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Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

The textile industry harms the environment at every stage of production, from the acquisition of raw materials to the disposal of finished products. It is very important for the textile industry to adapt to the basic policies on environmental sensitivity and sustainability to keep up with the transformation in production processes and the rapid changes occurring around the world in order to exist in global competition. Within the scope of sustainable development goals, it is of great importance to measure and evaluate indicators of all processes of the sector. This paper aims to present application of multi-criteria decision making (MCDM) methods for the assessment of sustainable development in textile industry.

The data of a multinational clothing company’s four-year sustainability performance between 2018 and 2021 were evaluated under 22 sustainability parameters determined using two new MCDM techniques, namely the combined consensus solution method and multi-attribute ideal real comparative analysis. In determining the criteria, priority key indicators were determined by taking into account the sector’s relationship with the environment, raw material consumption and social adequacy.

According to the application results of both methods, the year 2021 shows the best performance. It has been seen that the sustainability performance of the Inditex group has increased over the years and the results of the applied models support each other. It can be suggested that the proposed approach be applied to evaluate the progress in the textile sector with the relevant data on a particular company or on a macro scale.

This study makes an important contribution to the field in terms of the fact that the methods used are recent and have no application in the field of textiles. It allows the evaluation of different sustainability criteria together using a single method. It is very important to share data on sustainability indicators with customers, employees, suppliers, investors, partner organizations and society and evaluate performance. Analyzing sustainability performance on the basis of annual reports is important in terms of identifying good practices, sharing them with the community and setting an example. In addition, using scientific methods in the evaluation of the sustainability report data published by companies regularly provides significant feedback for policymakers and academics.

Sustainable development involves companies on an individual, organizational and social level requiring the adoption of business models or innovations capable of privileging the co-creation of mutual value with a view to sustainability. From an organizational perspective, this paper aims to show that knowledge brokers, by making explicit their roles as mediators of interactions and acting on dynamic capabilities (DCs), can generate a proactive approach to the three dimensions of sustainability and specifically allows capabilities to positively impact the propensity toward sustainable supply chain management (SSCM) practices.

This study offers an empirical analysis of 200 companies in the agro-food sector participating in a knowledge brokerage system activated by protection consortia. It uses a multiple regression technique that allows for observing relationships between DCs and SSCM.

Absorptive, adaptive and innovative capabilities, when understood and brokered, have a positive and direct impact on the SSCM.

As there have rarely been frameworks developed that correlate knowledge brokerage, DCs and sustainability, this paper suggests that DCs, when adequately valued by the knowledge broker, allow for identifying the requirements of the various stakeholders regarding sustainability and changes in market scenarios to generate sustainability practices along the supply chain.

This study attempts to fill the research gap by extending sustainability literature and providing empirical evidence that considers sustainability marketing commitment (SMC) as a fundamental attribute of effective marketing strategy that consequently improves tourism service quality, as represented by service attractiveness.

In the current study, data was collected from 313 tourism and hospitality firms. To test the model, this study applied structural equation modeling (SEM) to investigate the relationships among environmental strategy, SMC, supplier trust and service attractiveness in a mediation-moderation setting.

The results indicate that the multiple mediation effects of environmental strategy may indirectly influence tourist attractiveness through SMC and tourism services. The two-way moderating effects reveal that supplier trust and socialization strengthen the service attractiveness development process, while three-way interaction discovered that socialization and supplier trust positively moderate the relationships between tourism services and service attractiveness.

Sustainable strategy is a future trend for tourism business management; however, unknown to most is the role of marketing and environmental strategy in tourism business due to lack of integration with concepts in marketing strategy, with the multidimensionality of tourism services, and with the function of trust and socialization, critically undermining analyses of service attractiveness. This paper combines corporate sustainability and sustainability marketing methods to explore how an environmental strategy can improve tourism services and enhance a destination's attractiveness based on a mediation-moderation mechanism.

This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's welfare.

To achieve this objective, painting art is measured by a composite index aggregating the quantity and quality represented by the market value. As for sustainable development, it is represented by a composite index comprising three variables: the climate change performance index (ecological dimension), the wage index reflecting distributive justice (social dimension) and the gross domestic product (economic dimension). The composite indices were determined through adjusted data envelopment analysis. In addition, two other methods are used in this work: correlation analysis and a neural network method. These methods are applied to data from 2007 to 2021 across the world.

