Search results

This qualitative study explores how multinational enterprises (MNEs) approach sustainable innovation through the lens of innovation theory and doughnut economics. The study proposes a conceptual framework to evaluate the practices of businesses and the findings illustrate how sustainable innovation occurs within two MNEs. Based on interviews with professionals of two Swedish MNEs, responsible for sustainability, the study examines how sustainable innovations lead to the redesign of core business pillars and transforms the operating market for the MNE. Overall, this study makes a theoretical contribution by formulating an application of Raworth’s (2017) doughnut model to business strategy. It also provides practical insight into the dynamics of sustainable innovation, which aims to inform and inspire further progress in sustainable development by businesses and academia.

Social media (SM) platforms tempt individuals to communicate their perspectives in real-time, rousing engaging discussions on countless topics. People, besides using these platforms to put up their problems and solutions, also share activist content (AC). This study aims to understand why people participate in activist AC sharing on SM by investigating factors related to planned and unplanned human behaviour.

The study adopted a quantitative approach and administered a close-ended structured questionnaire to gather data from 431 respondents who shared AC on Facebook. The data was analysed using hierarchical regression in SPSS.

The study found a significant influence of both planned (perceived social gains (PSGs) , altruism and perceived knowledge (PK)) and unplanned (extraversion and impulsiveness) human behaviour on activist content-sharing behaviour on SM. The moderating effect of enculturation and general public opinion (GPO) was also examined.

Sharing AC on SM is not like sharing other forms of content such as holiday recommendations – the former can provoke consequences (sometimes undesirable) in some regions. Such content can easily leverage the firehose of deception, maximising the vulnerability of those involved. This work, by relating human behaviour to AC sharing on SM, offers significant insights to enable individuals to manage their shared content and waning probable consequences.

This work combined two opposite constructs of human behaviour: planned and unplanned to explain individual behaviour in a specific context of AC sharing on SM.

The objective of this study was to evaluate the technical-economic process efficiency of obtaining simultaneous lipo-soluble (LSF) and water-soluble (WSF) fractions from annatto seeds.

The batches of annatto seeds were submitted to the refrigerated solid-liquid extraction process in four stages: pre-extraction, aqueous extraction, separation by decantation and filtration. After that, LSF and WSF from annatto seeds were obtained. The process efficiency and the quality of LSF and WSF were analyzed in terms of average yield and bioactive compounds (bixin, norbixin, phenolics and flavonoids) and their antioxidant and antimicrobial activities. Furthermore, they were economically evaluated in terms of costs of manufacturing and profitability parameters.

The process was efficient in terms of overall average yield (LSF = 8.68% and WSF = 2.76%) (w/w) and in terms of quality, mainly with higher average yields of bixin (82.34% in LSF) and norbixin (29.59% in WSF) (w/w). The concentration of bioactive compounds in the fractions promoted an increase in inhibiting free radicals (DPPH* and ABTS*+) and in the ferric-reducing power (FRAP). LSF showed a minimum inhibitory concentration of 0.06 mg mL-1 for S. aureus and 0.13 mg mL-1 for S. Typhimurium and S. Enteritidis. The lowest manufacturing costs were obtained for the LSF due to its higher extraction yield compared to the WSF. Plants on an industrial scale of 100 and 1000 L were considered economically viable, with a return on investment of 5 and 2 years.

Thus, fractions (WSF and LSF) can be applied as natural additives, as sources of bioactive compounds for nutraceutical and/or pharmaceutical, and in the development of other innovative processes. These results have practical applicability for pharmaceutical and food industry.

1. Green processing of annatto seeds obtains fractions rich in antioxidant compounds.

2. Efficiently presents a high yield of bixin and other bioactive compounds.

3. Effective in concentrating compounds that inhibit microbial growth.

4. Fractions are more accessible sources of bioactive compounds for isolation.

5. Cost of manufacturing (COM) and profitability are studied.

Green processing of annatto seeds obtains fractions rich in antioxidant compounds.

Efficiently presents a high yield of bixin and other bioactive compounds.

Effective in concentrating compounds that inhibit microbial growth.

Fractions are more accessible sources of bioactive compounds for isolation.

Cost of manufacturing (COM) and profitability are studied.

The adverse effects on environmental sustainability, human health and animal welfare are often cited as the main reasons for reducing animal-based meat production and consumption. This study explored the food choice motives that determine consumer attitude toward plant-based meat (PBM) as a sustainable meat alternative. The theory of planned behavior (TPB) was applied to further determine whether an individual’s attitude toward PBM, subjective norms and perceived behavioral control influence their willingness to try novel meat substitutes (i.e. PBM). Finally, the moderating effect of meat attachment was also considered.

