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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 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 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.

This study aims to address the challenge of sustainability in Catholic schools quantitatively, even more so knowing that there are few systematized and quantitatively elaborated approaches that help to determine their sustainability dimensions. Therefore, this study aims to estimate the structural relationships of organizational sustainability in primary and secondary religious schools in Latin America based on the substantive functions of the school, such as care, upbringing and education from an organizational approach.

Deductive reasoning was used. In the preliminary phase, data were extracted from 420 educational leaders of primary and secondary schools in Latin America from the Lasallian Network, leading a school population of 200,500 students and impacting 166 schools; these previous results were again contrasted with the forthcoming literature with research from the Ramon Llull University, Barcelona, Spain, to achieve the sustainability framework, which has an endogenous variable called the school organizational sustainability framework.

The results reveal four dimensions of the first-order structural model: management, association, communication, well-being and curriculum, And eight second-order dimensions: governance, communication, resources, secular association, secular partnership, health, social commitment, and campus operation. The investigation results show that secular association and well-being are two dimensions that are constituted as the main elements of a sustainability framework for this type of organization.

The Catholic school has specific dimensions that need to be cared for with special attention, such as association, which comes from the laity and comes from the experience of the religious. In addition to this vital dimension, well-being, constituted as care for the people of the community, as care for all, is connatural to the religious school. Still, it is constituted by an edge that completes it, and that is the concern for the well-being of those outside regarding social justice. A limitation in the pretension of totality is that the study is conducted in a small portion of Catholic schools in Latin America.

A practical impact in the schools investigated is to present this sustainability framework as a reference to incorporate these dimensions as a strategy to bet on sustainability. Although the realities and contexts of the Latin American school are very different, some factors can impact low-income schools and schools with more significant financial resources if they are strengthened and worked on with dedication. In addition, this framework can lead to roads and the construction of indicators within the school, which can measure the sustainable commitment of the whole school. Finally, a clear finding of the framework is the need for good governance processes related to leadership and leaders' commitment to school-wide sustainability.

The present study impacts the depth that the proposal of the global educational pact can reach in the reality of Catholic schools in Latin America. The seriousness with which its leaders take the issue of sustainability from this perspective can contribute to the sustainability of life itself.

The originality of this research is that it constitutes the first Sustainability framework in Latin America in Catholic schools from an organizational approach.

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.

The proliferation of environmental rating tools over the past two decades has endeavoured to assist the industry in measuring sustainability. Recent changes to the International Valuation Standards (IVS) have directed valuers to consider ESG. The purpose of this study aims to examine how commonly utilized sustainability tools, which have been employed to communicate building sustainability credentials, align with the IVS categories of ESG.

The research utilises the IVS categorisation of ESG and maps sustainability tools adopted at scale by the Australian Commercial Real Estate market. The approach identifies the various attributes within the commonly utilised rating tools that align with IVS defined ESG criteria.

The mapping provides insights into the coverage of the IVS ESG criteria in the mainstream tools used in Australia. Further, the research identifies existing sustainability criteria that are relevant to the built environment, that have not been clearly identified by the IVS, but have an important role in evaluating the sustainability of commercial real estate.

For investors, occupiers and valuers, this research provides insights on how the current, commonly utilised sustainability rating tools align with the IVS-defined ESG metrics. This research assists in providing greater clarity regarding the relationship between ESG criteria and existing rating tools, which have been recently identified as key considerations in valuation practice and help to provide transparency and understanding for property stakeholders.

The importance of monitoring, reporting and enhancing transparency in ESG disclosures has emerged as a central issue with significant implications for the property industry. This research provides the first evaluation of how existing sustainability rating tools map against ESG criteria as directed in the IVS.

Organisations are confronted with the challenge of navigating various pressures arising from activities that shape environmental and social impacts, which stakeholders find significant. This research endeavours to ascertain a process facilitating the analysis and seamless integration of sustainability into corporate strategy. The goal is to establish an “integrated” ESG governance framework adept at effectively managing institutional pressures.

This research employs an action research approach, focusing on a leading company within the sugar industry. The investigation delves into the relationship dynamics associated with business issues through a process that engages, either directly or indirectly, board members, top managers, as well as industrial and commercial customers, along with final consumers.

The formulation of a sustainability strategy serves as a guiding framework for the Board of Directors in effectively navigating tensions arising from environmental, social and economic pressures.

The research contributes to bridging the realms of business governance and institutional theory (viewed under a paradoxical lens). On a managerial level, the study introduces a structured process aimed at seamlessly integrating sustainability objectives into governance, aligning with international ESG guidelines (OECD, 2023; WEF, 2020).

The originality of this research lies in crafting a sustainability strategy by the BoD that takes into account the impact of governance and responds to the demands of strategic stakeholders.

This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.

A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports.

The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector.

The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust.

This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.