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In this study, the authors developed a conceptual model to investigate sustainable consumption behavior, specifically the intention to use reusable bags, and its relationship with two crucial factors influencing the use of single-use plastic bags: cost savings and convenience. This study also aims to explore the mediating roles of environmental concern, guilt and self-efficacy.

A quantitative study using online survey involving 421 respondents was conducted, and data analysis performed using structural equation modeling.

The results indicate that self-efficacy influenced environmental concern and sustainable consumption, while perceived savings did not. Perceived convenience significantly influenced sustainable consumption behavior. Environmental concern had indirect effects on the relationships between perceived savings, perceived convenience and sustainable consumption behavior, whereas guilt did not moderate the relationship between environmental concern and sustainable consumption behavior.

The main contribution lies in the insights for promoting the sustainable use of reusable shopping bags, benefiting both theoretical understanding and practical applications in efforts to encourage sustainable consumption behavior.

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

From 2016 to 2022, a comparative analysis of the integrated reports from six publicly listed Turkish banks that are significant global players was conducted. A total of 21 reports were analyzed, for readability scores and their environmental disclosures from a circular economy perspective were calculated using textual and sentiment analysis techniques.

The findings of this study underscore the significant involvement of banks in key areas of the circular economy, such as waste management, renewable energy, emission reduction and sustainable financing. Moreover, the study also reveals that the readability of environmental disclosures in the analyzed integrated reports was generally low, suggesting that the information presented may challenge stakeholders and decision-makers and prevent full comprehension, thereby potentially impeding the most effective engagement by stakeholders with circular economy initiatives.

This study introduces a new approach to circular economy reporting by exploring the application of data analytics models when assessing readability within environmental disclosures. It specifically focuses on the context of integrated reporting within the banking sector, an area that has not yet been extensively explored. The study further underscores the importance of clear and concise communication when engaging stakeholders in circular economy efforts. The implications of this research for the banking and environmental sectors thus make this study a valuable addition to the existing literature.

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace cyberbullying (WCB) perpetration mediated through anger, as well as to examine the moderating role of gender in these relationships.

The sample comprised 534 white-collar employees who were employed in a variety of service industries, including banking, higher education, telecommunications, health care and insurance in Islamabad, Pakistan. Data were analyzed using the structural equation modeling technique in Amos.

Results demonstrated that perceived organizational politics has a direct positive effect on WCB perpetration. Moreover, results indicated that perceived organizational politics evokes anger among employees that, in turn, triggers WCB perpetration. Results of a multigroup analysis revealed that the positive effect of perceived organizational politics on WCB perpetration was not significantly different between men and women. However, the positive relationship between perceived organizational politics and anger was significantly stronger for men than for women. Likewise, this study found a significantly stronger relationship for men than for women between anger and WCB perpetration. Anger partially mediated the relationship between perceived organizational politics and WCB perpetration only among men.

This study contributes to the literature by demonstrating that perceived organizational politics triggers WCB perpetration directly and indirectly through its impact on anger. Moreover, this study identified gender differences in the experience and expression of anger in response to perceived organizational politics.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.