Online self-reported questionnaires were administered in Taiwan, and 294 valid questionnaires were collected. Structural equation modeling (SEM) and moderated regression were employed for analysis.

The results clarified the food choice motives that influenced consumer attitude toward PBM and revealed that attitude and subjective norms pertaining to trying PBM explained up to 35.03% of the variance in consumer willingness to try PBM. Notably, consumer meat attachment moderated the positive relationship between consumer attitude toward PBM and willingness to try PBM such that it became negative.

On the basis of the empirical findings regarding the food choice motives that influence consumer attitude and willingness to try PBM, this study provided practical implications for marketers seeking to increase consumer willingness to try PBM.

The main theoretical contribution of this research is that food choice motives should be considered in a TPB model to explain consumer willingness to try PBM. The moderating effect of consumer meat attachment should also be considered.

This study aims to examine the adoption of Metaverse technology in the manufacturing industry and its potential impact on firms’ social and environmental sustainability performance.

Data were collected from 157 technology-based firms in the Malaysian high-tech manufacturing industry and analyzed using PLS-SEM to investigate the influence of social (i.e. social capital, open/innovative culture and empowerment) and technological factors (i.e. digitalization preparedness, integrability and strategic value) on Metaverse adoption and the moderating roles of digital trust and absorptive capacity.

Social and technological factors were found to significantly impact Metaverse adoption, with digital trust enhancing the influence of social factors. Absorptive capacity strengthens firms’ abilities to use social factors for adoption. However, digital trust does not significantly moderate the relationship between technological factors and adoption, nor does absorptive capacity impact this relationship. Finally, Metaverse adoption is shown to positively contribute to firms’ social sustainability, improving social well-being and equity, but it does not significantly impact environmental sustainability.

For practitioners, the study highlights the importance of fostering an organizational culture that supports digital trust and developing absorptive capacity as critical enablers of successful Metaverse adoption. Policy implications include the need for creating supportive policies that encourage digital transformation efforts aligned with sustainability goals.

Theoretically, this study integrates the Technology-Organization-Environment (TOE) framework, Human-Organization-Technology fit (HOT-fit) framework and Resource-Based View (RBV) to improve understanding of technology adoption and sustainability performance. From a managerial perspective, it highlights the importance of fostering digital trust and developing absorptive capacity as critical enablers of successful Metaverse adoption. Policy implications include the need for policies supporting digital transformation efforts aligned with sustainability goals.

In this case study, we examine how a citrus peel valorising company based in the Netherlands was able to adopt a circular business model while navigating regulatory, managerial, and supply chain-related barriers.

In-depth, semi-structured interviews with key personnel in the company, notes from field observations, photographs of the production process, and documents from a legal judgement served as data for this single, qualitative case study. Data were coded inductively using the in vivo technique and were further developed into four themes and a case description.

Results from our study indicate that the regulatory and political contexts in the Netherlands were critical to the company’s success. Like in the case of most fruitful industrial symbioses, partnerships founded on mutual trust and economically appealing value propositions played a crucial role in ensuring commercial viability. Collaborating with larger corporations and maintaining transparent communication with stakeholders were also significant contributing factors. Lastly, employees’ outlook towards circularity combined with their willingness to learn new skills were important driving factors as well.

In addition to expanding the scholarship on the adoption of circular business models, this research offers novel insights to policymakers and practitioners. It provides empirical evidence regarding the importance of public awareness, adaptable legislation, and harmonised policy goals for supporting sustainable entrepreneurship in the circular economy.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The increasing frequency and intensity of the extreme weather events could cause devastating consequences in tourism. Climate change–related extreme weather events and their relation to tourism is an emerging field for education and research. The purpose of this study is to categorize the impact of climate change on tourist destinations with regard to extreme weather-related risks in outdoor recreation and tourism. Managerial implications for policymakers and stakeholders are discussed.

To outline the risks from climate change associated with tourism, this study uses the Prisma analysis for identification, screening, checking for eligibility and finding relevant literature for further categorization.

Based on a thoroughly examination of relevant literature, risks and threats posed by climate change could be categorized into following four areas: reduced experiential value in outdoor winter recreation; reduced value in beach scenery and comfort; land degradation and reduced biodiversity; and reduced value in personal safety and comfort in tourism. It also focuses on the significance of using big data applications in catastrophic disaster management and risk reduction. Recommendations with technology and data analytics to continuously improve the disaster management process in tourism education are provided based on findings of this study.

Primary contributions of this study include the following: providing a summarized overview of the risks associated with climate change in terms of tourist experiential value for educational implications; and revealing the role of data analytics in disaster management in the context of tourism and climate change for tourism education.