Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues
Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business environment and digital maturity—influence the adoption of environmental innovations, employing machine learning models to develop a robust predictive framework. Although previous research has highlighted the relevance of these factors, their specific dynamics and interactions remain insufficiently explored. Drawing on data from Flash Eurobarometer 486, which comprises information from 16,365 firms across 27 EU Member States and 12 additional countries, this analysis examines how geographical context and internal capabilities shape environmental innovation performance, with particular attention given to the moderating role of firm size. The study leverages machine learning algorithms, including logistic regression, random forests and gradient boosting machines, to capture complex relationships and address challenges such as overfitting. The results demonstrate that location, business environment and digital maturity significantly influence environmental innovation. Moreover, company size moderates these relationships, either amplifying or attenuating their effects, thus providing a nuanced understanding of how firms can optimise their characteristics to advance sustainable practices. By integrating machine learning techniques into the analysis, this research contributes to the literature on environmental innovation by offering a systematic approach to identifying key drivers. These findings hold critical implications for policymakers and business leaders seeking to enhance sustainability through innovation.
{"title":"Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business","authors":"Carlos de las Heras‐Rosas, Juan Herrera‐Ballesteros, Pedro Mota Veiga, Rui Silva Rodrigues","doi":"10.1002/bse.70539","DOIUrl":"https://doi.org/10.1002/bse.70539","url":null,"abstract":"Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business environment and digital maturity—influence the adoption of environmental innovations, employing machine learning models to develop a robust predictive framework. Although previous research has highlighted the relevance of these factors, their specific dynamics and interactions remain insufficiently explored. Drawing on data from Flash Eurobarometer 486, which comprises information from 16,365 firms across 27 EU Member States and 12 additional countries, this analysis examines how geographical context and internal capabilities shape environmental innovation performance, with particular attention given to the moderating role of firm size. The study leverages machine learning algorithms, including logistic regression, random forests and gradient boosting machines, to capture complex relationships and address challenges such as overfitting. The results demonstrate that location, business environment and digital maturity significantly influence environmental innovation. Moreover, company size moderates these relationships, either amplifying or attenuating their effects, thus providing a nuanced understanding of how firms can optimise their characteristics to advance sustainable practices. By integrating machine learning techniques into the analysis, this research contributes to the literature on environmental innovation by offering a systematic approach to identifying key drivers. These findings hold critical implications for policymakers and business leaders seeking to enhance sustainability through innovation.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"4 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145993376","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}
Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone
Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability reports) retrieved via Nexis Uni (2007–2024; N = 216). Inductive coding in ATLAS.ti and semantic concept mapping with Leximancer enable cross‐case comparison. The analysis highlights decarbonisation roadmaps (renewables, electrification), sustainable aviation fuels and aircraft innovation, governance and stakeholder engagement, and 5R resource loops across operations and supply chains. The findings systematise circular‐economy practices in a complex infrastructure setting and clarify airport operators' roles within multilevel governance. The study offers actionable cues for managers and policymakers.
{"title":"Circular Economy Pathways for Airport Climate Change Mitigation","authors":"Michele Oppioli, Davide Calandra, Federico Lanzalonga, Paolo Biancone","doi":"10.1002/bse.70555","DOIUrl":"https://doi.org/10.1002/bse.70555","url":null,"abstract":"Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability reports) retrieved via Nexis Uni (2007–2024; <jats:italic>N</jats:italic> = 216). Inductive coding in ATLAS.ti and semantic concept mapping with Leximancer enable cross‐case comparison. The analysis highlights decarbonisation roadmaps (renewables, electrification), sustainable aviation fuels and aircraft innovation, governance and stakeholder engagement, and 5R resource loops across operations and supply chains. The findings systematise circular‐economy practices in a complex infrastructure setting and clarify airport operators' roles within multilevel governance. The study offers actionable cues for managers and policymakers.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"57 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145993219","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}
Muhammad Omair, Andreas Christensen, Brian Vejrum Waehrens
Remanufacturing is considered a highly effective strategy within the circular economy by researchers due to its economic and environmental advantages, as it converts end‐of‐use products (EOUPs) into new‐like products. However, managers often encounter difficulties in adopting and integrating remanufacturing into their businesses, mainly because of complex reverse logistics, the lack of a takeback system, and poor supply chain infrastructure. The current legislation, customers' awareness, and competitive advantages compelled firms to adopt remanufacturing businesses; however, this transformation is challenging to operationalize and scale up for a profitable business because the firm itself is responsible for the supply (by acquiring used products from unknown customers) and market (while ensuring consumer trust in remanufactured products). This scenario has drawn the attention of researchers and experts to identify the significant factors affecting businesses that adopt remanufacturing, as well as the challenges associated with it. Currently, the literature investigates significant factors affecting remanufacturing, but it is fragmented and focuses on specific processes without providing businesses with clear guidance on identifying, adopting, and scaling up remanufacturing. Therefore, a systematic review is required to provide a holistic overview that integrates these significant factors into a framework for remanufacturing transition and scalability. This review systematically examined 67 research articles and applied Gioia's methodology to identify 13 significant factors related to business framework conditions, organizational capabilities, and operational performance in remanufacturing practices. A strategic framework is developed by integrating significant factors to guide manufacturers in understanding the contextual requirements for successfully adopting remanufacturing, operationalizing it, and advancing it to an industrial‐scale business.
