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This study aims to examine the relationship between corporate social responsibility (CSR) award and sustainability assurance levels for the French CAC 40 companies.

A sample of 57 French companies in the CAC 40 index corresponding to 448 observations was analyzed between 2008 and 2020 using an ordinal regression.

The main results conclude that the inclusion in the Dow Jones Sustainability Index World, the CSR award and the introduction of the Grenelle 2 law have a significant influence on sustainability assurance levels. However, incentive compensation does not appear to be relevant to explain sustainability assurance levels.

The present study focuses on a sample, limited to companies belonging to the CAC 40 index. To enhance the understanding of sustainability assurance levels, this research may include other global sustainability indices, such as the MSCI World and the FTSE4Good World, in the CSR awards.

This study could be useful for audit practitioners, leading them to reconsider their evaluation methods and take into account CSR incentives for a more objective analysis. Regulators should investigate the current CSR issues to improve CSR disclosure standards. Finally, these findings could motivate other researchers to expand the scope of the research to diverse contexts.

This study helps fill the gap existing in sustainability assurance literature by highlighting the relationship between CSR rewards and sustainability assurance levels.

The current study has a two-fold purpose. Firstly, it aims to analyze the extent to which knowledge management (KM) affects the performance of individuals (task and contextual) on the one hand and that of organizations (product or service, perceived and financial) on the other hand. Secondly, it proposes to investigate the mediating effect of motivation and innovation in the relationship between KM and individual and organizational performance.

Partial least squares structural equation modeling (PLS-SEM) was employed in this study, with mediation analysis performed using advanced PLS-SEM techniques. A total of 1,284 respondents from organizations in both the public and private sectors were included in the sample.

The findings emphasize that KM has a more significant direct effect on individual performance compared to organizational performance. Concurrently, in terms of indirect influence, it is found that KM, through motivation and innovation, has a positive and significant effect on both individual and organizational performances, with a higher influence on the organizational one.

The originality of the work can be noted in designing two different structural models to represent the proposed relationships at the individual and organizational levels. These findings could provide organizational decision makers with empirical evidence, helping them (1) internalize the significance of the KM process in organizations as well as its subsequent effects on individual and organizational performance and (2) identify factors that mediate variable relationships.

This study aims at proposing and testing a model delineating how and when the quality of a special B2B professional service, investment relations (IR), would drive corporate intangible value.

This study employs a proprietary dataset on voting records of an annual investment relations (IR) awards event and the corresponding company-level archival data for analysis. Regression analysis is used to test hypotheses.

IR service quality not only directly enhances corporate intangible value, but also indirectly boosts it via information transparency. While competitive intensity does not moderate the relationship between IR service quality and corporate intangible value, its moderating effect on the relationship between information transparency and this value is negative.

The findings advance academic understanding of the mechanism and boundary conditions underlying the complex and dynamic relationships among IR service quality, information transparency, corporate intangible value and competitive intensity. Future research endeavors to verify the present findings in other service and/or geographic settings would help establish their external validity.

The findings advise companies to expand the traditional role of IR by taking it as a powerful communication and relationship marketing tool to improve their visibility and attract investors.

The findings suggest that superior IR service would strengthen the company’s social bonding with institutional investors and effectively signal to them its commitment to good corporate governance practices.

Matching a proprietary dataset on IR voting records with the corresponding company-level archival data over a five-year period to investigate the performance implications of IR service quality within the Hong Kong context rectifies methodological limitation and geographic confinement of prior IR research.

The primary aim of this paper is to illuminate the critical issue of the degree awarding gap in the UK, which significantly impacts students from lower socio-economic backgrounds and minority groups. By conducting a systematic review of existing literature following the PRISMA protocol, this study seeks to uncover the complex web of explanatory factors that mediate the relationship between contextual indicators, institutional culture, and degree awarding disparities. Addressing this gap is vital for promoting social justice, enhancing the economy, safeguarding the reputation of UK universities, and adhering to legal responsibilities. This paper endeavours to provide a comprehensive understanding of the underlying causes of degree awarding gaps and offer evidence-based recommendations for the higher education sector to mitigate these disparities.

