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Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders.

To test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique.

The findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests.

Owing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results.

The results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries.

This study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research.

This study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.

The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for companies from the USA and to investigate the sustainability quality and stock performance of FinTech companies.

Data from all FinTech and non-FinTech firms in the USA was acquired from Bloomberg to undertake the study and evaluate the suggested hypotheses efficiently. The final sample consists of 1,672 company-year observations from 2010 to 2019. The methodology used ordinary least squares regressions of performance metrics on the Bloomberg ESG disclosure index and its components.

The findings indicated that the Bloomberg ESG disclosure index is a valid proxy for sustainability and has a direct relationship with stock performance. Furthermore, this study suggests that non-FinTech firms outperform FinTech firms in sustainability and stock performance. The findings support stakeholder theory, which suggests that increased disclosure of ESG information will mitigate the agency problem and protect shareholders’ interests.

This study’s findings were significant because the findings emphasised ESG disclosure in FinTech and non-FinTech firms, providing information to academics, legislators, regulators, financial report users, investors, environmental unions, workers, customers and society.

This research is unique as it evaluates ESG practices in both FinTech and non-FinTech firms.

This study aims to examine the influence of team-level green human resource management practices (TGHRM) on team-level green creative behavior (TGCB) through team green psychological climate (TGPC). Additionally, it delves into the moderating effects of ethical leadership (EL) and green culture (GC) on the relationships among team-level GHRM, TGPC and TGCB.

Using a cross-sectional design, data were gathered from hotel teams and were analyzed using the PROCESS model.

The results indicate that TGHRM significantly impacts TGCB via TGPC. Moreover, the study provides partial evidence supporting the moderating roles of EL and GC in the relationships between TGHRM, TGPC and TGCB.

These findings offer valuable insights for managers and practitioners. They highlight the potential to enhance TGCB by implementing GHRM practices, nurturing a TGPC and cultivating both EL and a GC within teams.

This research addresses a gap in the literature, focusing on the effects of TGHRM on TGCB and shedding light on the intertwined social and psychological processes. Further, it broadens the discourse by analyzing the moderating influence of EL and GC in the dynamics between TGHRM, TGPC and TGCB.

Considering that knowledge, skills and behavior can influence sustainability efforts, this study aims to assess which personality traits influence one’s sense of feeling connected to nature and presumably make more sustainable choices. The study also explores the situational factors that might pose barriers, despite an individual's preference for a sustainable lifestyle.

In total, 54 faculty members from six Higher Education Institutions in Bangladesh were interviewed based on a semi-structured questionnaire on the barriers to a sustainable lifestyle in Dhaka city, while their personality traits were assessed using the Interpersonal Reactivity Index, the Big Five Factors and the Connectedness to Nature Scale through a survey.

The results state that Empathic Concern and Fantasy, as dimensions of empathy, have strong positive correlations with feeling connected to nature. The physical, social and psychological challenges also cause fewer people to lead a sustainable lifestyle, despite feeling highly connected to nature.

Sustainability efforts need to be context-specific due to localized challenges the people face. While educators play a key role in mainstreaming sustainability, generalizing the findings of the study to the wider population is limited. Further investigation to explore demographic and socioeconomic factors will provide key insights to the determinants of sustainable behavior.

The findings highlight that educational institutions can play a key role in the development of empathy and sustainability education, while addressing the need for good governance and policies in mainstreaming sustainability for attaining the Sustainable Development Goals Agenda 2030.

Few studies have been conducted to understand sustainable behavior in Bangladesh and identify effective methods to promote sustainability. This study provides insights to sustainable behavior in the context of a least-developed country. Additionally, it will support educational institutions to work toward sustainable development by enabling empathic skills development in curricula, leading to more concrete sustainability efforts.

The present study aims to investigate the relationship between innovative leadership and sustainable performance in the education sector. The present study also tested the moderation role of personality traits agreeableness, extraversion, emotional stability, conscientiousness and openness in the relationship.

Data for the present study were collected from 209 university teachers. The employed sampling technique was convenience, and the sample size was calculated through the Kerjis–Morgan method. Furthermore, a survey method using a questionnaire was used in this study. For the data analysis, SPSS and SmartPLS were used.

The present study found that innovative leadership has a significantly positive relationship with sustainable performance. Results also confirmed the moderating effects of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness.

The relationship between innovative leadership and sustainable performance for the first time in the education sector’s context. Secondly, this study contributed to the moderating role of personality traits such as agreeableness, extraversion, emotional stability, conscientiousness and openness between innovative leadership and sustainable performance, which was a yet-to-explored phenomenon. The study model was tested through the combination of the big five-factor model and the theory of planned behaviour, which is another novelty of the study.

The purpose of this study is to empirically examine the impact of cosmopolitan consumer orientation (CCO) on sustainable apparel consumer behavior.

A total of 469 US responses collected using MTurk were retained for the analysis after screening for unengaged responses. Structural equation modeling was used to confirm the factor structure of the measurement model and to analyze the structural model. A two-step cluster analysis using log-likelihood distance measure and Akaike's Information Criterion was conducted to explore consumer profiles and past behavior.

