Bag, S. (2024). From resources to sustainability: a practice-based view of net zero economy implementation in small and medium business-to-business firms. Benchmarking: An International Journal, 31(6), 1876–1894. https://doi.org/10.1108/bij-01-2023-0056
Baicu, C. G., State, O., Gârdan, D. A., Gârdan, I. P. & Țicău, I. R. (2022). Financial and Competitive Implications of the European Green Deal – Perceptions of Retail Managers. Amfiteatru Economic, 24(61), 683–700. https://doi.org/10.24818/EA/2022/61/683
Chen, G., Lim, M. K., Yeo, W.M., & Tseng, M.-L. (2024). Net zero vs. carbon neutrality: supply chain management challenges and future research agenda. International Journal of Logistics Research and Applications, 1–36. https://doi.org/10.1080/13675567.2024.2359058
Cheng, Y., Sinha, A., Ghosh, V., Sengupta, T., & Luo, H. (2021). Carbon tax and energy innovation at crossroads of carbon neutrality: Designing a sustainable decarbonization policy. Journal of Environmental Management, 294, 1–9. https://doi.org/10.1016/j.jenvman.2021.112957
Díaz-Peña, L. del C., Castillo Delgadillo, V. M., & Mario Iván, C. V. (2022). Financial firm’s performance: a comparative analysis based on ESG metrics and net zero legislation. Journal of Sustainable Finance & Investment, 1–21. https://doi.org/10.1080/20430795.2022.2119830
Fankhauser, S., Srivastav, S., Sundvor, I., Hirmer, S., & Shrimali, G. (2023). Net zero portfolio targets for development finance institutions: Challenges and solutions. Global Policy, 14(5), 716–729. https://doi.org/10.1111/1758-5899.13286
Gotoh, R. (2025). Quantitative text analysis of sustainability reporting: Decarbonization strategies and company characteristics in Japan. Energy Reports, 13, 2722–2739. https://doi.org/10.1016/j.egyr.2025.02.016
Ong, J. W., Guan Gan Goh, G., Lim, W., & Yong, S. H. S. (2024). A Winning Green Profile to Stay Ahead? Companies’ Green Value Chain Profiles Based on Competitive Advantage Attainment. SAGE Open, 14(4), 1–13. https://doi.org/10.1177/21582440241291264
Yang, S., Yang, D., Shi, W., Deng, Ch., Chen, Ch. & Feng, S. (2023). Global evaluation of carbon neutrality and peak carbon dioxide emissions: current challenges and future outlook. Environmental Science and Pollution Research, 30, 81725–81744. https://doi.org/10.1007/s11356-022-19764-0
Zakari, A. (2024). Unlocking green potentials for carbon neutrality in OECD countries. Energy Sources, Part B: Economics, Planning, and Policy, 19(1), 1–22. https://doi.org/10.1080/15567249.2024.2361774
Zhang, A., Tay, H. L., Alvi, M. F., Wang, J. X., & Gong, Y. (2022). Carbon neutrality drivers and implications for firm performance and supply chain management. Business Strategy and the Environment, 32(4), 1966–1980. https://doi.org/10.1002/bse.3230