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An effective business model (BM) is essential for the success of any company, with sustainable innovation being a critical component of this model. This entails finding creative ways to meet present needs without compromising future generations. In this regard, cooperation can be crucial in developing sustainable innovation. This paper investigates how different types of cooperation impact the development of small and medium-sized enterprises (SMEs) innovation for environmental sustainability. In this sense, it intends to compare the effects of cooperation acquired nationally or at a European level.

The methods used are logistic regression for the sample of 87,374 observations from 14 countries of the Eurostat Community Innovation Survey (CIS) database.

The results confirm that cooperation with national or European agents significantly impacts the innovation for environmental sustainability of SMEs; however, not all cooperations have the same significance level. At a national level, cooperation with the suppliers of equipment, materials, components or software, clients or customers and universities or other higher education institutes impacts the innovations for environmental sustainability developed by SMEs. At a European level, cooperation established with other enterprises within your enterprise group, equipment, materials, components or software suppliers, clients or customers and government, public or private research institutes significantly impacts innovations for environmental sustainability.

This study also provides substantial theoretical contributions on the subject and more information about the importance of cooperation by SMEs in developing innovation for environmental sustainability.

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 discuss appropriate individual, organizational and macroleveled conditions when it is desired to foster intrapreneurship with nudge techniques.

Conceptual paper.

This paper aims to provide theoretical framework on the relationship between nudges approach and intrapreneurship and offer measurable propositions at different level of analysis for future research.

At the individual level it is theorized that nudges techniques on intrapreneurship will work when: “agents are aware of being nudged”, “choice architect is a well-recognized leader”, “perception of meaningful work is high” and “agents had former experience about being nudged”. At the organizational level it is claimed that the “number”, “type” and “frequency” of nudges plays the prominent role. Lastly, at the macrolevel it is postulated that “cultural adjustments”, “providing education” and “forming networks” sets the ground for pushing masses to intrapreneurial activities via nudges.

This study uses autoethnography to examine the impact of the Misuse of Drugs Act 1971 on policing and public health in the UK. Bridging the gap between scholarly discourse and practical law enforcement insights, this paper aims to highlight the cognitive dissonance experienced by frontline officers when using policing methods that conflict with evidence-based practices and personal values. It critiques routine police procedures, highlighting the ineffectiveness of criminal sanctions in reducing drug offences and the resultant damage to community trust and police legitimacy.

Using autoethnography and critical reflection that combines personal narrative and ethnographic observation, this paper presents a practitioner's perspective on the challenges of enforcing low-level drug offences. It integrates the author's experiences as a neighbourhood police officer in Camden Town, London, with theoretical analysis to highlight the practical realities of drug law enforcement at the intersection of law enforcement and public health.

This research reveals contradictions between current drug law enforcement strategies and public health objectives, and the consequences for law enforcement. It highlights the risks of limiting police discretion and preventing their ability to respond appropriately to complex needs. The paper emphasises the need for public health and trauma-informed policing strategies to mitigate the adverse effects on vulnerable and disadvantaged communities.

Improved public health outcomes: prioritising treatment and support over punishment. Adoption of trauma-informed practices: reducing marginalisation, stigma and improved experiences of police interaction. Improved trust and legitimacy: when the public perceive policing as fair and aligned with community values, it strengthens procedural justice and police legitimacy. Enhanced officer well-being: an improved working environment and experience, through more meaningful, impactful work and improved interactions and relationships with the public. Policy change: policymakers should recognise the discretionary role of police when developing drug policy and acknowledge the risks associated with enforcement approaches that conflict with community needs and broader policing objectives.

Offering a novel critique of prohibitionist drug policies within the British context, this paper advocates for a cultural shift towards public health and trauma-informed approaches in UK policing. It emphasises the importance of recognising police officers' discretionary role as “citizen-agents” and the integration law enforcement approaches with harm reduction initiatives for enhanced procedural justice and police legitimacy.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

This paper aims to examine the effect of three types of health-related claims (health, nutrition and ingredient) and product healthiness on situational skepticism toward the claims that appear on the front-of-package of food products. The effect of situational skepticism on the purchase intention of the product is further examined.

Two experimental studies were conducted with a 3 (health-related claims: health claim vs nutrition claim vs ingredient claim) × 2 (product healthiness: healthy vs unhealthy) between-subjects factorial design. Study 1 investigates the effects within a single product category (Biscuits) and Study 2 the effects across product categories (Salad and Pizza).

The results demonstrate that situational skepticism is the highest for health claims, followed by nutrition claims and the least for ingredient claims. In addition, situational skepticism is higher for claims appearing on unhealthy products vis-à-vis healthy ones. Finally, situational skepticism mediates the relationship between claim type, product healthiness and product purchase intention.

