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The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

This study's aim was to investigate the role of the perceived values of gaming on consumers' perceptions of brands as cool as well as the impacts on the consumer–brand equity relationship. The study proposed a framework highlighting the influences of fashion-branded games on brand coolness and building fashion brands' overall equity. As significant factors affecting gamers, gender and gaming have been studied as moderators affecting the overall proposed framework.

A quantitative method was used to assess the significance of the relationships within the proposed model. Partial least squares structural equation modeling technique was implemented to assess the framework's relationships with a sample size of 248 active online gamers.

The findings indicate that brand equity is positively associated with perceived brand coolness. Furthermore, of the three core online game values, perceived enjoyment was most strongly associated with perceived brand coolness, with other values, such as self-expression and perceived emotional challenge, having a weaker association. The multigroup analysis results further suggest that in the fashion industry, building brand equity through online games is strongly related to perceived brand coolness among female respondents, with the role of perceived brand coolness affecting male respondents to a lesser degree.

The contribution of this study to the existing literature consists in providing a deeper understanding of the impact of branded games on fashion brands' overall equity. The results provide insights for fashion brand managers into the significant effect of fashion gaming collaborations on consumers' behavioral outcomes.

This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.

To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.

The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.

The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.

This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.

The purpose of this paper is to explore the different contextual and psychological determinants of organisational resilience (OR) in the context of global mobility in multinational enterprises (MNEs). Banking upon the conservation of resources theory, this paper studies how and when reattachment to work (RTW), work engagement (WE) and two types of presenteeism lead to OR. Further, in the backdrop of the post-pandemic world of work, this paper also conceptualises the conditional effects of trait resilience (TR), organisational support (OS) and expatriation type (ET) on the aforementioned linkages.

This paper develops a conceptual framework that depicts various antecedents of OR in MNEs. Several testable propositions are also offered alongside the model’s moderated mediation and moderated moderation relationships.

The conceptual framework depicts the causal relationships between RTW and OR, such that Flexible RTW increases OR through higher WE and functional presenteeism under the conditional influences of TR, OS and ET, whereas rigid RTW decreases OR through lower WE and dysfunctional presenteeism under the conditional effects of TR, OS and ET.

To the best of the authors’ knowledge, this paper is the first of its kind that explores the psychological and contextual antecedents of the OR of MNEs and offers numerous testable propositions. The nexus of unique relationships presented in the conceptual framework bridges a crucial gap in the literature that explores the complexities of the post-pandemic workplace in the context of global mobility.

School-university partnerships (SUPs) probe a range of P12 challenges and interests, with teacher residencies being chief among them. Because historically black colleges and universities (HBCUs) have impressive track records (Hill-Jackson, 2017) and knowhow (Marchitello & Trinidad, 2019; Petchauer & Mawhinney, 2017) in preparing teacher candidates to work effectively in diverse schools, this paper seeks deeper understandings of the types of SUPs for teacher residency collaborations employed by traditional versus HBCU programs.

This article draws upon the self-study as a methodology to review a SUP for a teacher residency at an HBCU in the southwestern United States to illustrate an equity-centric model.

Leveraging an equity and third space perspective, three separate approaches to the SUPs are unpacked to establish the outline for this proposal: ceremonial, conventional and communal teacher residency approaches.

A novel typology of three distinct approaches to SUPs for teacher residencies is outlined to establish the extent to which equity is foregrounded among teacher residencies.

The service industry is facing the huge impact of digital transformation, in which artificial intelligence (AI) plays one of the most important roles. This study aims to expand the understanding of the AI acceptance framework and confirm whether consumers’ digital skills have a moderating effect on the research model.

Hypotheses were tested using a data set of 1,641 individuals. Partial least squares structural equation modeling and multi-group analysis were used to estimate the model.

