Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro—external environment); (b) stimulating sustainability-oriented innovations (mezzo—member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro—individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional).

Apart from the many social and health problems it has caused, the COVID-19 pandemic has had a severe impact on most sectors of the economy worldwide. One of the areas where such impact is noticeable is the textile, apparel, and fashion (TAF) industry. The lockdowns and limited access to retailer outlets resulted in a considerable drop in consumption, creating problems related to the excess of stock, the decrease of sales, and the disposal of non-used items. This paper outlines the implications of the COVID-19 on the TAF sectors and European retailers. It analyzes how the current supply chains exacerbated stock control problems, and it reports on the changes in consumption during the pandemic. The worldwide restrictive measures implemented to cope with the COVID-19 pandemic were responsible for significant profit losses. Also, the decrease in consumption, caused by several geographically wide lockdowns, prompted a subsequent reduction in orders and sales, resulting in a significant number of constraints. The implementation of more environmentally friendly processes, including sustainable circularity as a competitiveness source to keep the TAF sectors in the loop and reduce greenhouse gas emissions, may help address the problems associated with the COVID-19 pandemic in the sustainability context, as reported in this paper.

Accountability assessment is a highly relevant challenge for companies nowadays. The COVID-19 pandemic prompted a digital acceleration in business environments, which in turn brought more focus on sustainability practices that could help organizations better demonstrate their accountability, thus making them more resilient to the ever-changing socio-economic context. Therefore, this paper aims to evaluate how to further improve corporate accountability (on a strategic and operational level), taking advantage of the digitalization changes that companies are being forced to go through and applying them to the sustainability evaluation process, including the reporting as its final output. The first research outcome is a combined framework, based on data governance and sustainability literature models, seeking to optimize the manageability of sustainability data. The second outcome is a matrix, based on a content analysis of 20 sustainability reports, representing eight possible types of behavior that companies adopt when integrating digitalization practices into their sustainability evaluation process. The aim is to explore how the communication of digital activities could refine the diligence of the sustainability assessment process, with disclosure representing its last step. Finally, the ‘leading’ case was broken down into the general strategic components that could potentially be included in a balanced data-sustainability reporting strategy.

Purpose Higher education institutions (HEIs) around the world are engaged in internationalisation efforts. Yet internationalisation per se is associated with significant pressures on the environment and environmental resources, which need to be addressed. This study aims to assess the opportunities, benefits and challenges associated with the internationalisation of universities at a global level. Design/methodology/approach A total of 27 relevant case studies were extracted from the literature to illustrate how HEIs worldwide are ensuring sustainability in their internationalisation efforts. Findings Through case studies of international HEIs, the study lists the opportunities, benefits and challenges associated with the internationalisation of universities at a global level and some of the measures that may be deployed to reduce the environmental impacts of their international activities. Originality/value This study provides a welcome contribution to the literature because it outlines some of the works taking place at universities, where matters related to sustainable development are considered against a background of internationalisation efforts.

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PurposeIn times of crisis, innovation management and specifically Research and Development (R&D) investments are critical to temper company losses and stimulate higher revenues. Environmental policies, for their potential to stimulate environmental innovations and efficient management of resources, may hold a magnifying role in this relationship. By relying on the distinction between regulatory policies and institutional incentives, this paper argues about the moderating role of environmental policies between a firm's R&D expenses and its performance.Design/methodology/approachHypotheses are tested on data collected from a sample of small and medium-sized Chinese enterprises after the 2008 financial crisis.FindingsFindings reveal positive moderating effects of both regulatory pressures and institutional incentives, with a more significant effect of government support. The highest impact is reached when both these types of policies are present.Originality/valueThe theoretical and methodological relevance of this distinction, the importance of an appropriate mix of environmental policies in policymaking and their resilience building role in stimulating environmental innovations in the aftermath of crises are discussed.

Social sustainability is a work field characterised by an emphasis on social aspects, e.g. equity, ethics, health, gender balance, or empowerment, within a broader sustainability context. Although the concept seems to be reasonably well established and deemed worthy of pursuing, some obstacles prevent its wide dissemination. Through a bibliometric analysis focusing on the literature on social sustainability at institutions, with a focus on companies, this paper aims to investigate and describe some of the barriers associated with social sustainability implementation. Apart from identifying that sustainability reporting, environmental disclosure and financial performance play a central role in successfully achieving social sustainability, in the context of which gender-related issues seem more tangential, the results indicated some solutions commonly reported for overcoming barriers and obstacles to a company’s social sustainability implementation within different sectors. These solutions have to do, among many other factors addressed in this study, with strengthening communication transparency and trust, contributing to awareness, using technology to document and promote social sustainability. Thus, empowering organizations and citizens, recognized as essential factors to social development, and addressing the challenges in a multi-dimensional way.

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