Areti Gkypali, Kostas Tsekouras, Andriana G. Dimakopoulou
{"title":"Does Twin Transition Facilitate Exporting? The Case of Logistics Innovation","authors":"Areti Gkypali, Kostas Tsekouras, Andriana G. Dimakopoulou","doi":"10.1002/bse.70028","DOIUrl":"https://doi.org/10.1002/bse.70028","url":null,"abstract":"Firms need to overcome two hurdles to enter foreign markets: deciding whether to export and the intensity of their export sales. Although logistics plays a crucial role in exporting, the link between logistics innovation and exporting remains unexplored. However, logistics innovation is vital for firms to respond to the emergence of digital technologies and the urgency to make their global value chains more sustainable. To address this research gap, we investigate the impact of digital logistics innovation (DLI) and environmental logistics innovation (ELI)—core components of the ongoing ‘twin transition’—on exporting. Using data from the 2014–2016 Community Innovation Survey for 2171 Greek and 4779 Portuguese firms, we estimate a double hurdle model. Empirical results suggest that ELI primarily facilitates market entry, whereas DLI enhances export intensity, pointing to a substitution rather than a complementary relationship between them. Our findings highlight country‐specific patterns and the need for tailored twin transition policies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"45 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144311531","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}
Mohammad H. Alzyod, Collins G. Ntim, John K. Malagila, Mahmoud Al‐Sayed, Mohammed A. Alhossini
{"title":"Carbon Performance and Executive Compensation: The Moderating Role of Governance","authors":"Mohammad H. Alzyod, Collins G. Ntim, John K. Malagila, Mahmoud Al‐Sayed, Mohammed A. Alhossini","doi":"10.1002/bse.70007","DOIUrl":"https://doi.org/10.1002/bse.70007","url":null,"abstract":"Amid growing global emphasis on corporate environmental responsibility, the role of executive compensation (EC) in driving carbon performance (CP) remains underexplored, particularly in a cross–country context. This paper addresses this limitation directly by examining the association between EC and CP, considering the moderating effects of corporate governance (CG) and national governance quality (NGI). Using a panel dataset of 1122 firms across 28 countries over an 18‐year period (i.e., 13,413 firm‐year observations), we find that EC is positively associated with carbon reduction initiatives (process‐oriented CP) while negatively associated with carbon intensity (poor outcome‐oriented CP). Our results further reveal that CG mechanisms, such as board size, independent directors, CEO–chair duality, gender diversity and sustainability committee, moderate the EC–CP nexus, strengthening the alignment between executive incentives and environmental objectives. Additionally, firms in countries with low NGI rely more on EC to achieve meaningful CP improvements. These findings remain robust across alternative model specifications and endogeneity tests. By integrating insights from neo–institutional theory, this study contributes to the literature by demonstrating how governance structures at both firm and national levels shape the effectiveness of EC in promoting sustainability. Our results offer practical implications for policymakers, investors and corporate leaders seeking to design governance frameworks that strengthen the link between executive incentives and CP in diverse institutional contexts.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"103 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144304596","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":"Pathways to Sustainable Consumption Apps Adoption: Extending UTAUT2 With Personal Values and Behaviors","authors":"Giovanna Pegan, Giacomo Marzi, Silvia Ranfagni","doi":"10.1002/bse.70005","DOIUrl":"https://doi.org/10.1002/bse.70005","url":null,"abstract":"Sustainable consumption apps (SCAs) support consumer transitions toward responsible purchasing decisions. This study advances understanding of SCAs adoption pathways by developing a comprehensive framework that integrates the Unified Theory of Acceptance and Use of Technology (UTAUT2) with dimensions from the value‐belief‐norm (VBN) theory. Specifically, it examines how different UTAUT2 configurations—enriched with consumer values (green values), contextual beliefs (intrapersonal religious commitment), and behaviors (sustainable consumer behaviors)—shape adoption patterns. An online survey of 1360 Gen Y and Gen Z participants was analyzed using fuzzy‐set qualitative comparative analysis (fsQCA) and necessary condition analysis (NCA). This dual‐method approach reveals generational differences: Gen Z prioritizes usability and engagement, while Gen Y is more influenced by sustainability values and behavioral norms. From a practical perspective, SCAs targeting Gen Z should emphasize user experience, gamification, and affordability through personalized recommendations and rewards. For Gen Y, adoption strategies should focus on facilitating conditions, technical support, and reinforcing environmental values to strengthen engagement. These insights inform targeted SCAs strategies, aligning them with generational preferences to maximize sustainable impact.