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Discussions on tourism development address the urgent need to reduce the negative impacts of tourism on tourist destinations. Despite decades of trying to find potential ways to foster sustainability, however, current tourism development is still mainly driven by political interests and growth agendas. In spite of concepts intending to improve sustainable tourism development, negative dynamics, such as over-tourism and the exploitation of nature and local communities, dominate the current reality of tourism. This article focuses on the concept of degrowth as a potential solution for rethinking tourism policy and practices to ensure greater sustainability. Its aim is to explore the gap between these policies and the academic theories on instigating sustainable change, and the actual reality of the tourism industry, which is primarily driven by economic motivations such as growth.

To explore this dichotomy, this paper investigates the values of tourism lifestyle entrepreneurs. Small businesses are the most dominant group in the industry in terms of numbers. I contend that researching their viewpoint on current developmental trends could lead to valuable insights into how to tackle this gap between theory and reality. This paper also explores how the degrowth paradigm may promote sustainability in tourism, as well as the potential role that tourism lifestyle entrepreneurs could play in this development. The discussion is illustrated by a case study based on interviews with tourism entrepreneurs in Iceland.

The findings indicate that various tourism stakeholders have different approaches to growth, with many tourism lifestyle entrepreneurs tending to embrace degrowth practices by acting according to their value base, albeit sometimes unconsciously. This focus on aspects other than growth could potentially encourage tourism lifestyle entrepreneurs to contribute to sustainable development.

The examples discussed in this paper are locally limited and cannot be generalized due to the small size of the interviewed sample group. The scalability of individual entrepreneurs’ impact is limited due to their small size.

The actions and values applied by these tourism lifestyle entrepreneurs demonstrate how degrowth can be manifest on a small scale: growth is only embraced up to a certain limit, so it oes not exceed social and environmental capacities; from that point on, community well-being plays the key role. This study demonstrates the untapped knowledge tourism lifestyle entrepreneurs could provide to rethinking the tourism industry.

This study demonstrates the importance of shedding more light on ethical issues and values beyond growth in both academic and political discussions. Addressing tourism lifestyle entrepreneurs as smaller-scale actors of tourism degrowth could be a meaningful starting point for holistically rethinking tourism and give them a voice.

This research emphasizes untapped knowledge by acknowledging entrepreneurs and their potential for rethinking tourism development, concluding with recommendations for practice and policy.

It has been ten years since the policy was implemented, but the effect of the policy needs to be tested empirically. This paper aims to explore the mechanism of policy influence on regional innovation ability by measuring the effectiveness of policy by innovation ability indicators. Further, it reflects the problems in the process of the transformation and development of resource-based cities in recent years and points out the direction for the development of the cities in the future. In addition, this paper discusses the differences between regions and cities in China and seeks the path to narrow the gap.

This paper mainly uses the difference-in-difference method for the research. This study divided China’s resource-based cities and non-resource-based cities into experimental groups and control groups, and explored the effect of the transformation and development of resource-based cities and the changes of their innovation ability under the influence of the National Sustainable Development Plan for Resource-based Cities (NSDPRC). More carefully, this paper uses the fixed effects regression model, propensity score matching method, bootstrap method and other methods to improve the empirical results.

This paper finds that NSDPRC significantly improves the innovation ability of resource-based cities, although there is some lag in this effect. Research on the influence mechanism of policies shows that NSDPRC improves the marketization degree of resource-based cities and reduces the proportion of the secondary industry in such cities. Finally, the results of the heterogeneity analysis confirm that policies are more popular in western China and that resource-based cities in growth, maturity and decline are more vulnerable to policy influence. The development of policy effectiveness also requires the size of a city, and maintaining a healthy and reasonable scale is necessary for urban development.

First, the existing research on the development of resource-based cities is mainly from the perspective of economy and environment, but rarely from the perspective of innovation ability, and the index to measure urban development is relatively single. This paper will compensate for this deficiency. Second, different from the European and American countries that have basically completed the industrial transformation, the research on Chinese cities will provide a reference for the transformation of developing countries. Finally, from the perspective of resource endowment theory and innovation theory, this paper discusses the influence of SDPNRBC mechanism on the innovation ability improvement of resource-based cities, and further improves and enriches the theory.

