Sustainability Accounting, Management and Policy Journal最新文献

{"title":"Issues in sustainability reporting assurance: evidence from interviews","authors":"Sulaiman Aliyu","doi":"10.1108/sampj-07-2023-0457","DOIUrl":"https://doi.org/10.1108/sampj-07-2023-0457","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder ","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140586162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CEO’s IT background and continuous green innovation of enterprises: evidence from China","authors":"Junyu Pan, Han Bao, Javier Cifuentes-Faura, Xiaoqian Liu","doi":"10.1108/sampj-07-2023-0497","DOIUrl":"https://doi.org/10.1108/sampj-07-2023-0497","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).\u0000\u0000\u0000Design/methodology/approach\u0000This study uses the data of China’s listed enterprises from 2011 to 2019.\u0000\u0000\u0000Findings\u0000The statistical results reveal that when a company hires a CEO with an IT background, its CGI can be higher. Firm ownership, firm digitization and industry bias alter the impact of CEO’s IT background on firms’ CGI. This effect is most pronounced in non-state-owned enterprises (non-SOEs), high-digitalized enterprises and skill-biased industries, while not in SOEs, low-digitalized enterprises and labor-biased industries.\u0000\u0000\u0000Practical implications\u0000This study has practical implications, as it measures CGI of enterprises. It also points to the necessity for a CEO’s IT background to enhance CGI.\u0000\u0000\u0000Social implications\u0000The findings provide new strategies for incentivizing sustainable development and green innovation.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first to discuss the association between CEO’s IT background and enterprises’ CGI. The conclusions enrich both upper echelons theory and enterprise green innovation literature.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140724883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A study on the impact of the degree of mixed ownership reform of state-owned enterprises on corporate environmental response","authors":"Yirong Gao, Xiaolin Wang, Dongsheng Li","doi":"10.1108/sampj-07-2023-0496","DOIUrl":"https://doi.org/10.1108/sampj-07-2023-0496","url":null,"abstract":"Purpose\u0000This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.\u0000\u0000Design/methodology/approach\u0000The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.\u0000\u0000Findings\u0000The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.\u0000\u0000Practical implications\u0000SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.\u0000\u0000Social implications\u0000Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140738415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus","authors":"John Millar, Richard Slack","doi":"10.1108/sampj-03-2023-0128","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0128","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.</p><!--/ Abstract__block -->\u0000<h3>Practical and Social implications</h3>\u0000<p>The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140586274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A meta-analytic review of the sustainability disclosure and reputation relationship: aggregating findings in the field of social and environmental accounting","authors":"María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno, Dolores Gallardo-Vázquez","doi":"10.1108/sampj-04-2022-0168","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0168","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140156933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Catalyzing the growth of green bonds: a closer look at the drivers and barriers of the Canadian green bond market","authors":"Vasundhara Saravade, Olaf Weber","doi":"10.1108/sampj-08-2023-0604","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0604","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the Canadian financial sector’s reaction to opportunities and risks created by the green bond market in a low-carbon and climate-resilient (LCR) economy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors used a concurrent mixed methodological approach that undertakes an online survey and semistructured interviews with critical green bond market stakeholders.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The most significant market driver in Canada is the reputational benefit for stakeholders, i.e. its ability to meet the high demand for sustainable finance and the marketing potential of its green credentials. The major market barriers are transactional costs, i.e. additional tracking required for reporting purposes, lack of market liquidity and identification of environmental impact or additionality. Canadian green bonds are also more likely to be evaluated on their green impact than their global market peers.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Limitations of this study include its focus on Canada, which may exclude or not apply to drivers and barriers in other green bond markets.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The paper helps create an accounting-based conceptual framework for key motivations and barriers that affect financial decision-making regarding green bonds.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The authors identify economic and policy-related barriers and drivers for green bonds, addressing the financing gap for the LCR economy.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this study is the first to identify and compare Canadian green bond market drivers and barriers and to examine relevant stakeholder- and policy-related approaches that can be targeted to scale this market effectively.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140007653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy","authors":"Ketki Kaushik, Shruti Shastri","doi":"10.1108/sampj-03-2023-0115","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0115","url":null,"abstract":"Purpose\u0000This study aims to assess the nexus among oil price (OP), renewable energy consumption (REC) and trade balance (TB) for India using annual time series data for the time period 1985–2019. In particular, the authors examine whether REC improves India's TB in the context of high oil import dependence.