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This paper discusses logistics service providers' (LSPs’) energy efficiency initiatives for sustainable development, both from an evolutionary perspective and based on a framework consisting of actions, processes (i.e. at the operations interface) and services (i.e. at the customer interface).

Following a qualitative research design, semi-structured interviews were conducted with sustainability managers at LSPs and the data were analysed via inductive coding. Based on the results and the literature, the authors developed a maturity model for LSPs' transitions to environmental sustainability.

LSPs' sustainable development occurs via operational processes, services at the customer interface, and actions that support those processes and services. Energy efficiency efforts are characterised by process depth that helps LSPs to align with their customers' energy efficiency improvement processes. While services related to energy efficiency connect LSPs and their customers, actions in support vary depending on the logistics activities in which LSPs participate.

Further research is needed to test and verify the maturity model and to clarify the interdependency of its three dimensions.

By categorising energy efficiency initiatives and proposing a maturity model for LSPs' sustainable development via energy efficiency, the authors have developed a tool for logistics actors to assess their progress towards improved sustainability.

The paper contributes to the literature by providing a three-pillar framework to understand the sustainability transitions of LSPs through energy efficiency. Developing a maturity model using this framework also contributes to the literature with an approach to assess sustainability advancement in the logistics industry.

This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research Conference on Tourism, through the lens of stakeholder theory.

This study focuses on the analysis of partnerships and collaborative governance of cruise corporations’ endeavours to meet the UN 2030 Agenda. This study is supported by the sustainability disclosure framework and stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to describe, analyse and map, through multi-stakeholder partnerships, the sustainability initiatives and practices adopted by cruise corporations. A systematic manual content analysis has been developed on sustainability reporting published by corporations.

According to the descriptive and instrumental approaches and the dependence resources construct of the stakeholder theory, this study highlights the typology and nature of partnerships with SDGs, and their strategic role in achieving them, although cruise corporations do not highlight in their sustainability reporting the measures of effectiveness regarding the relationship between single partnerships and targets reached for each SDG.

Recommendations at the managerial level are put forward to support cruise corporations’ initiatives and practices to meet UN 2030 Agenda. This study suggests to governors of corporations the cooperation between the cruise industry and institutions at the local, national and international levels for promoting institutional interventions at the infrastructure and economic level.

This study provides further insights into the under-researched topic of sustainability disclosure within the cruise industry, adopting the lens of stakeholder theory from the partnerships’ perspective. To the best of the authors’ knowledge, this is the first study to adopt the analysis of the SDG practices under the lens of the stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to identify, map and analyse the multi-stakeholder partnerships as an enabling key to meet UN 2030 Agenda in the cruise industry.

This study aims to offer a mid-range theory conceptualization of factors central to understanding and facilitating business actor engagement (BAE). Reports on a study of real estate companies and their sustainable development goal (SDG) driven business initiatives. The aim is to identify the factors that need to be in place to facilitate positive engagement amongst actors in business-to-business (B2B) settings.

A case study of real estate companies (landlords of business premises) and their business customers (tenants of offices and warehouses) – comprising interviews and workshops – offer insights related to the factors that need to be in place to facilitate BAE types and outcomes.

The identified central factors of BAE – needed to understand and facilitate positive engagement to unfold – are the actors’ perception of: willingness (to act), resourcefulness (to contribute and solve issues) and influence (to affect decisions) regarding solutions related to the business initiative at hand. Failing to facilitate these factors may result in negative outcomes of BAE where “engagement” merely constitutes perceived obligations and responsibilities.

The study offers theoretical and managerial insights on how to manage the factors needed for BAE. It also sheds light on how actors can use SDG-driven business initiatives to achieve sustainability goals.

It contributes to the concept of BAE, by emphasizing the dynamics of engagement, from the motivational and behavioral dimensions specific to B2B settings. It offers insights how to managerially cogovern rather than control BAE. It presents central factors needed to include and capacitate customers, facilitating successful implementations of SDG-driven business initiatives to reduce absent or negative outcomes.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.

While sustainability-oriented education is increasingly placing importance on engaging students in inter- and transdisciplinary learning processes with societal actors and authentic challenges in the centre, little research attends to how and what students learn in such educational initiatives. This paper aims to address this by opening the “black box” of learning in a Challenge Lab curriculum with transformational sustainability ambitions.

Realist evaluation was used as an analytical frame that takes social context into account to unpack learning mechanisms and associated learning outcomes. A socio-cultural perspective on learning was adopted, and ethnographic methods, including interviews and observations, were used.

Three context-mechanism-outcome (CMO) configurations were identified, capturing what students placed value and emphasis on when developing capabilities for leading sustainability transformations: engaging with complex “in-between” sustainability challenges in society with stakeholders across sectors and perspectives; navigating purposeful and transformative change via backcasting; and “whole-person” learning from the inside-out as an identity-shaping process, guided by personal values.

The findings of this paper can inform the design, development, evaluation and comparison of similar educational initiatives across institutions, while leaving room for contextual negotiation and adjustment.

