Business Strategy & Development: Vol 8, No 3

The conceptual model illustrates how Digital Financial Capability (DFC) fosters Sustainable Entrepreneurship (SE) through stakeholder engagement, with Anti-Money Laundering (AML) compliance acting as a moderating factor, contributing to global Sustainable Development Goals (SDGs).

Open Access

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

Masahiro Hosoda, Shima Nagano, Asami Watanabe,

e70154
First Published: 04 July 2025

Correction(s) for this article

Sustainable Governance and ESG Awareness: Evidence From Tunisian Investors

Tarek Ben Noamene,

e70165
First Published: 05 July 2025

Sustainable Development Pathways for Inert Industries in a Net-Zero Commitment: The Role of Digital Capabilities and Ecological Innovation

Sunan Shao, Yixuan Xiong, Shiyuan Li,

e70161
First Published: 06 July 2025

Leveraging AI for ESG Performance: A Global Analysis of National AI Capabilities and Sustainability in International Business

Geeho Jeon,

e70162
First Published: 06 July 2025

Advancing Firm-Specific ESG Sentiment Analysis: A Machine Learning Approach to Clustering, Prediction, and Financial Performance Implications

Nargis Sultana, Fahad Zeya,

e70150
First Published: 06 July 2025

Open Access

Addressing the Sustainable Development Goals Through Outside-In and Inside-Out Corporate Purposes

Kyoko Sasaki, Wendy Stubbs,

e70167
First Published: 06 July 2025

Transforming Capitalism for Sustainable Development: Achieving the Vision of Three Zeros

Muhammad Khalilur Rahman, Md Arafat Hossain, Miraj Ahmed Bhuiyan, Md Karim Rabiul, Moniya Sultana,

e70164
First Published: 07 July 2025

A Strategic Roadmap to Circularization of the Turkish Textile and Ready-To-Wear Industry Within the Context of the European Green Deal

Ibrahim Sapaloglu, İpek İlkkaracan Ajas, Nihan Yıldırım,

e70153
First Published: 07 July 2025

The Green Governance Revolution: How CSR Committee Shapes Corporate Environmental Innovation

Rasmi Meqbel, Aladdin Dwekat, Islam Abdeljawad, Mohammad A. A. Zaid,

e70166
First Published: 08 July 2025

Eco-Friendly Supply Chains: Unveiling the Keys to Sustainable Success in the Textile Industry of an Emerging Economy

Md. Yeasin, Abdullah Al Masud, Md. Alamgir Hossain, Md. Shakhawat Hossain, Md. Abir Hossain,

e70157
First Published: 09 July 2025

Open Access

The Impacts of ESG Reporting, Stakeholder Engagement and Board Gender Diversity on Firm Performance: Exploring the Moderating Role of Board Independence

Alfredo Grau, Manuel Castelo-Branco, Inmaculada Bel-Oms,

e70159
First Published: 09 July 2025

Open Access

Bridging Regional Corporate Sustainability Differences With Diasporic Insights: A Case Made by the Indian Diaspora in Australia

Claudia Speidel,

e70160
First Published: 11 July 2025

Bibliometric Analysis and Systematic Literature Review of Environmental, Social, and Governance Risk

Thuy Anh Nguyen,

e70163
First Published: 18 July 2025

Sustainability Committee and ESG Performance: A Worldwide Evidence

Siti Nur Aini, Iman Harymawan, Doddy Setiawan, Desi Adhariani,

e70173
First Published: 21 July 2025

CEO Characteristics, Sustainability Committee, and Carbon Emission Disclosure: New Evidence From Energy Industries Across ASEAN Countries

Umi Sulistiyanti, Doddy Setiawan,

e70182
First Published: 21 July 2025

Towards Enhanced Sustainability Reporting Credibility: The Role of National Governance in Europe

Mohammad Alta'any, Rasmi Meqbel, Babajide Oyewo, Abeer Alsulami,

e70171
First Published: 21 July 2025

Open Access

A Green Internet of Things (GIoT) Adoption Framework to Enhance Environmental Performance of SMEs Through the Digital Social Networking

Muhammad Farhan Jalil, Dayang Affizzah Binti Awang Marikan, Mohamad bin Jais, Kartinah Ayupp, Muhammad Hafiz bin Mohd Shukri,

e70179
First Published: 21 July 2025

Free Access

Correction to “Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies”

e70168
First Published: 22 July 2025

This article corrects the following:

Open Access

Institutionalized Exploitation in Pakistan's Textile Supply Chain: Consequences of Buyer-Enforced Sustainability Management System

