Circular economy and public policies: A dynamic analysis for European SMEs

Segarra‐Blasco, Agustí; Teruel, Mercedes; Tomàs‐Porres, Josep

doi:10.1002/bse.3674

Cited by 5 publications

References 67 publications

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Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels

Cardoni,

Kiseleva

2024

Bus Strat Env

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This paper evaluates the influencing factors and disparities between web‐based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium‐sized enterprises (SMEs). In contrast to the prevalent use of case‐studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web‐based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource‐based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.

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Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels

Cardoni,

Kiseleva

2024

Bus Strat Env

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Examining the Effects of Industry 4.0 Adoption, Information Acquisition Capability, and Organizational Ambidexterity on Innovation and Circular Economy Performance

Sahoo,

Kumar,

Mangla

et al. 2024

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Regulatory authorities are putting a lot of pressure on manufacturers to devise strategies to boost their contribution to the circular economy. The limited comprehension surrounding the complex interplay that exists between the deployment of Industry 4.0 (I4.0) strategies, the capability to acquire information, and the ability to balance exploration and exploitation activities within an organization acts as a barrier for manufacturers to attain the optimal levels of organizational performance. As a result, the purpose of the current investigation is to investigate the strategic execution of I4.0 on manufacturers' information acquisition capability in order to foster the ambidexterity required to flourish in the innovation‐driven high‐performance ecosystem for attaining circular economy performance. In this study, data from a cross‐sectional survey that included responses from a sample of 238 Indian manufacturers were assessed using structural equation modeling. According to the results, I4.0 technologies assist organizations in strengthening their exploitative and explorative capabilities, allowing them to achieve success in innovation, which is directly related to their performance in circular economy activities. Unexpectedly, the association between an organization's information acquisition capability and its innovation performance is not substantial, but it is completely mediated by both exploitative and explorative capabilities, which are characterized as organizational ambidexterity.

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