The correlation method highlighted a perfect positive correlation between painting art and sustainability. As for the neural network method, it revealed that the quality of painting has the greatest impact on sustainability. The neural network method also showed that the most positively impacted variable of sustainability by painting art is the social variable, with a pseudo-probability of 0.90.

The relationship between painting art and sustainability is underexplored, in particular in terms of statistical analysis. Therefore, this research intends to fill this gap. Moreover, analysis of the relationship between both using composite indices computed via an original method (adjusted data envelopment analysis) and a neural network method is nonexistent, which constitutes the novelty of this work.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0006

The evolution of modern digitalization technologies necessitates the development of a competitive digital supply chain quality management (SCQM) strategy by manufacturers. Using the new institutions and institutional theory (IIT), the study research first aims to identify the most important SCQM practices that can influence competitive performance (CP). Second, the authors intend to investigate the role of digital strategy alignment (DSA) in moderating the relationship between the multidimensionality of SCQM practices and CP among manufacturers.

The authors employ the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique to examine 225 valid samples from Malaysian manufacturers who use SCQM practices.

The study findings indicate that five of the twelve hypotheses developed were accepted. This suggests that supplier focus, strategic collaboration, information sharing and customer focus are positively and significantly correlated with CP. Unexpectedly, DSA moderates the relationship between leadership and CP.

This study extended the new IIT by empirically testing the six SCQM practices for CP in a DSA context, which can serve as a model for future research in the SCQM, CP and DS fields.

Supplier diversity has roots in US supply chains going back 50  years. Unfortunately, supplier diversity programs have been hindered by less than wholehearted buyer adoption and stakeholder engagement. The original scoping of supplier diversity also holds limitations when comparing to the multidimensionality of the diversity and inclusion concept. The purpose of this article is to share lessons learned from the development of an innovative supplier diversity program by Moet Hennessy aimed at more sustainably scoping, scaling and stimulating supplier diversity programs.

The development and the design of Moet Hennessy’s supplier diversity program is presented. The design was informed, and partially supported by, a collaboration with the author. Critical reflections on pitfalls and outstanding questions are developed based upon the program design.

Moet Hennessy developed a supplier diversity program that is more comprehensively defined, targets a more global scale and includes innovative stakeholder engagement techniques such as the development of supplier diversity champions in the business. The program also is embedded in existing environmental social and governance initiatives.

Moet Hennessy’s supplier diversity program was not mandated by one of its customers but sourced from an academic collaboration and stimulated by competitive opportunity. The program was designed bottoms up, not top down. The program is sponsored outside of procurement and has champions throughout the business. The program expands beyond the traditional scoping of supplier diversity programs. Pathways and pitfalls for managers are identified based upon insights from Moet Hennessy’s experience. These inform suggestions for further research.

Social enterprises (SEs), part of the third sector, are hybrid organizations combining the pursuit of social scopes with commercial business solutions. In seeking for social value, they pair for-profit and non-profit features, thereby compensating for shortcomings of both the public sector and the commercial market. Therefore, the performance management of such organizations assumes a crucial relevance. Among the available tools, the balanced scorecard (BSC) aims to capture performance multidimensionality, at the same time fostering legitimacy towards stakeholders.

In general terms, the BSC has the limit to follow a linear and static logic of construction and functioning. For this reason, scholars combine it with system dynamics (SD) to create dynamic balanced scorecards (DBSCs). However, literature seems to devote scarce attention to the adoption of such analytic tools in the third sector, particularly in SEs. This chapter wants to contribute to bridging this gap by proposing a tailored application in the context of a social cooperative, active in the clothing recycle and in the re-integration of disadvantaged social categories. By referring to previous literature about DBSC, two modelling strategies are identified: the BSC-driven and the SD-driven. The latter, based on inductive reasoning, is the one privileged for the study because of its wider flexibility. The modelling outputs consider different perspectives than the ones within traditional BSCs, contain elements of circular causality and show how financial and non-financial performances interplay and co-determine each other. Insights from the proposed model can be useful to support both decision-making and stakeholder engagement.

