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Previous research on the impact of coopetition on innovation performance has provided contradictory results. Thus, this study aims to fill the gap by gathering data to explain the impact of coopetition on service innovation, considering the partners’ geographical proximity, innovation focus of the firm and cooperation with customers.

A logistic regression model is applied, and four hypotheses are tested using data from the Eurostat Community Innovation Survey 2018. The cross-sectional data set consists of 13,723 firms innovating services in selected European Union countries.

The findings verify the importance of coopetition for service innovation. However, the coopetitive partners’ nationality does not have a significant impact. Furthermore, the integration of customer cooperation with coopetition enhances service innovation. Hence, competing partners seem not to avoid cooperation in output functions near the customers. To coopete in innovation is risky, but the findings reveal that partners develop novel services through coopetition, intended to produce a higher return to compensate for the risks.

Presumably, this is one of the first large-scale studies examining the impact of coopetition on service innovation in a European context. This study indicates that coopetition amplifies service innovation, thus reducing the divergent views on the impact of coopetition on innovation performance. It responds to the request for more research on the context of coopetitive innovation by explaining how the firms’ geographical proximity, innovation focus and cooperation with customers impact their service innovation performance.

This study explores the impact of the residents' voice and social media brand engagement on coopetition in tourism destinations with the mediating role of knowledge sharing. The study's statistical population includes tourists who visited Iran. The sample was 243 tourists who visited Iranian tourist different villages in the spring of 2023. This empirical study adopted a descriptive correlational method and used PLS3 for data analysis. The effects of residents' voices, knowledge sharing, and engagement with social media improve cooperation between tourism destinations, help create platforms for creativity and innovation in this industry, and ensure the promotion of sustainability and attractiveness of tourism. Therefore, the mutual analysis of the effects of different factors in rural tourism in Iran is valuable in providing a new method to improve the tourism experience in this field.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This study aims to evaluate the nutrient content and acceptable qualities of plant-based burger patties (PBBP) formulated with chickpea flour, defatted sesame cake (DSC) flour, coffee silver skin and pomegranate juice as colorant.

The chemical composition, energy value, cholesterol content, amino acid composition, cooking loss, pH, color characteristics and sensory attributes of PBBP were analyzed using official procedures and compared to beef burger. 

PBBP had a protein value of 16.0 g/100g, which is nearly close to the protein content of the beef burger (18.1 g/100g). The fat content of the PBBP was approximately three times lower than that of the beef burger. The fiber content in PBBP was approximately 23 times as high as that in beef burgers samples (p = 0.05). The raw PBBP samples supplies 178 Kcal/100g, whereas beef burger possessed 259 Kcal/100g. Neither the raw nor the cooked PBBP samples contained any cholesterol. Both the beef and PBBP displayed acceptability scores higher than 7.0, which suggests that PBBP was well accepted.

It is concluded that the PBBP sample exhibited a protein value of 16.0 g/100g, which is comparable to the protein level of beef burgers (18.1 g/100g). The fat level of the PBBP samples was significantly lower than that of the beef burger samples. Uncooked PBBP samples contained significantly higher fiber content compared to beef burger samples. No cholesterol was found in raw or cooked PBBP samples. Overall acceptance scores for both beef and PBBP samples exceeded 7.0, suggesting that the proposed product (PBBP) was received favorably.

This study aims to analyze the firm- and country-related determinants and consequences on the firm value of the non-carbon-related environmental goals of the EU Taxonomy Regulation and the new European Sustainability Reporting Standards. In contrast to prior research on either total environmental or explicit carbon proxies, this work focuses on emissions, biodiversity, resource use/circular economy and water-related measures.

Based on legitimacy theory, a structured literature review drawing from 80 peer-reviewed empirical-quantitative studies was presented. As the primary contributors to environmental subitems, the results related to corporate and country governance and financial and sustainability determinants were highlighted. In alignment with the business case argument, the influence of environmental outputs on accounting- and market-based financial performance and other relevant firm proxies was focused.

Most included variables show rather inclusive significant results. However, the results clearly suggest that board gender diversity has a positive impact on environmental outputs, particularly in relation to emissions reductions and resource use efficiency/circular economy performance.

This study mainly contributes to the growing literature on corporate environmental reporting and performance. Future research should analyze related subpillars in more detail and the impact of sustainable corporate governance on these dimensions.

To the best of the author’s knowledge, this is the first empirical study on environmental performance and reporting based on the environmental topics of the EU Taxonomy Regulation.

This study aims to evaluate the enhancement in prosthetic supply chain capabilities resulting from the implementation of additive manufacturing (AM) technologies. The study presents an emerging model outlining the key areas that undergo changes when integrating 3D printing technologies into the prosthetic supply chain.

Employing a qualitative approach, data were collected through field observations and 31 in-depth interviews conducted within various Jordanian organizations associated with the prosthetic industry and 3D printing technologies.

The findings suggest that the adoption of 3D printing technologies improves the prosthetic supply chain’s capabilities in terms of customization, responsiveness, innovation, environmental sustainability, cost minimization and patient empowerment. The study sheds light on the specific areas affected in the prosthetic supply chain following the adoption of 3D printing technologies, emphasizing the overall improvement in supply chain capabilities within the prosthetic industry.

