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The transition to green growth goals requires the concerted efforts of the whole society. Enterprises, as important players in the market, play a key role in promoting green and sustainable development. The rise of the concept of sustainable development has enabled more enterprises to disclose environmental, social and governance (ESG) information, and ESG behaviour is regarded as a positive strategic behaviour to implement the new development concept. This paper aims to explore the influence of ESG performance on enterprise green innovation.

This study applies a fixed effect model and the regulation effect of empirical analysis to explore the influence of ESG performance on enterprise green innovation. The object of investigation is 2014–2021 Shanghai and Shenzhen A-share listed companies.

The results of an empirical analysis outline the following conclusions: (1) ESG performance has a significant effect on enterprise green innovation, mainly by easing the pressure of the financing enterprise, fitting stakeholders’ environmental protection concept and obtaining employee organizational identity that influences enterprise green innovation. (2) Government regulation positively regulates the role of ESG performance in promoting the green innovation of enterprises. (3) Heterogeneity analysis found that the strengthening role of ESG performance on the green innovation of enterprises is stronger in green invention patents, state-owned enterprises and nonheavily polluting industries.

Despite the valuable findings, this study has a few limitations. Thus, it is necessary to extend the object of investigation by adding other Asian countries, which allows for comparison analysis and allocating best practices for promoting green innovation. Besides, innovation and ESG performance depend on the quality of institutions. In this case, the future study should incorporate the indicators that reveal the quality of institutions (corruption, transparency, digitalisation, voice, accountability, etc.).

According to the above conclusions, this paper proposes suggestions at the level of enterprises, government and investors. At the enterprise level, ESG responsibility should be strengthened, ESG information should be consciously disclosed and the quality of ESG disclosure should be improved. Government departments should play the role of supervisors, improve the construction of ESG information disclosure systems and promote the formation of ESG systems. At the social level, investors should improve the ESG information status and pay more attention to the ESG performance of enterprises.

This study fills the scientific gaps in the analysis impact of ESG performance on the green innovation of enterprises. This paper contributes to the theoretical landscape of ESG efficiency by developing approaches based on two empirical models: testing the impact of enterprise ESG performance on green innovation and testing whether government regulation plays a regulatory role in the relationship between ESG performance and green innovation. Besides, this study analysed the ESG performance and green innovation within the following categories: heavy and nonheavy polluter industries; state and nonstate-owned enterprise groups.

This study aims to investigate redundant information in mandatory non-financial reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a new Indian sustainability reporting (SR) framework.

The study sample comprised NIFTY100 listed entities that published SR voluntarily during 2021–2022. The authors used content analysis and cosine similarity techniques to conceptually compare redundancy in SR disclosures with non-financial disclosures.

The findings reveal an information overlap in SR disclosure with other NFRs disclosures. The disclosures of Directors’ Report have higher cosine similarity scores at the firm level with SR, followed by the Management Discussion and Analysis report, Corporate Governance report and Corporate Social Responsibility report. The additional analysis reveals that qualitative disclosures and disclosures comprising governance factors overlap more in SR.

Policymakers should look to establish relevant disclosure guidelines in the SR system, and thereby, shed light on fundamental issues to enhance future SR framework reforms.

The study highlight the need for integration and amendment in the disclosure guidelines of NFRs to improve the overall transparency of the reports.

Previous studies have examined the redundancy in annual reports and SRs from the point of view of overlapping information. To the best author’s knowledge, this is possibly among the first studies to offer insights into the repetition of disclosures required by regulators in statutory NFRs based on environmental, social, and governance factors through the lenses of the institutional theory.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

This paper aims to explore sociocultural factors as determinants of entrepreneurial emergence and to examine their relative influence (i.e. the influence of each factor) on entrepreneurial emergence.

A survey design with a questionnaire instrument administered to 250 business owners selected randomly from a cross section of businesses was used. The data were analyzed using the descriptive method, pairwise comparison, Kendall’s W test and Mean Rank Statistics.

This study showed that the level of influence of sociocultural factors on the decision to own a business by an individual in Africa varies by factor. Family background is the factor that has the highest influence, whereas religious values has the least influence. Altogether, nine most significant factors influence the choice of business ownership in Nigeria and in Africa generally. These include family background, unemployment, family values, inadequate income, job displacement, stock of social capital, role models, social networks and lack of social security, in that order.

Although some scholars may have explored sociocultural factors as determinants of entrepreneurial emergence, there is no study on their relative influence on entrepreneurial emergence, at least not in the context of Africa or Nigeria in particular. This study extends previous studies by examining the relative influence of the factors, using Nigeria as a reference for Africa. A focus on their relative influence is a new perspective on the study of sociocultural factors as determinants of entrepreneurial emergence.

Generative artificial intelligence (GenAI) can potentially improve supply chain management (SCM) processes across levels and verticals. However, despite its promise, the implementation of GenAI for SCM remains challenging, mainly due to the lack of knowledge regarding its key drivers. To address this gap, this study examines the factors driving GenAI implementation in an SCM environment and how these factors optimize SCM performance.

A thorough literature review was followed to identify the drivers. The resultant model from the drivers was validated using a quantitative study based on partial least squares structural equation modeling (PLS-SEM) that used responses from 315 expert respondents from the field of SCM.

The results confirmed the positive effect of performance expectancy, output quality and reliability, organizational innovativeness and management commitment to GenAI usage. Further, they showed that successful GenAI usage improved SCM performance through improved transparency, better decision-making, innovative design, robust development and responsiveness.

This study reports the potential drivers for the contemporary development of GenAI in SCM and highlights an action plan for GenAI’s optimal performance. The findings suggest that by increasing the rate of GenAI implementation, organizations can continuously improve their strategies and practices for better SCM performance.

This study establishes the first step toward empirically testing and validating a theoretical model for GenAI implementation and its effect on SCM performance.

Despite the numerous benefits of digitalization, many business-to-business (B2B) firms have yet to rely on data-driven decision-making, wavering the decision to adopt digital marketing practices. Topical scholarship is scattered across disciplines, schools of thought and methodological approaches, leading to an inability to suggest better management practices. This study aims to review the extant B2B marketing digitalization literature and addresses these concerns.

This paper conducted a systematic literature review of 96 high-quality articles extracted from the Web of Science database. Thereafter, this paper carried out descriptive statistical and content analyses of these articles.

Six primary research streams have been identified, and 16 research propositions have been formulated to comprehensively overview the B2B marketing digitalization landscape. The study delves into the factors and barriers influencing the pace of B2B marketing digitalization, sales lead generation and sales performance. Additionally, it introduces B2B digital value creation frameworks, emphasizing the crucial role of marketing analytics and decision tools in effective B2B marketing. The research also underscores various digitalization strategies aimed at bridging the digitalization gap in B2B companies at both strategic and tactical levels. Finally, the study presents an agenda to stimulate future research on theoretical and managerial topics critical to enriching the field.

This research outlines 16 research propositions that could be further tested to get more detailed insights into the digitalization of B2B marketing. Additionally, practitioners, authorities and researchers in the field may find this review valuable as it provides a comprehensive overview of current research in the domain.