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"33 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144296113","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":"Public Sector Accountability Challenges in Emerging Climate Governance: Seeking Consequentiality Through a Theoretical Common Ground","authors":"Sandro Brunelli, Camilla Falivena","doi":"10.1002/bse.70033","DOIUrl":"https://doi.org/10.1002/bse.70033","url":null,"abstract":"In the interdisciplinary debate surrounding climate action effectiveness, two main eras emerge. The first, from Kyoto Protocol Signature to 2015, mainly focused on understanding governance schemes within the nascent transnational climate regime; the second, from 2015—the Paris Agreement and the adoption of UN SDGs—onwards, is more centred on accountability challenges arising from novel arrangements required to deal with climate change. This paper provides a theoretical examination of the role of the public sector in relation to climate governance and accountability, aiming to establish consequentiality between them. For serving the scope of the study, a scoping review has been conducted, involving a combination of keywords related to (i) the research domain, (ii) the key concept of the analysis and (iii) the context. Sixteen studies were ultimately selected based on predefined criteria and their alignment with the research scope. Insights from various disciplines underscored the necessity of collaborative governance schemes in climate actions, alongside the inadequacy of current approaches in addressing ensuing accountability challenges. The legitimacy theory, embracing democratic notions, emerges as both an appropriate theoretical frame for the analysis and a potential theoretical foundation to develop and explore mutually beneficial strategies. Shortcomings in governance are a significant obstacle to the campaign against climate change, which in turn suffers a lack of accountability. We thus need to dive into a ‘third era’ devoted to developing coherent accountability tools. This study argues for the imperative of the public sector assuming a proactive role in collaborative climate governance, advocating for robust and universally accepted accountability frameworks grounded in broad legitimacy.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"6 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290193","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":"Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review","authors":"Millie Liew, June Cao","doi":"10.1002/bse.70021","DOIUrl":"https://doi.org/10.1002/bse.70021","url":null,"abstract":"With the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the <jats:italic>Web of Science</jats:italic> (<jats:italic>WoS</jats:italic>) and <jats:italic>Scopus</jats:italic> databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"227 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290187","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":"Interrogating the Economic, Environmental, and Social Impact of Artificial Intelligence and Big Data in Sustainable Entrepreneurship","authors":"Nathanael Ojong","doi":"10.1002/bse.70031","DOIUrl":"https://doi.org/10.1002/bse.70031","url":null,"abstract":"Artificial intelligence and big data are increasingly being integrated into sustainable entrepreneurship practices. Yet, conventional literature often neglects to critically examine their economic, environmental, and social implications. We conducted a systematic literature review to understand when, how, and for whom artificial intelligence and big data in sustainable entrepreneurship generate value. Our findings suggest that the three dimensions of sustainability—economic, environmental, and social—should be examined through a tri‐level impact prism: the immediate efficiency or transparency gains firms report; the hidden or temporally deferred costs that accumulate; and—notably—the distributional consequences that determine who reaps the benefits and who inherits the burdens. Direct benefits can evolve into costs over time and, if neglected, may reinforce injustices that rebound and erode future gains. Whether the broader trajectory settles on the virtuous or vicious side of that loop depends on five boundary conditions: organizational capabilities, technological maturity, socio‐cultural values, sectoral and regulatory context, and temporal dynamics. Our study advances theory by extending the triple‐bottom‐line lens into a reflexive impact‐by‐cost framework—one that foregrounds rebound effects and justice considerations, injects power, path dependency, and distributional conflict into socio‐technical transition debates, and recasts contingency and dynamic capabilities theories around shifting cost and justice configurations.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"103 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290195","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":"Dynamic Capabilities and Green Strategy in Green Entrepreneurship and Circular Economy: A Study","authors":"Sourav Mondal, Saumya Singh, Himanshu Gupta","doi":"10.1002/bse.70030","DOIUrl":"https://doi.org/10.1002/bse.70030","url":null,"abstract":"Despite an increase in research emphasizing the importance of “Green Entrepreneurship” (GE) in creating new business opportunities within the circular economy for “Sustainable Development” (SD), there is still a noticeable lack of studies examining its impact on promoting “Cleaner Production” (CP) and “Circular Economy Practices” (CEP). This study addresses this gap by examining the intricate relationships between “Dynamic Capability” (DC), GE, CP, CEP, and SD. Furthermore, it explores the moderating effect of the “Green Innovation Strategy” (GIS) on the relationship between DC and GE. The bibliometric analysis and “Partial Least Squares Structural Equation Modeling” (PLS‐SEM), chosen for their efficacy in identifying relationships, testing the structural model relationship, and assessing GIS moderation effects, reveal that DC significantly contributes to GE, with GIS exerting a notable moderating influence on this association. Additionally, GE positively and substantially impacts CP, CEP, and SD. The study underscores the constructive roles of CP and CEP in fostering SD. This research paper contributes to the existing literature by presenting a comprehensive and up‐to‐date analysis of published research articles to identify key research trends, prolific authors, leading journals, the most cited works, and the interconnections and evolution of knowledge over time. The study also provides valuable insights for businesses, offering actionable recommendations to accelerate the adoption of sustainable practices in the corporate world and the global pursuit of a greener and more resilient economy, paving the way for a sustainable and inclusive future.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"152 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290198","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}
