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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.

The changes in the service context due to COVID-19 have challenged service marketers to understand and react to consumers’ feelings that impact their shopping behavior in services. Moreover, consumers had to face a challenging situation with an impact on mental health. This study aims to assess the impact of spirituality and compassionate love as coping mechanisms that might increase hope, which, in turn, decreases anxiety. Hope also mitigates the impact of fear on anxiety. The authors also investigate the mediate effect of hope in its relationship to spirituality and well-being during the pandemic in Brazil and its potential impact on services marketing.

To investigate the relationship between fear, anxiety, hope, compassionate love, spirituality and well-being, the authors conducted an online survey with 469 Brazilians who had been in quarantine for more than 45 days. To conduct the investigation, the authors used a purposive sampling to reach respondents due to the exceptional situation of the COVID-19 pandemic.

Using a structural equation model, the authors found that hope is a mediator with a buffer effect on the relationships between anxiety and fear and between spirituality and anxiety. Moreover, the authors found that hope mediates the relationship between spirituality and well-being, leading to greater levels of well-being. Service companies in general can benefit from using these findings to better manage their relationships with consumers during and after COVID-19 pandemic.

The sample included only Brazilian respondents, and pre-pandemic well-being was not measured.

There is evidence that traumatic events (e.g. war) influence feelings and consumer behavior. The findings suggest that the adoption of practices related to spirituality during an extreme, stressful situation has an influence on people’s hope and potentially mitigates anxiety. Increasing spirituality and hope can also benefit perceptions of well-being. Besides, in this context, the authors recommend that service providers communicate unobservable elements in a transaction (e.g. care, safety) by providing observable signals of spirituality and hope to reduce negative emotions.

This study explores the influence of female executives on the misalignment between corporate ESG commitments and practices, a phenomenon known as ESG decoupling. It also enhances the understanding of female power on affecting ESG decoupling under different ownership settings.

This study uses a quantitative research design to explore the impact mechanism of female executives’ proportion on corporate ESG decoupling under different ownership contexts based on a sample of 2,585 firm-year observations from publicly traded Chinese companies between 2011 and 2021.

Based on agency theory, upper echelons theory and gender socialization theory, our findings indicate that (1) female executives are significantly effective in reducing ESG decoupling, and (2) this effect is more pronounced in non-state-owned enterprises (non-SOEs) compared to state-owned enterprises (SOEs).

This study contributes original insights into the ESG decoupling literature by demonstrating the external influences of corporate governance structure, particularly in the context of China’s unique corporate ownership environment. It also provides strong social implications by highlighting the role of gender dynamics in corporate governance, corporate social responsibility (CSR) behaviors and ESG alignment.

This study aims to examine the relationship between economic policy uncertainty (EPU) and environmental, social and governance (ESG) disclosure and the moderating role of board network centrality and political connections on the nexus between EPU and ESG.

Using a sample of the UK Financial Times Stock Exchange (FTSE) 350 firms during 2007 to 2018, this study examines the relationship between EPU and the ESG disclosure and the moderating effects of board centrality and board political connections using multivariate regression analysis.

The results show that firms tend to increase their ESG disclosure when EPU rises. The results also reveal that EPU is negatively associated with firms’ financial performance and ESG performance is less evident for firms with higher ESG disclosure scores and is observed only when board centrality is relatively low and the political connections are absent. The study finds further evidence to support the hypotheses during periods of heightened conflicts (i.e. global financial crisis and the Brexit referendum).

This study offers practical insights for corporate managers who attempt to preserve and enhance their firms’ competitive advantages via maintaining its stakeholders support through greater ESG disclosure during heightened EPU periods.

By integrating the resource-based view (RBV) and the signaling theory, this study extends the signaling theory and RBV by examining the relationship between EPU and ESG disclosure as a signal to its stakeholders and information advantages that board centrality and political connections bring to the company to reduce information asymmetry between the firms and its stakeholders during EPU.

The aim of this paper is to investigate the linkages between intergenerational income mobility and crime for 27 OECD countries, considering different types of crime, family ties, enforcement, in terms of punishment rate and perceived quality of the legal system, redistributive outcomes and government expenditure.