{"title":"Significant Factors and Challenges Affecting Remanufacturing Business Adoption at an Industrial Scale: A Systematic Review","authors":"Muhammad Omair, Andreas Christensen, Brian Vejrum Waehrens","doi":"10.1002/bse.70508","DOIUrl":"https://doi.org/10.1002/bse.70508","url":null,"abstract":"Remanufacturing is considered a highly effective strategy within the circular economy by researchers due to its economic and environmental advantages, as it converts end‐of‐use products (EOUPs) into new‐like products. However, managers often encounter difficulties in adopting and integrating remanufacturing into their businesses, mainly because of complex reverse logistics, the lack of a takeback system, and poor supply chain infrastructure. The current legislation, customers' awareness, and competitive advantages compelled firms to adopt remanufacturing businesses; however, this transformation is challenging to operationalize and scale up for a profitable business because the firm itself is responsible for the supply (by acquiring used products from unknown customers) and market (while ensuring consumer trust in remanufactured products). This scenario has drawn the attention of researchers and experts to identify the significant factors affecting businesses that adopt remanufacturing, as well as the challenges associated with it. Currently, the literature investigates significant factors affecting remanufacturing, but it is fragmented and focuses on specific processes without providing businesses with clear guidance on identifying, adopting, and scaling up remanufacturing. Therefore, a systematic review is required to provide a holistic overview that integrates these significant factors into a framework for remanufacturing transition and scalability. This review systematically examined 67 research articles and applied Gioia's methodology to identify 13 significant factors related to business framework conditions, organizational capabilities, and operational performance in remanufacturing practices. A strategic framework is developed by integrating significant factors to guide manufacturers in understanding the contextual requirements for successfully adopting remanufacturing, operationalizing it, and advancing it to an industrial‐scale business.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"4 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145993218","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}
Umut Uzar, Ömer Faruk Kömürcüoğlu, Elif Duygu Kömürcüoğlu
This study seeks to offer fresh evidence on the relationship between FinTech development and environmental sustainability. Traditional approaches that measure welfare solely through economic indicators often overlook environmental costs, underscoring the need for a more comprehensive and inclusive evaluation framework. Accordingly, this work examines the outcome of FinTech on environmental degradation using a panel dataset covering 20 countries from 2012 to 2022. Two distinct environmental indicators—CO₂ emissions and ecological footprint—are employed to ensure a robust assessment. Additionally, income level, total energy consumption and renewable energy usage are incorporated into the model as control variables. The analysis is based on the method of moments quantile regression, while the robustness of the outcomes is verified through the Driscoll–Kraay estimator. Causal relationships are further explored using the Dumitrescu–Hurlin panel causality test. The research's original contribution lies in the construction of an innovative FinTech index focused on payment services, enabling a nuanced analysis of FinTech's multidimensional structure within an environmental context. The study shows that FinTech has the capacity to improve environmental performance, emphasizing a potential alignment between digital finance and ecological protection. Furthermore, the results indicate that income level and total energy consumption exacerbate environmental pressure, whereas the use of renewable energy contributes to its mitigation. These outcomes provide crucial insights for decision‐makers interested in advancing environmentally sustainable financial policies.