Iqra Sadaf Khan, Minna Halme,

e70177
First Published: 22 July 2025

Patent Strength, Innovation, and CO₂ Emissions: Evidence of Non-Linear Environmental Impacts Across Economies

Constantinos Alexiou, Marjan Petreski,

e70178
First Published: 22 July 2025

Environmental Social and Governance Materiality Assessment: A Research Agenda

Muhammad Sani Khamisu, Ratna Achuta Paluri,

e70172
First Published: 26 July 2025

Open Access

Industry 4.0, Proximity Restrictions and Sustainable Development

Javier Bilbao-Ubillos, Vicente Camino-Beldarrain,

e70180
First Published: 23 July 2025

Impact of Environmental, Social, and Governance Factors on Firm Efficiency: The Indian Service Sector Perspective

Neeraj Singhal, Pinku Paul, Sunil Giri,

e70187
First Published: 23 July 2025

The Role of Environmental Corporate Social Responsibility in Promoting Green Consumerism: Evidence From the Vietnamese Agri-Food Sector

An Khang Trinh, Khanh Huy Nguyen, Mai Dong Tran,

e70189
First Published: 24 July 2025

Identifying and Prioritizing Barriers to Circular Supply Chain Management in Indian Micro, Small, & Medium Enterprises: A DANP-Based Approach

Anjali Upadhyay, Apratul Chandra Shukla,

e70183
First Published: 26 July 2025

How to Ensure Sustainability Practices Have a Positive Influence in Small and Medium-Sized Companies? Evidence of Quadratic Relationships and Moderating Effect of Innovation?

José Antonio Clemente-Almendros, Manuel Moreno García, Samer Ajour El Zein,

e70169
First Published: 27 July 2025

Open Access

Determinants of Environmental Disclosure and Firm Value: Evidence From Latin American Energy and Mining Industries

Guillermo Arévalo, Maximiliano González, Alexander Guzmán, María-Andrea Trujillo,

e70185
First Published: 27 July 2025

Open Access

Strategic Perspectives on Big Data Analytics for Sustainability: Integrative Insights From a Systematic Literature Review

Edna Cassaro, Andréia do Prado Bueno, Simone Sehnem, Ana Cláudia Lara Crizel, Dulcimar José Julkovski,

e70186
First Published: 27 July 2025

The Mediating Role of Financial Self-Efficacy in the Relationship Between Financial Inclusion and Poverty Alleviation

Danish Mehraj, Syed Naiyar U. Nissa, Viqar U. Nissa, Sumaira Gulzar,

e70146
First Published: 28 July 2025

Open Access

Corporate Governance Practices and Circular Supply Chain Management Relationship: Eco-Innovation Leadership and the Perceived Urgency Paradox Based on a Three-Way Interaction Model

Meshach Awuah-Gyawu, Alexander Otchere Fianko, Osman Babamu Halidu, Bright Akwasi Gyamfi, Simplice A. Asongu,

e70188
First Published: 27 July 2025

Trends and Future Directions on Adoption of Blockchain Technology for SDGs in VUCA World: A Bibliometric Analysis

Mohd Salim, Parvez Alam Khan, Haseeb ur Rahman, Mohammad Asif, Amin Jan, Mohd Naved Khan,

e70149
First Published: 28 July 2025

The Rise of Digital Responsibility: Insights From Türkiye's Banking and e-Commerce Sectors

Ceyda Cihan Aydogdu, Banu Mujde Baskan Karsak,

e70170
First Published: 28 July 2025

Open Access

“Like the Windmills of Your Mind”: A Cross-Country Investigation of the Role of Past Behavior in Circular Consumption Behavioral Intention

Pedro Augusto Bertucci Lima, David Badajoz-Dávila, Octaviano Rojas Luiz, Enzo Barberio Mariano, Lise Magnier,

e70175
First Published: 28 July 2025

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Business Strategy & Development: Volume 8, Issue 3

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ISSUE INFORMATION

Issue Information

RESEARCH ARTICLE

Corporate Governance and Investment Efficiency: What Is the Role of Financial Statement Comparability?

Digital Capabilities and Supply Chain Resilience: Is Supply Chain Mapping the Missing Link?

