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This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.

A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports.

The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector.

The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust.

This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

This study aims to empirically analyze the market response of energy companies to the Russian-Ukrainian invasion. Additionally, it examines the comparison of market reactions between companies in NATO member countries and non-member countries.

This study utilizes a sample of 1,511 energy sector companies. To achieve the research objectives, two methods are employed. First, an event study is used to analyze the market reaction using Cumulative Abnormal Return (CAR) to the announcement of Russia's invasion of Ukraine on February 24, 2022 (event day) within an event window of (−30, +30). Second, a cross-sectional analysis is conducted to compare the responses of companies in NATO member countries with those in non-member countries.

The findings of this study reveal that energy companies worldwide reacted positively both before and after the announcement of the invasion, with significant reactions observed in companies from the Americas, Europe, and Asia & Pacific regions. However, the Middle East and Africa markets did not show significant reactions. Furthermore, the study indicates that most developed and emerging markets responded positively, likely due to the increase in energy commodity prices during the war. Moreover, the market reaction of companies in NATO member countries was stronger compared to other markets.

This study contributes to the existing literature by being the first to examine the impact of the Russian invasion of Ukraine on the energy sector, while categorizing markets as developed, emerging, and frontier. It also specifically explores the market reaction of energy companies in NATO member countries, providing unique insights into the differential responses within the energy sector.

研究目的: 本研究擬以經驗及觀察為依據, 去分析能源公司對俄羅斯–烏克蘭侵略行為的市場反應。研究亦擬進行關於北約成員國內的能源公司及非成員國內的能源公司的市場反應的比較研究。

研究設計/方法/理念: 研究使用的樣本為1511間能源領域內的公司。研究人員為能達到研究目標, 採用了兩個方法。首先, 他們使用事件研究法進行有關的研究。具體地說, 他們以累積異常報酬率, 來分析在 (−30, +30) 的事件視窗之內, 能源公司對俄羅斯於2022年2月24日 (事發日) 入侵烏克蘭的公告的市場反應。其次, 研究人員以橫向分析法, 就北約成員國內的能源公司及非成員國內的能源公司的反應進行比較研究。

研究結果: 研究結果顯示, 全球的能源公司於侵略行為公告前後均有正面的反應;而反應較為顯著的公司均來自美洲、歐洲和亞洲及太平洋地區。唯中東和非洲市場均沒有顯著的反應。研究結果亦顯示, 大多數已發展市場和新興市場, 均有正面的反應, 這很可能是因為於戰爭期間, 能源商品價格上升所致。再者, 北約成員國內的公司的市場反應較其他市場強烈。

研究的原創性: 本研究率先以已開發市場、新興市場和邊境市場的市場分類, 去探討俄羅斯入侵烏克蘭對能源部門的影響;就此, 本研究對現有文獻作出了貢獻。研究亦特意探索了北約成員國內能源公司及非成員國內的能源公司兩者的市場反應, 這給我們獨特的啟示, 以能了解能源領域內各種不同的反應。

Research has started exploring how brand heritage perceptions affect people. However, little attention has been paid to the underlying mechanisms and the link between brand heritage and relational outcomes. This study aims to integrate research on brand heritage with the stereotype-content model (SCM) to offer a novel explanation of why and when consumers identify with heritage brands.

Two quasi-experimental studies with consumers in Germany (N = 312 and N = 300) focus on multiple real brands to test the mediating roles of warmth and competence. Given the central role of anthropomorphism in brand applications of the SCM, two corresponding variables are examined as moderators, one relating to the brand (brand anthropomorphism) and the other relating to the individual (a person’s feeling of loneliness). Category involvement, state anxiety, brand familiarity, past orientation and consumer age are included as controls.

The findings indicate that warmth and competence mediate the brand heritage consumer–brand identification relationship. In addition, they highlight the moderating role of brand anthropomorphism and loneliness.

This study offers a novel process explanation for how brand heritage perceptions influence consumer–brand relationships, contingent upon loneliness and anthropomorphism.

The findings help marketers better understand how and when warmth and competence transmit positive brand heritage effects, resulting in more favorable responses.

To the best of the authors’ knowledge, this work is among the first to adopt a stereotype-content and anthropomorphic perspective on consumer responses to brand heritage perceptions.

The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century.

The research involved a comprehensive literature review using the Library and Information Science Abstracts (LISA) database with keywords “Library” and “Legitimacy”, combined with citation searches and additional collections. In total, we analysed 159 research articles primarily from the 21st century, with some comparative analysis of pre-2,000 works. The final phase of the research investigated libraries’ legitimisation efforts across various dimensions, examining how they employ rhetoric and theories to maintain legitimacy amidst challenging circumstances.

Through this research process, five dimensions of public library legitimacy emerged; (1) Democracy, (2) Culture and History, (3) Communication and Education, (4) Economy and (5) Librarianship, with the most diverse literature being related to democracy, and its subsections intellectual freedom, neutrality, the public sphere, social justice and social capital.

