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This research aims to contribute to the literature on sustainable hospitality and tourism by applying social network analysis to identify sustainable tourism business networks and untangle the role of cognitive and geographical proximity in their formation.

Data mining and machine learning techniques were applied to data collected from the websites of tourism companies located in northeastern Italy, namely, the Veneto region. Specifically, the authors used Web scraping to extract relevant information from the internet.

The results support the existence of geographical clusters of tourist accommodation providers that are linked by strong cognitive proximity based on sustainability principles that are well communicated via their websites. This does not appear to be greenwashing because companies that have agreed on sustainability principles have also implemented concrete actions and tend to signal these actions through a variety of sustainability certifications.

The results may guide tourism managers and policymakers in developing tourism initiatives directed at the creation of fruitful collaborations between similarly oriented organizations and methods to support clusters of sustainable tourism accommodation. Identifying sustainable tourism networks may assist in the identification of potential actors of change, fueling a widespread transition toward sustainability.

In this study, the authors adopted an innovative methodology to detect sustainability-oriented tourism business networks. Additionally, to the best of the authors’ knowledge, this study is one of the first to simultaneously explore the cognitive and geographical connections between tourism businesses.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient system.

This study adopted a qualitative approach by interviewing conveniently selected 16 construction professionals, made up of architects, quantity surveyors and engineers. Data received were analysed using the content analysis method.

The findings revealed that the main barriers to incorporating green retrofitting in the existing residential buildings as the nature of the existing structures, limited knowledge, not being a priority and high costs involved in the process. Moreover, other factors influencing property developers’ decision to apply energy-efficient principles in a residential home include cost (initial capital and maintenance), level of knowledge, nature of the climate in the area, local legislation, more independence and increasing the property’s market value and environmental aspect.

This study is limited to South Africa; thus, the literature available was limited.

People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt green retrofitting principles, thereby denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the construction industry stakeholders and government to increase educational opportunities for property owners on the importance of green retrofitting.

This study provides the occupants with the possible barriers and problem areas with implementing these principles. They will thus make an informed decision when implementing sustainable design methods.

Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs.

This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index.

Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports.

The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda.

To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

The public sector could learn from the private sector’s best practices regarding CE.

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.

The imperative to conserve resources and minimize operational expenses has spurred a notable increase in the adoption of lean manufacturing within the context of the circular economy across diverse industries in recent years. However, a notable gap exists in the research landscape, particularly concerning the implementation of lean practices within the pharmaceutical industry to enhance circular economy performance. Addressing this void, this study endeavors to identify and prioritize the pivotal drivers influencing lean manufacturing within the pharmaceutical sector.

The outcome of this rigorous examination highlights that “Continuous Monitoring Process for Sustainable Lean Implementation,” “Management Involvement for Sustainable Implementation” and “Training and Education” emerge as the most consequential drivers. These factors are deemed crucial for augmenting circular economy performance, underscoring the significance of management engagement, training initiatives and a continuous monitoring process in fostering a closed-loop practice within the pharmaceutical industry.

The findings contribute valuable insights for decision-makers aiming to adopt lean practices within a circular economy framework. Specifically, by streamlining the process of developing a robust action plan tailored to the unique needs of the pharmaceutical sector, our study provides actionable guidance for enhancing overall sustainability in the manufacturing processes.

This study represents one of the initial efforts to systematically identify and assess the drivers to LM implementation within the pharmaceutical industry, contributing to the emerging body of knowledge in this area.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.