This study explores how environmental activities within U.S. companies affect their Contribution Per Dollar Sale (CPDS) and Operational Cost Efficiency (OP_COST_EFF). We analyzed a comprehensive dataset of 17,735 firm-year observations from 2008 to 2023. Our findings reveal that companies do not pass the costs of environmental investments on to consumers through higher sales prices, resulting in reduced CPDS. To mitigate the impact on CPDS and profitability, firms improve their OP_COST_EFF while engaging in environmental initiatives. We address potential endogeneity concerns using two-stage least squares (2SLS) and difference-in-differences (DID) methods. Our results consistently show that the observed CPDS and OP_COST_EFF dynamics persist regardless of regulatory pressures. Further analysis reveals that firms strategically adjust marketing expenditures to manage costs and maintain their competitive position. Our study emphasizes the importance of regulatory frameworks in promoting sustainable business practices that benefit society. We provide valuable insights for businesses, policymakers, and standard setters working to advance sustainable initiatives and optimize the financial outcomes of environmental activities.

The agri-food sector recognises the importance of using emerging technologies to address the challenges of feeding a growing population and ensuring sustainability. Artificial intelligence (AI) and machine learning (ML) are considered crucial for analysing information sources to promote resource efficiency, waste reduction, and product traceability. These objectives have been pursued in the sector since the early 1990s. Companies involved in the food chain are now integrating AI, blockchain, and ML into their strategies through performance evaluation systems, data collection and analysis, and identifying scenarios for greater efficiency and sustainability in resource use. However, the use of these technologies also presents challenges, as they require the interpretation of complex algorithms. Frances and Garnsey (1996) highlighted the importance of control in organisational configurations facilitated by information and communication technology. The question now is whether AI and blockchain enable or inhibit control system integration across organisational boundaries. Discuss how emerging technologies are shaping the fresh produce sector, where two models of relationships coexist: one based on price and quality range, and another based on trust and long-term commitment. Investment in emerging technologies must be justified by its integration into supply chain relationship management systems. Based on a case study, this research aims to understand how these emerging technologies are integrated and can affect performance management systems in the manner to information sharing, coordination, and collaboration within the food supply chain.

This study investigates the intricate dynamics between CEO power and Environmental, Social, and Governance (ESG) disclosure, with a focus on the moderating role of board diversity within non-financial firms listed on the UK FTSE All Share index from 2012 to 2021. Utilizing a robust quantitative research design, the investigation employs multiple regression methodologies, including Ordinary Least Squares (OLS) and Generalized Method of Moments (GMM), to unravel how CEO power impacts ESG disclosure and how board diversity moderates this relationship. The findings reveal a significant inverse relationship between CEO power and ESG disclosure, aligning with Resource Dependence Theory, which posits that powerful CEOs may prioritize personal interests over stakeholder concerns, thereby reducing transparency in ESG reporting. Furthermore, the study identifies board diversity as a potent moderator that enhances this relationship, resonating with Stakeholder Theory, which emphasizes the need for governance structures that reflect a broad range of stakeholder interests. These insights contribute to the theoretical discourse on corporate governance and sustainability while offering practical implications for firms seeking to balance executive authority with diverse board structures to foster comprehensive ESG reporting. The robustness of these findings is validated through various econometric techniques, underscoring the critical role of board diversity in augmenting ESG disclosure amidst varying levels of CEO power.