Ubaldo Comite, Alba Maria Gallo, Francesco Albergo, Valentina Beretta
{"title":"Accounting for Climate Change: A Temporal Analysis of the Literature","authors":"Ubaldo Comite, Alba Maria Gallo, Francesco Albergo, Valentina Beretta","doi":"10.1002/bse.70014","DOIUrl":"https://doi.org/10.1002/bse.70014","url":null,"abstract":"This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major international climate agreements, such as the Paris Agreement and the European Green Deal. Results of this study reveal a shift in research focus from corporate sustainability reporting and voluntary disclosures to broader economic models integrating climate adaptation, risk management, and green finance post‐2015. The findings highlight how the role of dominant actors evolved over time, with increased polarization in the field. Thus, results provide evidence for the reflectivity of global political and economic developments on the evolution of the scientific debate, also in the area under investigation.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"65 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290188","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}
Yaw Agyabeng‐Mensah, Richard Oloruntoba, James Earnest, Hossein Mohammadi
{"title":"Sustainable Supply Chain Management and Performance Outcomes: Supply Chain Practice View and Mediated Moderation Perspectives","authors":"Yaw Agyabeng‐Mensah, Richard Oloruntoba, James Earnest, Hossein Mohammadi","doi":"10.1002/bse.70023","DOIUrl":"https://doi.org/10.1002/bse.70023","url":null,"abstract":"Manufacturing supply chains face an ever‐increasing risk of failing to address contentious social issues and achieve financial stability. Regrettably, previous studies highlight resources that provide few leaders in sustainable supply chain management (SSCM) with a competitive advantage over many other firms. As a result, it remains unclear how firms across manufacturing supply chains leverage imitable sustainability practices for economic and social benefits, particularly in emerging markets with resource constraints. To address this issue and extend this research stream, we draw on supply chain practice view theory to introduce two imitable SSCM practices—basic SSCM practices and advanced SSCM practices—and propose that they play a crucial role in shaping the social and economic performance of firms across manufacturing supply chains. Using cross‐sectional survey data from 262 managers of firms across manufacturing supply chains in Ghana, our results reveal that basic SSCM practices are a prerequisite for advanced SSCM practices. Additionally, the results demonstrate an indirect impact of advanced SSCM practices on economic performance via community‐focused performance. Unlike hypothesised, our study's results do not identify basic SSCM practices as a boundary condition affecting the relationships between advanced SSCM practices and community‐ and employee‐focused performances. By theorising and revealing a more nuanced understanding of how significantly imitable practices contribute to manufacturing supply chains' social and economic performance, we enhance the existing body of knowledge on the antecedents, boundary conditions and performance implications of SSCM practices.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"44 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290203","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":"ESG Performance–Stock Price Volatility Nexus: The Moderating Effect of Board Cultural Diversity in G20 Markets","authors":"Rami Salem, Musa Ghazwani, Waleed Alshaer","doi":"10.1002/bse.70024","DOIUrl":"https://doi.org/10.1002/bse.70024","url":null,"abstract":"This paper investigates the relationship between ESG performance and stock price volatility (SPV) in G20 countries, with a focus on the moderating influence of board cultural diversity (BCD) in this association. Using a comprehensive sample of 117,449 firm‐year observations from companies listed in G20 markets between 2005 and 2021, our analysis provides robust empirical evidence of a negative association between ESG performance and SPV. Furthermore, the findings indicate that BCD strengthens this negative link by serving as a mitigating factor, assisting firms in better managing ESG‐related risks and opportunities, resulting in higher sustainability performance and lower SPV. Our results contribute to existing literature by integrating legitimacy, resource‐based, and agency theories to explain how ESG practices, complemented by board diversity, contribute to corporate stability. This study extends the understanding of how governance structures, specifically board diversity, can influence the ESG performance nexus in global markets. Our study has implications for policymakers and investors, highlighting the strategic importance of ESG practices and diverse governance structures in promoting corporate resilience and market confidence. Encouraging the adoption of robust ESG reporting standards and fostering board diversity may enhance corporate stability and investor trust.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"10 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144290197","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}