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This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.

This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.

The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.

There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.

The purpose of this research is to advance understanding of the socially responsible apparel consumer by exploring apparel consumption behaviors perceived by consumers to be eco‐conscious.

This study used a qualitative approach to collect and analyze data from 26 American apparel consumers. Data collection for the study occurred through semi‐structured interviews.

Results indicate that the participants engaged in a number of perceived eco‐conscious apparel acquisition behaviors. First, they adhered to acquisition limits by acquiring apparel based on need and extending the lifetime of their apparel. Second, they acquired apparel made from fibers or having other attributes perceived as environmentally preferable. Finally, they acquired apparel through sources believed to be environmentally preferable, including second‐hand sources, eco‐conscious companies, independently owned companies, and home sewing.

The sample of 26 American consumers means that the results cannot be widely generalized. Future research should examine the apparel acquisition behaviors of a larger sample and include consumers from outside the USA.

This study provides evidence that consumers engage in a range of eco‐conscious apparel acquisition behaviors, and a market segment of eco‐conscious apparel consumers exists. Apparel industry professionals can use this baseline information to aid in the development of eco‐conscious apparel consumption strategies.

This study contributes to increased understanding of eco‐conscious apparel consumption, an area with limited previous research, by identifying apparel acquisition behaviors that consumers perceive to be eco‐conscious. The findings are valuable in the promotion of eco‐conscious apparel consumption.

This paper aims to examine the widespread effects of service actors’ verbal aggression on witness customers’ intentions toward the service organizations through their self-conscious emotions. The moderating roles of the witness customers’ empathic tendencies and the source of aggression are also examined.

In two scenario-based experiments and by adopting a multifoci approach, severity of mistreatment (aggression vs incivility vs no-mistreatment) and source of mistreatment (employee-to-employee and customer-to-customer) were manipulated to test distinctive effects of witnessing aggression on self-conscious emotions and intentions.

This study shows that witnessing aggression during service experiences negatively influences customers’ intentions towards the service organization through self-conscious emotions. Moreover, empathic tendencies of customers make these effects more pronounced. It is also shown that witnessing employee-to-employee aggression has a stronger effect on self-conscious emotions and intentions than customer-to-customer aggression.

This paper uncovers the distinctive effects of aggressive behaviors of service actors on self-conscious emotions from the third-party perspective. It is also shown that empathic tendencies can be detrimental to service organizations in certain conditions.

The results warn service managers against verbal aggression because of its negative effects on witness customers. It is suggested that they should try to clarify the incident and restore justice in front of the witnesses.

This paper is one of the first attempts to investigate the distinctive effects of witnessing aggression during service experiences and the roles of self-conscious emotions and emphatic tendencies.

The purpose of this paper is to cross-reference the defining perspectives of coworking as an emerging integral model of conscious business.

The methodological framework is built on transdisciplinary research of spatial scale of existence by using the qualitative approach of participant observations and interviews.

The empirical data suggest that independently organized and self-financed coworking spaces can be categorized as conscious businesses.

Coworking spaces are evolving and hybridizing. While a conscious business model can be cross-referenced with independently run coworking spaces that target the self-employed as their user group, this is not certain for larger, franchise-based coworking centers as a larger sample would need to be researched and analyzed.

No attempts have been made previously for identifying cross-references between the concept of conscious business and the coworking model.

This study aims to integrate price consciousness into the promotional effectiveness framework. Specifically, it aims to analyse whether price consciousness affects the evaluation of price discounts and premiums at two different benefit levels (moderate vs high).

An experiment was conducted with two promotional benefit level (moderate, high) × two promotion type (price discount, premium) between subjects design. A sample of 229 undergraduate students was randomly assigned to a specific product‐promotion combination.

The results obtained indicate that at moderate benefit level, price discounts and premiums are equally effective for high price conscious consumers. However, price discounts are more effective than premiums for low price conscious consumers. At high benefit level price discounts are more effective than premiums, but this effect is more apparent for high price conscious consumers.

The limitations of the study are those typically applied to the experimental methodology. Specifically, only two product categories and two types of sales promotions were used which limits the generalization of the results. Another potential limitation is the use of students' respondents.

It is recommended that managers should know how price conscious their consumer segment is before taking any decisions regarding the promotional strategy. To be more effective, it is recommended to offer premiums instead of moderate price discounts if the target segment is high price conscious. However, such a recommendation should only be followed when the target is not low price conscious, because for this consumer segment a moderate discount is preferred.

To analyze the effectiveness of a promotion, most of the present research has focused on the benefit provided, and the promotional framework used. However, lacking in this research are insights into how consumer personal characteristics may affect that effectiveness. The current research is to fill this gap in knowledge about consumer responses to sales promotions incorporating price consciousness in the analysis.

