Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Book Chapter Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Promoting Net-Zero Economy for Sustainable Development: Practice-Based View Subject The topic of the resource Carbon neutrality; Environmental consideration; Net zero; Resource; Responsible business conduct; Sustainability Description An account of the resource The present research investigates the utilization of various resources, including tangible assets, human expertise, and intangible assets, in a cohesive set of established procedures, which impact the development and implementation of net-zero practices. It also explores the effect on the environmental performance of SME enterprises operating in business markets. Additionally, the study explores whether digitalization plays a moderating role in this relationship. The samples of 291 were used in the study. Data were analyzed using partial least square structural equation modeling. For a sustainable net-zero economy (SNZE), it is essential for managers to acknowledge the importance of resource and capabilities management. While the management of tangible assets and human skills is vital, greater emphasis should be placed on intangible resources like organizational culture and learning. Furthermore, the capacity of small-sized enterprises (SMEs) to process and implement knowledge could prove to be instrumental in accomplishing net-zero targets. Consequently, managers should leverage Industry-4.0-based technological solutions to enhance resource and capabilities management effectively. This research pioneers an exploration into the influence of human capital and various assets (tangible and intangible), on the development and implementation of a SNZE in organizations, underpinned by empirical data. The study broadens the understanding of the practice-based view (PBV) framework in realizing SNZE, particularly within SME B2B enterprises. The Author(s), under exclusive license to Springer Nature Switzerland AG 2024. Creator An entity primarily responsible for making the resource Sharma A.; Chaudhary M.; Kumar K.; Daga S. Source A related resource from which the described resource is derived CSR, Sustainability, Ethics and Governance, Vol-Part F2880, pp. 101-116. Publisher An entity responsible for making the resource available Springer Nature Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1007/978-3-031-55779-8_6" target="_blank" rel="noreferrer noopener">https://doi.org/10.1007/978-3-031-55779-8_6</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85195952258&amp;doi=10.1007%2F978-3-031-55779-8_6&amp;partnerID=40&amp;md5=dbc577adc1bb7a56b1c68f3c38bb2a6d" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85195952258&amp;doi=10.1007%2f978-3-031-55779-8_6&amp;partnerID=40&amp;md5=dbc577adc1bb7a56b1c68f3c38bb2a6d</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 21967075 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Book chapter Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Sharma A., Christ University, Bengaluru, India; Chaudhary M., College of Business and Law, Royal University of Women, Riffa, Bahrain; Kumar K., Christ University, Bengaluru, India; Daga S., PGDAV College, University of Delhi, Delhi, India