This study provides recommendations for governmental bodies and prosthetic organizations to maximize the benefits derived from the use of 3D printing technologies.

This study contributes as the first of its kind in exploring the impact of 3D printing technology adoption in the Jordanian prosthetic industry, elucidating the effects on the supply chain and identifying challenges for decision-makers in an emerging market context.

This research studies circularity brokers, the economic actors facilitating the transition of companies towards circular operations. The purpose of this paper is to extend the understanding of “circular brokerage”, deriving from the concept of brokerage existing in network theory and applied to the specific context of the circular supply network. Recent papers have been devoted to particular facets of circular brokerage, with studies dedicated to circular incubators or platforms. This study proposes how these new actors can have a significant role in facilitating circular economy in general.

The methodology is qualitative using 17 semi-directed interviews with circularity brokers. The theoretical approach draws on the network view and builds on recent developments of the theory in the context of circular economy.

Circularity brokers support organisations and their networks, helping them to overcome the problems that stand in their way of adopting circular economy at different levels (micro, meso and macro). To do this, circularity brokers deploy a wide range of activities involving technical, methodological and relational skills. The study extends previous research by elaborating on the relationship between the position these actors occupy within their network and the benefits they can bring in terms of circularity.

This research provides evidence on the role of circularity brokers and moves the state of knowledge from a specific sector or cases to other sectors and a broader role beyond network position specifics. Network theory, with the constructs of broker exchanges and the influence of embeddedness, is used to develop theoretical implications.

Framed under the upper echelons theory, the purpose of this paper is to examine the effect of board characteristics on the adoption of the global reporting initiative (GRI) guidelines for corporate disclosure and, consequently, their effect on the company’s market value.

To achieve the research objective, the authors investigated the impact of certain important board characteristics, such as board independence, size, gender diversity and director skills. The authors examined the adoption of GRI guidelines by 371 companies based in Latin America. Using logistic regression and panel data analysis, the authors tested five hypotheses.

The findings can confirm the upper echelons theory, showing that directors have an important role in determining environmental policies and strategies in their companies. The authors confirm that three characteristics affect GRI adoption in Latin America: independence, gender diversity and skills of board directors. The authors also found that companies that adhere to the GRI tend to perform better in terms of market capitalization.

Managers who want their organization to perform better in terms of GRI disclosure must understand that characteristics such as board independence, gender diversity and directors’ skills play a significant role in the company adopting the GRI for corporate disclosure. Furthermore, managers must be aware that by adopting the GRI, the company increases its market value through market capitalization.

The literature is still unaware of how the adoption of GRI can bring financial returns to organizations that adopt this type of standard to disclose their corporate reports. To the best of the authors’ knowledge, this is the first empirical paper to investigate the antecedents and consequences of GRI adoption in Latin America.

This study examines the effect of resources (e.g. tangible resources, human skills and intangible resources) that are utilized as a bundle of standard practices on sustainable net zero economy implementation and their further impact on financial, environmental and social performance among small- and medium-level enterprises in business markets. The moderating effect of big data analytical intelligence is also examined.

The samples were selected from the paper and chemical manufacturing industries of South Africa. The data analysis was performed using variance-based structural equation modeling.

The results show that tangible resources, human skills and intangible resources positively influence sustainable net zero economy adoption. However, intangible resources have a more substantial influence on sustainable net zero economy implementation. This shows that adopting a sustainable net zero economy depends more on a bundle of common practices, including sustainability culture, employee training and knowledge management, and managers must create the necessary action plans accordingly. In addition, sustainable net zero economy adoption positively influences financial performance, environmental performance and social performance. However, sustainable net zero economy adoption has a more substantial influence on social performance. Therefore, implementing a net zero economy will be more advantageous to society and to local communities.

To achieve a sustainable net zero economy, managers should recognize the significance of resource management. While managing tangible resources and human skills is crucial, intangible resources, such as culture and organizational learning, require more attention. Additionally, the ability of small- and medium-sized enterprises to explore, store, share and apply knowledge is crucial to achieving net zero. Therefore, managers should make use of Industry 4.0-based digital technologies for effective knowledge management. Moreover, net zero economy adoption can significantly enhance societal performance. Hence, while making budgeting decisions, managers must consider the potential of the firm's resources to improve social performance.

This study is the first to investigate the impact of human skills and tangible and intangible resources on the adoption of a sustainable net zero economy by companies, using empirical evidence. The research expands on the concept of the practice-based view (PBV) in the implementation of sustainable net zero economies by small- and medium-sized business-to-business enterprises.

This study aims to systematically review the current academic literature on supply chain transparency (SCT) to explore the impact of SCT on firm performance and identify factors that influencing SCT-related practices.

This review follows the six steps and 14 decisions of conducting a systematic literature review (SLR) to comprehensively review 91 identified papers published between 2007 and 2024.

Based on the content analysis of the selected papers, this study summarizes the antecedents, practices, outcomes as well as potential barriers of SCT. We develop a conceptual framework from the descriptive and thematic findings to enrich the relevant aspects of SCT and propose some critical gaps and directions for future research.

This study links SCT with several outcomes of firm performance, with a particular focus on how SCT affects sustainability in terms of its economic, social, and environmental dimensions as well as supply chain resilience. It proposes potential avenues for enriching SCT in future research.