Small- and medium-sized enterprises (SMEs) play an important role in sustainable development not only for their significant contribution to China's economy but also for their large share of total discharged pollutants. Despite the widely acknowledged importance and benefits of environmental management accounting (EMA), the level of adoption and implementation of EMA practice is still weak within SMEs in many countries, especially in China. The current systematic review aims to identify the barriers affecting the Chinese SMEs for adopting EMA practices along with the critical success factors required for adopting EMA practices by SMEs and their top management for ensuring sustainable corporate environmental performance in China. The study is carried out following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. In total, 73 articles were found to be eligible to be included in the systematic review, which was published on EMA in small- and medium-sized enterprises in China. Our study aims to document barriers to the adoption of EMA among Chinese SMEs. The review concluded that strict legislation and the availability of flexible financing options for SMEs can promote the adoption of EMA by SMEs. The establishment of environmental reporting systems and auditing mechanisms can further increase the utilization of EMA by small and medium firms. Barriers to EMA adoption can be mitigated after careful consideration of the current situation in SMEs. Documentation of significant barriers may help to form supportive policies which ultimately add to the efforts toward climate change mitigation.

Environmental management accounting (EMA) practices guide a firm’s response to perceived environmental uncertainty (EU) and various institutional pressures (IP). Drawing upon institutional theory, this study explores the relative effects of institutional pressures and environmental uncertainty on the implementation of EMA, an environmental strategy (ES), and the resulting environmental performance (EP) of firms under the influence of top-management support (TMS) and perceived benefits (PB). Based on data collected from 243 firms operating in Suzhou, one of the busiest business hubs in China, this research used the structural equation modeling (SEM) technique. Findings reveal that environmental uncertainty exerts a stronger influence on the adoption of EMA practices than institutional pressures; however, the choice of a firm’s environmental strategy is more influenced by institutional pressures. Likewise, the serial-mediation effect of environmental strategy and EMA practices is observed to be the strongest in the case of coercive pressures, with some notable moderation effect for perceived benefits and top-management support. The study concludes with theoretical and managerial implications.

Climate change is a significant and urgent threat, gaining traction in the scientific community around the globe and requiring immediate action across many sectors. In this context, the digital economy could provide a mutually beneficial solution by utilizing innovation and technical breakthroughs to establish a sustainable future that addresses environmental deterioration, promotes economic growth, and encourages energy conservation. Against this background, this study examined the diffusion of innovation modeling-based factors affecting small and medium-sized firms’ (SMFs) adoption of the Internet of Things (IoT) technology and its impact on SMFs’ sustainability performance related to environmental, economic, innovation, and energy conservation perspectives. The key findings revealed that (i) the relative advantage, trialability, and observability drive IoT adoption. However, compatibility and complexity hinder IoT adoption. (ii) When prioritizing the adoption factors, the relative benefit is the strongest driver, and compatibility is the most significant barrier to IoT adoption. (iii) IoT technology adopter SMFs spent less on natural resources and more on renewable energy and environmental monitoring systems than non-adopter firms, boosting their environmental sustainability. (iv) IoT technology adopter firms had greater revenue, profits, and credit access than non-adopters and lower input costs, improving their economic sustainability. (v) IoT adopter firms spent more on innovative products than non-adopter enterprises, demonstrating innovation performance. (vi) Compared to non-adopter firms, IoT technology adopter SMFs had lower utility expenses and spent more on energy-efficient technologies. (vii) To realize the full potential of the IoT for a more sustainable and inventive future, authorities may pursue a variety of policy actions involving the strengthening and implementation of IoT technology standards and regulations, securing the incentivization of financial resources to SMFs, diverting the allocation of resources to research and development avenues, prioritizing the capacity development and environmental awareness, and focusing on IoT infrastructure development.

Business firms are meant for profitability, growth and wealth maximization. In order to improve and investigate the factors which are influencing a firm performance are extensively studied by many researchers. Banking being the major source of financing to such firms is being targeted by researcher in the said perspective. A new idea has been discussed in this research by including banking relationship as a determinant of capital structure of the firm. This research has obtained the data for 180 listed firms for a period of 2008-2013 and investigates the impact of bankfirm relationship on the debt to equity ratio of the firm. The result shows that the dependent variable is significantly influenced by number of banking relationship a firm is maintaining. The dummy used for multiple bank relationship is however insignificant in order to explain the variations in capital structure of the firm. In the lights of the results it can be said that the optimal number of banking relationship is needed to maintain a particular capital structure ratio and ultimately the performance as the interest rates in developing countries such as Pakistan are quite higher than those of developed ones.