{"title":"The Impact of FinTech on Environmental Sustainability: Empirical Evidence Based on a Novel FinTech Index","authors":"Umut Uzar, Ömer Faruk Kömürcüoğlu, Elif Duygu Kömürcüoğlu","doi":"10.1002/bse.70546","DOIUrl":"https://doi.org/10.1002/bse.70546","url":null,"abstract":"This study seeks to offer fresh evidence on the relationship between FinTech development and environmental sustainability. Traditional approaches that measure welfare solely through economic indicators often overlook environmental costs, underscoring the need for a more comprehensive and inclusive evaluation framework. Accordingly, this work examines the outcome of FinTech on environmental degradation using a panel dataset covering 20 countries from 2012 to 2022. Two distinct environmental indicators—CO₂ emissions and ecological footprint—are employed to ensure a robust assessment. Additionally, income level, total energy consumption and renewable energy usage are incorporated into the model as control variables. The analysis is based on the method of moments quantile regression, while the robustness of the outcomes is verified through the Driscoll–Kraay estimator. Causal relationships are further explored using the Dumitrescu–Hurlin panel causality test. The research's original contribution lies in the construction of an innovative FinTech index focused on payment services, enabling a nuanced analysis of FinTech's multidimensional structure within an environmental context. The study shows that FinTech has the capacity to improve environmental performance, emphasizing a potential alignment between digital finance and ecological protection. Furthermore, the results indicate that income level and total energy consumption exacerbate environmental pressure, whereas the use of renewable energy contributes to its mitigation. These outcomes provide crucial insights for decision‐makers interested in advancing environmentally sustainable financial policies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"49 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145955004","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}
As global industries confront escalating environmental pressures, translating corporate sustainability ambitions into measurable circular outcomes has become increasingly essential. This study investigates how firm‐level sustainability targets (FST) drive the adoption of circular business strategies (CBS) among manufacturing firms in BRICS countries, where rapid industrialization intersects with institutional diversity and sustainability constraints. Grounded in the resource‐based view and strategic fit theory, the study proposes an integrated framework in which eco‐innovation mediates, and sustainable governance moderates, the FST–CBS relationship. Using a panel dataset of 789 listed manufacturing firms from 2010 to 2023, the study applies a dynamic panel generalized method of moments (GMM) estimation with additional instrumental variables to address potential endogeneity and enhance the robustness of the results. The findings reveal that FST significantly enhances circular adoption but follows a nonlinear pattern, indicating an optimal threshold beyond which excessive targets may strain resources and reduce strategic effectiveness. Eco‐innovation emerges as a key mechanism translating sustainability intent into operational circular practices, while strong governance further amplifies this effect. Heterogeneity analyses across industries, countries, and ownership structures reveal that the sustainability–circularity nexus is shaped by contextual and institutional factors. The study contributes novel empirical evidence on how strategic sustainability alignment and governance capabilities jointly determine the effectiveness of circular transformation. It offers actionable insights, urging firms to balance ambition with capacity and policymakers to strengthen ESG disclosure, incentivize innovation, and embed governance reforms that foster credible and scalable circular transitions within and beyond the BRICS economies.
