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This article aims to evaluate published food cold chain (FCC) literature against risk management and supply chain sustainability concepts.

The article uses the theory refinement logic proposed by Seuring et al. (2021) to analyze the contents of FCC management-related literature published over the past 20 years. A sample of 116 articles was gathered using Web of Science and subsequently analyzed. The respective articles were then systematically coded against the frameworks of Beske and Seuring (2014) and Vlajic et al. (2012), which focused on building sustainable and robust supply chains, respectively.

The literature review revealed that debates around managing contemporary sources of disruptions/vulnerability and making FCCs more sustainable and resilient are gradually developing. However, an overarching risk management perspective along with incorporating social and environmental dimensions in managing FCCs still needs the adequate attention of the respective research community.

The deductive internal logic of theory refinement approach used in this paper could have been further strengthened by using additional frameworks. This limitation, however, opens avenues for further research. The findings of the paper will stimulate the interest of future researchers to work on expanding our understanding related to sustainability and risk management in FCCs.

The paper is the first attempt to organize published FCC literature along dimensions of supply chain sustainability and risk management. The paper thus provides the respective researchers with a foundation that will help them adopt a focused approach to addressing the research gaps.

This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.

Based on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.

The results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.

The major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.

The results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.

This study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.

This paper applies an original construct of “subjective risk intelligence (SRI)” to the small business context. By leveraging on its multidimensionality, it aims to shed light on the existing ambiguities in the analysis of the relationship between the entrepreneurial attitude towards risk evaluation and firms’ financial stability.

The empirical investigation refers to the Italian context, where an ad hoc survey has been administered to a sample of small businesses. Based on both a linear and a semiparametric regression, results show a significant relationship between SRI and firm’s financial structure, and that such relationship is basically nonlinear.

Evidence shows that entrepreneurs with a high level of risk intelligence run highly leveraged firms. Moreover, in the light of the non-linearity of such relationship, higher levels of risk intelligence are associated with a greater capacity of the entrepreneur to govern the financial balance of the enterprise only up to a certain threshold. Over this threshold, risk intelligence generates overconfidence leading the entrepreneur to a reckless behaviour in taking financial risks.

From a theoretical point of view, the paper contributes to the literature by shedding lights on the complexity of the relationship between risk intelligence and small businesses. From a policy point of view, findings suggest that, to train new entrepreneurs, the educational system aims should focus on the development of two specific “soft skills”: the ability to manage emotions and the ability to glimpse opportunities even in uncertain situations.

This study collected the bibliographic data of 2034 journal articles published in 2000–2021 from Web of Science (WoS) core collection database and adopted two bibliometric analysis methods, namely historiography and keyword co-occurrence, to identify the evolution trend of construction risk management (CRM) research topics.

CRM has been a key issue in construction management research, producing a big number of publications. This study aims to undertake a review of the global CRM research published from 2000 to 2021 and identify the evolution of the research topics relating to CRM.

This study found that risk analysis methods have shifted from simply ranking risks in terms of their relative importance or significance toward examining the interrelationships among risks, and that the objects of CRM research have shifted from generic construction projects toward specified types of construction projects (e.g. small projects, underground construction projects, green buildings and prefabricated projects). In addition, researchers tend to pay more attention to an individual risk category (e.g. political risk, safety risk and social risk) and integrate CRM into cost, time, quality, safety and environment management functions with the increasing adoption of various information and communication technologies.

This study focused on the journal articles in English in WoS core collection database only, thus excluding the publications in other languages, not indexed by WoS and conference proceedings. In addition, the historiography focused on the top documents in terms of document strength and thus ignored the role of the documents whose strengths were a little lower than the threshold.

This review study is more inclusive than any prior reviews on CRM and overcomes the drawbacks of mere reliance on either bibliometric analysis results or subjective opinions. Revealing the evolution process of the CRM knowledge domain, this study provides an in-depth understanding of the CRM research and benefits industry practitioners and researchers.

This paper explores project managers' (PMs') role in contributing to and achieving sustainability within construction projects, particularly focusing on Sustainable Development Goal (SDG) 11.

Semi-structured interviews were conducted with 15 PMs working with construction firms in the UK. Thematic analysis was also performed on the qualitative data retrieved using the NVivo software.

The study’s findings revealed that PMs working on construction projects considered various sustainable construction processes in attempts to solve problems with traditional construction technology. Furthermore, it was revealed that the PM’s role was key in achieving the SDGs in general and SDG 11 in particular through the process of perfecting the client brief, ensuring the client’s financial stability and creating an environment of teamwork. In terms of specific competencies, sustainability leadership and sustainable innovative capability were revealed to suggest that a PM is the leader of change.

The study highlights the essential role of the PM in delivering sustainable construction projects as part of the drive to achieve SDG 11. The study impacts the construction industry in developing strategies and training programs that build PMs' competencies and skills for contributing to the world we want.

Despite the widespread use and application of resilience, much uncertainty about the conceptualization and operationalization in the context of tourism destinations still exists. The purpose of this paper is to provide a conceptual elaboration on destination resilience and to introduce a model for an improved understanding of the concept.

Taking a conceptual research approach, this paper seeks to untangle the fuzziness surrounding the destination and resilience concept by providing a new interpretation that synthesizes theories and concepts from various academic disciplines. It analyses the current debate to derive theoretic baselines and conceptual elements that subsequently inform the development of a new “Destination Resilience Model”.