Using the Global Database of Intergenerational Mobility (GDIM), the empirical analysis is conducted by coupling the principal components analysis with the hierarchical clustering. The variance tests verify the robustness of the clusters.

Income mobility is higher in those countries where there is high public investment devoted to education and high perception of rule of law to buffer the adverse effects of crime on income mobility. The redistributive policies must be oriented to better the wealth distribution and not only income equality opportunity to decrease crime and to increase income mobility. A plausible existence of “hidden” income mobility emerges from the linkages between income mobility and frauds.

More redistributive policies for education, income and wealth equality should be applied in those countries with low income mobility and high violent crime rates; higher punishment rates should be applied to reduce the rates of thefts and frauds in high income mobility countries.

The main contribution is the identification of what type of crime leads to downward income mobility, as well as the role of perceived quality of the legal system, government and family ties in the association between income mobility and crime, suggesting also the potential existence of “hidden” income mobility.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-07-2023-0520

This study aims to use a novel data set of 636 murderers sentenced to death in California to investigate homicide offenses that are committed but not prosecuted or officially solved, a concept known as the dark figure of crime.

Uaing appellate records from the Supreme Court of California, which contain extensive information about the offender’s background, criminal offense history and mental health diagnoses, it was revealed that one-third of the offenders in the sample have additional homicide offenses for which they likely bear responsibility, but were not prosecuted.

Most of these involve one or two additional homicides, though a wide range was observed spanning 0 to 93 additional victims. Those with a dark figure of murder and unsolved homicides had substantially more prior arrests, convictions and prison incarcerations and were higher in psychopathy, sexual sadism, homicidal ideation and gang involvement than offenders without a dark figure. Psychopathy and homicidal ideation were the most robust predictors of both the presence and magnitude of a dark figure of murder and unsolved homicides, whereas sexual sadism was inconsistently associated.

A disproportionate amount of the unsolved murders in the USA are likely perpetrated by the most pathological types of offenders, those with extensive antisocial careers and severe externalizing psychopathology.

The purpose of this study is to assess and contrast the impact of various factors, including both bank-specific and macroeconomic factors, on the financial performance of Islamic and conventional banks (I&CB) in countries with a dual banking system.

A general least square model is applied to a large data set of 103 I&CB operating in the Middle East and North Africa (MENA) region, comprising unbalanced annual panel data spanning the period from 2015 to 2020. The financial performance index (FPI) derived from capital adequacy, asset quality, management efficiency, earnings, and liquidity (CAMEL) ratios is used as the dependent variable.

Key factors, such as overhead expenses, gross domestic product (GDP) and retained earnings, exert a substantial influence on the financial performance of both I&CB. Moreover, the findings suggest that certain parameters, including deposits, inflation and cellular banking usage, significantly impact on the financial performance of conventional banks, while bank size specifically affects the financial performance of Islamic banks.

While this study provides valuable insights, it is essential to acknowledge its limitations. The research focuses on a specific region (MENA) and may not be universally applicable to other geographical areas or banking systems. The study’s findings are based on historical data and might not fully reflect current or future market conditions. Additionally, the choice of variables and methodology may introduce bias or limitations, as with any empirical study. The theoretical implications of the research paper lie in the distinct ethical principles that constitute the foundation of Islamic finance. The ethical opposition to Riba is poised to have extensive implications, influencing market stability, commercial and economic impact and contributing to responsible banking practices within the Islamic banking sector. The study suggests that adherence to these sacred principles not only aligns with ethical considerations but also fosters social responsibility within Islamic banking institutions. This holds significance for broader societal and economic impacts, as responsible banking practices contribute to sustainable and equitable economic development.

The study underscores the significance of efficient overhead cost management for conventional banks, particularly in the context of a rapidly evolving digital banking environment. The call for adaptation and innovation in operational strategies aligns with the broader principles of efficiency and effectiveness emphasized in Islamic finance.

In essence, the theoretical and practical implications of the study surpass the narrow focus on financial performance, resonating with the broader societal and economic landscape within the Islamic banking sector. The integration of ethical principles not only reinforces the unique identity of Islamic finance but also positions it as a model for responsible and sustainable banking practices in the MENA region and beyond.

