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Scoring Goals or Missing the Target? Exploring Sustainability in the Football Industry 进球还是失球?探索足球产业的可持续性
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-29 DOI: 10.1002/bsd2.70278
Vitiana L'Abate, Filippo Vitolla, Nicola Raimo

Sustainability is gaining prominence in professional football due to the sport's global visibility, wide fan base, and resource-intensive nature. However, the extent to which football clubs integrate sustainability into their strategic agendas remains unclear, and scholarly research on this topic is still emerging. This study addresses this gap by examining the determinants and effects of sustainability practices in the football industry. Drawing on stakeholder theory and employing a qualitative case study of Forest Green Rovers (FGR)—widely recognized as a pioneer in sustainable football—this study collected data through document analysis, publicly available interviews, audiovisual materials, and other secondary sources. The findings show that sustainability adoption at FGR is primarily driven by the values and leadership of top management, who embrace strong environmental and ethical principles, supported by strategic positioning objectives and competitive motivations such as talent attraction and performance enhancement. The case highlights multiple benefits associated with sustainability initiatives, including competitive advantages, environmental improvements, social outcomes, and financial returns. By examining a pioneering club, this research advances theoretical and practical understanding of how sustainability can be strategically embedded within professional football organizations.

由于这项运动的全球知名度、广泛的球迷基础和资源密集型性质,可持续性在职业足球中越来越突出。然而,足球俱乐部将可持续性纳入其战略议程的程度仍不清楚,关于这一主题的学术研究仍在兴起。本研究通过研究足球行业可持续发展实践的决定因素和影响来解决这一差距。借鉴利益相关者理论,采用森林绿色流浪者队(Forest Green Rovers, FGR)的定性案例研究(FGR被广泛认为是可持续足球的先驱),本研究通过文件分析、公开访谈、视听材料和其他二手来源收集数据。调查结果显示,FGR采用可持续发展主要是由高层管理人员的价值观和领导推动的,他们信奉强烈的环境和道德原则,并得到战略定位目标和竞争动机(如吸引人才和提高绩效)的支持。该案例突出了与可持续发展倡议相关的多重效益,包括竞争优势、环境改善、社会成果和财务回报。通过对一家先锋俱乐部的考察,本研究促进了对可持续发展如何在战略上嵌入职业足球组织的理论和实践理解。
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引用次数: 0
A Hybrid MCDM Framework for Prioritizing Performance Outcomes in Industry 5.0-Enabled Circular Supply Chains 基于工业5.0的循环供应链中绩效结果优先排序的混合MCDM框架
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-29 DOI: 10.1002/bsd2.70277
Hardik Majiwala, Nevil Gandhi, Ravi Kant, Ravi Shankar

The growing pressure on manufacturing firms to integrate economic performance with environmental responsibility highlights the importance of Industry 5.0-enabled circular supply chains (CSCs). This study identifies and prioritizes performance outcomes (POs) derived from adopting critical success factors (CSFs) in Industry 5.0-enabled CSCs. A hybrid multi-criteria decision-making framework is applied in three phases: identification of CSFs and POs through a systematic literature review and expert consultation; determination of CSF weights using the best–worst method (BWM) and level-based weight assessment (LBWA), and prioritization of POs using the fuzzy technique for order of preference by similarity to ideal solution (F-TOPSIS). The results show that reducing waste and discarding costs (PO8, CCi = 0.8857) and improving production efficiency, operational, and economic performance (PO10, CCi = 0.8851) rank highest among POs. The study provides practitioners with a structured tool for prioritizing POs and highlights policy needs for regulatory support, technological incentives, and workforce development.

制造企业将经济绩效与环境责任相结合的压力越来越大,这凸显了工业5.0支持的循环供应链(CSCs)的重要性。本研究确定了在工业5.0支持的CSCs中采用关键成功因素(csf)所产生的性能结果(POs),并对其进行了优先排序。混合多准则决策框架在三个阶段得到应用:通过系统的文献回顾和专家咨询来确定可持续发展目标和可持续发展目标;使用最佳-最差法(BWM)和基于水平的权重评估法(LBWA)确定CSF权重,并使用模糊技术根据与理想溶液的相似性对POs进行优先排序(F-TOPSIS)。研究结果表明,降低废弃物和丢弃成本(PO8, CCi = 0.8857)和提高生产效率、运营和经济绩效(PO10, CCi = 0.8851)在POs中排名最高。该研究为从业者提供了一个结构化的工具来确定POs的优先级,并强调了监管支持、技术激励和劳动力发展的政策需求。
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引用次数: 0
Risk Governance and Green Signals: How Risk Management Committees and GRI Compliance Transform Emissions–Value Relationships in European Oil and Gas Companies 风险治理和绿色信号:风险管理委员会和GRI合规如何改变欧洲石油和天然气公司的排放-价值关系
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-28 DOI: 10.1002/bsd2.70271
Sendy Dwi Haryanto, Dian Agustia, Iman Harymawan

