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Despite the general interest in the circular economy, organisations have difficulties in implementing circular practices. Developing absorptive capacity (ACAP) may foster circularity among organisations. The paper aims to shed light on relationship between ACAP and organisational performance.

To empirically investigate the contribution of ACAP in circular economy implementation, the authors analysed a European sample of more than 800 Eco-Management and Audit Scheme-registered organisations through partial least squares structural equation modelling.

The analysis demonstrates that ACAP and the underlying organisational activities of a firm significantly facilitate the implementation of a circular economy and the internalisation of an environmental management system (EMS), which consequently improve the overall performance of organisations. The authors found that the diffusion of the circular economy in the organisations’ environment does not affect their commitment to implement a circular economy.

The study expands the academic literature by framing the concept of the circular economy with ACAP theory, thereby highlighting the contribution of acquisition, assimilation, transformation and exploitation. The results also provide useful insights for practitioners highlighting how organisations with an environmental certification can identify and pursue opportunities deriving from a circular economy. Finally, the research contributes to the debate on the effect of internalising EMSs and how ACAP improves economic performance, environmental performance and reputation.

The purpose of this paper is to present the results of a survey-based study performed on Italian SMEs in the “hotel, restaurant, café” (HORECA) sector, aimed at investigating the relationship between pro-environmental strategies and competitiveness and how such strategies can be exploited to outperform competitors.

The survey involved 317 Italian SMEs. Regression models have been developed to analyze the causal relationship between three dimensions of competitiveness (competitive advantage over competitors, customer satisfaction and employees’ motivation), and environmental practices that can be adopted by HORECA SMEs.

Top management commitment emerges as a key driver of competitiveness, confirming the strategic relevance of a sound approach to sustainability also in SMEs operating in the tourism sector. Moreover, actions aimed at investing in green food products (e.g. organic food) and awareness campaigns emerge as strong predictors of good business performance. Finally, at managerial level, entrepreneurs and owners evaluate the implementation of internal sustainability monitoring systems as a relevant support to increase their competitive performance.

Since the results are limited to Italian HORECA businesses, a cross-country comparison could represent a potential improvement of the research. Moreover, since the sector is characterized by the predominance of small and micro firms, specific attention should be devoted to the role played by entrepreneurs’ personal values in shaping business strategies.

The paper contributes to the ongoing debate on the relationship between SMEs in the tourism sector and the environmental dimension analyzing the link between the adoption of “green” practices and the competitive performance. The results suggest that customer involvement represents an essential pre-requisite to turn sustainability into an opportunity of market distinctiveness and stress the strategic role of the implementation of performance monitoring systems.

The relation between sport and sustainability is a topic that has recently raised a lot of interest among both academics and practitioners. However, in the academic literature, very few studies have investigated which solutions are implemented in football, despite its popularity, to reduce the environmental impact of its events. This study contributes to filling this gap by exploring how stadium managers tackle environmental issues for football events.

The authors have analyzed 94 sustainability reports of major sports events and conducted 6 case studies in 6 different major league stadiums around Europe in the framework of research supported by UEFA and three EU National Football Associations.

The heterogeneity of practices and goals at both the governance and operational level denote that stadium managers pursue environmental objectives mainly voluntarily and under local pressures. Efforts toward environmental improvement appear to depend on an economic and efficiency rationale, which translates into the adoption of technologies and operational practices characterized by short-term economic returns (i.e. energy and resources savings). As a result, operational practices outnumber governance-level practices.

The analysis clearly highlights that the fragmentation of operational practices derives from a lack of maturity of governance structures, especially when multiple actors have different – yet mutually influencing – responsibilities on the infrastructures or the planning and staging of football events.

Building on the notion of the holistic approach to environmental sustainability in sport management the research differentiated environmental practices according to the operational and governance dimensions. While operational practices tackle environmental aspects directly associated with football events (e.g. waste, energy consumption, water usage, etc.), governance-level practices relate to the systemic allocation of environmental roles and responsibilities within the management structure underlying football events.

Green Public Procurement (GPP) has recently gained attention in the academic and policy arenas since climate change has uncovered the need to be addressed by both private companies and public entities. Because of this growing interest this study aims to explore the most influential journals, publishers, categories, topics and therecent trends and future research lines in GPP.

Based on the Web of Science database, 1,008 articles from 1990 to November 2023 devoted to GPP are analysed by using Bibliometrix, an R-tool to perform bibliometric analysis.

This study introduces the following findings. The most influential journals by far are Journal of Cleaner Production and Sustainability, differing in that the latter is open access (OA) while the former publishes through traditional subscription (TS). This result also occurs regarding the main publishers (Elsevier and MDPI).

GPP is a political commitment that contributes to improving the efficiency of the economies and that has aroused the interest of the scientific community. The paper can provide important insights for GPPs formulation in the areas of procurements and literacy.

The paper leads a debate on the opportunities or threats that the OA journals present for the dissemination of scientific knowledge of GPP, compared to TS publications in the same field.

The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool to adequate their non-financial reports to the legal requirements of Directive 95/2014/EU.

The methodology consists of two different levels of analysis. The first part is statistical descriptive, and it consists of a rhetorical analysis on the justifications provided by the firms about their omissions to comply with Directive 95/2014/EU. The second part is inferential and its aim is to evaluate, which factors impact on comply-or-explains adoption.

The findings reveal how the comply-or-explain application in Italy has been characterized by several criticisms. The result highlight how the justifications adopted by the firms is influenced by their sector of activity and omission's type. Moreover, the analysis suggests how the sector of activity and the level of adherence to global reporting initiative influenced the average number of omissions.

The limitations of the research are represented by the focuses on a single country and by the short period of analysis. In this sense, future research could be addressed to the analysis of countries different from Italy. Moreover, accounting scholars could provide further contributions to the political debate through the evolution of the “comply-or-explain” principle’s strategies over the years.

The practical implications connected to the present research are twofold. The first one is represented by the possibility for policymakers to increase the degree of attention about the use of comply-or-explain as legitimization's tool. The second one is represented by the possibility for practitioners to identify a new reporting framework.

The social implications are represented by the possibility for stakeholders to evaluate the reliability's degree of the disclosure produced by Italian public interest entities after the implementation of Directive 95/2014/EU.

Despite the growing attention paid by academics regard Directive 95/2014/EU, this is the first attempt to analyze the comply-or-explain from a rhetorical perspective.

The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.

The paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.

Corporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.

The academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.

As far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.