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This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.

The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.

Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.

The purpose of this study is to explore and present a clear overview of innovation topics during the first year of the COVID-19 pandemic, and then organise these topics into various analyses.

The authors use multiple language analysis methods, such as text mining and latent Dirichlet allocation topic modelling, to address the research questions. A total of 440 news articles are analysed using Python and Google Colaboratory tools.

The analysis identified 20 innovation topics, highlighted sector-specific analyses and proposed phases of innovation. The authors suggest that each sector develops unique patterns and forms of innovation for long-term benefits and further research. This study expands upon existing literature on innovation and crisis at a theoretical level by incorporating an actor as the agency.

Based on the findings, the authors conclude that the COVID-19 pandemic has prompted businesses to adopt dynamic capabilities. Furthermore, the authors provide several strategic recommendations for addressing the pandemic in the developing context. The study discusses the roles of policymakers, business practitioners and academia in this context as well.

Very few studies specifically explore and identify forced innovation topics in emerging countries during the pandemic. There has been no review of forced innovations implemented in Indonesia using news media as a source. Additionally, this study presents the trajectory of innovation during the time of crises.