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This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.

Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.

EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.

This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.

Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.

The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

Sustainable development has become increasingly urgent due to significant environmental and social challenges, and sustainable food consumption has emerged as a critical component of this development. This study examined Greek consumers’ sustainability preferences and explores consumer segments related to demographics and food choices.

An online survey of 285 consumers from Attica, Greece, reported on a wide range of factors: environmental and health-related attributes, food waste, food miles, fair trade and sustainability perceptions.

Five factors affecting food sustainability preferences were identified: environmental attributes, unhealthy preferences, organic qualities, local and seasonal attributes, and sustainability attitudes. Based on these factors, three consumer segments were discovered. Ecocentrics displayed strong attitudes towards sustainability; conformists exhibited a higher preference for conventional, Western-type diets; and convenientarians showed a preference for quick and affordable meals with limited concern for sustainability. Demographics (gender and age) and food consumption were associated with food sustainability preferences. Despite the financial constraints faced by most Greek consumers, food preferences and consumption patterns were consistent with sustainability principles, which may be explained by the long-standing tradition of the Mediterranean diet.

This study is not without limitations. The cross-sectional design prevents establishing causal relationships between demographic factors and sustainability preferences. Future research should explore longitudinal studies to assess how consumer preferences and sustainability behaviours evolve over time, particularly in response to environmental and economic changes. This would provide deeper insights into the durability and evolution of sustainability preferences. The sample used in this study was drawn from the Attica region, which is largely urban. Therefore, the findings may not be generalisable to other parts of Greece, especially rural areas where sustainability practices and food choices might differ. Future research should include more diverse geographic samples to better understand regional variations in consumer behaviour, particularly in rural settings.

These findings strongly suggest the necessity of raising awareness regarding sustainable fast-prep meals, meat-substitute products and plant-based options that are local and organic.

Furthermore, the recognition of gender and age as significant determinants of sustainable food behaviours challenges traditional assumptions and stereotypes about consumer behaviour, highlighting the need for a more inclusive and diverse approach to sustainability, that takes into account the varying perspectives and experiences of different demographic groups. This alignment between demographic characteristics and sustainable food behaviours underscores the need for targeted interventions and strategies to promote sustainability across diverse demographic groups. Ecocentrics have higher rates of marriage and parenthood, indicating that family dynamics might encourage more sustainable food choices.

The contribution of this study is twofold: (1) it provides data on consumer perceptions in an economically challenged Mediterranean country and (2) it offers new evidence on the actual size of sustainable/non-sustainable consumer segments in Greece. Understanding these consumer behaviours is crucial for developing targeted strategies that support sustainable practices and address the specific needs of low-income Mediterranean countries. By investigating these dynamics, this study provides valuable insights into the broader Mediterranean region, offering a framework for policymakers and businesses to address the evolving preferences and constraints of these consumers.

The European Union (EU) and European companies are striving for net-zero carbon targets by 2050 and are therefore focused on urgent decarbonization efforts. Manufacturing contributes to 20% of European carbon emissions, although the primary challenge lies in supply chain (SC) emissions, which highlights the field's need to transform. Amid the dissonance between public and private net-zero commitments and persistent carbon emissions, uncertainties surround the development of net-zero carbon supply chains (NZCSCs). This paper aims to address this lack of knowledge by presenting an exploration of the development of NZCSCs within the EU through 2050.

Using a real-time Delphi methodology and tool from durvey.org, this study involves a multiphase panel discussion process with 67 SC and sustainability experts. Twelve prospective theses for NZCSC development in the EU were formulated through desk research, interviews and an expert workshop. The panel assessed these theses in terms of impact, desirability and anticipated occurrence year and provided justification for their evaluations.

The study identifies three clusters that influence NZCSC development, comprising 68 implications that scholars, managers and policymakers should consider during this transition.

This study contributes to the available information regarding NZCSCs by offering insights from a multilevel perspective into the influences on NZCSC development in the EU's manufacturing sector.

In recent years, researchers and practitioners have paid a great deal of attention to the circular economy (CE) due to its potential social and environmental benefits. However, limited attention has been devoted in the literature to studying the barriers to CE implementation in the apparel retail industry in emerging and developing nations besides China. Consequently, the purpose of this paper is to analyse the barriers to implementing CE in the Indian garment retail market.

