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Article
Publication date: 5 July 2024

Nathan Jarvis, Tiffany S. Legendre and Rachel Hyunkyung Lee

This research aims to investigate the feasibility of imperfect produce use in the on-site foodservice management industry.

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Abstract

Purpose

This research aims to investigate the feasibility of imperfect produce use in the on-site foodservice management industry.

Design/methodology/approach

Study 1 explored experts’ perspectives via expert interviews on the use of imperfect produce in on-site foodservice operations, acceptability, and willingness to choose imperfect produce. Study 2, a sensory discrimination test, was performed with 100 consumers.

Findings

Study 1 yielded seven themes with managerial recommendations: appearance perception, customer value perception, operational difficulties, concerns for the world, food safety concerns, corporate advantages, and implementation. Study 2 found that participants were willing to choose menu items prepared with imperfect produce over those prepared with perfect produce. The ability to taste differences depended on the type of produce; participants could not taste differences between tangerines but could taste differences between apples and pears.

Research limitations/implications

The findings of this study suggested that the psychological barriers of imperfect produce impact managers’ perceptions and decision-making processes. It is recommended that operators communicate with consumers about imperfect produce, its waste reduction benefits, and its quality.

Originality/value

This study shows that taste perception could be influenced by how imperfectness is described. Thus, appropriate marketing strategies could improve consumer acceptance of imperfect produce.

Details

British Food Journal, vol. 126 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 30 April 2024

Benjamin F. Morrow, Lauren Berrings Davis, Steven Jiang and Nikki McCormick

This study aims to understand client food preferences and how pantry offerings can be optimized by those preferences.

Abstract

Purpose

This study aims to understand client food preferences and how pantry offerings can be optimized by those preferences.

Design/methodology/approach

This study develops and administers customized surveys to study three food pantries within the Second Harvest Food Bank of Northwestern North Carolina network. This study then categorizes food items by client preferences, identifies the key predictors of those preferences and obtains preference scores by fitting the data to a predictive model. The preference scores are subsequently used in an optimization model that suggests an ideal mix of food items to stock based upon client preferences and the item and weight limits imposed by the pantry.

Findings

This study found that food pantry clients prefer fresh and frozen foods over shelf-friendly options and that gender, age and religion were the primary predictors. The optimization model incorporates these preferences, yielding an optimal stocking strategy for the pantry.

Research limitations/implications

This research is based on a specific food bank network, and therefore, the client preferences may not be generalizable to other food banks. However, the framework and corresponding optimization model is generalizable to other food aid supply chains.

Practical implications

This study provides insights for food pantry managers to make informed decisions about stocking the pantry shelves based on the client’s preferences.

Social implications

An emerging topic within the humanitarian food aid community is better matching of food availability with food that is desired in a way that minimizes food waste. This is achieved by providing more choice to food pantry users. This work shows how pantries can incorporate client preferences in inventory stocking decisions.

Originality/value

This study contributes to the literature on food pantry operations by providing a novel decision support system for pantry managers to aid in stocking their shelves according to client preferences.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 4
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 8 June 2023

Rima Kusuma Rini, Desi Adhariani and Dahlia Sari

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019…

Abstract

Purpose

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.

Design/methodology/approach

The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.

Findings

The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.

Originality/value

This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Open Access
Article
Publication date: 12 April 2024

Huong Ha, Man Chung Wong and Hui Shan Loh

This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR…

Abstract

Purpose

This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks.

Design/methodology/approach

This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data.

Findings

The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection.

Originality/value

This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.

Details

Journal of Asian Business and Economic Studies, vol. 31 no. 2
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 14 August 2024

Salvador Ruiz-de-Maya and Elvira Ferrer-Bernal

This study aims to examine the public discourse on sustainable food packaging, evaluating the main characteristics of that discourse and how risk and analytical message content…

Abstract

Purpose

This study aims to examine the public discourse on sustainable food packaging, evaluating the main characteristics of that discourse and how risk and analytical message content influence consumer engagement.