The outcome of our results indicates that the evolving legitimacy of the public library in the 21st century has become multifaceted, compared to the elements of legitimacy in the 20th century. Contemporary public libraries can continue to utilise the dimensions of legitimacy identified in this study and can reconstruct their legitimacy accordingly.

This paper examines the short-term market impact of the beginning of the military conflict between Russia and Ukraine (February 24, 2022) on the world’s largest defense firms.

The authors examine the world’s 100 largest listed defense firms at and around the beginning of the military conflict between Russia and Ukraine using an event-study methodology.

We observe a positive and statistically significant stock price reaction at and around the beginning of the military conflict. These results are consistent with the asset-pricing perspective/expected cash flow hypothesis. Consistent with the captured regulator theory, we find superior market returns for the two portfolios with a greater weight of defense sales. Superior market returns are also found for defense firms with higher R&D and capital expenditure intensity. Finally, these reactions are reinforced or mitigated by other firm-specific characteristics such as size, profitability and institutional ownership.

The effect of the war on stock markets has been relatively little examined in the financial theory. This study intends to fill this gap in the literature.

This paper aims to help workplace ethnographers navigate and reflect on primary access negotiations by scrutinising two of the concepts mentioned in the call for papers on this special issue: workplace relations and tensions. We introduce the frames of reference (FoRs) concept as used in the field of employment relations to the ethnographic community. We propose that the implicit frames of gatekeeper and researcher influence what they deem interesting for research, thus influencing the content of access negotiations. Moreover, we propose that tensions typically emerge when gatekeepers and ethnographers do not share the same frame of the employment relationship (ER).

We explore the ER through Fox’s (1966, 1974) framework, taking inspiration from Budd et al. (2022), who applied FoRs to employer–employee relations. We adapt the framework to the relationships between workplace ethnographers and gatekeepers by theorising the characteristics of ideal types of gatekeepers and workplace ethnographers and exploring possible implications for when they meet in access negotiations. We distil lessons learnt from previous research by drawing on illustrative examples from the literature to suggest strategies for interacting with gatekeepers when tensions emerge, providing a pragmatic application of our contribution.

Assuming that their FoR of the ER contributes to what they find to be of practical relevance/academic interest, we suggest that a (mis)match of gatekeepers’ and workplace ethnographers’ FoRs can lead to tensions between workplace ethnographers and gatekeepers, either remaining latent or becoming salient. We propose three possible strategies as to how to navigate these tensions during primary access negotiations.

Whilst previous research has mainly focused on the ethnographer as an individual who needs to give gatekeepers a reassuring and enticing impression, we discuss how an important structural factor, an organisation’s ER setup, may influence access. We thus bring an important yet hitherto neglected aspect of organisational life into the debate on the pragmatic realities of ethnography, contributing to the discussion of how to navigate the tension between the “practical” need to convince gatekeepers and the need to fulfil one’s own standards of rigorous research and ethics.

The purpose of this paper is to show the spatial extent and growth of tourism and its likely patterns as past forces of change are replaced by new pressures to reduce climate change and meet new definitions of success.

The approach involves a review of changes that have occurred over the Horizon period with a focus on the spatial spread and development of tourism, using and based on a literature review, past research and personal experience. Likely new developments are identified based on the expected result of influences including climate change mitigation and altered understandings of what is meant by success in tourism.

Much of the spatial change in tourism has been evolutionary rather than revolutionary, but in the future, restrictive forces external to tourism may change travel patterns with severe effects on long haul travel and a change in travel mode.

The research focus needs to produce effective measures of success as understood by all stakeholders in tourist destinations. Alternative destinations will need to replace those long haul destinations no longer available and research needs to refocus on managing rather than solely attracting visitors.

Long haul destinations will lose market share, destinations will change goals to satisfaction for stakeholders and travel modes will change to lower emission generators.

Destination choice will be reduced, transport modes may be limited and tourism closer to home will become the norm.

A general overview of this type has not been presented before.

揭示旅游业的空间范围和增长及其可能改变的模式, 因为以往的变化驱动力被减少气候变化的新压力并满足成功的新定义所取代。

由于缓解气候变化等影响和对旅游业成功含义的理解的改变而可能出现的一些新发展。本文基于文献综述、过去的研究和个人经验, 对综述期间发生的变化进行梳理, 重点关注旅游的空间扩散和发展。

过去, 旅游的很多空间变化是渐进式的, 而不是革命性的。但在未来, 旅游外部的限制性力量可能会改变旅行模式, 对长途旅行和旅行方式的变化产生严重影响。

研究重点需要产生为旅游目的地所有利益相关者所理解的, 有效的对于成功的衡量标准。替代性目的地将取代那些不可用的长途目的地。研究需要重新关注旅游业管理, 而不仅仅是吸引游客。

长途目的地将失去市场份额, 目的地将改变目标以满足利益相关者, 旅行模式将转变为低排放模式。

目的地的选择性将会减少, 交通方式可能会受到限制, 离家更近的旅游将成为常态。

这种类型的一般性概述以前没有研究过。

Mostrar la extensión espacial y el crecimiento del turismo y su probable patrón alterado a medida que las fuerzas de cambio del pasado son sustituidas por nuevas presiones para reducir el cambio climático y satisfacer nuevas definiciones de éxito.