This paper delineates and discusses important learning mechanisms and outcomes when students act as co-creators of knowledge in a sustainability-oriented educational initiative, working with authentic challenges together with societal actors.

This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.

The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).

This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.

First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.

The purpose of this paper is to discuss the role of social media and corporate communication as a key success factor of small- and medium-sized enterprises (SMEs) operating in Arab world. This is a conceptual study and has shed light on the notable existing literature on these issues and particularly of Arab context. The social media has emerged as an opportunity for marketing communication, and it is the easiest cheapest way of advertising products and services. Social media provides a platform wherein a company or firm can target a diverse audience and can create an effective communication strategy. The sustainability agenda has emerged as a key as well as a sensitive issue for the global as well as local organizations. The inclusion of corporate social responsibility and incorporation of sustainability initiatives have changed the corporate landscape and merged as key determinants of business success. The social media for many firms has emerged as a major outlet of internal and external corporate communication for sustainability. The uniqueness of social media is that it not only conveys a message, rather it also provides an opportunity for direct feedback from users. This study will be helpful for practitioners, policymakers and researchers in understanding the link between social media, corporate communication and sustainable performance of the SME sector. The paper adds to the literature on the role of social media and corporate communication as a key success factor of SMEs operating in Arab world.

The paper will highlight significant and relevant findings generated from previous scholarly and commercial research on the subject. Thereafter, the discussion will focus on the unique relationship between the social media and the Arab world in social, political, religious or cultural and economic spheres. Thereafter, the paper will progress to the central theme of the discussion, reviewing social media’s impact on the Arabian market in such areas as offering a marketing platform for the new age, being an avenue and forum for increased sales, and as a public relations front line (a benchmark of direct client communication). Ultimately, the paper will provide a succinct conclusion to the discussion.

The paper affirmed that the social media is influencing/impacting the SMEs in the Arab region in numerous ways. Findings generated from recent empirical studies, strengthened by a resounding theoretical and scholarly literature, helped identify four of the main impacts of social media on SMEs in the Arab world. These four significant impacts, as discussed in the paper, include offering a marketing platform for the Information Age, offering an avenue and forum for increased sales, giving an innovative edge to SMEs in a bid to reduce expenditures/cost and increase profitability and creating a benchmark of direct client communication in modern PR. These fours ways constitute the most significant impact of social media, as demonstrated by SMEs in the Arab world, and in many ways they are congruent with the social media impact beyond the Middle East.

This paper is very limited in Arab countries, and researchers could not use this study with female.

Information technology and gender are linked with the usage of social media.

The core focus of the present paper was to provide a brief literature-based review of how the social media affects SME in the Arab world (largely in nations within the Middle East region). Not only is the social media enabling positive “societal and cultural change” in the Arab world.

The purpose of this paper is to determine what types of sustainability activities companies are reporting and whether persons external to the companies understand how those reported activities correspond to the companies’ narratives about sustainability. That is to ascertain how people interpret the meaning of the activities included in the sustainability reports.

From a sample of sustainability reports prepared by Global Reporting Initiative (GRI) guidelines, the authors identified the distinct activities reported. The authors prepared a survey comprised of these activities and asked a sample of people knowledgeable about business and investing to evaluate each activity on the extent to which they are relevant to sustainability performance. The responses were then factor analyzed to identify the most important dimensions of sustainability these persons employed to relate the activities to sustainability.

The dimensions employed by the subjects differed in some significant ways from those dimensions used to construct the GRI format. Subjects evaluated sustainability efforts as primarily efforts of being a good citizen with sustainability an end in itself rather than as constraint to be respected in achieving profitability goals.

The study is a first attempt so results are preliminary, i.e. suggestive but not definitive. Though preliminary an intriguing implication is that closure on a sustainability reporting structure would be premature. More effort needs to be devoted to provide more clarity on the concept of corporate sustainability and what its implications are for corporate behavior.

Given the results that sustainability be regarded as a corporate end, what is the role of the corporation in society seems still to be disputatious. Sustainability may not be something achievable without changes in corporate law.

The study is an early attempt to assess the potential alternative narratives about corporate sustainability. Its value lies in providing insights into the age-old question of what should be the role of the corporation in a free society.

This study aims to investigate the influence of organisations’ board gender diversity on the adoption of the United Nations sustainable development goals (SDGs) and on the use of external assurance.

The paper combines data from the Global Reporting Initiative’s Sustainability Disclosure Database and the Orbis database from Bureau van Dijk. The study uses logit models based on a sample of 366 large Asian and African companies which have addressed the SDGs in their sustainability reports published in 2017.

The results reveal that board gender diversity is positively associated with sustainability reporting and the involvement of an external assurance provider.

This study adds to the growing literature on the relationship between women’s participation on corporate boards and SDG reporting. Additionally, it addresses the understudied question of how the gender diversity of board resources affects the adoption of the external assurance of sustainability reporting.