{"title":"Pathways to Sustainable Competitive Advantage: Integrating Firm‐Level Sustainability Targets, Eco‐Innovation, and Sustainable Governance for Circular Business Transformation","authors":"Abednego Osei, Joseph Owusu Amoah","doi":"10.1002/bse.70531","DOIUrl":"https://doi.org/10.1002/bse.70531","url":null,"abstract":"As global industries confront escalating environmental pressures, translating corporate sustainability ambitions into measurable circular outcomes has become increasingly essential. This study investigates how firm‐level sustainability targets (FST) drive the adoption of circular business strategies (CBS) among manufacturing firms in BRICS countries, where rapid industrialization intersects with institutional diversity and sustainability constraints. Grounded in the resource‐based view and strategic fit theory, the study proposes an integrated framework in which eco‐innovation mediates, and sustainable governance moderates, the FST–CBS relationship. Using a panel dataset of 789 listed manufacturing firms from 2010 to 2023, the study applies a dynamic panel generalized method of moments (GMM) estimation with additional instrumental variables to address potential endogeneity and enhance the robustness of the results. The findings reveal that FST significantly enhances circular adoption but follows a nonlinear pattern, indicating an optimal threshold beyond which excessive targets may strain resources and reduce strategic effectiveness. Eco‐innovation emerges as a key mechanism translating sustainability intent into operational circular practices, while strong governance further amplifies this effect. Heterogeneity analyses across industries, countries, and ownership structures reveal that the sustainability–circularity nexus is shaped by contextual and institutional factors. The study contributes novel empirical evidence on how strategic sustainability alignment and governance capabilities jointly determine the effectiveness of circular transformation. It offers actionable insights, urging firms to balance ambition with capacity and policymakers to strengthen ESG disclosure, incentivize innovation, and embed governance reforms that foster credible and scalable circular transitions within and beyond the BRICS economies.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"3 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145955005","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}
This study investigates the associations between green human resource management (GHRM) practices and employees' eco‐friendly behavior (EEFB) within hospitality organizations. Drawing on social exchange theory (SET) and self‐determination theory (SDT), the research empirically tests a framework that incorporates organizational identification and environmental consciousness as parallel mediators and supervisory green support (SGS) as a contextual moderator. Data were collected from 385 hotel employees using a two‐wave time‐lagged survey design, and the model was analyzed with partial least squares structural equation modeling (PLS‐SEM). The findings indicate that GHRM practices are positively associated with organizational identification and environmental consciousness. Among the mediating mechanisms, organizational identification significantly mediates the association between GHRM practices and eco‐friendly behavior, whereas environmental consciousness does not significantly mediate behavioral outcomes, consistent with the well‐documented gap between environmental attitudes and enacted behaviors in organizational settings. Furthermore, SGS exhibits a statistically significant moderation effect that attenuates the GHRM–EEFB association, indicating that higher levels of SGS are associated with a weaker positive link between formal GHRM practices and employees' discretionary eco‐friendly actions. Interpreted through SDT, this pattern is consistent with contexts in which supervisory “support” may be enacted or perceived as controlling rather than autonomy‐supportive, thereby dampening intrinsic motivation and weakening the behavioral impact of GHRM. Overall, the results highlight the greater behavioral salience of identity‐based mechanisms over awareness‐based mechanisms and underscore the importance of the perceived quality of supervisory enactment in shaping how organizational green signals translate into EEFB in service contexts.
{"title":"The Association Between Green HRM Practices and Employees' Eco‐Friendly Behavior","authors":"Erdem Baydeniz, Beyza Erer, Cemal Iyem","doi":"10.1002/bse.70532","DOIUrl":"https://doi.org/10.1002/bse.70532","url":null,"abstract":"This study investigates the associations between green human resource management (GHRM) practices and employees' eco‐friendly behavior (EEFB) within hospitality organizations. Drawing on social exchange theory (SET) and self‐determination theory (SDT), the research empirically tests a framework that incorporates organizational identification and environmental consciousness as parallel mediators and supervisory green support (SGS) as a contextual moderator. Data were collected from 385 hotel employees using a two‐wave time‐lagged survey design, and the model was analyzed with partial least squares structural equation modeling (PLS‐SEM). The findings indicate that GHRM practices are positively associated with organizational identification and environmental consciousness. Among the mediating mechanisms, organizational identification significantly mediates the association between GHRM practices and eco‐friendly behavior, whereas environmental consciousness does not significantly mediate behavioral outcomes, consistent with the well‐documented gap between environmental attitudes and enacted behaviors in organizational settings. Furthermore, SGS exhibits a statistically significant moderation effect that attenuates the GHRM–EEFB association, indicating that higher levels of SGS are associated with a weaker positive link between formal GHRM practices and employees' discretionary eco‐friendly actions. Interpreted through SDT, this pattern is consistent with contexts in which supervisory “support” may be enacted or perceived as controlling rather than autonomy‐supportive, thereby dampening intrinsic motivation and weakening the behavioral impact of GHRM. Overall, the results highlight the greater behavioral salience of identity‐based mechanisms over awareness‐based mechanisms and underscore the importance of the perceived quality of supervisory enactment in shaping how organizational green signals translate into EEFB in service contexts.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"18 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145955006","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}
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen
While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration. We argue that firms mitigate the financial impacts of climate change risks by reducing their dependence on a few major customers, thereby decreasing customer concentration. Analyzing a sample of US‐listed firms, we find a negative link between climate change risks and customer concentration. A series of endogeneity and robustness tests, including entropy balancing and instrumental variable regressions, suggest that the relationship is more likely to be causal, with climate change risks driving customer concentration. Additional analyses provide collaborating evidence that the impact of climate change risks on customer concentration is more pronounced for (i) firms with greater corporate social responsibility performance, (ii) firms with greater corporate innovation, (iii) firms with higher fixed asset intensity, and (iv) firms not operating in environmentally sensitive industries. Overall, we document the importance of addressing climate change risks, thus informing policy decision making for firms operating in regions with high climate change risks.