Una revisión de los cambios que se han producido durante el periodo Horizonte, centrándose en la extensión espacial y el desarrollo del turismo, basándose en la revisión bibliográfica, la investigación previa y la experiencia personal, y los posibles nuevos desarrollos como resultado de antecedentes, incluyendo la mitigación del cambio climático y la alteración de la comprensión de lo que se entiende por éxito en el turismo.

Gran parte del cambio espacial en el turismo ha sido evolutivo más que revolucionario, pero, en el futuro, fuerzas restrictivas externas al turismo pueden cambiar los patrones de viaje con graves efectos en los viajes de larga distancia y un cambio en el modo de viajar.

El enfoque de la investigación necesita producir medidas efectivas de éxito tal y como las entienden todas las partes interesadas en los destinos turísticos. Los destinos alternativos tendrán que sustituir a los destinos de larga distancia que ya no estén disponibles y la investigación debe volver a centrarse en la gestión en lugar de únicamente en atraer visitantes.

Los destinos de larga distancia perderán cuota de mercado, los destinos cambiarán sus objetivos por la satisfacción de las partes interesadas y los modos de viaje cambiarán a generadores de menos emisiones.

Se reducirá la oferta de destinos, los modos de transporte pueden verse limitados y el turismo más cercano se convertirá en la norma.

No se había presentado antes una revisión general con este enfoque.

Guided by stimulus-organism-response (SOR) theory, this study analyzed the user-generated content (UGC) produced by attendees from six anime conventions in the USA.

A total of 739 online reviews and 1,932 photos were collected from the social platforms of six large anime conventions in the USA (Yelp and Facebook), and the study employed thematic analysis and image analysis to analyze the collected UGCs.

The findings revealed eight main themes (i.e. ambient and space, customers, service and products, sign and symbol, social density, emotional status, motivation, and behavior intention) and 32 subthemes across the three dimensions of SOR theory. Leveraging the power of cutting-edge image analysis, the image labels obtained from the analysis contributed to the creation of network clusters. The result of the image analysis also continued consistently with the thematic analysis result, which reflected SOR theory.

Theoretically, the study applied SOR theory and blended thematic and image analyses to gain a comprehensive understanding of anime convention attendees’ experience and categorized the attendees’ emotional status as positive or negative to reflect their overall evaluation. Practically, this study highlighted some complaints from attendees and provided suggestions for operators. However, the study focused only on large anime conventions in the USA; future studies should compare attendees’ experiences with small and large conventions or anime conventions worldwide.

The study utilized UGCs to understand the key patterns essential to attendees during anime conventions in the USA and applied SOR theory to its investigation.

This research is intended to assess the nickel smelter industry’s investment competitiveness in Indonesia and identify ways to improve its competitive advantage for the nation.

This research uses a sequential mixed-methods approach, expanding on a first qualitative phase with a second quantitative phase. Interviews are used in the qualitative phase to identify the underlying causes of issues and potential solutions to increase the competitiveness of the nickel smelter industry, while a system dynamics (SD) model is used to conduct the quantitative phase. This study uses the idea of a country’s competitive advantage from Porter’s diamond model (PDM). The model was tested and validated using SD simulation resulting in a new policy scenario, which was evaluated in metallurgy expert conferences and high policymaker discussion forums.

The results reveal the complexity of the nickel smelter industry in Indonesia and conclude that the integrated export duty beneficence policy is the most effective way to boost competitiveness. This policy gives a significant improvement both in the number of smelters and state revenue compared to the current policy. The industry’s investment competitiveness is enhanced by the six factors of the diamond model, with the first three factors being integrated strategy, limited export of excess production and export duty beneficence, while the remaining factors are metal price fluctuation, domestic demand and mineral supply which are related to mining conditions uncertainty.

The research creates a SD model to support Indonesia’s competitive advantage in the smelter industry. Despite limitations like interpretations and distorted semantic analysis, it provides a useful framework for exploring complex industry themes, excluding social factors due to limited data and knowledge requirements.

The findings of this research offer a framework for policymaking by the government to enhance the competitiveness of investments in Indonesia’s nickel smelter industry.

This study delves into Indonesia’s nickel industry competitiveness using PDM. Using a more detailed SD model with quantitative analysis, it goes beyond strategy development to provide a comprehensive approach to the nickel smelter industry.