This exploratory study uses a comprehensive literature analysis to identify the micro-level impediments to CE adoption in India's garment retail industry. The study aims to identify these barriers using a Delphi process, consisting of three stages. The first stage involves literature reviews and expert opinions, while the second and third stages involve survey methods with 14 industry professionals and academics. The use of the two primary data sources allows for triangulation of the data, which improves the validity of the findings and enables broader conclusions to be drawn from the results.

This study indicates that the top three challenges to implementing CE principles in the Indian apparel retail industry are “standards and regulation barriers” (84%), “strategic barriers” (82%) and “supply chain management and technology barriers” (79%). Strategies for overcoming these obstacles include gaining top management support, coordinating supply chain components, training and employee motivation.

This study considers only Indian apparel retail industry, and the practical implications could potentially limit the study to emerging Asian economies.

To the best of the authors’ knowledge, this is the first research of its type to explore CE obstacles at the organizational level in the Indian garment retail business. Thus, it contributes to a greater understanding of the topic and enables practitioners to develop effective policies and business strategies for CE and sustainability.

This study examines firms' strategic entrepreneurial behaviors based on the interaction of regulatory institutions and entrepreneurs' cognition, human capital, and social capital capabilities.

Data was collected from 450 exporting companies in Türkiye, which is a developing economy. Smart PLS 4.0 and SPSS 24.0 software were used to analyze the data. The data were examined using structural equation modeling, confirmatory factor analysis, average extracted variance, composite reliability, and Cronbach's alpha analyses.

The findings show that entrepreneurial cognition, social capital, and regulatory institutions influence each other, this relationship is not confirmed in managerial human capital. Moreover, while managerial cognition affects strategic entrepreneurship behavior, this effect was not supported for managerial human capital and managerial social capital. However, it was determined that only entrepreneurial cognition mediates the relationship between regulatory institutions and strategic entrepreneurial behavior.

This research enables entrepreneurs to understand, navigate, and appreciate the significance of the interactions between regulatory institutions and dynamic managerial capabilities in decision-making. Additionally, the study allows policymakers to develop evidence-based policy designs that equip entrepreneurs with the insights needed to succeed in a competitive and regulatory complex environment.

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By using a theory of natural resource-based view, this study aimed to analyse the influence of leadership styles and innovation capabilities on green purchasing in the public sector organizations of a developing economy.

Data was collected from 199 purchasing professionals of public sector organizations, and hypotheses were tested through a quantitative method using partial least square-structural equation modelling with the help of SmartPLS version 4 to validate the measurement model.

This study identified that transformational leadership and delegation style of leadership have a significant and positive effect on innovation capability and green purchasing. Similarly, innovation capability mediates the relationship between leadership styles and green purchasing. However, transformational leadership found a more substantial effect on innovation capability and green purchasing than the delegation leadership style.

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, addressing the important issues of how leadership styles and innovative capabilities (IC) can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, it addresses how leadership styles and IC can improve green culture, specifically green purchasing, to enhance ecological sustainability.

The present research aims to analyze the influence of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, examining the intermediary roles of Circular Economy Capability (CEC) and Green Ambidexterity Innovation (GAI) within this primary relationship. In particular, the study seeks to answer the following Research Questions (RQs): (RQ1), does GSCM exert a positive impact on wineries’ SP? (RQ2), does CEC play a mediating role in the interconnection between GSCM and wineries’ SP? And (RQ3), does GAI function as a mediator in the interplay between GSCM and wineries’ SP?

The research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the hypothesized theoretical model using primary data collected from 196 Spanish wineries from September 2022 to January 2023.

The results reveal a positive relationship between GSCM and SP in Spanish wineries, as well as the existence of positive partial mediations of CEC and GAI in this main linkage, which allows an affirmative answer to the three RQs formulated.

Distinguished by its innovative exploration, this research marks a pioneering effort in the uncharted field of scrutinizing CEC and GAI as mediating factors in the GSCM-SP nexus, thereby enriching the existing body of knowledge and opening new avenues for future academic research on sustainability in the wine industry.

This study aims to investigate the impact of information and communication technology (ICT) investment on the micro, small and medium enterprises (MSME) profitability in the Indian context.

This study used a framework based on the ICT investment and firm size, measuring the impact on profit before depreciation, interest, tax and amortisation of MSME by taking a random sampling of 300 Indian MSME manufacturing firm’s secondary data from the Prowess database. This framework was analysed using the design of experiment (DoE) technique.

