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The literature on the subject of corporate social responsibility and environmental management in small‐ and medium‐sized enterprises (SMEs) has theorized about the different factors influencing the propensity of business owners/managers towards sustainability. However, the varying results and some gaps in these previous studies have highlighted the need to search for new models for the relationships among these drivers. This study theorizes and tests a model in which the decision flow of SME owners/managers is described as a multistep process in which the first push felt from internal and external pressures is mediated by two opposite forces: the positive influence exerted by the perceived benefits of sustainability and the negative influence exerted by the perceived barriers of implementing it. Data were collected from an Italian SME survey and analyzed through structural equation modelling. The results confirmed the hypotheses of a mediated path of influence, thus highlighting the different roles of factors that enable and block sustainability in SMEs, with prospective business and policy‐making implications in the light of the pursuit of the United Nation's recommended Sustainable Development Goals.

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Sustainability reporting is becoming more and more widespread among companies aiming at disclosing their contribution to sustainable development and gaining legitimacy from stakeholders. This is more significant for firms operating in a public services' context and mainly when supplying a fundamental public resource, like water utilities. While the literature on sustainability reporting in the water sector is scant, there is an increasing need to study the usefulness and quality of its sustainability disclosures to adequately inform the stakeholders about the activities of water utilities to protect this fundamental resource and general sustainable development. This article presents a novel assessment framework based on a scoring technique and an empirical analysis on the sustainability reports of Italian water utilities carried out through it. The results highlight a low level of disclosure on the sustainability indicators suggested by the main sustainability reporting guidelines (Global Reporting Initiative, (GRI), and Sustainability Accounting Standard Board, (SASB)); most companies tend to disclose only qualitative information and fail to inform about some material aspects of water management, such as water recycled, network resilience, water sources, and effluent quality. These findings indicate that sustainability reporting is mainly considered as a communication tool, rather than a performance measurement and an accountability tool, but also suggest the need for a new and international industry-specific sustainability reporting standard.

Sustainability innovation is often not achievable by a single organisation; even if changes in business operations can lead to great advances towards a more sustainable business model (SBM), the effectiveness of these implementations largely depends on the combined actions of the organisation’s network of partners. The aim of this research is to analyse the way that SBMs and partnerships co-evolve to enhance the sustainability of the involved organisations and spread sustainability culture beyond the network. In doing so, this article presents a case study of the company Alisea as a business operating within a circular business model, along with its network of partnerships. The co-evolution of the business model and partnerships is led by enabling factors that characterise the underlying relationships. The role of cross-sector collaborations is demonstrated in terms of boosting the social and environmental dimensions of the circular business model, enhancing social and economic benefits within and outside the partnerships, and spreading sustainability culture in different sectors.