{"title":"Using Rewards and Penalties to Promote Reusable Packaging Systems: A Review of Current Practice and Analysis of Effects on Consumer Engagement","authors":"Robert Burkhardt, Sophie L. Pott, Thomas Webb","doi":"10.1002/bse.71817","DOIUrl":"https://doi.org/10.1002/bse.71817","url":null,"abstract":"Reusable packaging systems (RPSs) offer a promising solution for mitigating environmental harm caused by single‐use plastics, but their success depends largely on consumer engagement. This multi‐method study examines the use and effects of material consequences to promote consumer engagement with RPSs. A scoping review of 52 systems using the Behaviour Change Intervention Ontology revealed the use of positive material consequences (i.e., rewards), primarily through refundable deposits, and negative material consequences (i.e., penalties) mainly through late fees and surcharges. Interviews with RPS providers and operators revealed that decisions about incentives typically rely on intuition and business constraints rather than evidence. Quasi‐experimental analysis of field data from 31 German outlets suggested that €0.30–0.90 surcharges on single‐use containers increased reusable container transactions by 74%–98%, with effects persisting over 12 months. Effects tend to be stronger for higher surcharges and workplace settings. This research provides evidence that surcharges effectively increase reusable container transactions and provides a template for designing and testing other forms of material consequences to provide the evidence‐base needed to accelerate circular economy transitions through RPSs.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"38 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Sequential Process Framework for ESG Activation: Translating Platform Capabilities Into Organizational Performance","authors":"Giuseppe Dammacco, Alessandra Tafuro","doi":"10.1002/bse.71829","DOIUrl":"https://doi.org/10.1002/bse.71829","url":null,"abstract":"<jats:label/> This study proposes a sequential process through which organizations translate data collected and managed by environmental, social, and governance (ESG) platforms into institutionalized sustainability performance shifting the attention from ESG measurement for reporting to data activation for the organizational strategy. We develop an integrated framework and empirically test it using survey data from 580 corporate entities headquartered in EU‐27 countries and subject to Corporate Sustainability Reporting Directive (CSRD)‐related disclosure obligations. The data are analyzed using partial least squares structural equation modeling (PLS‐SEM). The empirical results highlight, on the one hand, the ability of the ESG platform to act as a critical technological antecedent capable of significantly driving ESG–management by objectives (MBO) integration ( <jats:italic>β</jats:italic> = 0.542); and, on the other hand, how the integration of sustainability metrics into performance management systems directly promotes the rigorous alignment of managerial incentive structures ( <jats:italic>β</jats:italic> = 0.612), while exerting a significant direct effect on overall sustainability performance ( <jats:italic>β</jats:italic> = 0.276). The paper highlights how it is possible to turn double materiality and regulatory demands into integrated control mechanisms, showing that ESG tracking delivers value only when coupled with data‐driven MBO and ESG‐linked compensation.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"22 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rafael Alberto Iturralde Solorzano, Enrique Acebo, José‐Ángel Miguel‐Dávila
{"title":"A Meta‐Analysis of the Twin Transition: The Impact of Digitalization on Firms' Eco‐Innovation","authors":"Rafael Alberto Iturralde Solorzano, Enrique Acebo, José‐Ángel Miguel‐Dávila","doi":"10.1002/bse.71801","DOIUrl":"https://doi.org/10.1002/bse.71801","url":null,"abstract":"In the twin transition, firms pursue digitalization and environmental sustainability simultaneously, an effort that draws growing academic interest. However, empirical insights into the relationship between digital technologies and eco‐innovation remain lacking. With a quantitative synthesis and meta‐regression of 38 empirical studies published in high‐impact journals, encompassing 587 effect sizes, the current research clarifies the heterogeneous nature of this relationship across technology types and environmental outcomes. Digitalization is positively and statistically significantly associated with eco‐innovation. Across technology types, artificial intelligence, digital innovation, and smart product platforms show the strongest positive associations, while robotics and Industry 4.0 technologies yield weaker evidence. Across environmental outcomes, the results indicate robust positive associations with green innovation but negative or null associations on average for decarbonization. In revealing that digitalization alone might not be sufficient to achieve emissions reductions without complementary environmental strategies, this study contributes to twin transition literature and clarifies the heterogeneous nature of the digitalization‐eco‐innovation relationships. For managers seeking to balance digital investments with environmental objectives, it also offers practical recommendations.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"14 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Teng Ma, Yongxiang Wang, Kingsley Imandojemu, Felix Orole
{"title":"Informality and the Business Environment as Drivers of Carbon Emissions: The Moderating Role of Environmental Regulatory Quality","authors":"Teng Ma, Yongxiang Wang, Kingsley Imandojemu, Felix Orole","doi":"10.1002/bse.71747","DOIUrl":"https://doi.org/10.1002/bse.71747","url":null,"abstract":"A low‐carbon transition cannot succeed while a substantial share of business activity remains beyond the effective reach of regulation. This study examines how informality and the business environment shape carbon emissions and whether regulatory quality conditions the environmental consequences of informal production. The analysis uses an annual panel of 145 economies over 2005–2020, combining data from the World Development Indicators and World Bank. Informality is measured using dynamic general equilibrium and Multiple Indicators Multiple Causes estimates, while nine disaggregated business‐environment dimensions capture firm entry, infrastructure, finance, taxation, trade and commercial