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The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.

In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.

The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.

Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.

Forced labour is one of the most exploitative practices in supply chains, generating serious human right abuses. The authors seek to understand how relationships for reducing forced labour are influenced by institutional logics. The emerging supply chain efforts of social enterprises offer particularly intriguing approaches, as their social mission can spur creative new approaches and reshape widely adopted management practices.

The authors study supplier relationships in the smartphone industry and compare the evolving practices of two cases: the first, a growing novel social enterprise; and the second, a high-profile commercial firm that has adopted a progressive role in combating forced labour.

The underlying institutional logic influenced each firm's willingness to act beyond its direct suppliers and to collaborate in flexible ways that create systematic change. Moreover, while both focal firms had clear, well-documented procedures related to forced labour, the integration, rather than decoupling, of forced labour and general supply chain policies provided a more effective way to reduce the risks of forced labour in social enterprises.

As authors’ comparative case study approach may lack generalizability, future research is needed to broadly test their propositions.

The paper identifies preconditions in terms of institutional logics to successfully reduce the risk of forced labour in supply chains.

This paper discusses how social enterprises can provide a learning laboratory that enables commercial firms to identify options for supplier relationship improvement.

Specific teaching and learning objectives include to identify factors influencing market expansion decisions and recommend appropriate entry modes, understand factors in the international business environment that contribute to success or failure of international businesses in developing countries, evaluate strategies enabling international businesses to sustain market presence in developing countries and overcome local competition, analyze the concept of local responsiveness in international business operations and suggest strategies for internationalizing domestic companies from developing countries.

The McDonald’s case examines the challenges associated with market expansion by global brands. The case occurs during the early-globalization era in the 1990s. Barbados, a developing country, is the site for potential expansion. Prospective investors, the Winters, are desirous of establishing a McDonald’s in Barbados. They need to thoroughly analyze the previous experience of McDonald’s against the host country’s current international business environment, e.g. political, economic, cultural and competitive environment. This case analysis provides a framework for understanding the multifaceted reasons behind McDonald’s exit from Barbados, considering the complex interplay of political, economic, sociocultural, technological and legal factors in the international business environment. The case equips the instructor and students to explore the risks of international expansion, particularly in developing country markets. The case study on McDonald’s failure in Barbados highlights the need to thoroughly examine one’s market entry strategy and available information on the host market and be more locally responsive regarding tastes and preferences. The case study also presents essential lessons for firms and planners from developing countries. Local firms innovated and enhanced their operations in response to the threat from the entry of the global fast-food giant. Yet, they did not seek to internationalize once McDonald’s exited the Barbadian market. The case study, therefore, considers strategies firms from developing countries could utilize to penetrate markets from developed countries.

At the undergraduate level, the McDonald’s Barbados case can be used in international business classes to highlight risks in the international business environment and the need for a carefully planned and executed market entry strategy.

Teaching notes are available for educators only.

CSS5: International Business.

The purpose of this study was to investigate amount of food waste and the number of food packages used in Finnish households with university students. The aim of the paper is to answer the following research questions: How much avoidable food waste is generated in the participating various sized households? How much unavoidable food waste is generated in the participating various sized households? How many food packages are classified as deposit, municipal waste or recycled in the participating various sized households?

The data was collected among the students in Seinäjoki University of Applied Sciences. A total of results from 432 households with 890 persons are presented. The participating households weighed their unavoidable and avoidable food waste and calculated the food packages during one week. The results were analysed in Excel and the statistical significance assessed using a t-test.

The average avoidable and unavoidable food wastages were 498 g/week/person, i.e. 25.9 kg/year/person and 543 g/week/person, i.e. 28.3 kg/year/person, respectively. Single-person households generate more avoidable and unavoidable food waste as well as packages per person than other sized households. The results show that there is no correlation between the amount of avoidable food waste/person, unavoidable food waste/person or packages/person.

This kind of research has sparsely been reported. The food and package wastage definitions vary, and thus it is difficult to compare these results with other reported results.

This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.

Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.

There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.

The study does not provide an extensive analysis of the evolution of accounting history.

The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.

This historical paper’s originality lies in its intertemporal perspective.

Because brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of consumer behavior management. The purpose of this paper is to investigate the antecedents and consequences of brand addiction among Iranian consumers.

This research used a cross-sectional study based on a questionnaire to collect data from a sample of 401 people in Iran. Structural equation modeling was used to test the hypotheses.

This study found that brand love and brand involvement significantly influence brand addiction. Brand addiction was also positively associated with contingent self-esteem (CSE), compulsive shopping and resilience to negative information. Additionally, the results revealed a positive and significant effect of brand involvement on brand love and a similar positive and significant effect of CSE on compulsive shopping.

By examining the antecedents and consequences of brand addiction in an Islamic country, this research offers valuable insights that can enrich the literature on brand addiction in consumer behavior and brand management.