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This paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.

The focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.

The results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.

The difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.

The paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.

This paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

The aim of this paper is to evaluate the significance of the link between corporate environmental and financial performance in order to show managers how an adequate management of environmental factors could contribute to the financial success of the firm.

The paper analyses the environmental and financial performance of a sample of 230 European companies. Under the stakeholder approach, the commitment to environmental performance is analysed and linked with the firms' financial improvement. The paper proposes a partial least squares model (PLS) for measuring corporate environmental and financial performance that seems to be the first time which has been applied in the field.

The results support the idea that enterprises which obtained higher rates of environmental performance show better financial performance levels in the future.

The lack of a long series of environmental performance data for organisations is an obstacle for a broader analysis. This research shows the usefulness of the multivariate modelling for analysing the environmental and financial performance of businesses.

In practice, this research may show managers the need of taking into account the environmental management factors when configuring the strategic policy of the firm and how environmental management can impact to the financial success of the firms.

The use of PLS modelling for measuring environmental and financial performance theoretical concepts and considering a sample of European companies for the empirical analysis.

This paper aims to investigate the link between a sustainable supply chain and companies’ financial performance (FP) and provide empirical evidence about the relationship between these two constructs. This link is an important, but still unclear, subject.

Multivariate measures of sustainable supply chain performance and companies’ FP are used for Granger causality tests on a large, diverse sample of 3,900 companies in a time frame of eight years (2004-2011).

Results indicate general bidirectional causality between sustainable supply chain performance and companies’ margins and revenue. However, the link between firms’ profitability and sustainable supply chain performance is unidirectional. In addition, the recent financial crisis altered this link between the studied constructs. Finally, a wide diversity in relationship patterns between sustainable supply chain performance and companies’ FP emerges when the full sample is divided into different geographical regions and economic sectors as specified by the Global Industry Classification Standard system.

This research makes recommendations for improving several processes, such as stakeholder evaluation of the sustainable supply chain performance of companies worldwide and manager testing of environmental policy outcomes.

Building on the mostly qualitative literature on sustainable supply chain performance and companies’ FP, this research provides quantitative evidence of the gaps between these constructs. This research contributes to the discussions of supply chain management, environmental practices and the drivers of companies’ environmental and financial success.

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.

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.

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.

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.

The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research.

Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions.

The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives.

The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks.

The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc.

This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area.

To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.

The evolution of technology from the most recent industrial age to the technology era better known as Industry 4.0 resulted in greater demand for horizontal, vertical and end-to-end digital integration. Prior studies show that Industry 4.0 adoption majorly influences the sustainability aspects in a supply chain network. The purpose of this paper is to identify the Industry 4.0 enablers of supply chain sustainability and further attempt to propose a research framework to bridge the theoretical gaps.

In this research study, the authors have used a systematic literature review methodology in the field of Industry 4.0 and sustainable supply chain management. The list of papers was downloaded from Scopus (www.scopus.com) database. Through strict screening, only journal papers were selected for conducting the review of the literature.

The review brings out some interesting findings which will be helpful for the research community. There have been limited research in the area of managing supply chain network sustainability through Industry 4.0 technologies. The authors found only 10 papers out of a total of 53 papers which emphasize on smart manufacturing, smart production system, smart warehouse management system, smart logistics and sustainability. Most of the previous research studies have ignored the social aspects of supply chain sustainability. Finally, the authors identified 13 key enablers of Industry 4.0 playing an important role in driving supply chain sustainability.

The strategies for Industry 4.0 should be refined and detailed to develop economic and social systems that can act flexibly to sudden changes in the system. Top management must be convinced for prioritizing investment support and creating a system that can facilitate technology convergence. Managers must also act on new models of employment and frame plans to continuously improve the system. In addition, managers must focus on establishing a collaborative platform to facilitate high-tech research and developments. Finally, it is essential to develop a performance management system for monitoring all actions in the supply chain network.

Integrating two independent subjects is the uniqueness of the current study. Here, Industry 4.0 and supply chain sustainability have been integrated to build the research framework, and in such a process, the authors have extended the existing knowledge base.