In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environment. Drawing from the extant regulations system and conducting a deep review of the main contributions on the phenomenon, this conceptual study suggests managerial accounting instruments and training, which are still under-researched, as effective measures for enforcing and encouraging green port development. This three-step study consists of a systematic review of the regulatory frameworks and literature on the phenomenon, and an outline of the gap of the legislative framework and research, from a management innovation perspective, where effective managerial practices for environmental sustainability are not successfully suggested and implemented within seaports. On the one hand, the Balanced Scorecard and Tableau de Bord are identified and proposed as managerial accounting instruments for assessing, monitoring, measuring, controlling, and reporting the organizational processes of port players, mainly PAs, for developing competitive green ports. On the other hand, training has been suggested to educate and guide the human resources at all organizational levels within seaports, for supporting and developing awareness and behavioral attitudes in the direction of environmental sustainability.

This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. Drawing from legitimacy theory, this qualitative study analyses if and how non‐financial reporting positively affects and fosters CSP practices and outcomes within the cruise industry. Specifically, using a case study methodology, a major cruise company has been analysed outlining its sustainable behaviour, through the manual content analysis of sustainability reports (2016–2017–2018), in achieving the sustainable development goals (SDGs) introduced by the UN Agenda 2030. The findings outline that the cruise company presents a clear sustainability and community orientation and adopts several initiatives, mostly focused on environmental and social issues, addressed to meet the 17 SDGs, where reputation and positive image have been recognised as the major antecedents in the perspective of CSP. This study contributes to the literature giving a broader and different reading of sustainability reporting as a “booster” of the CSP in meeting the SDGs and a further interesting application of the legitimacy theory, and offers managerial implications to systematise the content of non‐financial reporting by improving the quality of disclosure to achieve the SDGs, with focus on CSP processes, outcomes and ways.

The shipping industry, due to the ships’ gigantism trend and the concentration of operations in specific regions, is considered the source of both positive and negative impacts for port-cities. The ambitious objective of the International Maritime Organization (IMO) for the decarbonisation of the sector till 2050 has further shifted attention on the activities and policies that shipping companies adopt and implement not only for complying with international regulations but moving beyond, integrating sustainability priorities and goals into their corporate strategic planning. In the context of the 17 Sustainable Development Goals (SDGs) of the United Nations, this paper aims at investigating the nature and orientation of voluntary disclosure practices and environmental sustainability for achieving the SDGs in the maritime industry, focusing on the cruise and container shipping markets. Analysis confirms the companies’ commitment towards meeting the 2030 Agenda through dedicated sustainability strategies. However, it revealed the qualitative nature of reported information and the lack of specific indicators for measuring and evaluating sustainability performance at the corporate level.

In this study, the authors examine factors that explain international scholars’ success in publishing in North American management journals through collaboration. Drawing on the international entry mode literature, the authors propose that international collaboration teams are more successful when they increase complementary resources and reduce transaction costs. A sample of 364 articles from 10 North American management journals shows that teams published in higher impact management journals when they had U.S. or Canadian collaborators, higher proportions of assistant professors, and less gender diversity. Combining additional findings from 23 semistructured interviews, the authors provide a research model to explain the resources and costs embedded in international collaboration teams as well as mechanisms that help transform costs into resources.