Historically, investments in innovation are perceived as one of the paramount decisions businesses opt to thrive and the impact of such investments on businesses' market performance is well documented in the literature. However, the environmental aspects of making such investments are yet to be addressed by the firms, which in turn, present considerable damage to the environment. Coupling with the natural resource-based view (NRBV) and the stakeholder theory of the firm, this research builds on an earlier work of Khalil and Nimmanunta (2021) in an attempt to examine the link between innovation and firms' environmental and financial value. The authors extend their analysis and document a more consistent approach to measuring environmental innovation which allows the authors to investigate the firms from three additional economies with respect to firms' investments in both traditional and environmental innovations.

The underlying models are tested using the time fixed-effects panel regression by utilizing information from publicly traded companies of ten Asian economies, including Japan, Hong Kong, Taiwan, Thailand, Turkey, Malaysia, Singapore, India, Indonesia, and Saudi Arabia. The reported sample covers annual firm-level ESG data obtained from Thomson Reuters' Datastream and Refinitiv Eikon during the 2015–2019 period.

This research offers support to the conventional wisdom that innovation is advantageous to the firms' market value. The authors further decompose innovation into traditional innovation and environmental innovation. The findings of this research suggest that traditional innovation is favorable only for the firms' market valuation and traditional innovation is strongly ineffectual for the environment – traditional innovation produces sizeable environmental distress by contributing substantially to carbon emissions. In contrast, the resultant effects of investments in environmental innovation are evident to be instrumental for both firms' financial performance and the environment.

This research has primarily focused on only two components of a company's environmental performance: reduction in carbon emissions (CO2) and corporate social responsibility (CSR). Given the complexity of firms' environmental strategies and the multidimensionality of the variable, which encompasses a wide range of corporate behavior in terms of relationships with communities, suppliers, consumers, and broader environmental responsibilities broadening the scope of the study by including other important aspects of environmental sustainability is, therefore, critical.

The findings of this research signify environmental innovation as one of the vital investment approaches as firms can exploit benefits related to the market from firms' sustainable practices, developing eco-friendly processes by introducing steady yet systematic chains of green products and services. Such products and services may have a feature of enhanced functionality with a better layout in terms of improved product life with better recycling options, and lower consumption and exploitation of energy and natural resources. These sustainable practices would be advantageous for the firms regarding the possibility of setting prices above the standard level through establishing green brands and gaining market share of environmentally anxious consumers. For those companies that are striving to take the leading role in the green industry and longing to seek superior returns on the companies' environmental investments, these benefits, in particular, are exceptionally critical to them.

The linkage between firms' financial and environmental performance in the context of simultaneous inclusion of both green and traditional innovations remains unclear and is yet to be investigated by researchers. Thus, this research shed light on the role of environmental innovation and traditional innovation on firms' environmental performance and financial performance. The authors utilize a novel dataset with a clear indication of measuring different elements of innovation that allows us to develop a more robust approach to corporates' environmental, social and governance (ESG) performance metrics having the slightest biases related to transparency and firm size.

The deeper understanding of the disclosure of external and internal dynamics of family firms necessarily places the issue of sustainability as one of the most pressing needs from both a research and managerial perspective. Therefore, this perspective article contributes to the debate of sustainability performance disclosure in family firms, proposing a research agenda.

This study has organized the discussion around those elements that most significantly impact the propensity to disclose, with a specific focus on the interconnections and interrelations within them. The proposed research agenda is developed around three key elements: “how” firms disclose, “the reason why” they do it and “what” disclose of their performance(s).

To better understand “how” family firms should disclose their performance, it is suggested to engage in proactive stakeholder engagement to preserve long-term socioemotional wealth. “The reason why” for disclosure is still associated with the legitimization of family firms from an economic, social and environmental point of view. Finally, the “what” depends on several factors, such as the regulatory framework and the market involved.

This paper contains suggestions for family firm managers, consultants and policymakers that are approaching corporate social responsibility (CSR) and non-financial reporting or sustainability disclosure overall, providing an overview of relevant factors influencing this transition process.

This paper suggests a logical framework to combine these three elements of the debate as strictly interrelated to foster the sustainability performance disclosure of family firms.