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Recent technological turbulence stemming from Industry 4.0 provides managerial opportunities and challenges simultaneously. In this context, the purpose of this study is to explore the role of technological opportunism on innovativeness and discover the impact of innovativeness on new products performance in international markets.

To empirically test the hypotheses, the authors have collected survey data from 237 Korean exporting firms and applied structural equation modeling.

Empirical results indicate that technological opportunism, which represents technology sensing and responding capability, has a positive and significant influence on both exploratory and exploitative innovativeness. Also, explorative and exploitative innovativeness have positive and significant effects on new product performance in international markets.

This study highlighted the importance of technology sensing and responding capabilities to capture emerging opportunities, which may arise from Industry 4.0 technologies. In addition, sensing and responding capabilities will help a firm create a culture that values innovative proclivity, and in turn, will lead to superior new product performance in international markets.

Despite extensive scholarly interest in Industry 4.0, previous studies have neglected to address the potential impact of Industry 4.0 within the domain of new product development and its performance. Also, there have been several calls from the literature to address the managerial and strategic issues surrounding the Industry 4.0 phenomenon. In this study, the authors attempted to fill the research gaps in Industry 4.0 research studies through empirical examination.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

The rise of communication software has changed our work style. The objectives of this study are: (1) to explore the effect of supervisors making after-hours work requests using communication software (SWRUCS) on employees’ job stress, quality of life and (2) to examine the moderating effect of personality traits and the cross-level contextual effect of social support.

A questionnaire survey was conducted to obtain information from 357 employees.

The results suggested that SWRUCS exacerbated job stress, which negatively impacted on quality of life and well-being. Moreover, different personality traits can either increase or decrease the positive or negative effect of SWRUCS on job stress. This study also revealed that social support can reduce employees’ job stress in a cross-level fashion. Furthermore, social support, especially organizational and supervisory support, can decrease the negative effect of job stress on employees’ quality of life and well-being.

Theoretically, this study has broadened the research scope of the organizational application of communication software, and practically, this study has demonstrated the reason why organizations should provide social support and select employees with suitable personality traits.

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the heart of green finance. External change pressures – combined with problematic firm predispositions – exacerbate barriers to change and promote scepticism about authentic Net Zero change. Field research reveals main elements, connections, and interactions of this question by considering financial firms as complex socio-technical systems (Mitleton-Kelly, 2003). An interdisciplinary/holistic narrative approach (De Bakker et al., 2019) is adopted to design a conceptual framework that can support a green ‘behavioural theory of the financial firm’ (green BTFF). The BTFF presents an international version (Peng, 2001) of the resource-based view (RBV) of the firm (Barney, 1991; Hart, 1995; Teece et al., 1997).

The approach of this chapter is aimed at closing knowledge gaps and realign values in financial markets and society. By raising awareness about organised hypocrisy and facades (Brunsson, 1993; Cho et al., 2015; Schoeneborn et al., 2020) in financial firms the chapter aims at overcoming the gap between ‘talking’ and ‘walking’ in the financial sector. The chapter defines testable firm-level hypotheses for ‘Green Finance’ (Poterba, 2021) as well as – by implication – tests for ‘greenwashing’.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

The present study examines the effect of supervisor incivility on service employee creativity and the mediating mechanism of negative affect state on the said relationship with the aid of Affective Events Theory (AET) and Social Power Theory. Additionally, the study explores the mitigating role of core self-evaluation in the dual stage of the moderated mediation model.

Survey data were collected from 420 frontline employees working in four-star and five-star hotels across India and PROCESS macro in SPSS 23.0 was employed to test the hypotheses proposed in the study.

The study findings observe that frontline employees experiencing supervisor incivility face a negative affect state and it further diminishes service employee creativity. Also, the indirect effect gets attenuated at dual stages when frontline employees are equipped with a high level of core self-evaluation.

The study findings provide various insights to the managers to understand the deleterious effect of supervisor incivility at work and to develop interventions to manage supervisor incivility and the negative affect state among frontline hotel employees.

The present study is the first and unique attempt to investigate the role of supervisor incivility experienced by frontline hotel employees in India with reference to their creativity towards customers and mediating mechanism of negative affect state. The study adds value to the literature by establishing the role of core self-evaluation in the moderated mediation model. Further, the study also provides a unique contribution to the management of frontline hospitality employees.

