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Purpose: With a growing demand for safe, clean and affordable energy, emerging economies (EEs) across the globe are now seeking to create and rapidly develop renewable energy (RE) businesses. The success of these businesses often hinges on their ability to translate RE into sustainable value for energy consumers and the multiple stakeholders in this industry. Such value includes low production costs due to an abundance of natural resources (e.g. wind, water and sunlight) and public health benefits from reduced environmental pollution. With that in mind, this paper aims to gauge RE's potential for sustainable value creation and then develop an effective RE business strategy. Design/methodology/approach: This paper develops a structural equation model, conducts an exploratory factor analysis, confirmatory factor analyses with and without common latent factors and proposes a moderated mediation analysis to identify a host of factors that influence the success of RE businesses. Findings: This paper discovers that RE business performance is significantly affected by integrated vision, intellectual capital and social capital. Originality/value: To the best of the authors' knowledge, this paper is one of the first empirical studies that identify various factors influencing successful RE businesses in EEs such as Asian (e.g. China and India) and Latin American countries. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to provide a systematic literature review on the technological aspects of smart cities and to give insights about current trends, sources of research, contributing authors and countries. It is required to understand technical concepts like information technology, big data analytics, Internet of Things and blockchain needed to implement smart city models successfully. Design/methodology/approach: The data were collected from the Scopus database, and analysis techniques like bibliometric analysis, network analysis and content analysis were used to obtain research trends, publications growth, top contributing authors and nations in the domain of smart cities. Also, these analytical techniques identified various fields within the literature on smart cities and supported to design a conceptual framework for Industry 4.0 adoption in a smart city. Findings: The bibliometric analysis shows that research publications have increased significantly over the last couple of years. It has found that developing countries like China is leading the research on smart cities. The network analytics and article classification identified six domains within the literature on smart cities. A conceptual framework for the smart city has proposed for the successful implementation of Industry 4.0 technologies. Originality/value: This paper explores the role of Industry 4.0 technologies in smart cities. The bibliometric data on publications from the year 2013 to 2018 were used and investigated by using advanced analytical techniques. The paper reviewS key technical concepts for the successful execution of a smart city model. It also gives an idea about various technical considerations required for the implementation of the smart city model through a conceptual framework. [ABSTRACT FROM AUTHOR]

Purpose: Food sustainability is a world-acknowledged issue that requires urgent integrated solutions at multi-levels. This study aims to explore how food firms can improve their sustainability performance through digital traceability practices, considering the mediating effect of sustainability-oriented innovation (SOI) and the moderating effect of supply chain learning (SCL) for the food supply chain therein. Design/methodology/approach: Hierarchical regression with a moderated mediation model is used to test the proposed hypotheses with a sample of 359 food firms from four provinces in China. Findings: Digital traceability has a significant positive impact on the three pillars of sustainability performances among food firms. SOI (product innovation, process innovation and organisational innovation) mediates the relationship between digital traceability and sustainability performance. SCL plays moderating roles in the linkage between digital traceability and both product and process innovation, respectively. Originality/value: This paper contributes as one of the first studies to develop digital traceability practices and their sustainability-related improvements for Chinese food firms; it extends studies on supply chain traceability to a typical emerging market. This finding can support food sustainability practice in terms of where and how to invest in sustainability innovation and how to improve economic, environmental and social performance. [ABSTRACT FROM AUTHOR]

Purpose: As one of its major strategies, China has made a new plan to further expand High Standard Farmland (HSF) to all permanent basic farmland (80% of total farmland) for grain security over the next decade. Yet, what will be the impact of farmland infrastructure investment on agrifood systems? The paper aims to systematically evaluate the multiple effects (food security, economy, nutrition and environment) of expanding HSF construction under the context of the "Big Food vision" using an interdisciplinary model. Design/methodology/approach: An interdisciplinary model – AgriFood Systems Model, which links the China CGE model to diet and carbon emission modules, is applied to assess the multiple effects of HSF construction on agrifood systems, such as food security and economic development, residents' diet quality and carbon emissions. Several policy scenarios are designed to capture these effects of the past HSF investment based on counterfactual analysis and compare the effects of HSF future investment at the national level under the conditions of different land use policies – restricting to grain crops or allowing diversification (like vegetables, and fruit). Findings: The investments in HSF offer a promising solution for addressing the challenges of food and nutrition security, economic development and environmental sustainability. Without HSF construction, grain production and self-sufficiency would decline significantly, while the agricultural and agrifood systems' GDP would decrease. The future investment in the HSF construction will further increase both grain production and GDP, improve dietary quality and reduce carbon emissions. Compared with the policy of limiting HSF to planting grains, diversified planting can provide a more profitable economic return, improve dietary quality and reduce carbon emissions. Originality/value: This study contributes to better informing the impact of land infrastructure expanding investment on the agrifood systems from multiple dimensions based on an interdisciplinary model. We suggest that the government consider applying diversified planting in the future HSF investment to meet nutritional and health demands, increase household income and reduce carbon emissions. [ABSTRACT FROM AUTHOR]

Purpose: Public policy to promote corporate social responsibility (CSR) can be a tool used by the state to promote the creation of social value by multinational enterprises (MNEs) and their global suppliers. Yet, this aspect has been little explored in the literature on social value creation in international business. While there is a substantial literature on the interactions of public and private regulation of firm behaviour in the global economy, little is known about the emergence of local institutional environments aimed at creating social value from MNE activities. This paper aims to address this gap in the literature. Design/methodology/approach: Conceptually, the paper draws on the literatures on global production networks (GPNs) and on institutional approaches to CSR to grasp the local institutional environment for social value creation in MNEs and their suppliers. Empirically, the case of China is examined based on a review of literature, policy documents and interviews. The key questions the paper seeks to address is as follows: How can the emergence of local Chinese CSR standards be explained? How does the emergence of such CSR standards fit into wider policy objectives in the context of Chinese export-oriented growth? Findings: The paper argues that the emergence of CSR standards in China needs to be seen in the context of changing industrial policy objectives to enhance both the social and economic value of participation in GPNs. Specifically, the evolution of Chinese CSR standards corresponds to a shift from structural towards functional coupling in GPNs, associated with increased policy attention on enhancing local skills and technology. Taking the case of the textile and apparel sector as an example, the paper illustrates how the adoption of China's first CSR management system has taken place in a context of shifting strategic coupling objectives. Research limitations/implications: A lack of data does not allow any conclusions on the impact of the Chinese institutional environment on social value creation and economic upgrading at firm level. This question could be addressed in further research. In addition, the findings open new questions around possible synergies between local policies and MNE efforts on sustainability. Increasing cooperation between Chinese and international standard setters around CSR opens the question of whether this leads to a convergence of horizontal and vertical governance on sustainability in the apparel GPN. Practical implications: Findings show that there may be a window of opportunity for international practitioners to seek further dialogue with Chinese actors around promoting socially and environmentally sustainable business in a global economy. Originality/value: The paper contributes to a better understanding of changes in the institutional environment for social value creation for MNEs and their suppliers in a key emerging economy. It illustrates how institutional approaches to CSR and the GPN framework can be combined to grasp the institutional environment for social value creation in an international business context. [ABSTRACT FROM AUTHOR]