This study examines how risk management committees (RMCs) and global reporting initiative (GRI) compliance shape the relationship between firms' greenhouse gas emissions and market value, potentially transforming emissions from perceived liabilities into strategic value signals. Analyzing 1203 firm-year observations from 205 European oil and gas companies (2018–2023) through moderated-mediation frameworks (System GMM, Hayes' PROCESS Model 59), we reveal that firms with RMCs mitigate 37% of emissions-related value destruction, while GRI compliance mediates 12% of the emissions–value relationship—but only when combined with robust governance oversight. Scope-specific analysis demonstrates hierarchical investor attention: Scope 1 emissions command 32% stronger market penalties than Scope 3, reflecting regulatory controllability premiums under EU ETS. Our findings demonstrate that governance-reporting synergies intensify post-EU Taxonomy implementation, offering critical implications for European energy transition strategies, corporate decarbonization prioritization, and regulatory architecture design in carbon-constrained economies.

本研究探讨了风险管理委员会(rmc)和全球报告倡议组织(GRI)合规如何塑造企业温室气体排放与市场价值之间的关系,并有可能将排放从感知负债转变为战略价值信号。通过适度中介框架(System GMM, Hayes' PROCESS Model 59)分析了205家欧洲油气公司(2018-2023)的1203个公司年度观察结果,我们发现,拥有rmc的公司减轻了37%的排放相关价值破坏,而GRI合规性调解了12%的排放-价值关系,但只有在与强大的治理监督相结合的情况下。特定范围的分析显示了投资者的分层关注:范围1的排放比范围3的排放受到的市场处罚要高32%,这反映了欧盟排放交易体系下监管可控性的溢价。我们的研究结果表明,治理报告的协同效应加强了欧盟后分类法的实施,对欧洲能源转型战略、企业脱碳优先级和碳约束经济体的监管架构设计具有重要意义。
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引用次数: 0
The Role of Intermediaries in Influencing Leather Supply Chain Sustainability: Perspectives From India 中间商在影响皮革供应链可持续性中的作用:来自印度的视角
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-27 DOI: 10.1002/bsd2.70275
Sandeep K. Gupta, Sucheta Agarwal

The Indian leather sector, ranked second to China in terms of employment and exports, encounters considerable sustainability concerns. This study examines the function of intermediaries in promoting environmental and social sustainability throughout the leather industry's supply chain. We used a two-phase approach; in the first phase, we applied a qualitative, case study-based methodology with 15 respondents from Kanpur, Chennai, and Kolkata. We aimed to ascertain the performance metrics of intermediaries via thematic analysis. In the second phase, we employed the Analytical Hierarchy Process (AHP) to prioritize these parameters. Broadly, the findings reveal that intermediaries facilitate environmental compliance, ethical sourcing, market access, capacity building, and financial inclusion for MSMEs, positioning them as strategic agents of sustainable transformation rather than mere transactional entities. The strategic significance of intermediaries has been promoted through the integration of transaction cost theory and cluster theory. The study proposes a novel performance measurement framework for intermediaries, contributing to limited literature in this domain. It emphasizes the need for robust intermediary institutions and targeted public-private investments to strengthen cluster development and enhance global competitiveness.

在就业和出口方面仅次于中国的印度皮革行业,面临着相当大的可持续性问题。本研究考察了中间商在整个皮革行业供应链中促进环境和社会可持续性的作用。我们采用了两阶段方法;在第一阶段,我们对来自坎普尔、金奈和加尔各答的15名受访者采用了定性的、基于案例研究的方法。我们旨在通过专题分析确定中介机构的绩效指标。在第二阶段,我们采用层次分析法(AHP)来确定这些参数的优先级。总体而言,研究结果表明,中介机构促进了中小微企业的环境合规、道德采购、市场准入、能力建设和金融包容性,将其定位为可持续转型的战略代理人,而不仅仅是交易实体。通过对交易成本理论和集群理论的整合,提升了中介机构的战略意义。该研究提出了一个新的中介机构绩效衡量框架,有助于有限的文献在这一领域。它强调需要强有力的中介机构和有针对性的公私投资,以加强集群发展和提高全球竞争力。
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引用次数: 0
Sustainable Performance Assessment of Circular Supply Chains in Manufacturing: A Hybrid Decision Support Study 制造业循环供应链的可持续绩效评估:一种混合决策支持研究
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-20 DOI: 10.1002/bsd2.70273
Sonali Yadav, Dinesh Singh, Ravi Kant

