...Meheresh Masanpally; Titas Bhattacharjee Purpose In developing countries, sustainability practices can impact market performance as stakeholders respond differently, especially to resource-crunched small businesses. India’s mandatory business responsibility report ( BRR ) provides insights...

...Octavio Hernández Castorena; Gabriela Citlalli Lopez-Torres; Alba Rocío Carbajal Sandoval Purpose This paper aims to examine how the integration of sustainable business strategies, modern technologies, flexible processes and production capacity impacts the performance of small and medium-sized...

...Sachin Singh; Saroj Kumar Mishra Purpose Business sustainability has become a cornerstone concept for business research because of the need for organisations to make a profit while meeting environmental and social responsibility. Although research in this field has grown continuously in the past...

... should detail the environmental impact of their business activities. In addition to serving as a reference for improving environmental performance throughout the coffin life cycle, the identified environmental costs reveal potential cost savings that are crucial for business sustainability in various...

...Patricia Quesado; Helena Costa Oliveira; Rui Silva Purpose This study aims to analyse international publications about the Sustainability Balanced Scorecard (SBSC) and the need to integrate Sustainable Development Goals (SDGs) into a Balanced Scorecard (BSC), identifying trends in evolution...

...Alessandra Buonasera; Guido Noto; Nicola Rappazzo Purpose This work aims to provide, from the perspective of small businesses, a state-of-the-art of management and accounting literature concerning the development of performance measurement and management (PMM) systems addressing sustainability...

... in boardrooms on the disclosure of corporate information regarding the integration of the Sustainable Development Goals (SDGs) into business strategy. Design/methodology/approach The research hypotheses were developed on the basis of a multi-theoretical perspective, which included agency theory, upper...

... of billions of dollars of investment (Brookes and Locatelli, 2015) and a long-term perspective (Flyvbjerg, 2014). The ability to meet constraints in terms of budget, time and benefit, known as the “iron law” (Flyvbjerg, 2017), has recently been associated with sustainability issues. However, researchers...

... feasible. Corporate social responsibility Firm performance Management accounting practices Sustainability SMEs Developing country Kamilah Ahmad can be contacted at: kamilah@uthm.edu.my 30 04 2023 17 08 2023 09 12 2023 © Emerald Publishing Limited 2023 Emerald...

...Gabriela Citlalli Lopez-Torres Purpose Recently, researchers have shown an increased interest in sustainable development. Indeed, national and international governments call for urgent transformations into sustainable development, where firms are affected and affecting this situation. However...

... of time of five years or more, by focusing in a disciplined way on that which really matters to the organization” (de Waal, 2021 , p. 5). It is, however, conspicuous that in the majority of these studies, the sustainability of high performance, that is, what an organization has to do after...

...Gabriela Citlalli Lopez-Torres; Salomón Montejano-García; Francisco Javier Alvarez-Torres; Marcelo de Jesus Perez-Ramos Purpose This paper aims to present a systematic review of the literature on sustainability for the competitiveness of firms to identify the state of the art, significant...

...Jitka Sládková; Daniela Kolomazníková; Sylvie Formánková; Oldřich Trenz; Jan Kolomazník; Oldřich Faldík Purpose The sustainable and responsible investing (SRI) is the part of sustainable investment which focusses on mutual funds. The purpose of this paper is to map and evaluate all the active...

...Nataraj Balasubramanian; M. Balaji Purpose The purpose of this paper is to conceptualise and develop a scale for measuring employees’ perception on the sustainability of service organisations. With several companies adopting sustainability initiatives, it is prudent to measure the sustainability...

...Kim Sundtoft Hald; Sofia Wiik; Anton Larssen Purpose The purpose of this paper is to contribute to a better understanding of the economic consequences of aiming for sustainable procurement. The authors develop and apply a framework designed to identify and measure the risk-related cost trade-offs...

... to understand the issues of potential entrepreneurs in general and women in particular. A single case is then investigated using the characteristics – ambience – organization – sustainability model of micro-entrepreneurship and the network relationship model by Paoloni (2011). Findings The analysis...

... literature review on gender issues and the related Italian law to draft emerging and thrilling issues in the light of transparent and responsible corporate governance system. RQ1. What is the focus of the gender literature? Corporate governance Sustainability Board effectiveness Gender...

...David William Parker; Alicia Loh; Delroy Chevers; Indianna Minto-Coy; Luca Zeppetella Purpose This paper aims to develop and apply a measurement instrument to identify a comparative metric that identifies operational sustainability maturity across sectors and countries. Design/methodology...

... to threats and, in these ways, contribute to the organization’s robustness and sustainability. Practical implications – Formation of an appropriate performance management system can prove critical to both detection of and responses to organizational threats. As such, an organizational performance...

...Prof Andy Neely, Dr Rick Edgeman, Prof Jacob Eskildsen; Payman Ahi; Cory Searcy Purpose – The purpose of this paper is to identify the metrics used in the literature to measure social issues in sustainable supply chains. Design/methodology/approach – A systematic literature review...