Insight into technologically vigilant leadership: Smart sustainable circular supply chain management in the economic context of Industry 6.0

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Abstract

The emergence of Industry 6.0 presents both opportunities and problems for environmental sustainability. Emerging technologies, like artificial intelligence (AI), the Internet of Things (IoT), and blockchain, can improve energy efficiency, maximize resource utilization, and decrease consumption. Conversely, the energy-intensive characteristics of these technologies may result in elevated electricity consumption and increased carbon dioxide emissions if not handled responsibly. In this context, the senior leadership of the relevant organizations plays a pivotal role in facilitating the removal of adoption barriers during the early phase of migration to new technologies. This study proposes a model grounded in resource-based theory and stakeholder theory that examines the relationship between technologically vigilant leadership (TVL) and smart sustainable circular supply chain management (SSCSCM) within the context of Industry 6.0, mediated by the effectiveness of the management accounting information system (EMAIS). This study further delves into the moderating influence of inclusive green growth policy (IGGP) on these relationships. This study assessed the suggested model by partial least squares structural equation modeling to examine the statistical data obtained from a convenience and snowball sample of accountants in small and medium enterprises. The empirical findings indicated a positive correlation between TVL and SSCSCM. This relationship was partially mediated by EMAIS. IGGP positively moderated the connections among TVL, SSCSCM, and EMAIS. These significant insights would assist policymakers in formulating enhanced TVL mechanisms to capitalize on the benefits of EMAIS and therefore fortify SSCSCM.

Keywords: Circular Economy, Environmental Management Accounting, Industry 6.0, Smart Supply Chain, Vigilant Leadership

Authors’ individual contribution: Conceptualization — P.Q.H.; Methodology — P.Q.H., Software — P.Q.H. and V.K.P.; Validation — P.Q.H. and V.K.P.; Formal Analysis — P.Q.H. and V.K.P.; Investigation — P.Q.H. and V.K.P.; Writing — Original Draft — P.Q.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: O32, Q01, Q56

Received: 11.02.2025
Revised: 11.07.2025; 10.11.2025
Accepted: 18.11.2025
Published online: 20.11.2025

How to cite this paper: Huy, P. Q., & Phuc, V. K. (2025). Insight into technologically vigilant leadership: Smart sustainable circular supply chain management in the economic context of Industry 6.0. Corporate Governance and Sustainability Review, 9(4), 75–88. https://doi.org/10.22495/cgsrv9i4p7