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This study contributes to the field of sustainability by analyzing changes in firms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between firms' environmental protection measures (i.e., corporate green behavior) and profitability (i.e., corporate tax avoidance). The moderating roles of environmental uncertainty and digital technology application in this relationship were also investigated. The findings offer insights into the complex dynamics linking firms' environmental initiatives to their business outcomes and financial decisions within the framework of a sustainable community. Ultimately, this study highlights the importance and implications of sustainable practices for both the environment and corporate financial performance. Firms' environmental behaviors are enablers of sustainable communities by deploying natural resources and creating a more resilient economy through active community participation in green production models.
RESUMO
A transition towards a circular economy is a challenge. It is vital to know that circularity and sustainability are two different segments. So, circular economy can only be achieved in the long-term perspective. This study investigates accounting and accountability for circular economy and waste. Considering these principles and based on a critical review of the literature, economic gains from the transition toward a circular economy are measurable; the problems for corporations and governments are diverse; the way to handle the stakeholders who are losing control in the circular economy is considerable. Diffusion of innovation theory is used to conduct this study. It is essential that an organisational design built should help implement the circular model. Targeted questions responded by adopting a systematic literature review approach by applying PRISMA protocol. This study examines 78 publications in English between 2012 and 2021, which present a map of the circular economy-related knowledge published in web of science and Scopus. Besides, this study includes 03 European Commission reports, 01 Ellen Macarthur Foundation report, 01 Council for the Environment and Infrastructure report, 01 report from SUN IZA, 01 UN Global Compact and 01 the Brundtland Commission report. The results highlight how circular economy, waste management, sustainability, accountability, and management accounting practices help to develop an ecosystem and achieve sustainable development goals of the United Nations 2030 Agenda. Theoretical and practical implications are discussed.
RESUMO
The residential sector is characterized by new digital challenges. The Internet of Things (IoT) is a key-driver of innovation and operations management. This study aims to measure and assess IoT devices at the level of individuals, which are households, in European countries. For this scope, through the multi-criteria decision analysis (MCDA), we analyse data from Eurostat providing a mix of indicators allowing information to be aggregated at the level of individual Europeans and disaggregated by age group. The results highlight that only four countries (Netherlands, Denmark, Sweden and Malta) are classified as a high cluster in the examined scenarios. The 16-24 age group is the most involved in the uses of IoT devices, but the previous three northern European countries also show very high values for the 35-44 age group. IoT devices serve as a springboard for achieving a powerful propulsion toward technological innovation in the new business models, identifying opportunities and being a way to make many routine tasks more agile. Training programs and awareness campaigns are policy suggestions for the development of IoT devices favouring a cultural change on their use. However, there is an emerging need for studies that monitor environmental health impacts to prevent possible threats.