Purpose: This paper investigates the influence of political connections on sustainability disclosure in the context of China's Regulation 18. Design/methodology/approach: The study employs a quasi-experimental approach, utilizing difference-in-difference (DiD) analysis, dynamic DiD and propensity score matching to analyze the effects of politically connected independent directors on sustainability disclosure following the implementation of Regulation 18. Findings: Companies with politically connected independent directors show an improvement in sustainability disclosures after Regulation 18. This effect is stronger for firms facing high political pressure or lacking alternative political power. Additionally, the increase in value from sustainability disclosures compensates for the loss of politically connected independent directors, indicating a positive value impact of sustainability disclosures. Originality/value: This study provides novel insights into the corporate disclosure policy in China by investigating the impact of politically connected directors on sustainability disclosure. Additionally, it sheds light on the limitations of political power and its substitution effects within companies. [ABSTRACT FROM AUTHOR]

Purpose: Circular economy (CE) initiatives are taking hold across both developed and developing nations. Central to these initiatives is the reconfiguration of core supply chain management (SCM) processes that underlie current production and consumption patterns. This conceptual article provides a detailed discussion of how supply chain processes can support the successful implementation of CE. The article highlights areas of convergence in hopes of sparking collaboration among scholars and practitioners in SCM, CE, and related fields. Design/methodology/approach: This article adopts a theory extension approach to conceptual development that uses CE as a "method" for exploring core processes within the domain of SCM. The article offers a discussion of the ways in which the five principles of CE (closing, slowing, intensifying, narrowing, dematerialising loops) intersect with eight core SCM processes (customer relationship management, supplier relationship management, customer service management, demand management, order fulfilment, manufacturing flow management, product development and commercialization, returns management). Findings: This article identifies specific ways in which core SCM processes can support the transition from traditional linear approaches to production and consumption to a more circular approach. This paper results in a conceptual framework and research agenda for researchers and practitioners working to adapt current supply chain processes to support the implementation of CE. Originality/value: This article highlights key areas of convergence among scholars and practitioners through a systematic extension of CE principles into the domain of SCM. In so doing, the paper lays out a potential agenda for collaboration among these groups. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country's recent developments in sustainability accounting, management and policy, as well as to suggest possible future avenues of studies. Design/methodology/approach: This paper articulates the current status of researching sustainability accounting, management and policy in China that is instigated by the country's regulatory initiatives under its political economy. It highlights the papers accepted for the special issue, their areas of focus and the underlying characteristics. Findings: It points out that the accepted research papers concentrate on issues related to corporate social responsibility disclosures, sustainability reporting and environmental management in China from the perspectives of the domestic stakeholders. Research limitations/implications: Future studies are likely to be increasingly interdisciplinary in nature and requires academia, policymakers and practitioners to make better collaborative efforts in researching about China's sustainability and the efficacy of their engagement with stakeholders. Practical implications: Studies on alignment between China's further developments and UN's sustainable development goals (SDGs) are particularly considered desirable as the country continues its globalization initiatives. Education about sustainability accounting for the working professionals and their next generation is much needed for China in support of developing a more sustainable economy aligned with UN's SDGs. Social implications: Scholars in China actively developing their research interests in this field reflect critical thinking about the country's pursuit of sustainable development within a social-political economy that is dissimilar to the West. In the meantime, the country continues to develop into a significant stakeholder of the world's sustainability implying expectation of transparency in sustainability performance. Originality/value: With reference to the review exercise conducted for the special issue, it suggests that there are surging interests in researching accountability for sustainability across the local and international communities to facilitate much needed knowledge exchange. The country and indigenous culture of China, as well as its institutions in relation to sustainability, would require much further exploration in our world under globalization. [ABSTRACT FROM AUTHOR]

Purpose: The Chinese construction industry is experiencing a rapid growth these days. Due to the requirements of energy conservation, emission reduction and construction waste management, the development of prefabricated buildings (PBs) has attracted much attention in the Chinese construction industry. However, the development of PBs are still in their infancy in China, which have been negatively impacted by many obstacles. It is of great significance to clarify and analyze these obstacles for the purpose of promoting the development of PBs in China. Due to the wideness and complex features of obstacles, the existing literature exploring the research topic lacks comprehensiveness. The purpose of this paper is to systematically identify and discuss the obstacles that hinder the development of PBs in China. Design/methodology/approach: This paper adopts the method of news report analysis based on the news reports retrieved from China National Knowledge Infrastructure (CNKI) and nine major portals in China. The Term Frequency-Inverse Document Frequency (TF-IDF) method of content analysis was used to rank the obstacles according to their importance. Findings: A total of 79 obstacles to the development of PBs in China are identified, and the 79 obstacles are divided into 8 dimensions. Among the Top 20 obstacles, the government dimension accounted for the highest number of 5, the market and consumer dimension and development organization dimension were 4, Manufacturing Enterprise of Prefabricated Components (PCs) dimension, construction organization dimension and design organization dimension were 2, logistics enterprise dimension was 1, and industry association dimension was 0. Among them, the biggest obstacle is the high transportation costs. Research limitations/implications: First, data collection may not be very comprehensive. Second, this paper is only based on the obstacles in the development of PBs in China, and the universality of the management conclusions needs to be further strengthened. Practical implications: The research results help the stakeholders in the Chinese PBs industry to better understand the barriers hindering the industry development in a systemic way, which will help propose appropriate strategies to address these barriers. Originality/value: This paper clarifies the obstacles of China's PBs and makes an analysis, which is of great value to the development of China's PBs. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to understand the characteristics, factors and contingencies of social partnerships between multinational corporations (MNCs) and nonprofits in the context of sustainability that enable or impede the value creation outcome of the collaboration. Design/methodology/approach: A multi-case study with 12 social partnerships operating in China was investigated considering their relative representativeness and different value creation outcomes. Findings: The author presents a snapshot of the current state and unique differences of social partnerships in China, whereas the existing literature has mostly addressed the topic from a Western context. Moreover, the author highlights the key determinants and contextual features that influence the value creation outcome of social partnerships in China. Research limitations/implications: This study concentrates on the social partnerships in the largest emerging country context of China, and the representativeness of data collected from a small sample may be challenged. Likewise, the 12 social partnerships studied are similar in design but vary in sustainability focus. To test the validity of the theorizing, the study calls for future research to apply the proposed theoretical framework across various contexts across both developing and developed world. Practical implications: The paper provides guidance to corporate managers and nonprofit decision-makers on how to improve their social partner initiation, operations and governance so as to generate greater collaborative value out of social partnerships in the Chinese market. Social implications: This study contributes to the social partnership literature, which has been dominant in the Western context, by offering case evidences from China. Originality/value: The study shows that social partnerships are increasingly initiated and sustained in the context of sustainability and corporate social responsibility, with the majority oriented toward "satisficing" instead of "optimizing" and represented mostly with a "philanthropic" and "transactional" approach. The author particularly notes the salience of social exchange, with social partnerships serving as an indirect relational instrument for MNCs to navigate stakeholder relationships in the Chinese market, especially with the dominant resource holder such as the government. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to discuss how transnational universities create negative and positive social impacts on their host communities and what this means for campus sustainability and the expectation that universities contribute to sustainable development and to their local communities. Design/methodology/approach: Using mixed methods, a multiple case study approach and qualitative meta-analysis, this study considers six transnational university campuses in China in terms of their relationship with local communities. Findings: Because of the good reputation of universities generally, local residents tended to accord a social licence to operate (i.e. approval) to new university campuses. However, universities generally do not manage their social impacts, as well as many other industries and generally fail to consider the corporate social responsibility issues and the environmental, social and governance aspects of their activities. To improve their social licence to operate and grow and to meet expectations around "university social responsibility", campus developments should observe key international principles and human rights standards: full disclosure of information; effective community engagement; appropriate resettlement and livelihood restoration; effective harm reduction procedures; provision of local benefits (benefit sharing); monitoring and adaptive management and implement a grievance redress mechanism. Originality/value: This paper encourages broader thinking about sustainability in a higher education context and about what university social responsibility entails. Specifically, this study argues that the relationship between universities and their host communities also needs to be considered, especially during campus construction. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of the study is to show that divergent perceptions among regulators, the regulated and the associated regulatory bodies across multiple jurisdictions regarding the nature and functionality of cryptocurrencies hamper the development of a more comprehensive and coherent regulatory framework in curbing crimes and other related risks associated with cryptocurrencies. Design/methodology/approach: The study has used a descriptive doctrinal legal research method to investigate and understand the insights of existing laws and regulations in four selected jurisdictions concerning cryptocurrencies and how these laws could be further improved and developed to reduce crypto-related crimes. Furthermore, the study has also used a comparative research method to conceptualize the contours of the new legal discourse emerging from cryptocurrencies to adopt and implement a sound regulatory framework. Findings: The study illustrated that divergent regulatory treatment among different jurisdictions might suffocate novel digital innovations such as cryptocurrency. These fragmented regulatory approaches by various jurisdictions question the sustainability of the present national legislation adopted to regulate cryptocurrencies. Looking into other jurisdictional developments in regulating cryptocurrencies, it is apparent that a concerted regulatory approach is needed to minimize the abuse of this innovation. Research limitations/implications: The study has implications for regulators and policymakers to review the current regulatory framework for regulating cryptocurrencies to prevent regulatory arbitrage. The divergent legislative measures concerning cryptocurrency among different jurisdictions question the sustainability of these legislative initiatives, considering the evolving and borderless nature of cryptocurrency. Therefore, this paper will help regulators to consider the present legislative gaps in establishing a common global regulatory approach in the crypto sphere. Originality/value: The study contributes to the existing body of literature by examining the regulatory frameworks of four jurisdictions, namely, the USA, Canada, China and the EU, related to cryptocurrencies, with a discussion on the development of cryptocurrencies-related laws among these four jurisdictions and their sustainability in curbing crimes in the Darknet. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to study the mechanism of how the public universities have funded the campus sustainability projects in China, by identifying key actors and examining the processes. Design/methodology/approach: Besides a review of campus sustainability initiatives at higher education institutions in China, the case of Central University of Finance and Economics (CUFE) is selected to provide an empirical understanding of the campus sustainability management in a typical university. Findings: The paper points to dominant roles played by the state ministries in financing university conservation programs and the absence of a national policy framework and low sustainability proactiveness in a majority of higher educational institutions. It argues that more discretionary power and more policy deliberations are needed for the transformation. Research limitations/implications: Universities in China vary distinctively in status, operations and performance. In terms of campus sustainability management, the case of CUFE is highly representative as it shares more common features with universities that develop in a routine manner. Practical implications: With the financial support from government agencies, the campus conservation-oriented projects have been conducted and financially supported in hundreds of pilot universities, but failed in diffusing to more universities. This study identifies the barriers and challenges. Social implications: An in-depth understanding of the working mechanism in financing university sustainability initiatives will promote a discussion on China's policymaking process and will provide useful insights regarding its future policy options. Originality/value: China has conducted nationwide conservation-oriented campus constriction for almost a decade and many universities increase their investment in campus facilities and their operations; however, there is a lack of understanding of the rationale of the funding models and how they have been implemented. [ABSTRACT FROM AUTHOR]