CAMEL ratios are used to build an FPI to evaluate bank performance, providing a more precise and comprehensive assessment compared to traditional return ratios like return on assets or return on equity. Second, the authors conduct a thorough analysis covering factors across bank-specific, financial and macroeconomic dimensions. Thus, the study stands out by not only examining bank-specific factors but also by considering external factors such as GDP, interest rates and the development of the financial sector. The focus on the MENA region allows us to offer generalizable findings, highlighting distinctions between I&CB and considering a period with boom years (2015–2019) and a recession year (2020).

Corporate hypocrisy occurs when a discrepancy exists between corporate talk and actions. As companies assume more extensive economic, societal and global roles, they are more likely to encounter situations in which their words and actions are inconsistent. Therefore, a company’s ability to cope with such situations is becoming increasingly important. This study aims to examine the negative effects of corporate hypocrisy on corporate reputation. First, it reveals the underlying mechanisms by presenting corporate trust and affective commitment as parallel mediators. Additionally, it explores how corporate social responsibility (CSR) perceptions mitigate the indirect effects of corporate hypocrisy.

Data were collected through an online survey conducted at two time points in the context of Korean retail banking companies. A total of 313 respondents participated in a two-wave online survey using a multistage sampling technique to ensure a representative population sample. This study used the Mplus-based Hayes’ PROCESS Macro to test the research hypotheses.

The results show that corporate hypocrisy negatively affects corporate reputation by impeding customers’ corporate trust and affective commitment. These negative indirect effects are mitigated when customers’ perceptions of CSR are high.

By establishing a parallel moderated mediation model that captures the impact of corporate hypocrisy. To the best of the authors’ knowledge, this study presents important academic and managerial implications that have not been provided in the literature.

Drawing on cognitive-affective personality system (CAPS) theory, this study proposes a chained multi-mediation model to examine the impact of talent management practices on talents’ intention to stay from the integration of cognitive perspective and affective perspective.

Three-wave data collected from 268 talents of Chinese organizations supported the research model. Hierarchical regression analysis was used to test the direct effects and the Bootstrap method was used to test the chain multi-mediation effects.

(a) Talent management practices positively affect talents’ intention to stay. (b) Perceived overqualification and perceived no growth mediate the relationship between talent management practices and talents’ intention to stay from a cognitive perspective. (c) Affective commitment mediates the relationship between talent management practices and talents’ intention to stay from an affective perspective. (d) “Perceived overqualification-affective commitment” and “perceived no growth-affective commitment” act as chain mediators between talent management practices and talents’ intention to stay, with the latter showing a stronger effect.

This study provided a comprehensive framework that examines the relationship between talent management practices and talents’ intention to stay from cognitive and affective perspectives. It contributes to deepen the understanding of the effectiveness of talent management practices and offer valuable management instructions for organizations to retain talents.

With the increasing turnover intention worldwide, psychological ownership is gaining traction. Considering the significance of the same for the development and growth of an organization, this paper explores the mechanism to promote psychological ownership and how generational differences contribute to the same.

A questionnaire was designed and circulated to 1450 employees covering Generation X, Y, and Z. A total of 378 usable responses were received and subjected to Process Macro Model 7 to test seven hypotheses. SPSS was used to test the reliability and validity of the dataset, and RStudio was used for the Confirmatory Factor Analysis.

The findings supported the moderated mediation model between psychological ownership (PO) and psychological availability (PA). Here, meaningfulness (MN) was the mediator, and age was the moderator. The paper suggests that Generation Z experiences significantly lower psychological ownership (PO) and psychological availability (PA) compared to their elder colleagues. The indirect effect of PA on PO through meaningfulness was significant for all generations, and the generational transition also introduced significant changes.

This is the first study to examine the generational differences in psychological ownership among employees. Accordingly, this research adds to the organizational development literature and suggests that human resource managers design customized interventions for promoting psychological availability. Also, the organization needs to maintain demographic diversity to facilitate learning and development.