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The purpose of this paper is to explore why, despite the development of a hybrid investing logic, funding problems are so persistent for early-stage Cleantech ventures (“Cleantechs”). An institutional logics lens is adopted to analyze how key actors' perceptions and communications of the Cleantech value proposition shape information asymmetries (IAs).

A mixed methods approach draws on 82 Cleantech pitch decks and 31 investment guidance documents, and insights from interviews with 42 key informants and nine Cleantech CEOs and their investors.

IAs persist, first of all, because key investor and entrepreneurial actors combine different goals in the hybrid Cleantech value proposition. Interestingly, the analysis of Environmental Performance Indicators (EPIs) as a critical communication tool reveals a further mismatch in how actors actually combine logics. The authors ultimately identify three emergent actor roles – traditional laggard, developer and boundary spanner – that present a framework of how the three most influential actor groups develop EPIs and via that a hybrid Cleantech financing logic to overcome IAs.

The paper enhances the entrepreneurial finance literature primarily by showing that in contexts of hybrid investing a more nuanced understanding of institutional logics in terms of ends and means is critical to overcome IAs. While prior works highlight goal incompatibilities, the findings here suggest that the (in-)compatibility of goals as well as EPI choices of the same actors is likely to be the key explanandum for the stickiness of IAs and the funding gap. The novel emerging role framework offers additional theoretical, policy and practical advances for hybrid logic development.

The purpose of the paper is to propose an effective approach of artificial intelligence (AI) addressing social-humanitarian reality comprising non-formalizable representation. The new task is to describe processes of integration of AI and humans in the hybrid systems framework.

Social-humanitarian dynamics contradict traditional characteristics of AI. Suggested methodology embraces formalized and non-formalized parts as a whole. Holonic and special convergent approaches are combined to ensure purposefulness and sustainability of collective decision-making. Inverse problem solving on topology spaces, control thermodynamics and non-formalizable (considering quantum and relativistic) semantics include observers of eigenforms of reality.

Collective decision-making cannot be represented only by formal means. Thus, this paper suggests the equation of hybrid reality (HyR), which integrates formalizable and non-formalizable parts conveying and coalescing holonic approaches, thermodynamic theory, cognitive modeling and inverse problem solving. The special convergent approach makes the solution of this equation purposeful and sustainable.

The suggested approach is far reaching with respect of current state-of-the-art technology; medium-term limitations are expected in the creation of cognitive semantics.

Social-humanitarian events embrace all phenomena connected with individual and collective human behavior and decision-making. The paper will impact deeply networked experts, groups of crowds, rescue teams, researchers, professional communities, society and environment.

New possibilities for advanced AI to enable purposeful and sustainable social-humanitarian subjects. The special convergent information structuring during collective decision-making creates necessary conditions toward the goals.

Media has always been used as a key manipulator of public agendas, political beliefs and individuals’ attitudes. The purpose of this study is to investigate the impact of three adaptive media strategies on the pattern and dynamics of potential crowds.

An agent-based approach is used to simulate the three adaptive media strategies on the pattern and dynamics of potential crowds. During the experiments, the media broadcast is intensified to gather momentum for crowd movements or is lessened to maintain the budget.

The results show that a slight change in the media management strategy could lead to a radical different impact on the crowd dynamics. The results also show that a quite smart media strategy could outperform a strategy with an unlimited budget. Finally, the structure of the society shows a significant influence on the crowd dynamics than it could be inferred.

The model presents an explanatory toolkit for the crowd complexity. The results provide deep insights into the crowd formation and a basis for understanding the influence of media and the impact of its strategies on the crowd dynamics.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.

This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.

The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.

The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.