Based on the model results, CCO positively impacts apparel sustainability knowledge, attitude toward purchasing sustainable apparel, perceived norm and sustainable apparel purchase intention. Attitude and perceived norm also impact sustainable purchase intention. The two-step cluster analysis, based mainly on sustainable past behavior, reveals that the group of sustainability engaged consumers knows more about apparel sustainability, has a stronger intention to purchase sustainable apparel, is more cosmopolitan and shows a higher tendency to follow social norms. Consumers in this group also tend to live in metropolitan areas and are slightly younger than unengaged consumers.

This study expands CCO research linking two major trends in society and industry: cosmopolitanism and sustainable apparel consumer behavior. The study reveals that CCO uplifts consumers' sustainable behavior and provides evidence in support of CCO as a driver of sustainable consumer behavior. Moreover, results imply a positive future outlook for the diffusion of sustainable apparel, as well as a much-needed mainstream consumer adhesion to more sustainable lifestyles. Given the repercussions of the findings, this research has numerous theoretical as well practical implications.

This study aims to examine how chief executive officer's (CEO) personality traits influence the corporate sustainability performance (CSP) of firms. The paper also examines the moderating effect of board power on this relationship.

Using a linguistic tool (IBM's Watson Personality Insight Service), the authors measured the personality traits of 229 CEOs from 176 firms from 2009 to 2018. Firm-level CSP are obtained from the Sustainalytics database. The hypotheses are tested using multiple regression analysis. The robustness of the results of the study is confirmed by addressing endogeneity concerns and by validating the measurement of CEO personality traits using Personality Recognizer, an alternative linguistic tool.

The results show that CEO personality traits of extraversion and neuroticism are significant predictors of CSP. The paper also identifies board power as a contingent factor that influences the suggested relationships.

Using upper echelon theory and cybernetic big five theory, this paper identifies CEO personality traits as important antecedents of corporate sustainability performance and adds to the micro-foundations of corporate sustainability literature. To the authors’ understanding, this is the first study that examines the influence of CEO personality on CSP using a comprehensive trait framework. The paper also demonstrates the usefulness of text-analytic tools to measure CEO personality traits, thereby contributing to the progress of upper echelon theory.

To overcome the various pressures related to the environmental damage raised by production processes, enhancing sustainable reverse logistics (SRL) capability is a new road for manufacturing companies, as it facilitates them to have more sustainable operations by increasing different performance outputs. This study aims to investigate the relationship between the SRL capability and the triple bottom line (TBL) i.e. economic, social and environmental performance in the context of Turkey's manufacturing industry. The mediating role of sustainability culture has also been examined.

Using survey data obtained from the Turkish manufacturing industry, the partial least square path modeling technique of structural equation modeling has been applied to test the research hypothesis.

The results of the study indicate that the SRL capability generates not only outstanding environmental and economic gains but also social benefits. The authors also find that sustainability culture is positively associated with environmental and social performance, yet not economic performance. In addition, the findings indicate sustainability culture mediates the relationship between SRL capability and social performance.

This study expands the frontier of managerial knowledge by highlighting the importance of SRL capability for sustainability and exhibiting evidence of the business value of enhancing SRL capability and sustainability culture.

This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the mediating role of green innovation (GI) to provide a detailed insight into CS. The study also presents a research framework based on the Organizational Ambidexterity theory and Natural Resource-based view to explain the factors contributing to CS.

Using stratified sampling, the study collected data through survey-based empirical research from 307 textile companies registered with the Securities and Exchange Commission of Pakistan (SECP) or the All-Pakistan Textile Mills Association (APTMA). The collected data were analysed using path analysis, mediation analysis and moderation analysis through smart PLS-SEM version 4.0 to assess the composition and causal association of factors.

The study found a significant relationship between OA and OGC with CS. Furthermore, the study revealed that green innovation partially mediates the relationship between OGC and CS. The proposed research framework can be valuable for promoting and recommending actions to enhance CS.

The study on CS in the textile sector of Pakistan has limitations such as a narrow focus, cross-sectional design and reliance on self-reported data. Future research should explore additional factors, conduct longitudinal research, investigate contextual factors, scrutinize specific green innovation practices and broaden the scope of the study to include SMEs and other textile organizations.

The research framework can help senior executives to foster CS by promoting OGC, OA and GI. Practitioners and academicians can also utilize or further investigate the proposed framework for validation and to foster CS.

This study fills gaps in the existing literature by investigating the mediating effect of GI between OGC and CS. The proposed research framework provides a comprehensive understanding of the factors contributing to CS based on the Organizational Ambidexterity theory and Natural Resource-based view.

This chapter concentrates on the potential of Taoism's wisdom that can contribute to organizational sustainability and leadership excellence in the context of the Trilogy on sustainability & excellence. The author introduces the Tao of ‘U’ Model, which illustrates how Taoist principles can be employed to foster sustainable business practices and attain exceptional results. The chapter culminates with a roadmap to achieve both excellence and sustainability for organizations.