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Purpose: Higher education institutions (HEIs) around the world are engaged in internationalisation efforts. Yet internationalisation per se is associated with significant pressures on the environment and environmental resources, which need to be addressed. This study aims to assess the opportunities, benefits and challenges associated with the internationalisation of universities at a global level. Design/methodology/approach: A total of 27 relevant case studies were extracted from the literature to illustrate how HEIs worldwide are ensuring sustainability in their internationalisation efforts. Findings: Through case studies of international HEIs, the study lists the opportunities, benefits and challenges associated with the internationalisation of universities at a global level and some of the measures that may be deployed to reduce the environmental impacts of their international activities. Originality/value: This study provides a welcome contribution to the literature because it outlines some of the works taking place at universities, where matters related to sustainable development are considered against a background of internationalisation efforts.

The clothing, footwear, and household textiles sectors play a significant role, providing employment opportunities on a global scale. However, they are also associated with a considerable consumption of natural resources, leading to high levels of water pollution and emissions of greenhouse gases, contributing to climate change. The carbon footprint (CF) of textiles depends generally on fabric types and production processes. Natural fibers such as cotton, wool, and silk, generally have a lower CF when compared to synthetic fabrics such as polyester and nylon, requiring more energy and chemicals during production. In addition, fabrics manufactured through eco-friendly methods, such as closed-loop systems and sustainable production processes, have a significantly lower CF than those produced using conventional means. Accordingly, there is a perceived need for comprehensive studies that investigate the environmental and climate implications of the textile sector. Considering these concerns, a study was undertaken on the topic, encompassing a literature review and data collection so as to present an overview of the environmental impacts and CF associated with the textile sector. The results from the research show that the resource consumption associated with the textile sector, particularly its CF, demands urgent action in order to reduce its impacts. Also, actionable measures are needed so as to reduce the CF of the textile industry. These are described in the paper, along with the obstacles that need to be overcome so as not only to reduce the CF of this sector, but also to pursue the objectives outlined in the sustainable development goals. [ABSTRACT FROM AUTHOR]

Apart from the many social and health problems it has caused, the COVID-19 pandemic has had a severe impact on most sectors of the economy worldwide. One of the areas where such impact is noticeable is the textile, apparel, and fashion (TAF) industry. The lockdowns and limited access to retailer outlets resulted in a considerable drop in consumption, creating problems related to the excess of stock, the decrease of sales, and the disposal of non-used items. This paper outlines the implications of the COVID-19 on the TAF sectors and European retailers. It analyzes how the current supply chains exacerbated stock control problems, and it reports on the changes in consumption during the pandemic. The worldwide restrictive measures implemented to cope with the COVID-19 pandemic were responsible for significant profit losses. Also, the decrease in consumption, caused by several geographically wide lockdowns, prompted a subsequent reduction in orders and sales, resulting in a significant number of constraints. The implementation of more environmentally friendly processes, including sustainable circularity as a competitiveness source to keep the TAF sectors in the loop and reduce greenhouse gas emissions, may help address the problems associated with the COVID-19 pandemic in the sustainability context, as reported in this paper. [ABSTRACT FROM AUTHOR]

Accountability assessment is a highly relevant challenge for companies nowadays. The COVID-19 pandemic prompted a digital acceleration in business environments, which in turn brought more focus on sustainability practices that could help organizations better demonstrate their accountability, thus making them more resilient to the ever-changing socio-economic context. Therefore, this paper aims to evaluate how to further improve corporate accountability (on a strategic and operational level), taking advantage of the digitalization changes that companies are being forced to go through and applying them to the sustainability evaluation process, including the reporting as its final output. The first research outcome is a combined framework, based on data governance and sustainability literature models, seeking to optimize the manageability of sustainability data. The second outcome is a matrix, based on a content analysis of 20 sustainability reports, representing eight possible types of behavior that companies adopt when integrating digitalization practices into their sustainability evaluation process. The aim is to explore how the communication of digital activities could refine the diligence of the sustainability assessment process, with disclosure representing its last step. Finally, the 'leading' case was broken down into the general strategic components that could potentially be included in a balanced data-sustainability reporting strategy. [ABSTRACT FROM AUTHOR]

Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro—external environment); (b) stimulating sustainability-oriented innovations (mezzo—member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro—individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional). [ABSTRACT FROM AUTHOR]