This final section proposes research avenues based on both the presented literature review and the proposed theoretical framework. Specifically, the chapter is structured to provide detailed thematic insights into the elements proposed in the theoretical framework, namely, the evaluation of supply chains’ sustainability and the elements involved in value chain accountability, as well as detailed examinations of potentially influential factors at the institutional level. The aim is to equip future studies with a theoretically robust and practically useful framework—one that empowers academics and practitioners to understand, identify, and quantify a company’s impacts at the supply chain level. The framework also differentiates firms’ responsiveness to the stimuli at the macroeconomic and institutional levels, the firm’s sector, managerial practices, and position in the production chain.