{"title":"Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms","authors":"Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen","doi":"10.1002/bse.70495","DOIUrl":"https://doi.org/10.1002/bse.70495","url":null,"abstract":"While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration. We argue that firms mitigate the financial impacts of climate change risks by reducing their dependence on a few major customers, thereby decreasing customer concentration. Analyzing a sample of US‐listed firms, we find a negative link between climate change risks and customer concentration. A series of endogeneity and robustness tests, including entropy balancing and instrumental variable regressions, suggest that the relationship is more likely to be causal, with climate change risks driving customer concentration. Additional analyses provide collaborating evidence that the impact of climate change risks on customer concentration is more pronounced for (i) firms with greater corporate social responsibility performance, (ii) firms with greater corporate innovation, (iii) firms with higher fixed asset intensity, and (iv) firms not operating in environmentally sensitive industries. Overall, we document the importance of addressing climate change risks, thus informing policy decision making for firms operating in regions with high climate change risks.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"4 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145937973","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}
Dario Cottafava, Francesco Marengo, Giuseppe Emiliano Di Martino, Laura Corazza
The growing urgency of climate change demands educational programs capable of triggering rapid and stable transformative actions, as well as impact accounting protocols capable of assessing their long‐term effects. This study, thus, introduces a novel social impact accounting methodological framework for sustainability education for climate action (SECA)— accounting for the loops —based on system dynamics. This research applies the novel framework to a participatory case study of a university‐led community garden to identify leverage points that may affect a SECA educational activity. It integrates semi‐structured interviews with participants and stakeholders, qualitative inductive coding to identify relevant variables, and a causal loop diagram based on the identified variables to point out main leverage points that can amplify the positive impacts. Findings from the case study reveal that a sense of belonging and personal recognition activate reinforcing loops, while, counterintuitively, project size and community autonomy trigger balancing loops, increasing bureaucratic obstacles and required institutional support, which negatively affect participant motivation. The proposed approach offers both conceptual and methodological advancements for evaluating and designing sustainable community programs.
{"title":"From Impact Accounting to Accounting for the Loops: Activating Sustainable Communities for Climate Action","authors":"Dario Cottafava, Francesco Marengo, Giuseppe Emiliano Di Martino, Laura Corazza","doi":"10.1002/bse.70513","DOIUrl":"https://doi.org/10.1002/bse.70513","url":null,"abstract":"The growing urgency of climate change demands educational programs capable of triggering rapid and stable transformative actions, as well as impact accounting protocols capable of assessing their long‐term effects. This study, thus, introduces a novel social impact accounting methodological framework for sustainability education for climate action (SECA)— <jats:italic>accounting for the loops</jats:italic> —based on system dynamics. This research applies the novel framework to a participatory case study of a university‐led community garden to identify leverage points that may affect a SECA educational activity. It integrates semi‐structured interviews with participants and stakeholders, qualitative inductive coding to identify relevant variables, and a causal loop diagram based on the identified variables to point out main leverage points that can amplify the positive impacts. Findings from the case study reveal that a sense of belonging and personal recognition activate reinforcing loops, while, counterintuitively, project size and community autonomy trigger balancing loops, increasing bureaucratic obstacles and required institutional support, which negatively affect participant motivation. The proposed approach offers both conceptual and methodological advancements for evaluating and designing sustainable community programs.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"4 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145937974","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}
Surajit Bag, Gautam Srivastava, Susmi Routray, Andrea Chiarini
Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration and environmental performance, analyzing how sustainability information overload moderates the relationship between technological adoption and ESG sensemaking, and exploring the influence of regulatory uncertainty on the link between ESG sensemaking and environmental performance. Drawing upon organizational information processing theory (OIPT), the study develops and tests a conceptual framework using data collected from 610 firms. The results indicate that GenAI integration enhances environmental performance both directly and indirectly through improved ESG sensemaking. However, when sustainability‐related information becomes excessive, this positive effect weakens. In contrast, regulatory uncertainty amplifies the beneficial relationship between ESG sensemaking and environmental outcomes. These findings highlight that technology adoption alone does not guarantee sustainability gains; organizational interpretive capacity is important. This study extends OIPT by introducing ESG sensemaking capability as a distinct interpretive mechanism that bridges information‐processing fit and sustainability outcomes, distinguishing it from absorptive and dynamic capabilities. In addition to empirical evidence, we validate our findings through triangulation with real‐world use cases.
