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This paper explores whether green mindfulness is the motivation behind green innovation and whether this relationship is moderated by green transformational leadership. The paper also investigates the indirect influence of green mindfulness on environmental performance through the mediating mechanism of green innovation. The above goals are necessary to find solutions that meet environmental goals, especially in emerging countries such as Vietnam. Data was collected from an online survey of 278 managers in manufacturing firms in Vietnam and analyzed using SmartPLS software with the partial least squares structural equation modeling (PLS-SEM). The results showed that green mindfulness directly affects green innovation, which in turn, contributes positively to environmental performance. Green mindfulness also increases environmental performance through the mediating role of green innovation. Moreover, green transformational leadership moderates the effects of green mindfulness on green innovation. These results contribute to the ability to achieve environmental goals in manufacturing firms. The study shows the role of green mindfulness and green transformational leadership in promoting green innovation and environmental performance in manufacturing firms in emerging market contexts.

AbstractThis study investigates how environmental management accounting (EMA) usage mediates the impact of green dynamic capabilities on environmental performance. Furthermore, the moderating effects of green mindfulness on the relationship between green dynamic capabilities and EMA usage are investigated. The proposed model and its hypotheses are evaluated using partial least squares structural equation modeling (PLS‐SEM) with survey data from 394 large Vietnamese manufacturing firms. The study's findings are as follows: (1) green dynamic capabilities positively affect EMA usage, which, in turn, affects environmental performance; (2) when green mindfulness is strong, the effect of green dynamic capabilities on EMA usage is amplified. These findings demonstrate how the interaction between green dynamic capabilities and green mindfulness can contribute to the success of manufacturing firms that use EMA systems in emerging markets. Additionally, the current study elucidates the mechanism by which green dynamic capabilities influence EMA usage, and it aims to contribute to green dynamic capabilities research in accounting by introducing green mindfulness as a boundary condition.

AbstractResearch on sustainability and firm value has increased recently. However, there is little evidence in this context from ASEAN+3 (i.e., three major Asian economies [South Korea, Japan, and China] and six dynamic economies in the ASEAN region [Indonesia, Malaysia, Singapore, the Philippines, Thailand, and Vietnam]). Therefore, this study explores the impact of sustainability reporting quality on firm value in the ASEAN+3 context. The study also explores the moderating role of environmental, social, and governance (ESG) practices, board gender diversity, board size, and the number of board meetings on the "sustainability reporting quality—firm value nexus." Data collected from Thomson Reuters Asset4 with a sample size of 923 firms during the period 2019–2023 (4615 firm‐year observations). Regression analysis techniques used include pooled ordinary least squares, fixed effects, and random effects models. The analysis results show new and unique discoveries from ASEAN+3. First, sustainability reporting quality has a positive impact on firm value. Second, ESG practices negatively moderate the "sustainability reporting quality—firm value nexus." Third, the higher number of board members reduces the "sustainability reporting quality—firm value nexus"; however, the negative level of major economies is lower than that of ASEAN countries. Finally, the firm with more independent female directors strengthens the "sustainability reporting quality—firm value nexus." This study enriches signaling theory and agency theory by highlighting the complex relationship between components and firm value. To enhance firm value within ASEAN+3, policymakers should prioritize standardized ESG reporting regulations and transparent communication channels; stakeholders must hold managers accountable for genuine ESG implementation and high‐quality reporting; and businesses should prioritize board diversity, particularly independent female directors, alongside sustainability training.

AbstractThe study explores the relationship between corporate social responsibility practice (CSRP), firm performance (FIPE), and environmental, social and governance practice (ESGP) within the context of several developing countries in Asia. Using the Thomson Reuters Eikon database, our focus sample comprised 6927 firms operating in 10 developing Asian countries, namely Indonesia, Israel, Jordan, Malaysia, Pakistan, the Philippines, Saudi Arabia, Thailand, Turkey, and Vietnam. After a thorough screening process, a total of 817 firms were included in the final dataset, covering the years 2019 to 2023, resulting in 4085 firm‐year observations. Through the use of maximum likelihood structural equation modeling (ML‐SEM), our findings reveal that CSRP and FIPE positively influence ESGP within the Asian context. Additionally, the FIPE variable demonstrates an additional mediating role in the relationship between CSRP and ESGP. Furthermore, carbon emission (CAEM) plays a significant moderating role in the CSRP‐ESGP nexus. By focusing on enhancing CSRP, FIPE, and reducing CAEM, both businesses and governments can collaboratively work towards advancing sustainability efforts across the region. Therefore, the paper provides insight in this context using empirical evidence from 10 developing Asian countries.

