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This research study aims to examine the impact of boycott movements, particularly the Boycott, Divestment, Sanctions (BDS) movement, on firms supporting Israel in the Middle East, focusing on their accounting and financial performance.

This research employs a mixed-method approach. Both qualitative and quantitative methods were used to examine the impact of the boycott movements on the firm performance of companies supporting Israel in the Middle East. Integrating both qualitative and quantitative methods allows for a holistic understanding. Purposive sampling was utilised to ensure that only targeted companies by BDS were included in the considered sample.

It signified that targeted companies such as HP, Siemens, AXA, Puma and Sabra face substantial reputational risks, requiring operational adjustments and financial strategies to mitigate adverse effects. The findings revealed that these firms have progressively adopted enhanced transparency and reviewed investment policies to mitigate negative impacts and align with international laws and ethical standards.

The obtained discoveries will highlight the economic and governance-related consequences of boycott movements, offering insights that can be employed by business leaders, policymakers and scholars concerned with understanding the interplay of economics and politics. The findings will also highlight the obligation for resilient governance practices necessary for enduring external pressures and the adequate sustenance of firm performance in a progressively politicised market atmosphere.

This study aims to propose a comprehensive framework for assessing circular economy (CE) performance in the agri-food sector. It identifies those indicators that should be used to measure circularity regarding CE strategies, applies them at a microeconomic level and examines the impact of key business determinants (financial, internalization, knowledge, awareness and digitalization).

A literature review was conducted with a focus on CE strategies and related indicators. The framework obtained is applied on a Spanish agri-food sector survey to provide an empirical CE analysis at firm level. A partial least squares based-structural equation modelling method is applied.

The research suggests a set of circularity indicators to assess CE strategies at micro level. The findings reveal the heterogeneity of CE sub-indicators related to narrowing, slowing, closing and regenerating strategies. It also highlights the strong effects that the drivers tested have on CE, especially awareness and knowledge.

This study provides a framework that can guide public policies and business decisions in sectors with significant environmental impacts. It provides a conceptual framework that explains which CE indicators should be considered by governments and regulators when developing policies that seek to promote circular strategies.

In the case of companies, the results show that acquiring more environmental awareness and knowledge is essential for promoting more sustainable work habits that enhance CE.

The paper offers a novel contribution to the CE literature by introducing a multidimensional indicator framework comprehensively applied to the agri-food sector, integrating miscellaneous pillars of circular strategies and business determinants.