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As emphasized in the previous chapter, sustainability marketing entails activities that include all levels of management in small and medium enterprises; that is, strategic, operational and tactical. The role of marketing activities of a sustainable nature involves building customer satisfaction and generating profit for an enterprise, while simultaneously taking into consideration the impact of such activities on society and environment as a whole. Combining all those areas poses a serious challenge to contemporary SMEs. Nevertheless, an effective use of sustainability marketing principles enables companies to achieve the above-specified tasks and gain a strong position in the market over the long term. The nature of the relationship established with various market entities ensures that strong position, because the use of sustainability marketing is equivalent to adopting a relationship-oriented attitude.

Fulfilling the tasks of sustainability marketing requires the employment of tools from the sustainability marketing mix, which comprises the following: sustainability in product, price, distribution, promotion and personnel. The adoption of sustainable development principles by SME marketing departments does not fundamentally change the basic properties of the tools in the mix, that is their complementarity and the resultant synergy effect, but it expands the scope of their impact on the society and environment. This chapter presents a discussion on the nature and specificity of individual tools in the sustainability marketing mix.

In the age of Industry 4.0 (I4.0), digital technologies (DTs) and the technologies' application in supply chain activities have become more important. On the other hand, global pressures for corporate social responsibility in the sustainable production of products are increasing. Accordingly, the purpose of this research is to develop and validate an instrument to measure the impact of digital supply chain (DSC) activities on the sustainable performance of manufacturing companies.

In the first step, through an in-depth study of the relevant literature, a conceptual model was developed and a questionnaire containing 51 indicators was designed. The questionnaire was distributed among 356 top managers and experts of the Iranian manufacturing companies, whereby finally 233 sound questionnaires were returned, yielding a response rate of about 64%. Exploratory factor analysis (EFA) was used to identify constructs and sub-constructs and the relationship between them was investigated using the partial least squares structural equation model (PLS-SEM) method.

Based on the obtained results, three constructs were identified, namely main activities (including sub-constructs: digital supplier, digital manufacturing, digital logistics and innovation and digital customer), support activities (with sub-constructs digital performance, DT and digital human resources) and sustainable performance (with sub-constructs of economic sustainability, environmental sustainability and social sustainability). The designed tool has excellent psychometric properties. The values of t-statistic = 11.07 and β = 0.602 indicate the positive impact of the DSC main activities on sustainable performance. Similarly, t = 2.42 and β = 0.149 prove that DSC support activities have a positive impact on sustainable performance. Also, based on the obtained values (t = 13.16 and β = 0.629), support activities have a significant impact on the main activities of the DSC. Finally, based on the calculated goodness-of-fit (GoF) index value (0.522), this paper concluded that the proposed model has high credibility.

Validation of the model is based on the answers received from the Iranian manufacturing companies. Therefore, caution should be taken regarding the generalizability of the results.

The proposed model presents a holistic view of the application of DTs in the supply chain and the DTs' impact on sustainable performance which might help manufacturing companies, particularly the Iranian companies to obtain a broader knowledge of the importance of DTs and DTs' usage toward responding to the challenges of today's complex business environment.

This study is among the first of the study's kind that attempts to develop and validate an instrument to measure the impact of DSC activities on the sustainable performance of manufacturing companies.

Private retail and brand-driven sustainable procurement standards are influencing global agri-food markets, shifting trade and export priorities and reshaping food supply chains. Using the case of Australian beef, the authors construct and evaluate three procurement activity “portfolios” and evaluate how these activity sets pull towards or against diverse organisational goals and/or science-based sustainability objectives.

A review of the academic and practitioner literature identified three key pillars for sustainable Australian beef procurement: animal welfare, environmental management and climate change (i.e. emissions). A subset of sustainable beef production activities (n = 100) was identified through this review plus semi-structured interviews with Australian beef retailers and industry bodies. This activity set was filtered (n = 40) and scored by a panel of science experts via a series of workshops and an additional survey. Using these data, the authors use a k-means cluster analysis (k = 3) to consider the strong or weak contributions of each activity portfolio towards typical sustainable beef goals.