This study employs a systematic review design, adhering to the PRISMA protocol, to meticulously analyse the existing body of literature concerning the degree awarding gap in UK higher education. By systematically gathering, evaluating, and synthesizing relevant studies, the review aims to identify and understand the multifaceted factors mediating the link between contextual indicators, institutional culture, and the disparities observed in degree awarding. This methodological approach ensures a rigorous and transparent examination of the literature, enabling the identification of both the breadth and depth of research on the topic. Through this design, the paper aspires to uncover nuanced insights into the mechanisms driving degree awarding gaps.

The review’s findings reveal that degree awarding gaps in UK universities are influenced by a constellation of factors, highlighting the complexity of this issue. Key among these are unconscious bias, limited student engagement opportunities with academic staff, institutional racism, inadequate support systems, and a scarcity of social and cultural capital. These factors collectively contribute to significant disparities in degree outcomes, disproportionately disadvantaging students from lower socio-economic backgrounds and minority groups. The evidence suggests that institutional practices and culture play a pivotal role in either exacerbating or alleviating these disparities, indicating the need for targeted interventions to address the root causes of degree awarding gaps.

One strength of conducting a systematic review is its rigorous and meticulous nature, which ensures that the process is carefully planned and executed. This comprehensive approach allows for the elimination of biases, as the review systematically gathers and analyses existing literature on the topic. By adhering to a structured methodology, the systematic review enhances the validity and reliability of the findings, providing a robust and unbiased synthesis of the available evidence. This strength lends credibility to the research and reinforces the confidence in the conclusions drawn from the review.

The practical implications arising from this information indicate that universities need to address the identified issues directly by implementing supportive strategies and interventions. By doing so, they can create a learning environment that is more inclusive and equitable, allowing all students to unlock their full potential. This may involve measures such as raising awareness about unconscious bias, promoting engagement between academic staff and students, implementing anti-racist policies, establishing comprehensive support systems, and actively fostering social and cultural capital. Such practical actions will contribute to reducing the degree awarding gaps and promoting equal opportunities for all students, ultimately leading to a more equitable and successful educational experience.

The social implications derived from this information are significant. By implementing supportive strategies and interventions to address the identified issues, universities can contribute to creating a more inclusive and equitable learning environment. This has the potential to have a transformative impact on society by providing equal opportunities for all students to unlock their full potential. By raising awareness about unconscious bias and implementing anti-racist policies, universities can foster a more diverse and inclusive community. Promoting engagement between academic staff and students and establishing comprehensive support systems can enhance social cohesion and create a sense of belonging. Ultimately, these efforts can lead to reduced degree awarding gaps and contribute to a more equitable and successful educational experience, positively influencing broader social equality and cohesion.

This paper contributes significantly to the literature by offering a comprehensive, systematic review of the factors contributing to the degree awarding gap in UK higher education, highlighting its originality and value. By focusing on the interplay between contextual indicators, institutional culture, and degree awarding disparities, the study provides novel insights into how these dynamics contribute to educational inequities. Furthermore, the evidence-based recommendations for institutional interventions presented in this paper furnish the higher education sector with actionable strategies to foster a more inclusive and equitable learning environment. This work not only advances academic understanding of degree awarding gaps but also offers practical value to policymakers and educational institutions aiming to enhance social justice in higher education.

This study aims to comparatively measure the impact factors of financial inclusion and their spillover effects for Belt and Road countries using panel data from 57 countries in 2011, 2014, 2017 and 2021 and relevant indicators from three dimensions: availability, usage and quality to construct a digital empowerment index of financial inclusion.

A spatial Durbin panel model is constructed to empirically test the impact mechanism of financial inclusion under digital empowerment.

Results reveal that improving a country’s quality of regulation, technology and residents’ financial literacy significantly contributes to the development of its financial inclusion, while improving its neighboring countries’ financial literacy also boosts its financial inclusion development. This study provides theoretical support for evaluating the development level of inclusive finance in “Belt and Road” countries, promoting the development of inclusive finance and alleviating the problem of financial exclusion.

