With the development of the global economy and ship** industry, sustainable ship**
has attracted the attention of both the industry and academia. However, the concept of …

This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

The environmental, social, and governance (ESG) data provided in firms' sustainability
reports is often unaudited. If ESG information disclosed by firms is not reliable, a firm's …

Corporate social responsibility is the balance between a firm's economic outcomes and
environmental protection. However, investors face increasing difficulties in selecting assets …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …

While sustainability research is expansive, studies of business‐internal practices and
resulting sustainability outcomes are largely unexplored. This research fills this gap by …

Context Relatively little research exists on a practical level of sustainable strategies, and
organizations must concentrate and appreciate the gravity of the issue. Academicians have …

While there is abundant literature in the field of performance measurement systems and
performance management practices (PMM), there is little research into how the current …

Purpose Sustainable development is key to firms' competitiveness, survival, growth and
profitability, although sustainability emerges as a great challenge. The aim of this study is to …

The unprecedented growth of global cities together with increased population mobility and a
heightened concern regarding climate change and energy independence have increased …