The purpose of this paper is to examine how much the basic tenets of conscious capitalism could favor organizational change and anticorruption strategies.

The paper questions the vagueness of the tenets and principles of conscious capitalism. It unveils the idealized worldview of conscious capitalism, as it is based on a “pseudo-humanistic and pseudo-holistic” philosophy. The paper analyzes various kinds of rationale for justifying anticorruption measures and explains how the conscious capitalism movement should assume the challenge to develop one or the other rationale.

The conscious capitalism movement does not have basic rationale for any self-justified discourse about anticorruption measures. The principles of conscious capitalism organizations can be coherent with a rationale of individual and organizational compliance. They could be suitable with a rationale of legal, industry and international compliance. We could expect that the principles of conscious capitalism allow radical changes in the organizational culture. However, the main principles of conscious capitalism are not explicitly related to any rationale for a corporate self-justified discourse about anticorruption measures.

The three kinds of rationale for corporate self-justified discourse about anticorruption measures are not exhaustive. There can be other kinds of corporate rationale. Moreover, the conscious capitalism movement appeared in 2000s and is still evolving. So, we should never take for granted that the present ideals and principles of conscious capitalism will never be improved and deepened.

The paper explains how the conscious capitalism movement remains unable to present its rationale for justifying anticorruption measures. In doing so, it provides three kinds of rationale that conscious capitalism organizations could use to develop their corporate self-justified discourse about anticorruption policies, measures and programs.

The purpose of this paper is to propose a conscious leadership competency framework to be used in business training as well as in managerial study programs.

First, using literature review, the current state of knowledge in conscious leadership competency frameworks was examined. Subsequently, a framework analysis on a specific topical book was conducted to find competencies that determine a conscious leader. The output of this analysis was compared with a comprehensive leadership competency framework to propose a conscious leadership competency framework. This conscious leadership competency framework was then verified in interviews with conscious leaders.

Until now, a conscious leadership competency framework has not been proposed. Yet, there are competencies specific to conscious leaders that are not included in existing leadership competency frameworks. A new conscious leadership competency framework including possible ways of how to train and develop the conscious leadership competencies is suggested for future discussion.

Research limitations are discussed in this paper. More research in this area and further development of the conscious leadership competency framework are suggested.

The proposed conscious leadership competency framework can be further discussed and developed, therefore becoming an effective tool for companies as well as educational institutions.

More consciousness in leadership will help tackle many current societal challenges.

To the best of the authors’ knowledge, the proposed conscious leadership competency framework is the first of its kind.

Beginning from the 1990s, the concept of sustainable development has been purposefully implemented by the most advanced economic actors including separate regions, countries, companies, and individuals. Consumer behaviour is also changing: the most advanced consumers who care about their own health and are aware of the environmental issues, change their behaviour to the conscious consumption patterns. However, most do so under the influence of companies promoting sustainable value propositions, or under the influence of government policy that encourages sustainable behaviour. Within the chapter ‘Dimensions of conscious consumption’, the authors consider consumption patterns evolution from traditional (patriarchal) consumption pattern through hedonic consumption to sustainable and conscious consumption patterns. The authors analyse transformation mechanisms of consumption patterns and how they affect changing consumer behaviour from traditional to conscious behaviour. As a result, a typology of sustainable value propositions for conscious consumers was formed, with the comparative analysis of four sustainable value proposition models: Driven by humanistic philosophy, Unique market position, Driven by government policy, and Leadership in sustainable innovations. Cases of Bouchee (Russian coffee shop and bakery chain) and Enjoy the Run (sport club for recreational running lovers) were analysed as the examples of companies implementing the considered models.

This chapter clarifies the definition and reviews recent theories of consciousness, such as the dual systems framework, global workplace theory, and higher-order theory. Aspects of conscious experiences are useful in studying tourism decisionmaking, memory, emotions, tourism behaviour, and other topics related to tourism psychology. For instance, studies on conscious experiences of decisionmaking are useful to better understand destination choice and tourists' emotions elicitation, unconscious biases help to understand tourism attitude formation, while explicit and implicit cognition research provides insights to destination image attributes. Future studies may consider using objective and subjective methods of studying consciousness in the tourism context.

The aim of this chapter is to define and explore the group of emotions known as self-conscious emotions. The state of the knowledge on guilt, shame, pride, and embarrassment is reviewed, with particular attention paid to research on these four self-conscious emotions in work and organizational settings. Surprisingly little research on self-conscious emotions comes from researchers interested in occupational stress and well-being, yet these emotions are commonly experienced and may be a reaction to or even a source of stress. They may also impact behaviors and attitudes that affect stress and well-being. I conclude the review with a call for more research on these emotions as related to stress and well-being, offering some suggestions for areas of focus.