Purpose This paper outlines the development of the principle of materiality in the European
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …

The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

The research objective is to analyze how companies address their contribution to the United
Nations Sustainable Development Goals (SDGs) to manage their legitimacy. Reaching the …

Business models are developed and managed to create value. While most business model
frameworks envision value creation as a uni-directional flow between the focal business and …

Many nations have committed to achieving carbon neutrality to combat climate change, but
little is known about its drivers at the micro level and implications for firm performance and …

Tourism planning and development has revolved around sustainability concepts and issues.
Addressing concerns on sustainability, environmental conservation, and local community …

This article introduces the business models for sustainability innovation (BMfSI) framework
to study how business models mediate between sustainability innovations and business …

A circular economy (CE) requires companies to rethink their value creation and stakeholder
relationships. While value creation in a CE business is typically understood from a company …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

This paper aims to investigate how stakeholder groups engaged by the company contribute
to the value flow of business models for sustainability. The research aims to expand the …