Exploring ESG Indicators and the Sustainable Development Goals: A Fuzzy Multi-Criteria Approach to Cause-and-Effect Analysis

Nexus Between Green Human Resource Management and Sustainable Performance in a Moderated Mediation Mechanism

Industry 5.0–Enabled Circular Supply Chain: Evaluating Barriers and Its Solutions

Nonlinear and Threshold Effects of CSR Expenditure on Bank Liquidity Creation: The Moderating Role of Bank Culture

The Moderating Effect of ESG Controversies on the Relationship Between CSR Committee and ESG Performance: Malaysian Evidence

From Survival to Shift: Value Creation by Cross-Sector Partnerships Under Authoritarianism

Optimizing Business Strategy for Sustainability: Probing the Effects of CEO Features, and Corporate Reputation in Driving ESG Outcomes

Factors Affecting Corporate Climate Change Disclosures: An Empirical Investigation on Listed Firms Operating in Bangladesh

Sustainable Entrepreneurship in the Digital Era: The Role of Digital Financial Capability and Anti-Money Laundering Compliance

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

Correction(s) for this article

Correction to “Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies”

Sustainable Governance and ESG Awareness: Evidence From Tunisian Investors

Sustainable Development Pathways for Inert Industries in a Net-Zero Commitment: The Role of Digital Capabilities and Ecological Innovation

Leveraging AI for ESG Performance: A Global Analysis of National AI Capabilities and Sustainability in International Business

Advancing Firm-Specific ESG Sentiment Analysis: A Machine Learning Approach to Clustering, Prediction, and Financial Performance Implications

Addressing the Sustainable Development Goals Through Outside-In and Inside-Out Corporate Purposes

Transforming Capitalism for Sustainable Development: Achieving the Vision of Three Zeros

A Strategic Roadmap to Circularization of the Turkish Textile and Ready-To-Wear Industry Within the Context of the European Green Deal

The Green Governance Revolution: How CSR Committee Shapes Corporate Environmental Innovation

Eco-Friendly Supply Chains: Unveiling the Keys to Sustainable Success in the Textile Industry of an Emerging Economy

The Impacts of ESG Reporting, Stakeholder Engagement and Board Gender Diversity on Firm Performance: Exploring the Moderating Role of Board Independence

Bridging Regional Corporate Sustainability Differences With Diasporic Insights: A Case Made by the Indian Diaspora in Australia

Bibliometric Analysis and Systematic Literature Review of Environmental, Social, and Governance Risk

Sustainability Committee and ESG Performance: A Worldwide Evidence

CEO Characteristics, Sustainability Committee, and Carbon Emission Disclosure: New Evidence From Energy Industries Across ASEAN Countries

Towards Enhanced Sustainability Reporting Credibility: The Role of National Governance in Europe

A Green Internet of Things (GIoT) Adoption Framework to Enhance Environmental Performance of SMEs Through the Digital Social Networking

CORRECTION

Correction to “Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies”

This article corrects the following:

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

RESEARCH ARTICLE

Institutionalized Exploitation in Pakistan's Textile Supply Chain: Consequences of Buyer-Enforced Sustainability Management System

Patent Strength, Innovation, and CO2 Emissions: Evidence of Non-Linear Environmental Impacts Across Economies

Environmental Social and Governance Materiality Assessment: A Research Agenda

Industry 4.0, Proximity Restrictions and Sustainable Development

Impact of Environmental, Social, and Governance Factors on Firm Efficiency: The Indian Service Sector Perspective

The Role of Environmental Corporate Social Responsibility in Promoting Green Consumerism: Evidence From the Vietnamese Agri-Food Sector

Identifying and Prioritizing Barriers to Circular Supply Chain Management in Indian Micro, Small, & Medium Enterprises: A DANP-Based Approach

How to Ensure Sustainability Practices Have a Positive Influence in Small and Medium-Sized Companies? Evidence of Quadratic Relationships and Moderating Effect of Innovation?

Determinants of Environmental Disclosure and Firm Value: Evidence From Latin American Energy and Mining Industries

Strategic Perspectives on Big Data Analytics for Sustainability: Integrative Insights From a Systematic Literature Review

The Mediating Role of Financial Self-Efficacy in the Relationship Between Financial Inclusion and Poverty Alleviation

Corporate Governance Practices and Circular Supply Chain Management Relationship: Eco-Innovation Leadership and the Perceived Urgency Paradox Based on a Three-Way Interaction Model

Trends and Future Directions on Adoption of Blockchain Technology for SDGs in VUCA World: A Bibliometric Analysis

The Rise of Digital Responsibility: Insights From Türkiye's Banking and e-Commerce Sectors

“Like the Windmills of Your Mind”: A Cross-Country Investigation of the Role of Past Behavior in Circular Consumption Behavioral Intention

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Patent Strength, Innovation, and CO₂ Emissions: Evidence of Non-Linear Environmental Impacts Across Economies