greenhouse gas emissions, creating jobs, and promoting economic growth. Sustainable marketing practices can be a win-win for companies and the environment.

Need of the Study: Studying and understanding the sustainable development goals (SDGs) are crucial for India and worldwide. Sustainable marketing is becoming increasingly important for companies as they seek to meet the growing demand for sustainable products and services. Sustainable marketing practices can help businesses reduce environmental impact, promoting eco-friendly products and services.

Purpose of the Study: The study focused on achieving the SDGs requires addressing all three pillars of sustainability together. The study explored the different sustainable marketing practices that companies adopt worldwide, how they contribute to environmental, social and economic stability, the benefits of such practices, and the challenges companies face in implementing them.

Methodology: The study is based on secondary data – 10 companies, out of which 5 brands are among the top 10 brands (Souromi, 2023) and 5 are within the top 20 international sustainable brands (Fashinza, 2020) belonging to the textile industry worldwide, were chosen and their sustainable marketing practices were identified and analysed.

Findings: The study highlights standard sustainable marketing practices adopted by different companies worldwide in the textile industry, exploring the contribution of sustainable marketing practices in achieving SDGs.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

This is an acceptable fact that firms put efforts to maximize shareholders wealth but there is growing demand that firms are also accountable to various stakeholders associated directly or indirectly with the firms' business activities. Investors now evaluate firm's performance not only from financial perspective but also consider environment, social, and governance (ESG) factors when taking investment decision. ESG is not visible in firm's annual financial reports but investors do not deny its significance when valuing firms. There are increasing interests in ESG by communities, professionals, and government bodies, and all are interested to keep it as part of firms' regular activity and have to relate it with firm performance and efficiency that affects firm value. Still, there are difficulties in integration of ESG factors into investment decision-making, but efforts are being put to overcome all the issues. Firms which consider ESG are in a good position to achieve their long-term financial goals as they are likely to attract capital, lower borrowing costs, mitigate risks, and maximize shareholders value.

This chapter aims to critically analyse the implications that the national protectionist policies have on the global supply and value chains and the relocation of production. The analysis is based on the assumptions that the global economy is facing the possibility of decoupling of many trade connections, and this trend favours de-globalisation processes that have long been promoted by populism, nationalism and economic protectionism. It is concluded that global supply, production and value chains although being economically efficient are no longer any more secure under national protectionist policies, and therefore, the relocation of production processes is mainly due to the increase in the level of income and wages of the developing countries that are the destination and which reduce the advantages to relocate.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

An in-depth analysis of how senior managers in a large multinational corporation interpret their social and environmental responsibilities revealed that, notwithstanding formal corporate interpretations, discrepancies persisted in their interpretation of what was expected of them and how to implement it. Two fault lines emerged: (1) an instrumental versus a normative interpretation of corporate societal responsibilities, and (2) a focus on ‘doing less/no harm’ versus ‘doing more good’. This chapter introduces a theoretical framework that combines these fault lines to form four quadrants that each represent a different set of challenges managers face as they commit to improving their organisation’s impact on society. Rather than adjudicate between them, a holistic interpretation of corporate social responsibility (CSR) takes all four types into account. But the four types of challenges differ considerably in nature and thus in the strategic approach that is necessary to deal with them. In this chapter, each quadrant is discussed in detail. What characterises the issues in this quadrant, what mindset, and what strategy are necessary to address them? The chapter concludes with the observation that the framework, and the taxonomy of types of CSR challenges that it brings to the fore, creates greater awareness of how industries are confronted with different sets of challenges and thus need different strategic approaches. A better understanding of these differences may lead to more support, in particular for those managers who work in industries that face a disproportionate share of one particular type of challenges, the ‘nasty trade-offs’.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.