International audience ; Antimicrobials are included in commercial animal feed rations in many low- and middle-income countries (LMICs). We measured antimicrobial use (AMU) in commercial feed products consumed by 338 small-scale chicken flocks in the Mekong Delta of Vietnam, before a gradual nationwide ban on prophylactic use of antimicrobials (including in commercial feeds) to be introduced in the country over the coming five years. We inspected the labels of commercial feeds and calculated amounts of antimicrobial active ingredients (AAIs) given to flocks. We framed these results in the context of overall AMU in chicken production, and highlighted those products that did not comply with Government regulations. Thirty-five of 99 (35.3%) different antimicrobial-containing feed products included at least one AAI. Eight different AAIs (avilamycin, bacitracin, chlortetracycline, colistin, enramycin, flavomycin, oxytetracycline, virginamycin) belonging to five classes were identified. Brooding feeds contained antimicrobials the most (60.0%), followed by grower (40.9%) and finisher feeds (20.0%). Quantitatively, chlortetracycline was consumed most (42.2 mg/kg SEM ±0.34; 50.0% of total use), followed by enramycin (18.4 mg/kg SEM ±0.03, 21.8%), bacitracin (16.4 mg/kg SEM ±0.20, 19.4%) and colistin (6.40 mg/kg SEM ± 4.21;7.6%). Other antimicrobials consumed were virgianamycin, avilamycin, flavomycin and oxytetracycline (each ≤0.50 mg/kg). Antimicrobials in commercial feeds were more commonly given to flocks in the earlier part of the production cycle. A total of 10 (9.3%) products were not compliant with existing Vietnamese regulation (06/2016/TT-BNNPTNT) either because they included a non-authorised AAI (4), had AAIs over the permitted limits (4), or both (2). A number of commercial feed formulations examined included colistin (polymyxin E), a critically important antimicrobial of highest priority for human medicine. These results illustrate the challenges for effective implementation and enforcement of restrictions of ...

International audience ; Antimicrobials are included in commercial animal feed rations in many low- and middle-income countries (LMICs). We measured antimicrobial use (AMU) in commercial feed products consumed by 338 small-scale chicken flocks in the Mekong Delta of Vietnam, before a gradual nationwide ban on prophylactic use of antimicrobials (including in commercial feeds) to be introduced in the country over the coming five years. We inspected the labels of commercial feeds and calculated amounts of antimicrobial active ingredients (AAIs) given to flocks. We framed these results in the context of overall AMU in chicken production, and highlighted those products that did not comply with Government regulations. Thirty-five of 99 (35.3%) different antimicrobial-containing feed products included at least one AAI. Eight different AAIs (avilamycin, bacitracin, chlortetracycline, colistin, enramycin, flavomycin, oxytetracycline, virginamycin) belonging to five classes were identified. Brooding feeds contained antimicrobials the most (60.0%), followed by grower (40.9%) and finisher feeds (20.0%). Quantitatively, chlortetracycline was consumed most (42.2 mg/kg SEM ±0.34; 50.0% of total use), followed by enramycin (18.4 mg/kg SEM ±0.03, 21.8%), bacitracin (16.4 mg/kg SEM ±0.20, 19.4%) and colistin (6.40 mg/kg SEM ± 4.21;7.6%). Other antimicrobials consumed were virgianamycin, avilamycin, flavomycin and oxytetracycline (each ≤0.50 mg/kg). Antimicrobials in commercial feeds were more commonly given to flocks in the earlier part of the production cycle. A total of 10 (9.3%) products were not compliant with existing Vietnamese regulation (06/2016/TT-BNNPTNT) either because they included a non-authorised AAI (4), had AAIs over the permitted limits (4), or both (2). A number of commercial feed formulations examined included colistin (polymyxin E), a critically important antimicrobial of highest priority for human medicine. These results illustrate the challenges for effective implementation and enforcement of restrictions of ...