Purpose To address the critical sustainability challenges currently faced by China, manufacturers in this country have committed to improve their environmental performance. To support this commitment, evidence suggests that Chinese manufacturers have mainly turned to the implementation of environmental management approaches such as ISO 14001, cleaner production, green supply chain management, circular economy and green lean. However, the adoption of other approaches such as total quality environmental management (TQEM) by Chinese manufacturers is less clear. The purpose of this paper is to fill this gap by providing light into fundamental issues regarding the implementation of TQEM in the manufacturing sector of China.Design/methodology/approach A survey-based exploratory study was conducted based on 119 Chinese manufacturing companies, and the data obtained were analysed using a combination of descriptive and inferential statistics.Findings The results revealed that in general, there is less awareness of TQEM in the Chinese manufacturing sector than other environmental and quality/operations improvement approaches such as green supply chain management, reverse logistics, ISO 9000, Six Sigma and lean Six Sigma. Thus, its degree of implementation is also lower than these approaches as well as ISO 14001. The results also indicate that although a company’s size is not associated with the implementation of TQEM, it is mainly large organisations and those that have adopted TQM those which will be mainly aware and have implemented TQEM. The study also reveals the drivers, results and challenges of TQEM implementation.Originality/value The paper extends the currently limited knowledge on TQEM, and its results are beneficial for managers who aim at effectively adopting TQEM to simultaneously improve the environmental, operational and financial performance of their organisations. The paper can also motivate organisations not currently embarked on the “green wagon” to contemplate the benefits that implementing TQEM, or any other environmental management approach, may bring to their operations and business. [ABSTRACT FROM AUTHOR]

Purpose: This paper investigates how the configuration of a supplier's sustainable operations practices (SOPs) with a high sustainable performance affects a buyer's organizational performance in the buyer-supplier dyad. Design/methodology/approach: This study first identifies the key SOPs using bibliometric and content analyses. Then, the research hypotheses are proposed using complexity theory and the resource-based view. This study applies fuzzy-set qualitative comparative analysis (fsQCA) on a sample of 74 buyer-supplier dyads in China to explore the configurations of a supplier's SOPs that may attain a high sustainable performance. An analysis of variance (ANOVA) is performed to test the effects of these configurations on a buyer's financial and operational performance. Findings: The empirical findings inform that six configurations of a supplier's key SOPs lead to a high sustainable performance, and are linked to a buyer's operational and financial performance. A buyer's financial performance is highest when its supplier adopts a combination of SOPs corresponding to the defensive, accommodative, and proactive sustainability strategies. A buyer's operational performance is relatively high when its supplier adopts a combination of SOPs corresponding to the defensive and accommodative sustainability strategies. Originality/value: This study is the first to draw on complexity theory and the resource-based view as complementary frameworks to analyze how the configuration of a supplier's SOPs with a high sustainable performance affects a buyer's organizational performance in the buyer-supplier dyad. [ABSTRACT FROM AUTHOR]

