Conference Agenda

The transportation sector is critical to global economic activities but remains a major contributor to environmental degradation, prompting firms to adopt sustainable practices. Since the introduction of the 17 Sustainable Development Goals (SDGs) in 2015, their potential financial and non-financial impacts have garnered increasing attention, though research on these effects remains limited. This study addresses the gap by investigating how SDG implementation in firms influence Corporate Financial Performance (CFP) and Environmental, Social, and Governance (ESG) ratings, using PLS-SEM and fsQCA on a sample of 375 transportation companies with audited and publicly available SDG reporting data. The findings reveal that while SDGs do not directly enhance CFP, they improve ESG scores, which in turn positively impact CFP. Smaller firms excel in environmental performance, while companies in high Environmental Performance Index (EPI) nations achieve higher social scores, underscoring the importance of regulatory contexts. Configurational analysis shows that integrating all three SDG pillars or emphasizing specific ESG dimensions, particularly environmental considerations, can optimize financial outcomes in the transportation sector. These results offer valuable insights for academics, industry practitioners, and policymakers aiming to align sustainability with profitability.

Objectives: To ensure the integrity of circularity claims and prevent instances of greenwashing, it is imperative to expand the assessment of circularity to encompass larger scales of analysis. In this study, the current state of circularity measurement in the business and management literature and the concrete measures used in larger scale assessments performed until this date are assessed, giving an overview of firm circularity worldwide.

Theoretical framework: The Circular Economy is increasingly garnering attention, yet the assessment of firm-level circularity remains predominantly limited to small-scale investigations.

Methodology: After conducting a literature review, an indicator, based on secondary data from Refinitiv Eikon is constructed and held up against variables from the context of the firm. Finally, the current state of circularity in the world is mapped.

Results: The results highlight the scarcity of assessments on firm circularity at a larger scale. Researchers who focus on larger sample assessments often overlook significant aspects of the circularity definition, which could affect the accuracy and comprehensiveness of their findings. Furthermore, the assessment of circularity exhibits substantial disparities worldwide due to challenges in data availability. Firms from European countries, as well as very large firms, consistently emerge as top performers in circularity, demonstrating higher scores.

This study investigates the organisational characteristics driving SMEs’ motivation to adhere to Green Public Procurement (GPP) practises. Using the Resource-Based View as a theoretical lens, this study examines how environmental organisational culture, green training programmes, and managerial vision for sustainability influence GPP motivation in SMEs. We relied on a sample of 206 small and medium enterprises (SMEs) from Andalusia, southern Spain, and conducted a moderated mediation regression analysis using macro PROCESS. Green training programmes acts as a mediator, meanwhile managerial vision for sustainability acts as a moderator in the relationship between environmental organisational culture and GPP adherence. By examining the influence of these organisational factors on motivation towards GPP, our findings reveal that a strong environmental organisational culture and green training programmes might encourage GPP adherence. These results provide valuable insights into how SMEs can leverage internal resources to enhance their GPP motivation, support reduced environmental impacts and embedding sustainable practises in corporate strategies. This research contributes to a deeper understanding of the organisational drivers that motivate SMEs to adhere to GPP programmes in the case of SMEs, thus advancing sustainable development in SMEs.

Our aim was to examine the impact of perceived organizational environmental support (POES) on voluntary pro-environmental behavior both at work (Wpeb) and at home (PLpeb) through the mediating role of supervisors' green behavior (SupWpeb), while considering the effects of social loafing within group dynamics theory. Data were collected through structured questionnaires distributed among hotel employees. A structural equation model and multigroup analysis were applied. Obtained evidence demonstrated a positive effect of POES on Wpeb and PLpeb through SupWpeb. However, the diffusion of individual responsibility among employees who Wpeb in their group of coworkers weakens the described relationship, as explained through the social loafing theory. The findings contribute to the existing literature by highlighting the importance of organizational antecedents. Additionally, our focus on the effects of social loafing allows us to propose practices aimed at fostering employee involvement in green behaviors. The findings address the gap in the literature concerning the studies on the effect of social loafing group dynamics in promoting Wpeb and PLpeb. We reveal organization-induced factors not only for Wpeb but also for PLpeb. More importantly, it provides evidence of the need to consider group dynamics as a boundary condition when attempting to understand employees' green behavior.