A portfolio-based view of sustainable procurement puts the trade-offs between activities and the need for clear sustainability prioritisation into sharp focus. The authors find that individual strategies may be singularly more or less impactful, complex or popular, but when combined as a suite of activities enacted towards a particular goal or set of goals, essential for success. The authors find that obtaining balance across sustainable beef pillars versus within specific pillars can narrow the optimal set of activities that can succeed against multiple sustainability goals.

For procurement managers, the balance between clear focus and multidimensional progress is a difficult challenge. It requires the bold identification and articulation of an organisation’s interlocking corporate, industry or environmental objectives and flexibility on the strategies, tools and resources required. The authors posit that shifting away from a focus on rigid metrics may be useful in breaking the impasse on meaningful action.

Using a set of known activities and strategies that a procurement manager might draw from in operationalising sustainability goals, the authors cluster activities into three discrete activity portfolios. Each portfolio requires differing levels of effort, implementation complexity and potential for within-pillar and cross-pillar impact (i.e. co-benefits). Assessing the evidence and potential for cross-pillar impacts of individual strategies is a complex undertaking, indicative of the systems and tangled interactions that characterise sustainability science more broadly.

By assessing how the procurement function can be leveraged and operationalised towards sustainability goals through a lens of optimal portfolio management, the authors provide a way forward for the procurement managers working within large retailers and agri-food businesses to progress towards multiple sustainability pillars simultaneously.

In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as “sustainable”, based on technical screening criteria. This study of disclosure experiences aims to explore the role of co-evolutionary relationships in the Taxonomy’s effectiveness.

Co-evolution theory implies a dynamic interplay among sustainable finance stakeholders (SFSs), through adjustment to, impact on and operationalisation of the Taxonomy. Corporate disclosure experiences, including those of financial institutions and related SFS experiences, may reveal co-evolutionary processes. With significant Undertakings for Collective Investment in Transferable Securities (UCITS) and Alternative Investment Funds (AIFs), Irish SFSs provide contextual insight. Semi-structured interviews with a purposive sample of Irish SFSs capture inaugural corporate Taxonomy disclosure experiences.

A thematic analysis reveals six co-evolutionary processes that facilitate Taxonomy implementation in pursuit of policy objectives: [1] cross-functional reporting; [2] iterative pre-empting and addressing compliance issues; [3] regulation as a catalyst for co-evolution; [4] advanced capacity building; [5] stakeholder adaptation and [6] graduated use of ESG data. Implications for sustainability policy development and management are significant.

Whilst limited to just one EU jurisdiction, given limited prior empirical evidence for sustainable finance regulations from co-evolutionary perspectives, this study highlights a catalytic, yet precautionary role for co-evolution in their transformation effectiveness. As such, they must take account of their potential to stimulate co-evolution and to nurture it in pursuit of their policy objectives.

The findings of this study add to a small, but growing body of academic literature on the Taxonomy Regulation, which suggests that a co-evolutionary lens is important for gaining a comprehensive understanding of its early-stage dynamics. From an implementation perspective, the qualitative data reveals actionable implications for regulators and policymakers, such as building capacity, better anticipation of outcomes and investment in data infrastructure.

Unlike existing analyses of disclosures, this study offers a co-evolutionary lens on Taxonomy contributions to sustainable development through qualitative accounts.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The purpose of this study is to assess the level of adjustment of the activities of health tourism and hospitality enterprises to the sustainable development criteria developed by the global sustainable tourism council.

The main research method used in this study was a diagnostic survey – an in-depth interview. This research was conducted among managers of 18 of the largest enterprises that conduct tourism and wellness activities in Polish health resorts.

The analysis of the research results indicated that only every other surveyed health resort entity implemented a sustainable development system or program. Most health resort entities undertook initiatives to support the local community in the field of education, health, sanitary safety and mitigating the negative effects of climate change. The respondents also unequivocally stated that they used good practices in promoting cultural heritage among health resort guests. Almost all of the analyzed enterprises applied solutions aimed at saving natural resources, i.e. reducing unnecessary purchases and saving electricity and water. Participation in programs to reduce greenhouse gas emissions and means of transport usage was very rarely declared.

It is recommended to include environmental issues in the business models of health tourism entities, e.g. by including them in the strategy, including mission, communicating pro-environmental goals and actions to stakeholders, and applying environmental management systems and concepts.

