institutional theory Behavioral research 1 Business sustainability 1 CHINA 1 COMPETITION 1 Core activity 1 Corporate responsibility 1 Employee behavior 1 Environmental Management Accounting System (EMAS) 1 FINANCIAL PERFORMANCE 1 FIRM 1 Financial performance 1 GOVERNANCE 1 IMPACT 1 INNOVATIONS 1 INSIGHTS 1 Industrial applications 1 Institutional theory 1 OWNERSHIP 1 Research 1 SOCIAL-RESPONSIBILITY 1 STRATEGY 1 Strategic leadership 1 behavioural barriers 1 case study 1 corporate philanthropy 1 corporate responsibility 1 disclosure 1 framework 1 value creation 1