{"title":"Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective","authors":"Surajit Bag, Gautam Srivastava, Susmi Routray, Andrea Chiarini","doi":"10.1002/bse.70520","DOIUrl":"https://doi.org/10.1002/bse.70520","url":null,"abstract":"Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration and environmental performance, analyzing how sustainability information overload moderates the relationship between technological adoption and ESG sensemaking, and exploring the influence of regulatory uncertainty on the link between ESG sensemaking and environmental performance. Drawing upon organizational information processing theory (OIPT), the study develops and tests a conceptual framework using data collected from 610 firms. The results indicate that GenAI integration enhances environmental performance both directly and indirectly through improved ESG sensemaking. However, when sustainability‐related information becomes excessive, this positive effect weakens. In contrast, regulatory uncertainty amplifies the beneficial relationship between ESG sensemaking and environmental outcomes. These findings highlight that technology adoption alone does not guarantee sustainability gains; organizational interpretive capacity is important. This study extends OIPT by introducing ESG sensemaking capability as a distinct interpretive mechanism that bridges information‐processing fit and sustainability outcomes, distinguishing it from absorptive and dynamic capabilities. In addition to empirical evidence, we validate our findings through triangulation with real‐world use cases.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"4 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938017","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}
Companies are searching for ways to act sustainably while creating new business models focused on providing services via sustainable product–service systems (S.PSS). Yet, a considerable research gap persists regarding how B2B customers perceive and are willing to pay a price premium for S.PSS, influenced by operational and related costs. Utilizing structural equation modeling on data from 235 managers, this study finds that perceived benefits and supplier switching costs for S.PSS adoption indirectly affect customers' willingness to pay a premium, with customer attitudes serving as a mediator. Notably, corporate sustainability orientation affects attitudes solely through the perceived benefits of S.PSS. The results also confirm the direct effect of customer sustainability orientation on perceived benefits and attitude's direct effect on willingness to pay a price premium. The present study seeks to offer implications for both researchers and practitioners by advancing sustainability, servitization, and behavioral reasoning theory literature.
{"title":"Investigating Price Premiums for Sustainable Product–Service Systems: A Behavioral Reasoning Perspective on the Perceived Benefits and Switching Costs","authors":"Rıfgı Buğra Bağcı","doi":"10.1002/bse.70540","DOIUrl":"https://doi.org/10.1002/bse.70540","url":null,"abstract":"Companies are searching for ways to act sustainably while creating new business models focused on providing services via sustainable product–service systems (S.PSS). Yet, a considerable research gap persists regarding how B2B customers perceive and are willing to pay a price premium for S.PSS, influenced by operational and related costs. Utilizing structural equation modeling on data from 235 managers, this study finds that perceived benefits and supplier switching costs for S.PSS adoption indirectly affect customers' willingness to pay a premium, with customer attitudes serving as a mediator. Notably, corporate sustainability orientation affects attitudes solely through the perceived benefits of S.PSS. The results also confirm the direct effect of customer sustainability orientation on perceived benefits and attitude's direct effect on willingness to pay a price premium. The present study seeks to offer implications for both researchers and practitioners by advancing sustainability, servitization, and behavioral reasoning theory literature.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"29 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2026-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145938018","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}
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