The traditional open-loop supply chain, based on a take-make-dispose model, has driven economic growth but has also significantly harmed the environment. A circular supply chain integrates both forward and reverse logistics, aiming for sustainability and resource efficiency. This study explores circular performance measurement through Circular Supply Chain (CSC) practices in India's emerging manufacturing sector. A structured framework has been developed to evaluate performance and enhance CSC understanding. To prioritize circular performance measures, an innovative multi-criteria decision-making (MCDM) approach using Interval-Valued Fermatean Fuzzy Sets (IVFFSs) is introduced. The framework applies the IVFF-CRITIC-RS-COCOSO methodology, guiding decision-makers in selecting the most effective practices. The study identifies 26 CSCM practices and 19 performance indicators crucial for successful implementation. Reverse logistics is found to be the most critical practice, followed by green procurement from eco-friendly suppliers. Key indicators include Circular Design Practices, Reverse Logistics Efficiency, and Circular Economy Partnerships. Research offers a novel and practical framework that also contributes to achieving the Sustainable Development Goals.

传统的开环供应链,基于取-制-弃模式,推动了经济增长,但也严重损害了环境。循环供应链整合了正向和逆向物流,旨在实现可持续性和资源效率。本研究通过循环供应链(CSC)实践探讨了印度新兴制造业的循环绩效衡量。已经开发了一个结构化框架来评估性能并增强对CSC的理解。为了优先考虑循环绩效指标,介绍了一种利用区间值模糊集(IVFFSs)的创新多准则决策(MCDM)方法。该框架采用ivff - critical - rs - cocoso方法,指导决策者选择最有效的做法。该研究确定了26个CSCM实践和19个对成功实施至关重要的绩效指标。逆向物流被认为是最关键的实践,其次是向环保供应商进行绿色采购。关键指标包括循环设计实践、逆向物流效率和循环经济伙伴关系。研究提供了一个新颖和实用的框架,也有助于实现可持续发展目标。
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引用次数: 0
The Pathways From Eco-Label to Green Purchase Behavior: The Roles of Eco-Label Credibility, Knowledge, Attitude, and Trust 从生态标签到绿色购买行为的路径:生态标签信誉、知识、态度和信任的作用
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-14 DOI: 10.1002/bsd2.70274
Le Thi Thu Mai, Nguyen Dinh Toan, Vu Huy Thong

With an emphasis on environmental attitudes and trust in eco-labels as mediators, this study explores the relationships among eco-label credibility, eco-label knowledge, and green purchase behavior. By doing this, a more multifaceted understanding of psychological and informational factors that may motivate consumers to make green purchase decisions is provided. A quantitative survey collected responses from 409 consumers, and structural equation modeling and regression analyses were performed to test the proposed hypotheses. The results reveal a clear knowledge–behavior gap. Eco-label knowledge does not, on its own, motivate people to buy green products. Only when eco-label knowledge fosters trust and strengthens positive environmental attitudes does it become effective, especially in emerging market contexts. With the integration of three theories of Signaling Theory, the Elaboration Likelihood Model, and the Theory of Planned Behavior, this study explains how eco-label information moves from being “just information” to becoming a psychological driver of actual behaviors.

本研究以环境态度与生态标签信任为中介,探讨生态标签可信度、生态标签知识与绿色购买行为之间的关系。通过这样做,提供了对可能激励消费者做出绿色购买决定的心理和信息因素的更多方面的理解。对409名消费者进行了定量调查,并采用结构方程建模和回归分析来验证所提出的假设。研究结果揭示了一个明显的知识-行为差距。生态标签知识本身并不能激励人们购买绿色产品。只有当生态标签知识培养信任并加强积极的环境态度时,它才会变得有效,特别是在新兴市场背景下。本研究结合信号理论、精细似然模型和计划行为理论,解释生态标签信息如何从“单纯信息”转变为实际行为的心理驱动力。
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引用次数: 0
A Deeper Insight Into Attachment-Aversion Relationships and Pro-Brand Intention in the Hotel Sector: Environmental CSR, NAM, and Emotional Influences 对酒店行业依恋-厌恶关系和品牌倾向的深入洞察:环境企业社会责任、NAM和情感影响
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-09 DOI: 10.1002/bsd2.70272
Heesup Han, Seongseop (Sam) Kim, Amare Yaekob Chiriko, Inyoung Jung, Jongsik Yu, Lanji Quan

