We investigate the expectations of wealthy private investors regarding the impact and financial return of sustainable investments. Our paper focuses on the sustainable development goals (SDGs) as a framework for investors' attempts to create impact. We analyze the behavior of 60...

To advance holistic corporate sustainability in small and medium‐sized enterprises (SMEs) requires employees to fully engage in sustainability efforts, which, in return, means to develop employees' action competence for sustainability. Little empirical evidence, however, exists on how to do...

Although digital technology offers many sustainable business model opportunities, they are not always exploited. We argue that the framing of technology is still rarely considered a cognitive antecedent of business models for sustainability, despite that it offers insightful explanations,...

Accounting has been identified as a key area to inform managers seeking to transform businesses towards sustainability. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper contributes to understanding their barriers, using...

The environmental, social and economic limits and shortcomings of the current linear model of production and consumption highlight the necessity of a rapid transition towards a sustainable paradigm. The concept of a circular economy has recently gained traction among scholars, policy‐makers...

In this study, we explore sustainable business model (SBM) research through the lens of doughnut economics (DE). By conducting an integrative literature review, we analyse concepts that reflect the seven principles of DE at the business model level. We identify 23 SBM concepts and develop a...

Long‐term value creation is expected not only to be concerned with maximizing shareholder value but also includes the impact on other stakeholders and the environment. Environmental, social, and governance (ESG) issues are therefore gaining increasing importance, in line with the growing...

Stable relationships with suppliers have been portrayed in the literature as having several economic and sustainability benefits. However, while a buyer firm's transformational leadership can be theorized to improve stable supplier relations, recent global business trends such as automation and...

The circular economy is commonly acknowledged as a solution to ecological problems such as resource depletion and waste emissions. New economic opportunities emerge by transitioning from a linear to a circular economy and innovative business models are needed to translate these opportunities...

This paper analyses data from a large‐scale survey on corporate action to support biodiversity and ecosystem services undertaken by firms of all sizes and across manufacturing industries. The analysis focuses on Germany as the largest economy by GDP in the European Union and analyses the...