The results indicate that antecedent factors influence consumers’ willingness to use AI devices in services. The two groups of different digitally savvy respondents differ because the influence of anthropomorphism, social influence and hedonic motivation on respondents’ perceived efforts to use AI devices in service delivery depends on respondents’ digital skills.

The novel contribution of this study is reflected in a comprehensive model that explains the moderating effect of individual digital skills on willingness to use AI devices. The attitudes of experienced and digitally skilled consumers are valuable and highlight some important theoretical, practical implications and future lines of research.

To guide the stable radius clearance choice of water-lubricated bearings for single screw compressors, this paper aims to analyze the effects of turbulence and cavitation on bearing performance under two conditions of specified external load and radius clearance.

A modified Reynolds equation considering turbulence and cavitation is adopted, based on the Jakobsson–Floberg–Olsson boundary condition, Ng–Pan model and turbulent factors. The equation is solved using the finite difference method and successive over-relaxation method to investigate the bearing performance.

The turbulent effect can increase the hydrodynamic pressure and cavitation. In addition, the turbulent effect can lead to an increase in the equilibrium radius clearance. The turbulent region exhibits a higher load capacity and cavitation rate. However, the increased cavitation negatively impacts the frictional coefficient and end flow rate. The impact of turbulence increases as the radius clearance decreases. As the rotating speed increases, the turbulence effect has a greater impact on the bearing characteristics.

The research can provide theoretical support for the design of water-lubricated journal bearings used in high-speed water-lubricated single screw compressors.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2024-0029/

The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the debate about the impact of environmental policy on a firm's competitive performance.

The authors use cross-country sector-level panel data for 71 firms from 18 European countries from 2010 to 2019. The authors apply a fixed-effect model and then, to address the endogeneity issues, the authors use the generalized method of moments (GMM) model. To further examine the validity of the results, the authors use a data-mining modeling approach as a robustness test.

By considering the dynamic impact of environmental policy and overcoming the endogeneity issues, the results show that the impact of the stringency of environmental policy on a firm's financial performance depends on the time horizon: the stringency of environmental policy has a short-term negative impact but a long-term positive impact on a firm's financial performance.

The authors limited the study to the auto industry in Europe. In addition, future research could consider the impact of environmental policy on other financial performance indicators such as Return on Sales or Return on Equity. Also, it would be interesting to conduct a similar study in the United States or China using a firm-level data set to examine the robustness of the results.

Stringency of environmental policy improves a firm's financial performance in the long term. It is essential for firms and managers to consider the dynamic impacts of environmental policy on their financial performance and adopt a long-term perspective when evaluating the costs and benefits of complying with environmental regulations. The findings help management develop a long-term vision for investment and budget allocation. The results support management's view for strategic decision-making against the common budget argument and challenges for stockholders when it comes to adopting new technologies and planning long-term investment.

It is crucial for firms to recognize the broader societal benefits that come with environmental policy. Firms must not only focus on their financial performance but also on their social responsibility to protect the environment and contribute to the greater good. Therefore, firms must take a long-term perspective and recognize the broader societal benefits of environmental policy in order to make informed decisions that support both their financial success and their social responsibility.

This paper contributes to the literature by helping to explain the inconsistent results of studies about the impact of environmental policy on a firm's competitiveness. Using a firm's financial performance as one of the main metrics for competitiveness, this study takes into account both endogeneity and contemporaneity in evaluating the impact of the stringency of environmental policy on a firm's financial performance.

Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.

A qualitative approach is used, in which semi-structured interviews were conducted with twelve family business owners. Data collected during the interviews provides insights into understanding, practices, motivations, behaviours and attitudes relating to sustainability.

Although awareness of sustainability processes and procedures is found to be low, sustainability is important to the family business. However, sustainability is not managed or implemented systematically.

The paper presents a new model to describe the sustainability practices of family businesses. Adoption of strategic entrepreneurship is advocated as mechanism for improving sustainability. Practical and policy implications are suggested to enhance the effectiveness of sustainability initiatives in family business settings.