This study investigated how environmental corporate social responsibility (CSR), the norm activation model (NAM), and anticipated emotions collectively shape attachment-aversion (AA) relationships and pro-brand behavioral intentions in the hotel sector. Focusing specifically on the environmental dimension of CSR—given its growing relevance to sustainability and consumer expectations in hospitality—the study employed fuzzy-set qualitative comparative analysis (fsQCA) to identify how combinations of environmental CSR initiatives (e.g., conservation efforts), NAM components (e.g., problem awareness), and emotions (e.g., pride) influence customer behavior. The findings revealed that high pro-brand behavioral intentions arise from particular configurations of these factors, while other combinations are linked to aversion. By addressing the interplay among these variables and emphasizing the environmental aspect of CSR, this research provides actionable insights for optimizing sustainable hotel management and enhancing customer-brand relationships.

本研究探讨了环境企业社会责任(CSR)、规范激活模型(NAM)和预期情绪如何共同塑造酒店行业的依恋-厌恶(AA)关系和亲品牌行为意愿。鉴于企业社会责任的环境维度与酒店业的可持续性和消费者期望的相关性日益增强,该研究特别关注企业社会责任的环境维度,采用模糊集定性比较分析(fsQCA)来确定环境企业社会责任举措(例如,保护努力)、NAM成分(例如,问题意识)和情绪(例如,自豪感)的组合如何影响客户行为。研究结果显示,高度支持品牌的行为意向来自这些因素的特定配置,而其他组合则与厌恶有关。通过解决这些变量之间的相互作用,并强调企业社会责任的环境方面,本研究为优化可持续酒店管理和加强客户与品牌的关系提供了可行的见解。
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引用次数: 0
Integrating Green HRM Practices for Green Organizational Culture and Organizational Agility: A Mediation Analysis 整合绿色人力资源管理实践对绿色组织文化和组织敏捷性:一个中介分析
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-08 DOI: 10.1002/bsd2.70268
Rakesh Naik Vadithe, Rubvita Chadha Rajput, Bikrant Kesari, Subbarama Sarma Kundurthy

Organizations increasingly adopt sustainability-driven human resource management (HRM) practices to enhance both environmental performance and organizational agility. This study investigates how Green HRM mediates the impact of green innovation and green technology adoption on organizational agility and culture. This study uses data from 153 HR managers across various industries in India and applies partial least squares structural equation modeling (PLS-SEM) to examine the proposed relationships. The results indicate that green innovation and green technology adoption significantly enhance green organizational culture and organizational agility, with Green HRM playing a critical mediating role. However, the direct relationship between green innovation and organizational agility was not statistically significant. These findings suggest that managers should implement Green HRM practices such as sustainability-focused recruitment, training, and performance management to effectively translate green innovations into cultural and operational agility. This study contributes to the growing body of literature on sustainability and organizational performance by highlighting the importance of integrating green HRM practices with technological and innovative advancements to enhance both organizational culture and agility.

组织越来越多地采用可持续性驱动的人力资源管理(HRM)实践来提高环境绩效和组织敏捷性。本研究探讨绿色人力资源管理如何中介绿色创新和绿色技术采用对组织敏捷性和文化的影响。本研究使用来自印度不同行业的153名人力资源经理的数据,并应用偏最小二乘结构方程模型(PLS-SEM)来检验所提出的关系。结果表明,绿色创新和绿色技术采用显著提高了绿色组织文化和组织敏捷性,其中绿色人力资源管理在其中起着重要的中介作用。然而,绿色创新与组织敏捷性之间的直接关系不具有统计学意义。这些发现表明,管理者应该实施绿色人力资源管理实践,如以可持续发展为重点的招聘、培训和绩效管理,以有效地将绿色创新转化为文化和运营敏捷性。这项研究通过强调将绿色人力资源管理实践与技术和创新进步相结合以增强组织文化和敏捷性的重要性,为不断增长的可持续发展和组织绩效的文献做出了贡献。
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引用次数: 0
How Does Corporate Social Responsibility Influence Brand Equity? A Literature Review Using the Theory-Context-Characteristics-Method Framework and Future Research Agenda 企业社会责任如何影响品牌资产?理论-情境-特征-方法框架的文献综述及未来研究议程
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-06 DOI: 10.1002/bsd2.70270
Truong Thi Hue, Huong-Linh Le

