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The article aims to explore the transformative journey of AcmeTech Manufacturing, a fictional company influenced by real-life events, from environmental negligence to adopting sustainable and responsible business practices. By examining AcmeTech's strategic communication and sustainability initiatives, the study seeks to highlight the importance of integrating sustainability within global supply chains and the role of strategic communication in building stakeholder trust and achieving corporate sustainability goals.

This research adopts a case study methodology, focusing on AcmeTech Manufacturing as a representative example. The case study approach allows for an in-depth exploration of AcmeTech's challenges, strategies and outcomes in its pursuit of corporate sustainability. Drawing from real-life events, the study delves into the company's transformation, its commitment to transparent communication and its efforts to incorporate sustainable practices within its global supply chains.

AcmeTech Manufacturing, once criticized for its environmental negligence, has embarked on a comprehensive sustainability journey. Recognizing the erosion of stakeholder trust due to past actions, the company has prioritized transparent and strategic communication of its sustainability efforts. AcmeTech's commitment extends beyond internal changes, emphasizing the importance of its global supply chains in its overall environmental impact. By adopting a Cooperative Advantage approach, rooted in the philosophy of ubuntu, AcmeTech not only addresses its environmental challenges but also strives to become a leader in sustainable manufacturing practices.

The article offers a unique perspective by combining the concepts of strategic communication and corporate sustainability within the context of global supply chains. Using the fictional case of AcmeTech Manufacturing, influenced by real-world scenarios, the study introduces the Cooperative Advantage approach, rooted in the African philosophy of ubuntu. This approach emphasizes the interconnectedness of all stakeholders, promoting a people-centered strategy to sustainability, making the article a novel contribution to the discourse on corporate sustainability.

The purpose of this study is to analyse the impact of corporate attributes like a company’s profitability, size, age, leverage and board size on companies’ sustainability reporting as measured through India’s new business responsibility and sustainability reporting (BRSR) framework.

A random sample of 130 companies was taken from the top 1,000 listed companies on the National Stock Exchange. Sequential mixed methods research approach was used to prepare a sustainability quality index. Then, a hierarchical multiple regression analysis was performed to examine the impact on the quality of reporting by Indian companies.

Interestingly, the analysis revealed that traditional metrics like age, profitability, board size and leverage did not have significant associations with reporting quality. Rather, the size of a company in terms of market capitalisation was found to have a strong positive impact on sustainability reporting.

This was a cross-sectional study, as time series data for BRSR reporting is not yet available. Also, only five parameters were taken for analysis. Lastly, subjective judgment in content analysis may be involved.

This suggests that only larger companies in India are prioritising sustainability reporting over smaller ones. It affirms the legitimacy and stakeholder theory in the Indian context.

To the best of the authors’ knowledge, this study is one of the first endeavours to assess the efficacy of the new Indian BRSR framework and test its primary objectives. Furthermore, significant implications have been given for managers to catalyse and reinforce the sustainability momentum down the lane across companies of all sizes in India.

An effective business model (BM) is essential for the success of any company, with sustainable innovation being a critical component of this model. This entails finding creative ways to meet present needs without compromising future generations. In this regard, cooperation can be crucial in developing sustainable innovation. This paper investigates how different types of cooperation impact the development of small and medium-sized enterprises (SMEs) innovation for environmental sustainability. In this sense, it intends to compare the effects of cooperation acquired nationally or at a European level.

The methods used are logistic regression for the sample of 87,374 observations from 14 countries of the Eurostat Community Innovation Survey (CIS) database.

The results confirm that cooperation with national or European agents significantly impacts the innovation for environmental sustainability of SMEs; however, not all cooperations have the same significance level. At a national level, cooperation with the suppliers of equipment, materials, components or software, clients or customers and universities or other higher education institutes impacts the innovations for environmental sustainability developed by SMEs. At a European level, cooperation established with other enterprises within your enterprise group, equipment, materials, components or software suppliers, clients or customers and government, public or private research institutes significantly impacts innovations for environmental sustainability.

This study also provides substantial theoretical contributions on the subject and more information about the importance of cooperation by SMEs in developing innovation for environmental sustainability.

The healthcare sector increasingly recognizes how critical sustainable supply chains are to lowering environmental impact, boosting productivity and satisfying public expectations for morally and responsibly provided healthcare. Consequently, the current study aims to thoroughly evaluate the literature on the sustainability of healthcare supply chain management.

The paper uses a systematic literature review (SLR) technique and bibliometric review to examine the benefactions of different authors, nations and organizations to healthcare sustainability through bibliometric and network analyses.

The study concludes that the healthcare industry may advance sustainability on all levels by incorporating technology into the fundamentals of sustainability. Patient care is given priority in this proposed approach, which can also help healthcare executives create strategies that support efficient healthcare supply chains.

The research study can serve as a basis for future investigations into additional healthcare management domains, where integrating a sustainable supply chain can yield superior and observable results and bridge deficiencies in management protocols.

Using bibliometric visualization, this study shows the relevance of sustainability in the healthcare supply chain. By identifying its advantages, present-day circumstances, applications and prospective future research fields, the study took up the review and relevance of sustainability in many parts of the healthcare industry.

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount of sustainability information these universities disclose through their websites.

This study conducts a manual content analysis to measure the extent to which a sample of 100 international universities disseminate information on sustainability and COVID-19 issues via the web. A multiple regression analysis is performed to test the research hypotheses.

The findings confirm that universities worldwide leverage the potential of websites to convey sustainability information beneficial for stakeholders and society. Moreover, while board gender diversity positively affects the level of online sustainability disclosure, board size exerts a negative effect. Furthermore, university size, internet visibility and ranking position have no significant impact on the amount of online sustainability information provided by international universities.