This study is original as it creates a research paradigm for “Belt and Road” countries, enabling systematic testing and comparative analysis of inclusive finance development. It incorporates traditional and digital services, evaluating them based on sharing, fairness, convenience and specific group benefits. An inclusive financial index is constructed using the coefficient of variation and arithmetic weighted average methods. Additionally, it introduces a more rational analysis approach for the influence mechanism and spatial effect, using an economic geography nested matrix and spatial Durbin model to explore spatial effects in inclusive finance.

This paper seeks to address the following two research questions. RQ1: What are the influential user archetypes in the social question-answering (SQA) community? RQ2: To what extent does user feedback affect influential users in changing from one archetype to another?

Based on a sample of 13,840 influential users drawn from the Covid-19 community on Zhihu, the archetypes of influential users were derived from their ongoing participation behavior in the community using the Gaussian mixture model. Additionally, user feedback characteristics such as relevance and volume from 222,965 commenters who contributed 546,344 comments were analyzed using the multinomial logistic regression model to investigate the archetype change of influential users.

Findings suggest that influential users could be clustered into three distinctive archetypes: touch-and-go influential users, proactive influential users and super influential users. Moreover, feedback variables have various impacts on the influential user archetype change, including a shift toward creating higher-quality content and fostering increased interaction, a shift toward generating lower-quality content and decreased interaction but improved speed and having mixed effects due to differences in information processing among these archetypes.

This study expands the existing knowledge of influential users and proposes practical approaches to cultivate them further.

This study has two major objectives. First, comprehensively review the literature on transparency in supply chain management. Second, based on a critical analysis of literature, identify the attributes and sub-attributes of supply chain transparency and develop a numerical measure to quantify transparency in supply chains.

A systematic literature review (SLR) was conducted using the PRISMA approach. Utilizing SCOPUS database past eighteen-year papers search resulted in 249 papers to understand major developments in the domain of supply chain transparency. Subsequently, graph theoretic approach is applied to quantify transparency in supply chain and the proposed index is evaluated for case supply chains from pharma and dairy sectors.

It can be concluded from SLR that supply chain transparency research has evolved from merely tracking and tracing of the product towards sustainable development of the whole value chain. The research identifies four major attributes and their sub-attributes that influence transparency in supply chains, which are used to develop transparency index. The proposed index for two sectors helps to understand areas that need immediate attention to improve transparency in the case supply chains.

This paper attempts to understand the development of transparency research in supply chain using the PRISMA approach for SLR. In addition, development of mathematical model to quantify supply chain transparency is a novel attempt that would help benchmark best practices in the industry. Further, transparency index would help to understand specific areas that need attention to improve transparency in supply chains.

The increasing popularity of live-streaming commerce has provided a new opportunity for e-retailers to boost sales. This study integrated signaling theory and social exchange theory to investigate how streamer- and product-centered signals influence customers’ likelihood of making an impulsive purchase in the live-streaming commerce context.

An online survey was designed and distributed to the target respondents in China using purposive sampling. A total of 735 valid responses were analyzed with partial least square structural equation modeling (PLS-SEM).

Both streamer-centered signals, i.e. streamer credibility and streamer interaction quality, were discovered to significantly influence product-centered signal, i.e. product information quality. Additionally, streamer interaction quality was found to have a significant impact on streamer credibility. Furthermore, it was observed that customer engagement played a significant mediating role in the relationship between product information quality and impulsive buying tendency. Moreover, the paths between product information quality and customer engagement, as well as the connection between engagement and impulsive buying tendency, were found to be moderated by guanxi orientation.

Despite the prevalence of impulsive purchases in live-streaming commerce, few studies have empirically investigated the impact of streamer and product signals on influencing customers’ impulsive purchase decisions. Consequently, to the best of our knowledge, this study distinguishes itself by offering empirical insights into how streamers use reciprocating relationship mechanisms to communicate signals that facilitate impulsive purchase decisions.

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.