Supply chain finance is an emergent research area dealing with the financial performance of a firm throughout its supply chain. It has been drawing significant attention among industrial practitioners and researchers. However, there is need to identify improvements in supply chain finance (SCF) practices to ensure sustainable growth. In recent years, circular economy practices are being adopted worldwide with a motivation to achieve the 17 Sustainable Development Goals (SDGs). Moreover, integration of circular economy practices in the financial aspects of supply chain is still in infant age.

Adoption of circular SCF in firms enhances both restorative and regenerative capacities of the firm. In this regard, this study aims to review articles on circular practices in SCF. The study identified 329 articles related to circular practices and sustainable practices in SCF from the Scopus database. The shortlisted articles were reviewed and discussed.

The findings of the study help to recognize the most influential and productive research in circular SCF in terms of journals and trends. Further research is recommended to explore this area in depth to recognize potential integrating factors that help in smooth acceptance of circular finance in supply chains.

Bibliometric and network analyses were performed to identify research trends and networks in the field of circular SCF. In addition, emerging research themes in the field of circular SCF were identified and discussed, and research propositions are proposed to delineate future research directions.

The study attempts to explore the effectiveness of green supply chain strategies (GSCS) and sustainable practices (SP) in achieving a circular supply chain (CSC) within a business-to-business (B2B) context. The study further investigates the moderating role of green innovation (GIN) on the relationship between GSCS and SP.

The conceptual model was developed by adopting constructs from the existing studies. A self-administered tool was created, and data were gathered from supply chain (SC) specialists in the food, energy, tire, textile and paper industries. The structural equation model was employed to test the hypothesis, analyzing 243 responses obtained.

The findings indicate an affirmative association between GSCS, SP and the achievement of CSC, with SP acting as a partial mediator between GSCS and CSC. Results show that GSCS and SP are crucial for transitioning toward a circular model in the SC, emphasizing resource regeneration and sustainability. The data from our sample suggest that GIN significantly moderates the relationship between GSCS and CSC. These insights underline the importance of green strategies and sustainable practices (SP) in fostering CSCs in a B2B setting. The study’s implications are significant for SC management, suggesting that firms must integrate green and SP to achieve circularity and long-term viability.

This article brings forward a distinctive perspective on sustainability within the field of SC management emphasizing the crucial need for implementing CSC and GSCS in a B2B context.

There is a growing interest in applying the principles of biophilic design to hotel lobbies to enhance positive user experiences. However, there is little empirical research in this area, particularly for abstract or indirect biophilic approaches. The current study analyzed the biophilic strategy of “organized complexity” (which entails structured hierarchical patterns) in a hotel lobby in relation to attention restoration outcomes.

A virtual reality approach was used to create three lobby designs, differing only in their degree of organized complexity. A between-subjects study was conducted with 91 participants, evaluating reactions to the lobby designs in terms of perceived attention restoration, perceived environmental complexity and environmental preferences.

A strong positive relationship was found between participants' perception of environmental complexity and feelings of restoration. However, no statistically significant correlation was found between restoration and the objective measures of organized complexity. This suggests that individual preferences or baseline responses may play a crucial role in the benefits associated with this aspect of biophilic design.

The findings suggest a novel possibility – that responses to organized complexity may not be universal but may instead depend on an individual’s background and personal preferences. While the study found that perceived complexity was associated with restoration, the objective features of the environment that incited these perceptions were different for different participants. This indicates that more research is needed into potentially relevant personal factors.

The paper aims to explore the model of circular economy for promotion of principles of social inclusion, empathetic governance, and economic sustainability environmental resilience by examining the research gap on how to employ Environment, Social and Governance (ESG) framework, principles of biomimicry and reimagining an economic model of resourcefulness.

The paper is a descriptive study based on review of literature. To analyse the research gaps, paper employs bibliometric research technique, well-accepted meta-analytical research of literature to find overlapping factors of relevance by examining most-cited authors, papers, as well as co-citation patterns (Kim, 2008). The method analyses the published data texts, information like authorship, citations, keywords, and illustrating linkages between and among articles about certain research topic (Fetscherin, 2012).

Data were sourced from collection archival database of JSTOR, Web of Science and J-Gate till December 2022, by searching with following string – “Circular Economy,” “ESG (Environment, Social and Governance),” “Biomimicry,” “Circular Economy and ESG,” “Circular Economy and Biomimicry,” “Circular Economy and Resourcefulness.” The selection of said string of words was based on the literature review, overlaps and the research questions formulated. The findings reflect common factors of overlaps and its coherence in domain of policy formulation for the circular economy.