This study investigated how sources of information across social media platforms influence fantasy users’ sport consumption and enhance their performance expectancy. Specifically, we examined the effects of social media-related motivation on fantasy users’ playing skills, sense of competition and performance expectancy based on the uses and gratifications theory.

Data were collected from 453 fantasy sport users on social media platforms. We conducted confirmatory factor analysis to assess a measurement model and used serial mediation techniques to examine the relationship between social media-related motivation and fantasy sport users’ performance expectancy.

Results showed that social media-related motivation had significant and positive impacts on fantasy users’ playing skills, sense of competition and performance expectancy. Additionally, we found that fantasy users’ playing skills increased their sense of competition and performance expectancy. A sense of competition was found to positively affect fantasy users’ performance expectancy.

This study provided a valuable contribution to the existing body of knowledge on social media by investigating the influence of social media-related motivation on fantasy sport users. The findings reveal that sharing content-based information on social media platforms plays a vital role in attracting and motivating individuals to engage in fantasy sports. The updated information enhances the playing skills of fantasy users, fosters a sense of competition and improves performance in virtual sport.

This study aims to identify an automated machine learning algorithm with high accuracy that sport practitioners can use to identify the specific factors for predicting Major League Baseball (MLB) attendance. Furthermore, by predicting spectators for each league (American League and National League) and division in MLB, the authors will identify the specific factors that increase accuracy, discuss them and provide implications for marketing strategies for academics and practitioners in sport.

This study used six years of daily MLB game data (2014–2019). All data were collected as predictors, such as game performance, weather and unemployment rate. Also, the attendance rate was obtained as an observation variable. The Random Forest, Lasso regression models and XGBoost were used to build the prediction model, and the analysis was conducted using Python 3.7.

The RMSE value was 0.14, and the R2 was 0.62 as a consequence of fine-tuning the tuning parameters of the XGBoost model, which had the best performance in forecasting the attendance rate. The most influential variables in the model are “Rank” of 0.247 and “Day of the week”, “Home team” and “Day/Night game” were shown as influential variables in order. The result was shown that the “Unemployment rate”, as a macroeconomic factor, has a value of 0.06 and weather factors were a total value of 0.147.

This research highlights unemployment rate as a determinant affecting MLB game attendance rates. Beyond contextual elements such as climate, the findings of this study underscore the significance of economic factors, particularly unemployment rates, necessitating further investigation into these factors to gain a more comprehensive understanding of game attendance.

Examining emotional solidarity that drives tourists’ nostalgia has received significant attention, offering valuable insights that can aid in the selection of a travel destination. However, tourists’ nostalgia, along with its antecedents—perceived safety risk and emotional solidarity, has gained less attention within the setting of Pakistan. Therefore, this research has been carried out and validated a research framework using the stimulus-organism-response model to investigate the links between perceived safety risk, emotional solidarity—welcoming nature, emotional closeness, sympathetic understanding, perceived nostalgia, and destination advocacy intentions. In addition, this model employed destination attachment—place identity and place dependence—as a boundary condition on the relationships between emotional solidarity and advocacy intentions.

This study collected 545 responses through two methods: offline distribution of print copies of the questionnaire and online surveys from domestic tourists who visited scenic destinations last year. Structural equation modeling (SEM) was performed using AMOS 26, and the PROCESS macro was conducted using IBM SPSS 28.

The findings highlighted that perceived safety risk negatively influences emotional solidarity—welcoming nature, emotional closeness, sympathetic understanding—, resulting in a positive effect on perceived nostalgia. Furthermore, tourists’ perceived nostalgia positively triggers advocacy intentions. The findings also confirmed the boundary conditions of destination attachment—place identity and place dependence—on the association between emotional solidarity and perceived nostalgia.

Three major practical implications of these findings: First, ensuring visitor safety with smart security measures, digital tools for quick response, and local community involvement. Second, highlighting local markets, art, and architecture to enrich cultural experiences and promote accessibility and diversity. Finally, using marketing to generate nostalgic experiences through local collaborations, professional storytelling, and engaging social media content to build emotional ties and curiosity.

In terms of originality, this is pioneering research intended at developing and validating the model in the context of Pakistani destinations. Furthermore, this marks the initial step in examining the proposed relationships between perceived safety risk and emotional solidarity in fostering tourists' perceived nostalgia, ultimately leading to a strong desire to advocate for the destination.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.