Purpose: Green product development is a pivotal way to achieve environmental sustainability. The purpose of this paper is to theorize and empirically test how environmentally specific leadership enhances the green product development performance from the perspective of the HRM system. In this regard, the authors investigate the mediating role of the strength of the HRM system to change with regard to the relationship between environmentally specific leadership and green product development performance. For a substantial explanation of the boundary condition, the authors investigate the moderating role of the green HRM on the relationship between environmentally specific transformational leadership and the strength of the HRM system. Design/methodology/approach: Based on climate strength theory, the authors use the three-wave survey data from 362 top or middle managers in the new energy industry of China. This study uses hierarchical linear regression and bootstrapping method to analyze the mediated moderation effect. Findings: Results confirm a positive effect of environmentally specific leadership and the strength of the HRM system on green product development performance. The authors also found the mediation effect of the strength of the HRM system and the moderation effect of green HRM are all significant. Originality/value: This study integrates the perspectives of both content-focused HRM and process-focused HRM and demonstrates why leadership and the HRM system could jointly enhance green product development performance in Asia. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the context of authoritarian and normative pressures. Design/methodology/approach: Content analysis is first applied to analyze the environmental sustainability reports of the sample enterprises from 2010 to 2017. Afterward, logistic regression analysis is used to analyze the coded data and examine the proposed hypotheses. Findings: The empirical evidence shows that having the state as the largest shareholder is positively, but not significantly, related to disclosure of water resources information. Water-sensitive industries are positively and significantly related to the disclosure of water resources information. Guanxi is negatively related to disclosure of water resources information, but not to the level of significance. The effect of the interaction term (Guanxi × Large) on disclosure is negative and also significant. Practical implications: It is necessary for enterprises to build environmental awareness, increase information transparency for better communication with stakeholders and also establish accountability mechanisms. For effective disclosure and higher information transparency, the Chinese Government should take measures to avoid the disruption of guanxi and ensure effective enforcement of laws. Social implications: Industrial organizations or supervisory institutions are advised to encourage firms to build awareness of water-related risks and environmental sustainability and to improve how they disclose water resources information to stakeholders. Originality/value: This study offers evidence of the determining factors of water resources information disclosure, a topic that has been rarely studied before. The evidence sheds light on how firms, especially those in China, have dealt with disclosure of water resources information in the context of authoritarian and normative pressures. [ABSTRACT FROM AUTHOR]

Purpose: Given advances in digitalization and automation, manufacturing employees are facing the increasing threat of being substituted by smart machines and robots. The purpose of this paper is to propose a framework that explains as well as can be used to study career sustainability of workers in the fast-paced, continuously changing manufacturing landscape. Design/methodology/approach: After tracing the evolution of manufacturing sector in China, the authors review existing literature on career sustainability and then propose a new framework. The authors then describe two fictive cases and illustrate the applicability of the four-dimensional framework in helping understand the lived experience of objects in these fictive cases. Findings: The proposed dynamic framework of career sustainability constituted by four intricately interconnected dimensions (i.e. resourceful, flexible, renewable and integrative) is useful in understanding the fictive cases and hopefully will guide future research on career sustainability in manufacturing or similarly fast-past, dynamically changing environments. Practical implications: The framework of career sustainability facilitates manufacturing employees to accurately evaluate the sustainability of their careers, whereby they can choose to continue, shift or re-orient their career paths during the transitional period toward digitalized manufacturing; it also enlightens employers to think about how to enhance the job security and engagement of workers by helping prolong their careers and re-design their career plans. Originality/value: This paper proposes a novel yet context-specific framework to understand and study sustainability of careers. In addition to helping us understand how careers evolve during transformational periods, it also offers fruitful avenues for further research. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify and systematically analyze the causal-effect relationships among barriers to circular food supply chains in China. Design/methodology/approach: Grounded in multiple organizational theories, this paper develops a theoretical framework for identifying relevant barriers to integrating circular economy philosophy in food supply chain management. The study uses 105 responses from Chinese food supply chain stakeholders including food processors, sales and distribution channels, consumers and government officials. It applies a fuzzy decision-making trial and evaluation laboratory (DEMATEL) method to examine the causal-effect relationships among the identified barriers. Findings: Overall, the results suggest two key cause barriers: first, weak environmental regulations and enforcement, and second, lack of market preference/pressure. Meanwhile, lack of collaboration/support from supply chain actors is the most prominent barrier. The key cause and prominent barriers are also identified for each of the supply chain stakeholder involved. Research implications: The study offers practical insights for overcoming barriers to integrating circular economy philosophy in the management of supply chains in the Chinese food sector, as well as in other contexts where similar challenges are faced. It also sheds light on which organizational theories are most suitable for guiding similar studies. Originality/value: To the best of the authors' knowledge, this is the first barrier study on circular food supply chains. The use of multiple organizational theories for the development of the theoretical framework is unique in barrier studies. The study offers insights from multiple stakeholders in the Chinese food supply chains. [ABSTRACT FROM AUTHOR]

Purpose The Chinese Government initiates the targeted poverty alleviation strategy to lift 70.17 million population out of poverty in five years time until 2020. The purpose of this paper is to investigate how the targeted poverty alleviation policy was implemented. The investigation focusses on the people’s voices, implementation challenges and implications for policy making and improvement.Design/methodology/approach A nationwide survey covering 2,075 households in 22 impoverished counties of 13 provinces was carried out in August, 2015, providing rich statistics and evidence for the paper. Literature review of China’s poverty alleviation history is also made to lay a research basis for the study.Findings There are diverse needs of the impoverished households of different ages and different poverty causes. The defects of the policy are revealed such as the impractical way of accurate poverty identification, the existence of poverty-returning problem and passive poverty alleviation.Originality/value The study of the paper investigates the current challenges for carrying out the targeted poverty alleviation and indicates implications for policy improvement. These contribute to the effectiveness and efficiency of the targeted poverty alleviation policy in China. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to contribute significantly to the empirical investigations related to the impact of sustainable supply chain management (SSCM) practices on performance in Chinese firms. The paper also aims to theorize and empirically assess a comprehensive SSCM practices and performance model. The model incorporates two aspects of SSCM practices: internal and external management, and analyses the impact on corporate sustainability performance from all dimensions.Design/methodology/approach This paper develops a conceptual model to investigate the impact of SSCM practices on the firm performance. Based on the data of 172 Chinese firms, this paper analyzes the impact of SSCM practices on firm economic performance, environmental performance, and social performance for each dimension by using PLS structural equation methods.Findings The results show that firm’s internal SSCM practices have a positive impact on firm’s environmental performance and social performance. Moreover, environmental performance and social performance are positively related to economic performance.Originality/value A comprehensive SSCM practices performance model is proposed and empirically assessed for Chinese firms. The results of this investigation support the hypotheses that SSCM practices are environmentally and socially necessary and are favorable for business. A series of approach and implications of SSCM practices is recommended. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to provide a longitudinal analysis of influences on China's financial sector's sustainability reporting practices, examines "green finance" disclosures and undertakes subsector comparisons. The state's impact on the quantity and quality of reporting practices is analyzed. Design/methodology/approach: Content analysis is used to examine the volumes, frequency and content of sustainability disclosures by China's financial institutions. Survival analysis is used to identify factors significant in firms' initiation of these disclosures. In total, 308 firm-year observations on disclosures are examined for 2007–2016. Findings: China's financial sector's sustainability reporting pieces of evidence an "emerging stage" (2007–2009), "developing stage" (2010) and "greening stage" (2011–2016). The roles of institutional theory and regulatory pressure in explaining Chinese financial firms' reporting behaviours are supported. Research limitations/implications: This study has several limitations. Firstly, given data restrictions, use of a relatively small sample size. Secondly, it examines different categories of disclosures made by financial firms, not more detailed content. Thirdly, is the potential overlap in disclosure themes under the classification scheme. Practical implications: China's financial sector's adoption of sustainability reporting has been institutionalized, mainly in its banking subsector, consistent with general regulatory pressures. Social implications: "Greening the finance system" is examined in China's context, as the country transforms from a resource and pollution-intensive to a green economy. Originality/value: The financial sector is normally excluded from in-depth qualitative research. This study examines China's financial sector's responses to recent governmental pressures on green finance disclosures. [ABSTRACT FROM AUTHOR]