Despite growing interest among scholars and practitioners in the impact of Corporate Social Responsibility (CSR) on brand equity (BE), there appears to be no comprehensive review that has yet applied the Theory-Context-Characteristics-Method (TCCM) framework to provide systematic insights. This paper reviews CSR's impact on BE by combining performance analysis of 387 articles indexed in Scopus (2001–2025) with a TCCM-based assessment of 120 studies published in A* and A-ranked journals on the ABDC list of Australian Business Deans Council. The study uncovers several novel findings. Performance analysis shows substantial growth in publications over the past two decades and maps the contributions of different countries and regions. The TCCM analysis identifies 19 theories, with Stakeholder Theory and Signaling Theory dominating, yet highlights the lack of advanced perspectives to explain the complex CSR-BE relationship in emerging contexts. From an industry perspective, hospitality, banking, and food and beverage are the most examined sectors, while others with major environmental and social impacts remain underexplored. Regarding characteristics, research continues to emphasize traditional CSR elements, with limited attention to digital CSR and BE in the era of digital transformation. Methodologically, quantitative and experimental designs dominate, while qualitative, mixed-methods, and advanced approaches such as MCDM remain scarce. Building on these findings, the paper develops a concrete future research agenda grounded in the TCCM framework. This study contributes by offering both the breadth of performance analysis and the depth of content analysis, generating insights that can guide the advancement of CSR-BE research.

尽管学者和实践者对企业社会责任(CSR)对品牌资产(BE)的影响越来越感兴趣,但似乎还没有应用理论-情境-特征-方法(TCCM)框架提供系统见解的全面审查。本文结合对Scopus检索的387篇文章(2001-2025)的绩效分析,以及对发表在澳大利亚商学院院长委员会(ABDC) a *和a级期刊上的120篇基于tccm的研究的评估,回顾了企业社会责任对BE的影响。这项研究揭示了几个新的发现。绩效分析显示过去二十年来出版物的大幅增长,并绘制了不同国家和地区的贡献图。TCCM分析确定了19种理论,其中利益相关者理论和信号理论占主导地位,但强调缺乏先进的视角来解释新兴背景下复杂的企业社会责任-企业经济关系。从行业角度来看,酒店、银行和食品饮料是最受关注的行业,而其他对环境和社会有重大影响的行业仍未得到充分探索。在特征方面,研究继续强调传统的企业社会责任要素,对数字化转型时代的数字化企业社会责任和BE关注有限。在方法上,定量和实验设计占主导地位,而定性,混合方法和先进的方法,如MCDM仍然很少。在这些发现的基础上,本文在TCCM框架下制定了一个具体的未来研究议程。本研究的贡献在于提供了绩效分析的广度和内容分析的深度,产生了可以指导企业社会责任-企业经济研究进步的见解。
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引用次数: 0
Integrating Value for the Consumer and Society: A New Conceptual Orientation for Strategic Marketing 消费者与社会价值的整合:战略营销的新概念取向
IF 4.2 Q1 BUSINESS Pub Date : 2026-01-06 DOI: 10.1002/bsd2.70269
Aloisio Henrique Mazzarolo, Emerson Wagner Mainardes, Vitor Azzari

This study explores the evolving role of strategic marketing orientations in addressing contemporary societal challenges. While traditional orientations focus primarily on consumer needs or firm-centric objectives, emerging pressures for sustainability and social responsibility demand a broader conceptualization of value orientation. Drawing qualitative data from 32 interviews with managers, employees, consumers, and stakeholders, this research examines how marketing strategies can integrate individual and collective value propositions. The findings reveal key premises and mechanisms for aligning consumer interests with societal well-being, contributing to the theoretical discourse on value orientation. As a synthesis of these insights, we propose Consumer–Society Value Orientation (CSVO) as an emergent conceptual orientation that integrates consumer and societal value within marketing strategy. This study seeks to advance theory by positioning CSVO as a conceptual lens for future research on strategic marketing orientations that reconcile profitability with social impact.

本研究探讨了战略营销取向在解决当代社会挑战中的演变作用。虽然传统的导向主要集中于消费者的需要或以公司为中心的目标,但新出现的可持续发展和社会责任的压力要求对价值导向进行更广泛的概念化。本研究通过对管理者、员工、消费者和利益相关者的32次访谈得出定性数据,探讨了营销策略如何整合个人和集体价值主张。研究结果揭示了将消费者利益与社会福祉相结合的关键前提和机制,有助于对价值取向的理论论述。作为这些见解的综合,我们提出消费者社会价值取向(CSVO)作为一种新兴的概念取向,将消费者和社会价值整合到营销策略中。本研究旨在通过将cvo定位为未来战略营销方向研究的概念透镜来推进理论,以调和盈利能力与社会影响。
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引用次数: 0
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Business Strategy and Development
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