This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

This paper deals with the pressing challenge of raising the level of environmental responsibility of agricultural enterprises in order to ensure their sustainable development. It has long been established that agricultural activity is accompanied by a significant negative anthropogenic impact on the environment. Therefore, globally, the trend is towards the development and implementation of the principles of environmental responsibility of businesses, which contributes to increasing the competitiveness of businesses, and improving product quality and living conditions of the people. The paper suggests that the environmental responsibility of an agricultural enterprise has to be assessed based on key criteria including the intensity of the use of natural and biological resources, the environmental management system, and business’s participation in solving environmental problems of communities. The paper presents the results of the assessment of the level of environmental responsibility of large, medium and small agricultural enterprises of Ukraine. The results suggest that medium and small agricultural enterprises are predominantly at the initial stage of applying the principles of environmental responsibility in their operations. Moreover, the paper presents the findings of a survey aimed to identify major hindering factors to the observance of the principles of environmental responsibility. These factors include the risk of a decreased business profitability, limited financing, lack of knowledge and shortage of professional staff, insufficient guidelines on the incorporation of principles of environmental responsibility. The paper suggests a mechanism for introducing environmental responsibility at agricultural enterprises that encompasses the governmental, local, and organizational levels. To introduce environmental responsibility at the organizational level, the authors recommend developing and implementing corporate green development strategy, incorporating sustainable procurement, training personnel, and engaging in voluntary public reporting on compliance with the principles of corporate social and environmental responsibility.