Purpose Private firms in China are like the third child in a family, constantly struggling to establish their position in an environment favoring their state-owned and collective siblings. The purpose of this paper is to discover some long-term-oriented legitimacy building strategies for private firms in China.Design/methodology/approach This paper examines the effect of both internal and external institutional factors on long-term legitimacy for private enterprises. The authors integrate stakeholder perspective and institutional theory to provide a framework of building sustainable legitimacy.Findings The authors’ framework delineates that a private company can build sustainable legitimacy through catering long-term legitimacy conferring to constituents such as customers, social responsibility and patriotism in the external institutional environment.Practical implications The authors’ framework further indicates how private firms could leverage internal institutional environment through developing appropriate mission, culture, leadership and human resources practices in conformity to the demands of constituents for gaining long-term legitimacy.Originality/value This paper is the first to address the short-term nature of legitimacy building strategies proposed in the past literature. In addition, it is also the first attempt to explore the multiplicity in legitimacy in China in search of long-term legitimacy building approaches. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore Chinese consumers’ motivations to purchase luxury fashion products in the UK and how far sustainability plays a role in the decision-making process, by extending the consumer typology of translators, exceptors, selectors. The authors further add an additional dimension to defining “luxury”.Design/methodology/approach An exploratory design utilising multiple qualitative research tools (semi-structured interviews, focus groups) provides the basis for this research. A grounded analysis was applied.Findings Findings map motivational drivers to purchasing luxury products and establish a fourth consumer type “indulgers”. Well-being further emerged as a key characteristic that defines “luxury”.Research limitations/implications The sample size is limited to Chinese consumers purchasing luxury fashion in the UK, and thus may not be generalised.Practical implications This research helps managers to understand the consumer types and underlying motivations of Chinese consumers purchasing luxury fashion in the UK. As one of the largest target groups, this research informs managers on how to further capitalise on this market.Originality/value This paper creates a new consumer typology that not only categorises consumers according to their consumption aspects, but further identifies their underlying motivations to do so. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine whether the fit between innovativeness and lean practices (LPs) can affect triple bottom line (TBL) performance. Two types of fit are tested: fit-as-mediation in which innovativeness creates TBL performance through the mediation of LPs and fit-as-moderation whereby the effects of innovativeness on TBL performance are moderated by LPs. Design/methodology/approach: Structural equation modelling and moderated regression are used to test the fit-as-mediation and fit-as-moderation models using survey data collected from 241 manufacturers in China. Findings: The results show that innovativeness is positively associated with LPs that emphasize operational excellence. Innovativeness indirectly affects all three TBL dimensions through the mediation of LPs, and LPs do not moderate the effects of innovativeness. The applicability of fit-as-mediation model suggests directing attention towards integrating innovation and LPs within same organizational units to achieve improved TBL performance. Practical implications: The findings suggest manufacturers should involve employees within the same organizational unit embrace an integrated culture of innovativeness and LPs and avoid separate attention to innovativeness and LPs. Originality/value: This is the first study of which the authors are aware developing and empirically testing both fit-as-mediation and fit-as-moderation models within the same study to understand how innovativeness and LPs work together to influence TBL performance. This study extends the boundaries of current understanding by examining how, when and why the innovativeness – LPs–TBL relationship arises between constructs central to our theories. [ABSTRACT FROM AUTHOR]

Purpose: As supply chain sustainability has become more urgent than ever before, this study aims to provide a more nuanced understanding of how supplying firms' sustainability motives influence their compliance and commitment, as well as sustainable performance, as they respond to buyers' sustainable supplier management programs. Design/methodology/approach: To investigate the intriguing links among sustainability motives, compliance/commitment and sustainable performance of supplying firms, this paper draws on multidisciplinary literature and collects empirical data from 281 supplying firms in China to test the proposed model and hypotheses using structural equation modeling. Findings: Instrumental and moral motives make comparable contributions to compliance; moral motives exert stronger influence on firms' commitment to sustainable practices. In addition, although compliance has a greater impact on economic and environmental performance, commitment is far more robust in improving environmental and social performance. Research limitations/implications: Unlike most research on motives that has been theoretical, this study represents one of the few empirical analyses of how motives may affect sustainable performance. Examining the challenges from the perspectives of supplying firms, it also adds to the SSCM literature by making clear how compliance and commitment may differentially predict sustainable performance. Practical implications: Although instrumental and moral motives can be complementary in advancing sustainable practices, it is imperative for firms to integrate moral considerations into sustainability decision-making and move beyond compliance, if they are to contribute meaningfully to a better society and cleaner environment. Originality/value: This is the first large-scale empirical investigation on the links among motives, compliance, commitment and sustainable performance from the perspectives of suppliers. [ABSTRACT FROM AUTHOR]

Purpose - This paper aims to document and to illustrate highly usable research: a practical framework for realizing the sustainable operations of the high investment, technology-intensive high-speed railways in China. Also, for the first time, we draw a broad, metaphorical relationship between railways within a country to Chinese meridian lines within a human body. These are similar in enabling flows across the country and human body. Design/methodology/approach - Employing Chinese case studies, we attempt to apply methodological procedures involving operational, financial and developmental in realizing the sustainability of high-speed railways. Critical criteria are emphasized for efficiency, financial viability and long-term funding sustained development of high-speed railways in the Chinese context. Policymakers may utilize the illustrative framework in working toward specific recommendations that may be implementable. Findings - Three critical aspects to sustainability are operational, financial solvency and developmental. Our empirical investigations result in the working out of the procedural aspects as well. Based on this three-way classification, we design an evaluative framework for realizing sustainability of high-speed railways. Our insights are based on the social reality of China. Thus, we argue that cash handouts by government are necessary solutions, given the intensive capital investments required of high-speed railways for strongly positive externalities generated. On developmental aspects of sustainability, there should be rational, in-depth studies conducted so as to lead to rational choices of sites. Strong passenger flows coupled with affordability of fares are the twin guarantees of continuing, profitable performances. Practical implications - This work on sustainability is globally, most highly significant for two reasons. First, railway is one fundamental mean of transportation within China. Thus, the sustainability of railway matters to a majority of the 1.3 billion people. Second, transport volume of China's railway is the world's largest. By developing such a comprehensive methodology, we hope to enhance how top management of Chinese Railways may keep the high-speed railways sustainable into the future. Social implications - This paper is socially highly significant, especially in the context of what has happened in recent years in China's railway industry, and may contribute by providing both the regulators and management with an objective methodology in future projects assessment within high-speed railway. Originality/value - This paper develops an overall framework for enabling management to realize sustainability of high-speed railway within China. The ideas, concepts and methodologies are likely beneficial to top management, regulators and policymakers within the railway transportation, a state monopoly. [ABSTRACT FROM AUTHOR]

Purpose – This study aims to explore the experience of eight international companies, focusing on their strategies in sustainable innovations in China.Design/methodology/approach – This investigation is accomplished using a case study methodology. The research is based on the companies' secondary data and 47 semi-structured face-to-face interviews carried out in Chinese (Mandarin) between September 2010 and March 2012. Access to the selected companies was supported by WWF China.Findings – The findings of this study are summarised in a theoretical framework suggesting four different levels of multinational corporations' (MNCs') sustainability-driven innovations in China.Research limitations/implications – The paper is based on the research population of MNCs being WWF Climate Savers partners in China. The research sample has no Chinese-only companies.Originality/value – From the academic perspective this research is a qualitative analysis of the best practices in sustainable innovation of MNCs in China and an attempt to map them to a theoretical framework. From a policy-making perspective, this paper is a report on existing practices and positive experience in responsible industry leadership. For practitioners this study shows how to create profitable growth in harmony with environmental sustainability and good corporate citizenship. [ABSTRACT FROM AUTHOR]