The contribution advances the debate by proposing three key themes for future resilience conceptualizations: (1) the value of an actor-centered and agency-based resilience perspective; (2) the importance of the dynamic nature of resilience and the (mis)use of measurement approaches; (3) the adoption of a dualistic resilience perspective distinguishing specified and general resilience. Building on these propositions, we introduce a conceptual model that innovatively links elements central to the concepts of destination and risk and combines different narratives of resilience.

The contribution advances the debate surrounding destination resilience by critically examining the conceptualization and operationalization of destination resilience within previous research and by subsequently proposing a “Destination Resilience Model” that picks up central element of the three new frontiers identified in the conceptually driven review. The innovative integration strengthens the comprehension of the resilience concept at destination level and supports building future capacities to manage immediate adverse impacts as well as novel and systemic risks.

Identifying and prioritizing supply chain risk is significant from any product’s quality and reliability perspective. Under an input-process-output workflow, conventional risk prioritization uses a risk priority number (RPN) aligned to the risk analysis. Imprecise information coupled with a lack of dealing with hesitancy margins enlarges the scope, leading to improper assessment of risks. This significantly affects monitoring quality and performance. Against the backdrop, a methodology that identifies and prioritizes the operational supply chain risk factors signifies better risk assessment.

The study proposes a multi-criteria model for risk prioritization involving multiple decision-makers (DMs). The methodology offers a robust, hybrid system based on the Intuitionistic Fuzzy (IF) Set merged with the “Technique for Order Performance by Similarity to Ideal Solution.” The nature of the model is robust. The same is shown by applying fuzzy concepts under multi-criteria decision-making (MCDM) to prioritize the identified business risks for better assessment.

The proposed IF Technique for Order Preference by Similarity to the Ideal Solution (TOPSIS) for risk prioritization model can improve the decisions within organizations that make up the chains, thus guaranteeing a “better quality in risk management.” Establishing an efficient representation of uncertain information related to traditional failure mode and effects analysis (FMEA) treatment involving multiple DMs means identifying potential risks in advance and providing better supply chain control.

In a company’s supply chain, blockchain allows data storage and transparent transmission of flows with traceability, privacy, security and transparency (Roy et al., 2022). They asserted that blockchain technology has great potential for traceability. Since risk assessment in supply chain operations can be treated as a traceability problem, further research is needed to use blockchain technologies. Lastly, issues like risk will be better assessed if predicted well; further research demands the suitability of applying predictive analysis on risk.

The study proposes a hybrid framework based on the generic risk assessment and MCDM methodologies under a fuzzy environment system. By this, the authors try to address the supply chain risk assessment and mitigation framework better than the conventional one. To the best of their knowledge, no study is found in existing literature attempting to explore the efficacy of the proposed hybrid approach over the traditional RPN system in prime sectors like steel (with production planning data). The validation experiment indicates the effectiveness of the results obtained from the proposed IF TOPSIS Approach to Risk Prioritization methodology is more practical and resembles the actual scenario compared to those obtained using the traditional RPN system (Kim et al., 2018; Kumar et al., 2018).

This study provides mathematical models to simulate the supply chain risk assessment, thus helping the manufacturer rank the risk level. In the end, the authors apply this model in a big-sized organization to validate its accuracy. The authors validate the proposed approach to an integrated steel plant impacting the production planning process. The model’s outcome substantially adds value to the current risk assessment and prioritization, significantly affecting better risk management quality.

Tourist confidence plays an important role in people’s decision-making, including decisions related to consuming tourism products. However, little research has explored this concept in depth to provide proper guidance on its operation and measurement. This paper aims to explore the concept of tourist confidence, develop and test a measurement and test the effects of tourist confidence on people’s travel intentions at different periods of time.

This study used repeated cross-sectional data and collected responses from three waves of national surveys of U.S. residents in 2021.

The results revealed three underlying dimensions of tourist confidence: (1) confidence in tourism/hospitality service providers, (2) self-confidence in tourist competency and (3) confidence in travel safety. The validity and reliability of the instrument were deemed satisfactory. The results also indicate the positive associations between tourist confidence and people’s travel decisions.

This study developed a measurement that is specific to the domain of tourist confidence. The findings of this paper reveal the multidimensional nature of tourist confidence. When translated into practice, the findings of this study can help practitioners understand how to effectively enhance tourist confidence in challenging, difficult and uncertain times.

A large number of organisations are moving towards adopting Industry 4.0 (I4.0), and simultaneously, the emphasis on attaining sustainability development goals is also increasing. Hence, it is imperative to understand the interplay between I4.0 and sustainability. However, the literature addressing the same is still in infancy. Accordingly, the purpose of this study is to fill this gap in the literature by exploring the potential sustainability impacts of I4.0 on the organisations and society in terms of sustainability risks.

To gain an understanding of sustainability aspects in the I4.0 context, relevant literature is gathered using Scopus and Web-of-Science database. An in-depth review of 51 research papers is performed to determine the sustainability risks associated with I4.0.

From the study, a total of 16 sustainability risks are identified, and I4.0 sustainability risk taxonomy is developed. The proposed taxonomy extends the sustainability implications of I4.0 beyond the triple bottom line umbrella and includes the organisational perspective as well. Furthermore, the study provides future research avenues to scholars by positing five potential research questions under different risk management stages.

The study provides an understanding of sustainability risks associated with the adoption of I4.0. The findings will help practitioners streamline their production and operation processes by finding out possible solution to the sustainability risks of their smart factories in advance. The present research will act as a stepping stone towards I4.0 sustainability. The proposed research questions will assist the future researchers in extending the field of I4.0.

To the best of the authors’ knowledge, this is one of the first studies to address the topic of sustainability risks in the context of I4.0.