The study showed that ICT investment has a significant positive relationship with profitability. This study examines the different ICT investment levels to predict investment strategies and fine-tune profit targets. The critical finding is that ICT investment maximises profit at one million rupees. This discovery aids MSME leaders’ sustainable business decision-making.

This study has an explicit limit to the Indian context, where the firm requirements of countries are different, and these findings need to be validated with many operating variables and applied to more firms with more data. Even so, as a theoretical implication, this study took a novel approach to ICT adoption (through ICT investment) in the Indian MSME sector with guiding levels of ICT investment for each type of firm (i.e. micro, small and medium). This study opens new avenues for investigating researchers and stakeholders by exploring other factors responsible for ICT adoption.

This study uniquely provides practitioners with the functional level of ICT investment for MSMEs in the Indian context. These finding guides top management to make strategic ICT adoption decisions with information symmetry. At the same time, these findings suggest financial institutions astern their credit programme to provide credit for ICT investment in MSMEs.

This study highlights the value of ICT as a practical resource for business owners that significantly makes MSMEs more informed and profitable, thus creating more jobs and incrementing the country’s gross domestic product (GDP).

This study offers unique empirical findings on how decision makers in MSMEs maximise profits through optimal ICT investment levels depending upon the firm size in an emerging economy like India. There is evidence in the study to conclude that ICT is a need of MSME and has implications for firm performance.

This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain positions involved.

This adopts an exploratory qualitative research approach over a period of 11 years. Multiple research periods generated 38 semi-structured interviews and 2 focus groups. All data is analysed by a thematic analysis.

The authors identified four key coordination challenges in the logistics response to food safety incidents: first, information quality (sharing information and the applied technology) appears to be seen as the biggest challenge for the response; second, more emphasis on external coordination focus is required; third, more extensive emphasis is needed on the proactive phase in the logistic response; fourth, a distinct difference exists in the position’s views on coordination in the food supply chain. Furthermore, the data supports the interdisciplinary nature as disciplines such as operations management, strategy and organisation but also food safety and risk management, have to work together to align a rapid response, depending on the incident’s specifics.

The paper shows the need for comprehensively reviewing and elaborating on the research gap in coordination decisions for the logistic response to food safety incidents while using the views of the different supply chain positions. The empirical data indicates the interdisciplinary nature of these coordination decisions, supporting the need for more attention to the interdisciplinary food research agenda. The findings also indicate the need for more attention to organisational learning, and an open and active debate on exploratory qualitative research approaches over a long period of time, as this is not widely used in supply chain management studies.

The results of this paper do not present a managerial blueprint but can be helpful for practitioners dealing with aspects of decision-making by the food supply chain positions. The findings help practitioners to systematically go through all phases of the decision-making process for designing an effective logistic response to food safety incidents. Furthermore, the results provide insight into the distinct differences in views of the supply chain positions on the coordination decision-making process, which is helpful for managers to better understand in what phase(s) and why other positions might make different decisions.

The findings add value for the general public, as an effective logistic response contributes to consumer’s trust in food safety by creating more transparency in the decisions made during a food safety incident. As food sources are and will remain essential for human existence, the need to contribute to knowledge related to aspects of food safety is evident because it will be impossible to prevent all food safety incidents.

As the main contribution, this study provides a systematic and interdisciplinary understanding of the coordination decision-making process for the logistic response to food safety incidents while distinguishing the views of the supply chain positions.

This research focuses on analyzing the impact of Green Supply Chain Management (GSCM) on the Sustainable Performance (SP) of Spanish wineries, as well as the mediating effect of Green Ambidexterity Innovation (GAI) and the moderating role of Top Management Environmental Awareness (TMEA) on the main relationship posited (GSCM-SP). In addition, age, size and membership in a Protected Designation of Origin (PDO) were used to increase the precision of the cause-effect relationships examined.

The study proposes a conceptual model based on previous studies, which is tested using structural equations (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023.

The results of the research reveal the existence of a positive and significant relationship between the development of GSCM and SP of Spanish wineries, as well as the partial mediation of GAI and the positive moderation of TMEA in this linkage.

The novelty of this study lies in its exploratory approach, as it ventures into new research territory by examining the mediating effect of GAI and the moderating influence of TMEA on the relationship between GSCM and SP, being, to the authors' knowledge, the first research to investigate these specific dynamics.