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.Findings – As China takes on the role of workshop of the world, how do its businesses and their customers recognize and react to the need for corporate social responsibility?Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to digest format. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to identify the critical factors for enhancing social sustainability of the conservation of built heritage projects and to highlight the importance of addressing social sustainability in urban conservation. Design/methodology/approach – First of all, a list of social sustainability factors is compiled from the international literature and then verified by a panel of experts in the field of heritage conservation and laymen through a pilot study in Hong Kong. Afterwards, through a questionnaire survey carried out in Hong Kong for an urban conservation project, the citizens' responses were obtained and evaluated. Results were derived from factor analysis. Findings – The results indicated that social considerations should be incorporated for achieving social sustainability in urban heritage conservation. "Educational and local cultural promotion means", "Meanings of the place", "Social inclusion and psychological needs" and "Public participation and opportunity for skills development" were found to be the significant underlying factors for enhancing social sustainability of the case study project. Social implications – The underlying social factors found in this study can help enhance planning, management and implementation in conservation projects that should promote social well being in society. Originality/value – The case study provides a valid basis for an interesting analysis on the relevance of the social sustainability aspects to an urban conservation project that also provides insights for other urban conservation projects of a similar nature. The factors identified can form an evaluation framework to measure the social sustainability level of a significant urban conservation and revitalization project in practice. [ABSTRACT FROM AUTHOR]

Purpose – Although the Daodejing is a text that is more than 2,400 years old, its concepts regarding leadership nevertheless fit well into current discussions on sustainability and responsibility. This paper aims to explore these concepts. Design/methodology/approach – The paper focuses on the strategic aspects that can be found in the Daodejing's approach to leadership. Findings – The Daodejing offers interesting perspectives on the relationship between personal development and sustainability. Because of their topicality these concepts are moreover particularly interesting within the context of corporate culture and glocalization for multinational companies operating in China. Originality/value – The paper explores aspects of the philosophy of the Daodejing that often get neglected, but which offer interesting perspectives on current issues in management. [ABSTRACT FROM AUTHOR]

Purpose This paper analyzes the connection between the sustainability performance of Chinese banks and their financial indicators to explore whether sustainability regulations can be implemented without decreasing the financial performance of the banking sector.Design/methodology/approach The study examined reports and websites of Chinese banks, categorized different corporate sustainability aspects and conducted panel regression and Granger causality to analyze cause and effect variables.Findings The environmental and social performance of Chinese banks increased significantly between 2009 and 2013. Furthermore, a bi-directional causality between financial performance and sustainability performance of Chinese banks has been found. Based on institutional theory, this interaction may be influenced by the Chinese Green Credit Policy.Research limitations/implications The findings suggest that corporate sustainability performance and financial performance are not a trade-off but correlate positively. Further research is needed to analyze the effect of financial regulations, such as the Chinese Green Credit Policy.Practical implications According to the good management theory by Waddock and Graves (1997) that claims a positive impact of corporate social performance on financial performance, Chinese banks can invest in corporate sustainability to increase their financial success and re-invest parts of the additional returns – also called slack resources – in sustainability activities.Social implications Chinese banks are able to influence the economy to become greener and less polluting without sacrificing financial returns.Originality/value This is the first study to explore the sustainability performance of Chinese banks, including their products and services. [ABSTRACT FROM AUTHOR]

Purpose Although sustainability is a popular topic in the past decade, there is a lack of research to identify the driving factors for developing countries. The purpose of this paper is to investigate the driving factors for achieving eco-innovation.Design/methodology/approach An in-depth case study is employed to address the objective outlined above. A Chinese company with more than 1,200 employees was selected to address the research question.Findings By fuzzy decision-making trial and evaluation laboratory and interpretive structural modelling analysis, the driving factors for eco-innovation are identified, and the priority of different factors has also been extracted.Originality/value This is among the first studies to carry similar analysis regarding eco-innovation. More specifically, this is perhaps the first study to take this approach and to analyse this topic in a developing country. [ABSTRACT FROM AUTHOR]

Purpose: Sailing toward sustainability is becoming the strategic focus of shipping firms. Drawing on organizational information processing theory (OIPT) and the theory of planned behavior (TPB), we investigated the impact of digital transformation (DT) on shipping firms' sustainable management performance and the boundary conditions guiding this relationship. Design/methodology/approach: The authors examined the hypotheses by employing hierarchical linear modeling on two-wave time-lagged data from 189 shipping firm employees in China. Findings: The results suggest that a shipping firm's DT is positively associated with its sustainable management performance and that the relationship is strengthened by having better cross-functional and customer coordination mechanisms. Furthermore, our three-way interaction analyses show that while injunctive norms in a shipping firm's networks can strengthen the contingency roles of both cross-functional and customer coordination mechanisms, descriptive norms alone significantly influence customer coordination. Originality/value: Drawing on organizational information processing and planned behavior theories, the present research provides new insights into leveraging DT for sailing toward sustainable success. Moreover, this study extends the current understandings of the boundary conditions of the relationship between DT and sustainable management performance by showing the two-way and three-way interaction effects of coordination mechanisms and subjective norms. The findings of the present research can be utilized as effective strategies for promoting sustainable management performance. [ABSTRACT FROM AUTHOR]

Purpose: The growing awareness of climate risks associated with food safety issues has drawn the attention of stakeholders urging the food industry to carry out a sustainable food safety management system (FSMS). This study aims to investigate whether the critical success factors (CSFs) of sustainable FSMS can contribute to achieving climate neutrality, and how the adoption of FSMS 4.0 supported by the Industry Revolution 4.0 (IR 4.0) technologies moderates the impact of the CSFs on achieving climate neutrality. Design/methodology/approach: Survey data from 255 food production firms in China and Vietnam were utilised for the empirical analysis. The research hypotheses were examined using structural equations modelling (SEM) with route analysis and bootstrapping techniques. Findings: The results show that top management support, human resource management, infrastructure and integration appear as the significant CSFs that directly impact food production firms in achieving climate neutrality. Moreover, the results demonstrate that the adoption of FSMS 4.0 integrated with the three components (ecosystems, quality standards and robustness) significantly moderates the impact of the CSFs on achieving climate neutrality with lower inputs in human resources, infrastructure investment, integration and external assistance, and higher inputs in strengthening food safety administration. Originality/value: This study provides empirical findings that fill the research gap in understanding the relationship between climate neutrality and the CSFs of sustainable FSMS while considering the moderating effects of the FSMS 4.0 components. The results provide theoretical and practical insights into how the food production sector can utilise IR 4.0 to attain sustainable FSMS for achieving climate neutrality. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the effect of mergers and acquisitions (M&As) on corporations' environmental, social and governance (ESG) performance and values in the Chinese financial market. Design/methodology/approach: This study collected data covering 158 Chinese listed companies that have successfully completed at least one M&A activity between 2011 and 2020. Fixed effect and random models based on the Hausman test are adopted to mitigate potential heterogeneity issues in the selection. Findings: Results show that acquiring targets with high ESG performance can help increase their own ESG performance, which in turn increases their market values. Heterogeneity and robustness tests also provide consistent results. Findings further confirm the bidirectional correlation between ESG and M&As, and then enrich related literature by suggesting the importance of utilizing M&As as a driver to increase corporate ESG performance. Originality/value: This study embodies the practical implications of ESG and M&A. Managers, investors and policymakers can highly benefit from the results through practical applications. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the factors that influence young green actual consumption behavior (GACB) by examining the relational and technological aspects that are dependent on technology and youth green buying intention (GBI). Additionally, this study endeavors to examine the moderating effect of adolescent green organizational citizenship behavior (OCB) on the association between young consumer GBI and young GACB. Design/methodology/approach: The data for this study was collected from a sample of 282 university students located in the southern region of China. A time lag approach was used in this study, with data being gathered during two separate intervals spaced apart by duration of two months. Findings: The findings of this study demonstrate that both technological and relational factors play a significant role in predicting young consumer GBI, which in turn predicts young GACB. Additionally, the results indicate that GBI is a crucial facilitator in the investigation. Furthermore, the results reveal that young green OCB serves as a significant moderator, enhancing the association between young consumer GBI and young consumer GACB. Originality/value: The present study provides a novel perspective on the examination of how technology and relational factors impact young consumers, offering a deeper understanding of their intentions and actual consumption behavior. The findings of this study offer both theoretical and practical implications for academics, policymakers, senior managers and practitioners, providing valuable insights into the field. [ABSTRACT FROM AUTHOR]