Design/methodology/approach

The authors use two studies with databases built from messages posted on Twitter (now X). Study 1 explores the discourse of sustainable food packaging by conducting a content/sentiment analysis. Study 2 examines more than four million messages posted by or mentioning the world’s most relevant food companies. Hypotheses are tested through censored regression analyses.

Findings

The results show that plastic is the term that can better classify how we talk about sustainable food packaging. The authors also show that food packaging messages related to sustainability, compared to those not related to sustainability, are composed using more analytical language, contributing to generating greater engagement. Moreover, social network users remain skeptical about food companies, as the latter messages on packaging sustainability generate less engagement (likes + retweets) than when other users post these messages.

Originality/value

This study addresses important points in the public discourse on social networks about the sustainability of food packaging and its language features. First, the data are representative of the food market with posts from leading worldwide food companies. Second, identifying the hot topics of the discussion on sustainability packaging on social media provides a new perspective on how companies and society view sustainable food packaging. Third, the authors show how the source of the message moderates the impact of sustainability on engagement.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 11 April 2024

Julie Napoli and Robyn Ouschan

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Abstract

Purpose

This study aims to examine how veganism is “seen” by young adult non-vegan consumers and how prevailing attitudes reinforce or challenge stigmas around veganism.

Design/methodology/approach

Photovoice methodology was used to explore young non-vegan consumers’ attitudes and beliefs towards veganism. Data was collected from students studying advertising at a major university in Australia, who produced images and narratives reflective of their own attitudes towards veganism. Polytextual thematic analysis of the resulting visual data was then undertaken to reveal the dominant themes underpinning participants’ attitudes. Participant narratives were then reviewed to confirm whether the ascribed meaning aligned with participants’ intended meaning.

Findings

Participant images were reflective of first, how they saw their world and their place within it, which showed the interplay and interconnectedness between humans, animals and nature, and second, how they saw vegans within this world, with both positive and negative attitudes expressed. Interestingly, vegans were simultaneously admired and condemned. By situating these attitudes along a spectrum of moral evaluation, bounded by stigmatisation and moral legitimacy, participants saw vegans as being either Radicals, Pretenders, Virtuous or Pragmatists. For veganism to become more widely accepted by non-vegans, there is an important role to be played by each vegan type.

Originality/value

This study offers a more nuanced understanding of how and why dissociative groups, such as vegans, become stigmatised, which has implications for messaging and marketing practices around veganism and associated products/services. Future research could use a similar methodology to understand why other minority groups in society are stereotyped and stigmatised, which has broader social implications.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 17 April 2024

Mabrouka Ben Mohamed, Emna Klibi and Salma Damak

This study aims to examine the relationship between corporate social responsibility (CSR) award and sustainability assurance levels for the French CAC 40 companies.

Abstract

Purpose

This study aims to examine the relationship between corporate social responsibility (CSR) award and sustainability assurance levels for the French CAC 40 companies.

Design/methodology/approach

A sample of 57 French companies in the CAC 40 index corresponding to 448 observations was analyzed between 2008 and 2020 using an ordinal regression.

Findings

The main results conclude that the inclusion in the Dow Jones Sustainability Index World, the CSR award and the introduction of the Grenelle 2 law have a significant influence on sustainability assurance levels. However, incentive compensation does not appear to be relevant to explain sustainability assurance levels.

Research limitations/implications

The present study focuses on a sample, limited to companies belonging to the CAC 40 index. To enhance the understanding of sustainability assurance levels, this research may include other global sustainability indices, such as the MSCI World and the FTSE4Good World, in the CSR awards.

Practical implications

This study could be useful for audit practitioners, leading them to reconsider their evaluation methods and take into account CSR incentives for a more objective analysis. Regulators should investigate the current CSR issues to improve CSR disclosure standards. Finally, these findings could motivate other researchers to expand the scope of the research to diverse contexts.

Originality/value

This study helps fill the gap existing in sustainability assurance literature by highlighting the relationship between CSR rewards and sustainability assurance levels.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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