ABSTRACT The understanding of how manufacturing companies can successfully incorporate collaborative eco‐innovation strategies to reach challenging environmental objectives represents one of the main challenges in sustainable operations management. Given this lack of knowledge, the present study aims to research the mechanisms by which Open Eco‐Innovation Collaboration (OEIC) can be used to develop circular learning capability (CLC) and, in turn, improve net‐zero performance (NZP). Further, the moderating influence of green human resource management analytics (GHRMA) is examined and the challenging relationship between them is reinforced. This study presents and empirically tests a new conceptual model, based on the theoretical frameworks of open innovation and natural‐resource‐based view (NRBV). The model assumes that the relationship between OEIC‐NZP is mediated by CLC, which is also a positive moderator for the relationship between the firm's proficiency in GHRMA‐CLC. The data were gathered from 274 manufacturing companies in Pakistan through structured questionnaire and analyzed by partial least square structural equation modeling (PLS‐SEM). The results demonstrate the important role of OEIC in improving a firm's CLC, which in turn is an important determinant of NZP. In addition, the findings show that the positive impact of OEIC on NZP through CLC is significantly enhanced if companies have good GHRMA capabilities, helping them to make the most of people as a resource for circular and decarbonization actions. This research adds to the sustainable operations management body of knowledge by shedding light on the organizational learning processes and enablers that make the shift from an open eco‐innovation to concrete net zero results. The study provides practical implications for practitioners by highlighting the importance of building external partnerships, developing circular learning processes, and investing in data‐driven green HRM practices in order to speed up their journey toward a sustainable and net‐zero future.
ABSTRACT This study examines whether media coverage of climate change action (SDG 13) by FTSE 100 firms is associated with business performance in the following year. Drawing on 406,052 news articles published between 2013 and 2022, the study adopts a novel bibliometric keyword‐extraction approach to identify the valence of SDG 13‐related coverage of these firms. A dynamic panel model estimated by the generalized method of moments estimator shows that adverse SDG 13 media coverage of a firm is negatively associated with its sales, net profit, and Tobin's Q . In contrast, positive coverage is associated with improved sales and Tobin's Q . Viewed through the lens of integrated thinking as a holistic framework linking institutional and stakeholder theories, the findings suggest that SDG 13‐related media coverage is associated with corporate reputation and performance. Several implications are extracted from the study and avenues for future research.
ABSTRACT This study aims to investigate the relationship between big data and predictive analytics (BDPA) capability and triple bottom line (TBL) sustainability performance in BRICS manufacturing firms. Grounded in the resource‐based view (RBV), we conceptualise BDPA capability as a third‐order hierarchical construct comprising tangible resources (data infrastructure and technology), intangible resources (organisational culture, organisational learning and data‐driven culture) and human‐related skills (technical skills and management skills). Survey data have been used from 304 IT and analytics professionals representing different organisations across BRICS economies and partial least squares structural equation modelling (PLS‐SEM) with 5000 bootstrap samples; we test six hypotheses examining both the resource‐capability link and the capability‐performance link. Results reveal that all three resource categories significantly contribute to BDPA capability, with human‐related skills exerting the strongest influence. BDPA capability, in turn, significantly predicts environmental performance, social performance and economic performance, explaining 40%, 50% and 55% of variance, respectively. The study contributes to the literature by providing an empirically validated, multi‐level resource‐capability‐performance framework for analytics‐driven sustainability in emerging economies.
ABSTRACT This article investigates the stock market reaction to the European Commission's Omnibus package, released on 26 February 2025, which seeks to amend the Corporate Sustainability Reporting Directive (CSRD). To explore whether investors interpret this proposal as a regulatory relief or as a signal of heightened policy uncertainty, we conduct an event study on 3292 publicly listed European firms. The release was not associated with the positive reaction expected by the Commission. The evidence points instead to a negative, though modest, reaction. This may reflect uncertainty about the announcement and its timing, close to the first reporting date, which left compliance costs sunk. The most negative reactions concentrate among firms most exposed to uncertainty and compliance investments, and among firms in countries that had already transposed the CSRD into national law. These findings underline the need for clear, coherent and credible rules regarding European sustainability regulatory framework.
ABSTRACT This study examines how board gender diversity relates to firms' exposure to ESG controversies and how this relationship depends on ownership structure and governance formalization. Drawing on an attention‐based perspective, we argue that women directors influence corporate responsibility not only through monitoring but also by shaping what boards notice and address. Relying on a panel of 69 French firms listed on the SBF 120 index over the 2011–2023 period (897 firm‐year observations), we estimate dynamic panel models using a system GMM estimator. A greater representation of women on corporate boards is associated with higher ESG controversy scores, which denote lower exposure to controversies. This association becomes more pronounced in firms under family control, where reputational exposure heightens the salience of issues raised at the board level, although this moderation is sensitive to how the dependent variable is measured. By contrast, the effect diminishes when a dedicated CSR committee is in place. This pattern is consistent with a substitution logic, whereby the formalization of sustainability oversight concentrates responsibility within a specific structure and, in doing so, attenuates collective engagement with ESG‐related risks across the board. The findings indicate that governance mechanisms do not operate cumulatively and that their effectiveness depends instead on how attention and accountability are distributed within the board.