Purpose – Building energy efficiency retrofit (BEER) not only provides excellent opportunities to reduce overall energy consumption of buildings in a city but also encourages environmental protection, the rational use of resources, and occupants' healthcare, which all contribute towards the sustainability of existing buildings. However, there is a lack of effective performance indicators to measure the sustainability of BEER projects. The aim of this paper is to formulate a list of key performance indicators (KPI) for the sustainability assessment of BEER in hotel buildings. Design/methodology/approach – First, a literature review and in-depth interviews with industry experts and academic researchers were conducted, which filtered the performance indicators for assessing sustainability. Second, a questionnaire survey was conducted to collect data from various groups of experts to analyze the significance of the selected performance indicators. Finally, a model based on fuzzy set theory was designed to identify the key performance indicators (KPIs) for the sustainability of BEER. Findings – Eight KPIs were identified based on fuzzy set theory in this study. They are: quality performance, hotel energy management, cost performance, project profitability, energy consumption and resources saving, health and safety, stakeholder satisfaction, and innovation and improvement. Practical implications – The KPIs of sustainability of BEER identified for hotel buildings in China in this study can be useful reference for other similar research. However, with the different requirements for building types and building ownerships, the KPIs of sustainability of BEER for different buildings may be variable. The findings in this study may not be directly relevant to other types of building. Originality/value – Key performance indicators for the sustainability assessment of BEER in hotel buildings in China are identified and analyzed in this study. The KPIs can help decision-makers to identify an optimal solution between alternatives, which presents the maximum sustainability performance. [ABSTRACT FROM AUTHOR]

Purpose: As an increasingly important variable in the career field, career sustainability has received particular attention, yet few empirical studies have been conducted to examine its antecedents. The authors propose a moderated mediation model based on the goal-setting theory and the wise proactivity perspective for exploring when and how self-goal setting can influence career sustainability. Design/methodology/approach: The authors use a time-lagged design and collect three waves of data from 1,260 teachers in basic education schools in China. The authors test the proposed hypotheses with SPSS 26.0 and Mplus 8.3. Findings: The results show that self-goal setting positively relates to career sustainability and that career crafting plays a mediating role in this relationship. This relationship is strengthened when perceived organizational goal clarity is high. Originality/value: The authors extend the application scenarios of the goal-setting theory to the field of career research and find out that self-goal setting is also a self-initiated and wise antecedent of career sustainability. From a wise proactivity perspective, the authors examine the mediating mechanism of career crafting to make positive career outcomes. Furthermore, the authors consider the impact of perceived organizational goal clarity as a boundary condition and broaden the understanding of "when to wise proactivity" from the goal-setting theory. [ABSTRACT FROM AUTHOR]

Purpose: This article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries. Design/methodology/approach: Using a historical approach, we set out to discuss the systematic use of "folk contract" as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts. Findings: The findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An "open ledger" bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and "face" value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment. Originality/value: From the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature. [ABSTRACT FROM AUTHOR]

Purpose: With increasing environmental issue and problems, this study aims to explore how the female directors' foreign experience and corporate green commitment in emerging economics like China from 2008 to 2020. Design/methodology/approach: The authors draw data of all 'A' share listed firms listed on Shanghai and Shenzhen stock exchanges from 2008 to 2020 from the renowned Chinese database China Stock Market and Accounting Research (CSMAR). The study's data collection start from 2008, because data about green commitment are not available on CSMAR before 2008 and final year is 2020 because data about green commitment is available at the time of data collection. After dropping observations with missing data, the study's final sample contains 20,255 firm year-observations. Finally, in accordance with prior studies, the authors classified enterprises according to the "China Securities and Regulatory Commission" (2012) to categorize firms. Findings: The authors find that female directors' foreign experience enhances the green commitment in Chinese listed companies. In additional analysis, the authors find this relationship is more pronounced when one or more foreign directors. The study's findings are robustness to different economic techniques and alternative measure of dependent variables and endogeneity concerns. Overall, the study's findings show that female directors with foreign experience transmit environmental and sustainable knowledge and practices to Chinese companies. Originality/value: First, the authors believe that this is the first study to analyze the impact of the overseas experience of female directors on corporate green commitment. Most previous studies have examined the influence of the presence of female directors or different attributes such as age, education and independence of female directors on board decisions, in order to protect the interests of multiple stakeholders (Elmagrhi et al., 2019; He and Jiang, 2019; McGuinness et al., 2017). This study finds that, in addition to other different attributes, the foreign experience of female directors also has a significant role in promoting corporate green commitment. By pushing corporate green commitment, these women directors leverage their experience in advanced economies abroad to add to the Chinese government's environmental and sustainability goal of achieving net zero carbon by 2060. As such, this is one of the first studies to highlight the experiences of female directors in transferring environmental and sustainability practices to Chinese companies. Second, the authors add to the literature by integrating two important board perspectives, such as gender diversity and the impact of foreign experience on corporate green commitment. Previous research has explored the presence or absence of female directors on board or foreign experience. However, this study adds to the literature by introducing important attributes of the influence of female directors' foreign experience on decision making. Third, this study provides evidence on the impact of foreign independent directors on the board. The authors document foreign independent directors enhance the relationship between female directors' foreign experience and corporate green commitment. The study's findings complement previous research by Liang and Renneboog (2017), showing that female directors with foreign experience transfer advanced levels of environmental and sustainable practice knowledge to Chinese companies. [ABSTRACT FROM AUTHOR]