institutions. Standard negative binomial regression constitutes the principal estimator, with Poisson regression, alternative informality measurement and income‐group estimations used for robustness. The results show that informality is consistently associated with lower aggregate CO <jats:sub>2</jats:sub> emissions, with the relationship strongest in low‐income economies and weakest in high‐income countries. This apparent environmental advantage reflects the small‐scale, labour‐intensive and capital‐constrained nature of informal production rather than inherently cleaner business practices. Most business‐environment indicators are associated with higher emissions, particularly in lower‐ to middle‐income economies, suggesting that enterprise expansion and energy demand may outpace the diffusion of cleaner technologies. Environmental regulatory quality moderates the negative informality–emissions relationship. The findings show that neither informality, formalisation nor business‐environment reform is intrinsically green. Governments should therefore align formalisation and business reforms with proportionate environmental regulation, green finance, cleaner energy and supply‐chain accountability to reconcile enterprise development with climate objectives.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"20 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Logistics Services in a Circular Economy: Finding the Fit Between Logistics Service Buyers and the Providers","authors":"Shazbah Shafi, Ceren Altuntaş Vural","doi":"10.1002/bse.71808","DOIUrl":"https://doi.org/10.1002/bse.71808","url":null,"abstract":"Logistics is essential for the circular economy, yet little is known about whether the services that logistics service providers offer align with the logistics service buyers need. Drawing on contingency theory, this study examines this fit at three levels: strategic (the circular strategy a service supports), functional (the logistics processes it performs) and capability (the resources and know‐how behind it). This study employs qualitative content analysis of corporate reports and websites of 45 large Swedish companies including 35 buyers across seven sectors and 10 providers of two types, traditional logistics service providers and waste management companies. The findings show that logistics services in the circular economy extend well beyond returns and reverse logistics. Across the sectors, the buyers need logistics services strategically to support prevention, life extension and material circularity and functionally for logistics optimization, reverse‐flow coordination, material processing, service logistics and platform coordination. And these logistics service needs are dependent on governance, specialized assets, circular know‐how, data‐handling and decarbonization. Logistics service providers address these needs in two ways. Traditional providers' services are more product centric, and waste management companies' services are more materials centric. No single provider type meets the needs of every sector, and the three‐level framework shows where fit and misfit arise. For buyers, it guides whether to rely on one provider, combine providers or keep functions in‐house. For providers, it shows where circular offerings are missing and where joint service bundles are needed.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"427 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bridging ESG and Financial Performance: A Balanced Scorecard and AHP Approach to Strategic Assessment","authors":"Adéla Zbořilová, João Zambujal‐Oliveira","doi":"10.1002/bse.71819","DOIUrl":"https://doi.org/10.1002/bse.71819","url":null,"abstract":"Aligning environmental, social, and governance (ESG) objectives with financial performance remains a critical challenge for organizations committed to responsible and transparent operations. This study presents a structured approach to integrating ESG and financial key performance indicators (KPIs) using the balanced scorecard (BSC) and the analytic hierarchy process (AHP). The BSC provides a comprehensive framework, anchored in stakeholder, resource‐based, legitimacy, agency and triple‐bottom‐line perspectives, that connects ESG metrics with financial outcomes across four strategic perspectives: financial, customer, internal business processes (IBP), and learning & growth (L&G). The AHP complements this by enabling the prioritization and weighting of KPIs through expert input and stakeholder preferences, offering a transparent and data‐driven method for decision‐making. Together, these tools support a clear strategic alignment between sustainability goals and business performance, identifying key areas where ESG efforts deliver measurable value. This integrated approach contributes to the field of sustainability assessment and policy modelling by offering a replicable, stakeholder‐focused framework for performance management. It enables organizations to make informed decisions that advance ESG commitments while maintaining financial accountability.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"78 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Min Ma, Zongfu Chen, Sarthak Singh, David Kalisz, Divesh Ojha
{"title":"Digital Intelligence for Environmental Governance: How Analytics, IoT, and AI Foster Sustainability‐Oriented Innovation and Interconnectivity","authors":"Min Ma, Zongfu Chen, Sarthak Singh, David Kalisz, Divesh Ojha","doi":"10.1002/bse.71786","DOIUrl":"https://doi.org/10.1002/bse.71786","url":null,"abstract":"Emerging digital technologies are transforming how governments sense, interpret, and respond to environmental challenges. In this study, we develop and test a dynamic capability‐based model that explains how analytics insight capability, Internet of Things (IOT) intensity, and artificial intelligence (AI) assimilation, collectively termed emerging technological capabilities, enhance environmental governance through sustainability‐oriented innovation and digital interconnectivity. We utilize the dynamic capabilities view and the resource‐based view frameworks to conceptualize the technological capabilities that enable organizations to integrate knowledge, reconfigure resources, and deploy digital assets toward sustainable outcomes. Using survey data from public‐sector agencies, we use PLS‐SEM to test the sequential paths from digital capabilities to knowledge integration, innovation, interconnectivity, and governance effectiveness. The results demonstrate that well‐coordinated analytics, IoT, and AI capabilities stimulate sustainability‐oriented innovation and foster interagency data integration, leading to more transparent, adaptive, and evidence‐based environmental governance. This paper makes a theoretical contribution by bridging dynamic capabilities view and resource‐based view in the context of digital sustainability, demonstrating how the configuration of digital resources into higher order dynamic capabilities transforms technological potential into environmental governance value. From a managerial perspective, this study positions digital intelligence as an engine of sustainable public management.