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<\/figure><\/div>\n\n\nNo circular economy practice is related to improvements in Scope 3 emissions. Industry-specific characterizations are also evaluated. The work provides interesting and sometimes counterintuitive results that require greater investigation to further understand the phenomena. From a theoretical perspective, the study contributes to the literature on organizational antecedents of carbon emission intensity and extends the application of co-benefits theory to the firm level, linking it to a legitimacy theoretical perspective. Practically, the study provides managers with insights into the effects of individual CE practices on the three emissions scopes, complemented by industry-contingent findings.<\/p>\n\n\n\n
Introduction<\/h3>\n\n\n\n
Carbon emission reductions are a primary solution to help mitigate climate change. It has become an important social goal, and business is feeling pressures for climate mitigation (Goud 2022; Yadav et al. 2023; Zhang et al. 2024). The Paris Agreement and the continuing COP conferences have resulted in many countries making global commitments to address climate change ratcheting up their social and regulatory pressures. These continued agreements and development are making sustainable development a worldwide priority – including various goals such as achieving carbon neutrality by 2050 (Gallego-Schmid et al. 2020; Mart\u00ednez et al. 2022).<\/p>\n\n\n\n
Many factors can influence carbon emissions. Corporate leaders are paying close attention to these issues, especially as they seek an effective and efficient way to improve this specific environmental performance. Studies have shown that carbon emission improvements have been related – for a variety of reasons and across dimensions – to board characteristics (Lu et al. 2021; 2 Business Strategy and the Environment, 2025 Konadu et al. 2022), firm innovation level (Liang et al. 2022), long-term orientation (Saether et al. 2021), national level of democracy (Muttakin et al. 2022), and electoral systems (e.g., Muttakin et al. 2021).<\/p>\n\n\n
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