Purpose: Manufacturers are facing growing institutional pressures to enhance the manufacturers' sustainability. Establishing appropriate environmental strategy and implementing green supply chain integration (GSCI) are imperative initiatives for them. Nevertheless, prior research has predominantly examined the individual net impacts on sustainable performance. Drawing on the strategy-structure-environment (SSE) framework and configurational perspective, this study investigates the synergistic effects and multiple equivalent combinations of environmental strategy and GSCI under diverse institutional forces. Design/methodology/approach: To empirically validate this relationship, the present study utilizes fuzzy-set qualitative comparative analysis (fsQCA) to analyze two-wave survey data collected from 317 manufacturers in China. Findings: The findings indicate that individual dimension of environmental strategy and GSCI is not independently necessary. However, when combined, this results in seven equifinal configurations that lead to high sustainable performance. Combining all dimensions of environmental strategy and GSCI leads to the simultaneous achievement of high environmental, economic and social performance under perceived social pressure. Practical implications: This study offers firms the flexibility to select from a range of pathways, allowing the firms to strategically filter and develop diverse combinations of environmental strategy and GSCI. These choices empower firms to enhance the firms' sustainable performance while navigating various institutional forces. Originality/value: This study contributes to the existing literature by utilizing the SSE framework to investigate the configurational paths that influence sustainable performance. Additionally, this work introduces the fsQCA method to enhance the understanding of sustainable performance in the literature. [ABSTRACT FROM AUTHOR]

Purpose: Given that environmental issues have become increasingly critical in business operations, from the lens of guanxi, this study explores the impact of relational capital on green innovation in a knowledge-driven context of new energy enterprises. Additionally, the moderating effect of corporate environmental responsibility (CER) on the above relationship is analyzed. Design/methodology/approach: This study takes 162 Chinese new energy enterprises from 2010 to 2020 as the research sample. For empirical analysis, factor analysis is adopted to comprehensively measure relational capital, while green innovation is embodied in two dimensions, namely radical green innovation (RGI) and incremental green innovation (IGI). Findings: Relational capital significantly promotes RGI and IGI. Moreover, it is found that implementing CER strengthens the positive relationship between relational capital and RGI but weakens the positive relationship between relational capital and IGI. Originality/value: It is evident that existing literature on green innovation mainly focused on a single perspective rather than from different dimensions. In addition, few scholars have drawn from stakeholder theory to elucidate the interaction of relational capital with corporate responsibility practices. In this regard, this study examines the link between relational capital and green innovation while examining the moderating effect of CER, which provides valuable insights for future research on relational governance and innovation management. Furthermore, this study innovatively centers on new energy enterprises in China, which are pioneers and facilitators of green development, as the research subject. Considering relevant studies are still nascent in this domain, our empirical results are of extensive practical guidance for managers and practitioners to promote environmental sustainability. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the impact of managerial power distance on the corporate sustainability performance of Chinese firms and to explore the regulatory role of corporate digitalization in the Chinese capital market. Design/methodology/approach: The study collects data from 2,632 A-share Chinese non-financial firms listed on Shanghai and Shenzhen stock exchanges during the period from 2010 to 2020. The authors apply different panel data regression techniques (fixed effects, GMM-System) to investigate the impact of managerial power distance on corporate sustainability performance and to explore the regulatory role of corporate digitalization in the Chinese capital market. Findings: The results of the study show a positive relationship between high managerial power distance and the sustainability performance of Chinese non-financial firms. This positive relationship is particularly pronounced in Chinese state-owned enterprises (SOEs). The results also show that corporate digitalization increases the sustainability performance of Chinese firms. Further, corporate digitalization weakens the positive relationship between high-power distance and the sustainability performance of Chinese firms. These results are robust to alternate sustainability performance measures and various regression techniques. Originality/value: To the best of the authors' knowledge, this is the first study that investigates the regulating impact of corporate digitalization on the relationship between managerial power distance and corporate sustainability performance in China. [ABSTRACT FROM AUTHOR]

Purpose: This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally. Design/methodology/approach: A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization. Findings: Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA. Originality/value: The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings. [ABSTRACT FROM AUTHOR]

Purpose: Using the moral responsibility theory of corporate sustainability (MRCS) framework , the study examined Chinese textile and apparel (T&A) manufacturers' moral duty positions, goals and structures toward sustainability, with a goal of creating a spectrum of corporate sustainability (CS) performance. Design/methodology/approach: An online survey method was employed to investigate participants' views on their companies' perceptions, goals and structures toward each of the listed sustainability-related activities. Findings: The results showed that all participants expressed their companies have moral responsibilities toward some aspects of sustainability. Particularly, they viewed that their companies emphasize labor relations (LR) and righteous operation (RO) activities over environmental protection (EP) or public welfare involvement (PW) activities when fulfilling their sustainability responsibilities. After analyzing each response by following MRCS, 41 companies were categorized as occasionally sustainability corporations. The remaining 259 responses were categorized as consistently sustainability corporations in selective areas. Originality/value: The study for the first time revealed the sustainability-related activities that most respondents in Chinese T&A manufacturing industry perceived as perfect or imperfect duties. Findings add knowledge to the area of corporate moral responsibility toward sustainability and show a spectrum of Chinese textile and apparel manufacturers' sustainability performance, empirically supporting MRCS. [ABSTRACT FROM AUTHOR]

Purpose: The study aims to explore how young consumers perceive and adopt the online e-waste collection platform, by developing a conceptual framework that integrates the theory of planned behavior, the technology acceptance model and the perceived risk. Based on conceptual framework, the study further identifies factors that positively or negatively influence the Chinese millennials' decision on the use of online collection platform. Design/methodology/approach: The study conducts a questionnaire survey from 807 Chinese millennials living in urban and rural areas. Based on the collected data, the partial least squares structural equation modeling (PLS-SEM) is employed to conduct PLS path modeling and multi-group analysis. Findings: The study results support the proposed conceptual framework and confirm its robustness in investigating Chinese millennials' intentions to adopt online e-waste collection platform. The findings suggest that the perceived usefulness, perceived ease of use, attitude, subjective norms and perceived behavioral control have positive impact, while perceived risk has negative impact on the behavioral intentions of millennials on the adoption of the platform. Originality/value: With the emergence of Internet technology, online e-waste collection platform has arisen as an innovative and alternative solution to improve environmental sustainability by encouraging e-waste collection through formal recycling channels in China. In order to divert the consumers from informal recycling channels to online e-waste collection platform, it is necessary to understand what factors impact the adoption of this platform among consumers. The study provides theoretical contribution and practical implications relevant to regulators and practitioners to encourage the adoption of online e-waste collection platform. [ABSTRACT FROM AUTHOR]

Purpose – The aim of this study is to examine the roles of social identity and perceived cultural distance in forming the attitude of Hong Kong residents toward the relaxation of the individual visit scheme (IVS). Design/methodology/approach – Face-to-face interviews with local Hong Kong residents were conducted. A total of 24 respondents’ interviews were qualified for qualitative analysis using the snowball sampling technique. Findings – The perceived positive and negative impacts, social identity and perceived cultural distance of Hong Kong residents were important in explaining their attitude toward tourism development. Perceived cultural distance influenced both the perceived negative impacts and social identity of residents, which, in turn, affected their attitude toward mainland Chinese tourists and tourism development. Research limitations/implications – The sample size for the interviews was relatively small; however, it was acceptable for qualitative studies. Practical implications – First, the Hong Kong Government should enhance civic education among mainland Chinese tourists to reduce their cultural conflicts with Hong Kong residents. Second, the Hong Kong Government should enhance national education among Hong Kong residents to mitigate the negative influence of the relaxation of the IVS. Originality/value – This study sheds light on the roles of perceived cultural distance and social identity in the attitude of residents toward tourism development, thus narrowing research gaps. Moreover, the current study applies an intercultural-interaction perspective, social identity theory, common in-group identity theory and social distance theory to understand resident attitude toward tourism development. [ABSTRACT FROM AUTHOR]