Revenue-adjusted resource efficiency to discover sustainability for the firm-level sustainable development goals

Discovering sustainability is a path towards green production by recycling waste generated during production, thereby directly contributing to the United Nations' Sustainable Development Goals. As the world faces severe climate consequences, microeconomic remedies become increasingly essential. Resource efficiency is crucial to maintaining a firm's operational sustainability and reducing pollution. This study contributes to the literature by examining revenue-adjusted resource-efficiency practices for achieving firm-based sustainable Goals, focusing on water, waste, green energy, and emissions reduction. By considering SDG 6 (clean water and sanitation), SDG 7 (affordable and clean energy), SDG 12 (responsible consumption and production), and SDG 13 (climate action) through metric-adjusted variables such as revenue, the research gains its novelty to map firm-level efficiency for the achievement of sustainable development goals and their contingent effect on financial outcome through panel regression analysis. After applying a multi-level analysis, the fixed-effects panel model was adopted to present the results. The findings, presented through the lens of paradox theory, reveal that inefficient resource use exacerbates climate impacts, underscoring the need for stronger policies to promote green production in the short run to avoid associated costs and inefficiencies. The firm struggles to mitigate economic and sustainability tensions, and is more likely to adopt revenue-adjusted resource management as a resolution.