The research approach needs to be tested for practical application with stakeholders which includes individual-community for necessary behavioural change/acceptance, policy measures, innovations for scalability and the new business models so that the changes become an integral part of DNA of new economic model.

Emphasis on reimagined alliance between the environment, economy, and society to achieve the triple bottom line for a sustainable future. In doing so mitigate the impact on nature, generate livelihood opportunities and institute a green industry with an emphasis on circularity by incorporating the principles of ESG, biomimicry and resourcefulness.

The paper addresses the developing frontier of circular economy by identifying and mapping the factors of overlap with principles of ESG and biomimicry with circular economy for a future which is sustainable and resourceful. It attempts to advance the domain of knowledge with suggestion for implementable policy initiative arising from the study.

The aim of this paper is to study the procurement of infrastructure through the lens of circular economy (CE) principles to achieve contractual delivery methods which promote circular supply chains.

This paper provides an analysis of the key concepts related to the research topic based on a review of recent academic literature. Moreover, based on the empirical and academic experience of the authors in the infrastructure industry, there are multiple actionable discussion points which are raised. However, the research for this paper was undertaken with a focus on literature rather than direct observations and empirical research, which may limit discussion to scholarly rather than practical applications.

The paper finds that CE principles can be leveraged to capture additional economic benefit in the infrastructure industry. In addition, there are specific project delivery methods which may act as workable practices towards more circular supply chains.

The value of this paper is in the CE-related suggestions the paper provides to procurement practitioners. This work also attempts to link contractual procurement with tangible outcomes across the project lifecycle, including operation and end of life (EOL) of the infrastructure asset.

The objective of this study is to investigate the impact of restorative supply chain practices on sustainability performance in a circular economy (CE). The moderating effect of supply chain managers' perceived professional status on restorative supply chain practices and stakeholder collaboration is also examined.

The theoretical model was developed via the practice-based view, and the model was tested using a sample comprising 142 respondents. WarpPLS 8.0 software was utilized to run the structural equation model.

The analysis shows that restorative supply chain practices result in an intermediate outcome (i.e. stakeholder collaboration), which ultimately improves the sustainability performance of the restorative supply chain. Interestingly, the perceived professional status of supply chain managers acts as a moderate-level mediator in the relationship between restorative supply chain practices in a CE and the sustainability performance of the restorative supply chain in a CE.

Collaboration with stakeholders fosters enhanced communication, cooperation and shared responsibility, thereby creating a socially inclusive and cooperative environment within the restorative supply chain. Improving supply chain sustainability performance supports broader environmental goals, including reducing greenhouse gas emissions and waste and conserving natural resources. Recognizing the perceived professional status of supply chain managers underscores the need to empower them and acknowledge their strategic role in driving sustainability within the organization. Companies can contribute to a more sustainable business environment by adopting restorative practices in the supply chain and addressing the social impacts.

The unique contribution of the findings of this study lies in the examination of the relationship between restorative supply chain practices, stakeholder collaboration, perceived status of supply chain managers and sustainability performance in the context of the CE. The findings imply that restorative supply chain practices positively impact stakeholder collaboration, which in turn improves supply chain sustainability performance. In addition, the study highlights the moderating role of the perceived status of supply chain managers and underscores their influence on strengthening restorative practices and stakeholder collaboration. This study provides valuable insights into the dynamics and mechanisms driving sustainability performance in the context of restorative supply chains operating within a CE.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Environmental risks (ERs) are critical to any highway construction project (HCP). One of the main contracting parties responsible for ERs is the contractor. Hence, it has been crucial to look into ways to control ERs in HCPs from the contractor’s perspective. This study aims to investigate how ERs can be managed in HCP in Sri Lanka.

A quantitative research approach with three rounds of Delphi was used. Statistical techniques were used to analyse and validate the ERs, the parties to whom the risks were to be allocated, and risk management measures identified from the empirical data collection.

The study reveals the 11 most significant ERs for HCP. Further, the most significant ERs in HCP were mainly found to be the responsibility of contractors in Sri Lanka. Twenty-four most appropriate risk response measures were determined; 13 were found to be common measures that could be used to manage two or more risks, while the remaining 11 were unique to specific risks.

Overall, this research determines the most significant ERs in HCP, the best risk allocation among the parties and appropriate risk-handling strategies and measures for each significant ERs. Additionally, the study addresses the demand for ERs management in HCP.