This study contributes to the field of nutrition labeling by advancing research on information processing of nutrition labels through the lens of the persuasion knowledge model (Friestad and Wright, 1994). Specifically, this study contributes to a nuanced understanding of claim formats on how the language properties of the claim – its vagueness, specificity and verifiability – can affect consumer perception. This study finds that higher specificity, verifiability and lower vagueness of ingredient claims lead to lower skepticism and hence higher purchase intention.

Furthermore, this study incrementally contributes to the ongoing discussion about the claim–carrier combination by showing that health-related claims are better perceived on healthy compared to unhealthy products. Hence, managers should avoid health washing, as this can backfire and cause harm to the reputation of the firm.

From a public policy point of view, this study makes a case for strong monitoring and regulations of ingredient claims, as consumers believe these claims easily and hence can be misled by false ingredient claims made by unethical marketers.

The scope of research on skepticism has largely been limited to examining a general individual tendency of being suspicious (i.e. dispositional skepticism) in health-related claims as well as other areas of marketing. In this research, the authors extend the scope by examining how specific types of claims (health vs nutrition vs ingredient) and product healthiness jointly impact consumer skepticism, i.e. situational skepticism.

This study aims to examine the role of religion on Indonesia’ Muslim consumers’ emotional bonding and loyalty.

The sample consists of 505 and structural equation modelling was used to confirm research hypotheses.

The results indicated that religion has a positive and significant effect on Muslim consumers’ emotional bonding; furthermore, emotional bonding play an important role in mediating the relationship between consumers’ religiosity and consumers’ loyalty.

Future research is required to confirm the validity of this study throughout the sector and among Muslim banking consumers.

Bank managers also promote their consumers as change agents to recommend their companies to others. It is also essential in strengthening the relationship between consumers and the companies.

This study provided the Muslim consumers’ loyalty standpoint, the study enlightened bank managers about consumers’ loyalty through religiosity and emotional bonding.

Limited knowledge exists regarding the adverse effects of artificial intelligence adoption, including platforms like ChatGPT, on users’ mental well-being. The current research seeks to adopt the insight from the stressor-strain-outcome paradigm and a moderated mediation model to examine how technology anxiety moderates the direct and indirect relationships between compulsive use of ChatGPT, technostress, and life satisfaction.

Drawing data from a sample of 2,602 ChatGPT users in Vietnam, PROCESS macro was approached to test the moderated mediation model.

The findings indicate that compulsive use of ChatGPT exhibited a substantial and positive impact on technostress, while technostress was found to have a negative influence on life satisfaction. Moreover, although compulsive use of ChatGPT did not show a significant direct effect, it indirectly impacts life satisfaction via technostress. Remarkably, technology anxiety was found to significantly moderate both direct and indirect associations between compulsive use of ChatGPT, technostress, and life satisfaction.

Based on the findings of this research, some practical implications are provided.

The research offers a fresh perspective by applying the stressor-strain-outcome perspective to provide empirical evidence on the moderated mediation effects of technology anxiety and technostress on the relationship between compulsive use of ChatGPT and users’ life satisfaction. The research thus sheds new light on artificial intelligence adoption and its effects on users’ mental health.

The purpose of this paper is to develop an inorganic-organic hybrid emulsion polymer using grafted hyperbranched alkyd modified with nanometal oxide and to study the performance of the developed hybrid emulsion in paint formulation with respect to antimicrobial and other properties.

A novel hybrid emulsion polymer was synthesized by grafting of vinyl acetate (VAM), vinyl ester of versatic acid (VeoVa 10) monomers onto hyperbranched alkyd resin and incorporation of nano magnesium oxide (MgO) into the hybrid resin matrix during dispersion of resin in water. Subsequently, paint was prepared by using this hybrid emulsion followed by a performance study.

The performance of nano MgO modified into VAM and VeoVa 10 grafted hyperbranched alkyd resulted in unique properties of coating especially antimicrobial activity.

In the present study, soya fatty acid, polyol and di basic acid have been used to prepare hyperbranched alkyd by condensation polymerization. Monomers like VAM and VeoVa 10 used for grafting onto hyperbranched alkyd and nano MgO have been incorporated into hybrid resin matrix during emulsification of hybrid resin in water.

Grafting of VAM and VeoVa 10 onto hyperbranched alkyd along with in situ incorporation of nano MgO in resin matrix is an effective technique to achieve excellent coating properties.

Nano MgO modified VAM and VeoVa 10 grafted hyperbranched alkyd-based hybrid emulsion can be used as binder in water-based metal primer, direct to metal (DTM) coating as well as topcoat application. The developed system has antimicrobial properties as well as superior mechanical properties.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.