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"17 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Beyond the CEO: The Role of Subordinate Executives' Horizons in Shaping Corporate Carbon Emissions","authors":"Hamdi Bennasr, Manisha Pillai, Mokter Hossain","doi":"10.1002/bse.71840","DOIUrl":"https://doi.org/10.1002/bse.71840","url":null,"abstract":"Although research on the role of top management in shaping firms' carbon emissions has received considerable scholarly attention, it is largely focused on the chief executive officers and, to a lesser extent, a few individual top management team members. This overlooks the collective role of other chief functional executives in the top management team, termed as subordinate executives. Drawing on upper echelons theory, we examine how the subordinate executives' horizon influences firms' carbon emissions. Using a sample of US‐listed firms, we find a robust negative association between subordinate executives' horizon and carbon emissions, indicating that long‐term‐oriented executives prioritize sustainability initiatives. The relationship is moderated by institutional ownership and financial constraints and partially mediated by the presence of sustainability committees. Notably, sustainability committees may be more symbolic than substantive. Overall, the findings highlight the critical role of subordinate executives in shaping environmental outcomes and advancing corporate sustainability strategies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"16 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Catrin Krieger, Franziska Janz, Slawka Jordanow, Sven Heidenreich
{"title":"Twin Transformation in New Product Development: Process Improvements, Efficacy Mechanisms, and Innovation Success","authors":"Catrin Krieger, Franziska Janz, Slawka Jordanow, Sven Heidenreich","doi":"10.1002/bse.71827","DOIUrl":"https://doi.org/10.1002/bse.71827","url":null,"abstract":"Innovation remains a critical driver of organizational competitiveness, yet firms increasingly must align innovation with both digitalization and sustainability. This study examines how this integrated pursuit, called twin transformation, unfolds across the core stages of new product development (NPD). Using survey data from 567 employees and structural equation modeling, the results show that twin transformation is positively associated with NPD process improvements across concept development, product development and implementation, with the largest point estimate observed for product development. NPD process improvements exhibit positive direct and indirect relationships with innovation success through digital efficacy and sustainability efficacy, revealing two closely related benefit‐attribution pathways. Management commitment further strengthens the relationship between NPD process improvements and innovation success, with additional indications of a positive moderating role in the product development stage. Overall, the findings link twin transformation within NPD to process improvements and innovation success, highlighting the relevance of integrating digital and sustainability initiatives into development activities and the role of management commitment in realizing innovation‐related benefits.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"7 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Integrating Sustainability and Resilience in Multinational Supply Chains: Evidence From Post‐COVID‐19 Strategic Adaptation in Singapore","authors":"Nicolas van der Nest, Muhammad Haroon Shoukat","doi":"10.1002/bse.71826","DOIUrl":"https://doi.org/10.1002/bse.71826","url":null,"abstract":"Sustainability and resilience have become central strategic concerns in contemporary supply chains, yet their integration remains insufficiently understood in empirical research. Existing studies show that the relationship between resilience and sustainability is neither uniformly complementary nor uniformly conflictive but depends on the practices and decisions under consideration. This study examines how multinational companies in Singapore integrated sustainability and resilience into their supply chain strategies during and after the COVID‐19 disruption. Drawing on sensemaking as the theoretical lens and an abductive grounded‐theory approach, we conducted in‐depth interviews with senior supply chain professionals from multinational companies operating in Singapore. The findings identify five interrelated strategic domains through which firms redesigned supply chains after disruption: supply chain focus and visibility, inventory and sourcing, collaboration and communication, technology integration, and sustainability orientation. Rather than treating sustainability as a separate concern, managers linked it to supplier configuration, nearshoring and local sourcing decisions, information sharing, technology‐enabled visibility, and longer‐term partnership development. At the same time, the evidence indicates persistent tensions between efficiency and buffering, flexibility and standardization, and short‐term continuity and longer‐term sustainability commitments, consistent with recent work on sustainability–resilience trade‐offs in crisis settings. This study contributes to the emerging literature on sustainable supply chain resilience by showing how managers interpret disruption, navigate complementarities and trade‐offs, and integrate resilience and sustainability within Singapore's highly trade‐dependent and regionally connected multinational supply‐chain environment. It also offers practical insight into how firms can align resilience‐building with broader business and environmental strategies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"14 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149374414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}