The research problem is a strong point of the work, as the issue of sustainable development of tourist organizations has rarely been discussed so far. Health resorts were also not considered the subject of research in this area. In this research, the authors assessed the degree of compliance of health tourism enterprises with the requirements of sustainable development, which is a contribution to the science system.

By using experiential learning theory, this study aims to examine how students engage in sustainable living practices that can improve their sustainability literacy and behaviours. It also explores their motivations and enablers. In doing so, the research seeks to develop a curriculum model that may assist educators in designing learning activities for sustainable living.

A qualitative study is conducted with 38 second-year undergraduate students on a sustainability-related module. Students are asked to engage in sustainable living practices for a six-week period. Descriptive statistics and inductive/thematic analysis are carried out on students’ reflective reports.

The results reveal five top sustainable living practices for students. The use of technology is revealed as an important enabler. Sustainable living motivations and approaches, and new skills are revealed. A sustainable living curriculum model is developed as a student-centric approach for fostering sustainability values.

The findings have implications for those teaching sustainability on the design of their learning content and activities by taking a student-centric approach to sustainable living. It also encourages active reflection throughout using an incremental learning process.

The research contributes to the existing literature by showing different choices and approaches for students’ sustainable living that can be considered when designing curriculum and educational activities to encourage maximum interaction in sustainable living. It develops a new curriculum model specific to sustainable living, and also builds on the concept of “learning by living”, an extension of learning by doing.

The purpose of this paper is to examine the relative awareness and influence of stakeholders on sustainable residential property development in Lagos, Nigeria. This is with a view to identifying the key stakeholders pertinent to enhancing sustainable residential property development in the country.

Data on awareness and influence of stakeholders on decisions to adopt sustainable residential property were elicited from residential property users, building contractors, property investors, estate surveyors and valuers and government regulatory agencies in Lagos residential property sector. The data were collected by using a questionnaire and analysed using mean item score and analysis of variance.

The result showed that the government regulatory agencies and the building professionals were aware of sustainable buildings, as mean scores measuring their awareness were higher than 2.5 on a scale of 1–5. The level of awareness of users was, however, low (mean score of 2.39). The users and the government regulatory agencies were identified by the stakeholders as being most influential on their decisions to adopt sustainable residential property.

Findings from this study indicate that there is need to promote the users and government regulatory agencies’ activities on sustainable residential property development as the activities of these stakeholders have higher influence on sustainable residential property development decisions in the study area.

This study particularly examines the interrelationships between the activities of stakeholders in sustainable residential property development in Nigeria. This has not been adequately studied in extant literature.

This paper aims to investigate the current value chain activities grounded on Porter’s value chain theory and to examine the drivers of strategic environmentalism that influence sustainable value chain adoption. This study further constructs a prescriptive model to reveal the extent to which information communication technology (ICT)-based industries are adopting sustainable value chain practices.

Data were collected using questionnaire from selected ISO 14000/14001-certified ICT-based firms in Malaysia and analyzed using partial least square-structural equation modeling.

Results reveal that the primary activities positively influence sustainable value chain. Moreover, results indicate that support activities significantly influence sustainable value chain adoption in ICT-based firms. Results further show that strategic environmentalism drivers have an impact on sustainable value chain adoption.

Data were collected from ICT-based industries in Malaysia only. Additionally, this research extends the body of knowledge and offers theoretical implications for ICT-based industries in Malaysia and other emerging economies in adopting sustainable value chain activities.

Practically, this study assists ICT-based industries to change their current paradigm from the traditional operations to a more holistic approach toward supporting practitioners to simultaneously achieve social responsibility, environmental and economic growth.

This study offers social implications for ICT-based industries to implement cleaner operations by decreasing CO₂ emission, lessening energy usage, diminishing cost incurred and minimizing usage of natural resources, thereby increasing product recovery and recycle-ability of IT hardware.

This study is one of the first to address the issue related to sustainable value chain in ICT-based industry by providing a roadmap on how practitioners can implement sustainable initiatives or more significantly, how to infuse these initiatives in their current chain, while concurrently enhancing competitiveness. Furthermore, this paper examines the current activities implemented by practitioners toward sustainable value chain adoption and explores the correlation of the drivers of strategic environmentalism with regard to sustainable value chain.