To the best of the authors’ knowledge, this is the first study that provides insight into the possible determinants of universities’ online sustainability reporting during COVID-19. This study extends prior research mainly conducted in single countries by providing data on the sustainability disclosure level of universities in different geographical regions. Empirical findings also support policymakers’ global action in the past decade to increase the role of women in leadership and governing positions.

This study investigates the effect of corporate governance (CG) characteristics on corporate sustainability performance (CSP) and whether the magnitude of CSR expenditure mediates such a relationship in the context of an emerging and developing economy-Bangladesh.

This study collects data from the annual reports of 30 private commercial banks listed with the Dhaka Stock Exchange for the period starting from 2013 to 2022, giving 300 firm-year observations. To test the hypotheses formulated, this study uses Baron and Kenny’s (1986) four-step model. Data have been analyzed using AMOS 23 to examine the direct and indirect effect of CG on sustainability performance.

This study finds that several CG variables (board size, board independence, sustainable finance committee) significantly affect several facets of sustainability performance (environmental, social, and financial performance). However, the mediating role of the magnitude of CSR expenditure in the relationship between CG mechanisms and sustainability performance is found to be limited.

The list of CG and ownership structure variables studied is not exhaustive, and the presence of a wide variation in the measurement of sustainability performance makes its measurement subjective to some extent.

This study uses the magnitude of CSR expenditure as a mediator in the relationship between CG and sustainability performance, which is rarely addressed by the extant literature in this field.

This study investigates the association between corporate sustainability disclosures and firm performance and value.

This study collected data from 694 manufacturing companies operating in 34 countries between 2007 and 2019, yielding 6,181 firm-year observations. This study employs a dual-model framework to analyze the influence of environmental, social, and governance (ESG) performance on return on assets (ROA), return on equity (ROE), and Tobin's Q ratio. Two sets of control variables, firm- and country-specific, were incorporated to account for potential confounding factors. To validate the robustness of the findings, we utilized a battery of econometric techniques, including traditional ordinary least squares (OLS), firm-fixed effects, quantile regression, and instrumental variables-generalized method of moments (IV-GMM), applied to both the pooled and firm-fixed effects models.

The findings are contradictory: there is a negative relationship between sustainability disclosure and operating performance and return on equity, but a positive relationship between sustainability disclosure and firm value. The negative correlation is consistent with agency theory and the positive correlation is consistent with the legitimacy and shareholder theories. These results are robust to performance measures and estimation methods.

Short-term profit shouldn't deter sustainability. It boosts legitimacy, reputation, efficiency, and long-term market value. Investors must look beyond profitability ratios, embracing ESG metrics. Firms should see sustainability as strategic investment, not cost. Patience pays off: long-term gains await. Regulation can guide balanced growth, prioritizing both shareholders and societal well-being.

This study is the first to adopt a firm’s fixed-effect quantile regression, which provides deep insights into the role of sustainability disclosure in meeting stakeholders’ expectations.

This study aims to propose a framework for Halal Food Sustainable Traceability, with the purpose of investigating the implementation of traceability and sustainability within organizations operating in the halal food industry as well as exploring the impact of these practices on organizational performance. This study examines the meat processing sector in Indonesia, focusing on medium to large-scale industrial operations. The rationale for this investigation stems from Indonesia’s substantial potential in the competitive worldwide halal food industry.

The research framework has been developed by an extensive review of relevant literature, with a specific emphasis on the cycle of the halal food sustainable traceability framework. This cycle encompasses four key stages, including the roles played by authorities, the process of standardization, the implementation phase and the importance of collaboration. The study analyses and validates data using partial least square-structural equation modeling and empirically tests the theoretical framework using 109 Indonesian halal food industry data.

The research identifies potential obstacles and difficulties that may arise during different phases of the halal food sustainable traceability framework. Concerns regarding authority, standardization, implementation and collaboration are among these. In addition, strategies for overcoming these obstacles are deliberated upon, including knowledge sharing, transparency, ongoing reporting and strategic collaboration.

The present study introduces a Halal Sustainable Traceability Framework that incorporates the principles of halal, traceability, sustainability and their effects on organizational performance. This study offers significant perspectives on the difficulties and resolutions pertaining to the traceability and sustainability of halal food in Indonesia.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

The purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) on the sustainability of Central European SMEs by emphasizing the role of innovation as a mediator and social media as a moderator.

A questionnaire is developed, and primary data is collected from four Central European countries. Partial Least Squares Structural Equation Modelling is used to analyse data from over 1,500 SMEs operating in Visegrad countries.

Our findings reveal a significant and positive association between CSR and business sustainability. Furthermore, it is identified that innovation serves as a mediator in the CSR–business sustainability link in two of the examined countries. Additionally, the moderating effect of social media is observed in Hungary, indicating that the impact of CSR and innovation on business sustainability varies by country context.

While offering valuable insights, the study's generalizability to other regions necessitates further exploration. Additionally, the research focuses on specific mediating and moderating factors, leaving room for the investigation of other potential influences.

This study emphasises the need to integrate CSR practices and promoting innovation to improve business sustainability for SMEs in Central Europe. Recognising social media's moderating influence may help firms adjust their CSR strategies to reflect the preferences and behaviours of their target consumers.

Promoting CSR in SMEs can encourage social well-being, including community development and environmental sustainability.

This research contributes fresh insights into the interplay of CSR, innovation and social media within Central European SMEs. It underscores the importance of considering regional nuances when analysing these dynamics.