\u0000\u0000Design/methodology/approach\u0000The study uses autoregressive distributed lags (ARDL) bound testing approach that has the advantage of yielding estimates of long-run and short-run parameters simultaneously. Moreover, the small sample properties of this approach are superior to other multivariate cointegration techniques. Fully modified ordinary least square (FMOLS) and dynamic ordinary least squares (DOLS) are also applied to test the robustness of the results. The causality among the series is investigated through block exogeneity test based on vector error correction model.\u0000\u0000Findings\u0000The findings based on ARDL bounds testing approach indicate that OPs exert a negative impact on TB of India in both long run and short run, whereas REC has a favorable impact on the TB. In particular, 1% increase in OPs decreases TBs by 0.003% and a 1% increase in REC improves TB by 0.011%. The results of FMOLS and DOLS corroborate the findings from ARDL estimates. The results of block exogeneity test suggest unidirectional causation from OPs to TB; OPs to REC and REC to TB.\u0000\u0000Practical implications\u0000The study underscore the importance of renewable energy as a potential tool to curtail trade deficits in the context of Indian economy. Our results suggest that the policymakers must pay attention to the hindrances in augmentation of renewable energy usage and try to capitalize on the resulting gains for the TB.\u0000\u0000Social implications\u0000Climate change is a major challenge for developing countries like India. Renewable energy sector is considered an important instrument toward attaining the twin objectives of environmental sustainability and employment generation. This study underscores another role of REC as a tool to achieve a sustainable trade position, which may help India save her valuable forex reserves for broader objectives of economic development.\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study that probes the dynamic nexus among OPs, REC and TB in Indian context. From a policy standpoint, the study underscores the importance of renewable energy as a potential tool to curtail trade deficits in context of India. From a theoretical perspective, the study extends the literature on the determinants of TB by identifying the role of REC in shaping TB.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139835475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Oil prices, renewable energy consumption and trade balance nexus: empirical evidence from Indian economy","authors":"Ketki Kaushik, Shruti Shastri","doi":"10.1108/sampj-03-2023-0115","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0115","url":null,"abstract":"Purpose\u0000This study aims to assess the nexus among oil price (OP), renewable energy consumption (REC) and trade balance (TB) for India using annual time series data for the time period 1985–2019. In particular, the authors examine whether REC improves India's TB in the context of high oil import dependence.\u0000\u0000Design/methodology/approach\u0000The study uses autoregressive distributed lags (ARDL) bound testing approach that has the advantage of yielding estimates of long-run and short-run parameters simultaneously. Moreover, the small sample properties of this approach are superior to other multivariate cointegration techniques. Fully modified ordinary least square (FMOLS) and dynamic ordinary least squares (DOLS) are also applied to test the robustness of the results. The causality among the series is investigated through block exogeneity test based on vector error correction model.\u0000\u0000Findings\u0000The findings based on ARDL bounds testing approach indicate that OPs exert a negative impact on TB of India in both long run and short run, whereas REC has a favorable impact on the TB. In particular, 1% increase in OPs decreases TBs by 0.003% and a 1% increase in REC improves TB by 0.011%. The results of FMOLS and DOLS corroborate the findings from ARDL estimates. The results of block exogeneity test suggest unidirectional causation from OPs to TB; OPs to REC and REC to TB.\u0000\u0000Practical implications\u0000The study underscore the importance of renewable energy as a potential tool to curtail trade deficits in the context of Indian economy. Our results suggest that the policymakers must pay attention to the hindrances in augmentation of renewable energy usage and try to capitalize on the resulting gains for the TB.\u0000\u0000Social implications\u0000Climate change is a major challenge for developing countries like India. Renewable energy sector is considered an important instrument toward attaining the twin objectives of environmental sustainability and employment generation. This study underscores another role of REC as a tool to achieve a sustainable trade position, which may help India save her valuable forex reserves for broader objectives of economic development.\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study that probes the dynamic nexus among OPs, REC and TB in Indian context. From a policy standpoint, the study underscores the importance of renewable energy as a potential tool to curtail trade deficits in context of India. From a theoretical perspective, the study extends the literature on the determinants of TB by identifying the role of REC in shaping TB.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139775953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms","authors":"Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei Xu","doi":"10.1108/sampj-09-2023-0639","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0639","url":null,"abstract":"\u0000Purpose\u0000Driven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in heavy-polluting industries has emerged as a pivotal and timely research focus. However, existing studies diverge in their perspectives on whether DT’s impact on green innovation is synergistic or leads to a crowding-out effect. In pursuit of optimizing the synergy between DT and green innovation, this paper aims to investigate the mechanisms that can be harnessed to render DT a more constructive force in advancing green innovation.\u0000\u0000\u0000Design/methodology/approach\u0000Drawing from the theoretical framework of resource orchestration, the authors offer a comprehensive elucidation of how DT intricately influences the green innovation efficiency of enterprises. Given the intricate interplay within the synergistic relationship between DT and green innovation, the authors use the fuzzy-set qualitative comparative analysis method to explore diverse configurations of antecedent conditions leading to optimal solutions. This approach transcends conventional linear thinking to provide a more nuanced understanding of the complex dynamics involved.\u0000\u0000\u0000Findings\u0000The findings reveal that antecedent configurations fostering high green innovation efficiency actually differ across various stages. First, there are three distinct configuration patterns that can enhance the green technology research and development (R&D) efficiency of enterprises, namely, digitally driven resource integration (RI), digitally driven resource synergy (RSy) and high resource orchestration capability. Then, the authors also identify three configuration patterns that can bolster the high green achievement transfer efficiency of enterprises, including a digitally optimized resource portfolio, digitally driven RSy and efficient RI. The findings not only contribute to advancing the resource orchestration theory in the digital ecosystem but also provide empirical evidence and practical insights to support the sustainable development of green innovation.\u0000\u0000\u0000Practical implications\u0000The findings can offer valuable insights for enterprise managers, providing decision-making guidance on effectively harnessing the innovation-driven value of internal and external resources through resource restructuring, bundling and leveraging, whether with or without the support of DT.\u0000\u0000\u0000Social implications\u0000The research findings contribute to heavy-polluting enterprises addressing the paradoxical tensions between digital transformation and resource constraints under environmental regulatory pressures. It aims to facilitate the simultaneous achievement of environmental and commercial success by enhancing their green innovation capabilities, ultimately leading to sustainability across profit and the environment.\u0000\u0000\u0000Originality/value\u0000Compared with previous literature, this research introduces a distinctive theoretical perspective, the resource orc","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139836981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital technologies and corporate green innovation: opening the “black box” of resource orchestration mechanisms","authors":"Qian Zhou, Shuxiang Wang, Xiaohong Ma, Wei Xu","doi":"10.1108/sampj-09-2023-0639","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0639","url":null,"abstract":"\u0000Purpose\u0000Driven by the dual-carbon target and the widespread digital transformation, leveraging digital technology (DT) to facilitate sustainable, green and high-quality development in heavy-polluting industries has emerged as a pivotal and timely research focus. However, existing studies diverge in their perspectives on whether DT’s impact on green innovation is synergistic or leads to a crowding-out effect. In pursuit of optimizing the synergy between DT and green innovation, this paper aims to investigate the mechanisms that can be harnessed to render DT a more constructive force in advancing green innovation.\u0000\u0000\u0000Design/methodology/approach\u0000Drawing from the theoretical framework of resource orchestration, the authors offer a comprehensive elucidation of how DT intricately influences the green innovation efficiency of enterprises. Given the intricate interplay within the synergistic relationship between DT and green innovation, the authors use the fuzzy-set qualitative comparative analysis method to explore diverse configurations of antecedent conditions leading to optimal solutions. This approach transcends conventional linear thinking to provide a more nuanced understanding of the complex dynamics involved.\u0000\u0000\u0000Findings\u0000The findings reveal that antecedent configurations fostering high green innovation efficiency actually differ across various stages. First, there are three distinct configuration patterns that can enhance the green technology research and development (R&D) efficiency of enterprises, namely, digitally driven resource integration (RI), digitally driven resource synergy (RSy) and high resource orchestration capability. Then, the authors also identify three configuration patterns that can bolster the high green achievement transfer efficiency of enterprises, including a digitally optimized resource portfolio, digitally driven RSy and efficient RI. The findings not only contribute to advancing the resource orchestration theory in the digital ecosystem but also provide empirical evidence and practical insights to support the sustainable development of green innovation.\u0000\u0000\u0000Practical implications\u0000The findings can offer valuable insights for enterprise managers, providing decision-making guidance on effectively harnessing the innovation-driven value of internal and external resources through resource restructuring, bundling and leveraging, whether with or without the support of DT.\u0000\u0000\u0000Social implications\u0000The research findings contribute to heavy-polluting enterprises addressing the paradoxical tensions between digital transformation and resource constraints under environmental regulatory pressures. It aims to facilitate the simultaneous achievement of environmental and commercial success by enhancing their green innovation capabilities, ultimately leading to sustainability across profit and the environment.\u0000\u0000\u0000Originality/value\u0000Compared with previous literature, this research introduces a distinctive theoretical perspective, the resource orc","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139777247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}