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This study examines whether and how government fiscal pressure influences corporate charitable giving (CCG).

The authors exploit sub-national tax revenue sharing changes as exogenous variations to government’s fiscal pressure at the city level and then construct a quasi difference-in-differences (DiD) model to conduct the analysis based on a sample that consists of 14,168 firm-year observations in China during the period of 2003 to 2012.

The authors found that firms increase charitable donations when local governments face higher fiscal pressure. Such effects are more pronounced for firms that have stronger demand for political connectedness in the sample period. Furthermore, this study’s findings suggest that the timing strategy of donating helps firms to lower the effective tax rate and to build stronger political connections. In addition, donating firms outperform non-donating firms in terms of bank loan access and market reputation.

The authors contribute to at least three lines of literature: first, extend the understanding of timing strategies of corporate charitable behaviors; second, contribute to the literature studying the “crowd out” effect between government-provided charitable funds and private donations; finally, contribute to the emerging literature exploring the financial interests associated with corporate donation strategy (Claessens et al., 2008; Cull et al., 2015).

This study investigates the effect of managerial ability on labor productivity by analyzing various methods in the firm-year panel data of listed firms in South Korea from 2002 to 2019. Managerial ability was analyzed using the measurement method of Demerjian et al. (2012), while labor productivity was analyzed using value-added and sales. The authors find that managerial ability has a positive effect on labor productivity. In other words, the productivity of employees improves with the appointment of a manager with higher abilities. The study’s findings suggest that firms should consider managerial ability as a means of improving labor productivity.

This short chapter is an introduction to my 2018 book: The Ethics of Surveillance: An Introduction (Macnish, 2018). It is provided at the start of this PRO-RES collection of essays because it anticipates and supplements the range of issues covered in this collection and lays out some of the fundamental considerations necessary to ensure if surveillance must be conducted, it will be done as ethically as possible.

When is surveillance justified? We can largely agree that there are cases in which surveillance seems, at least prima facie, to be morally correct: police tracking a suspected mass murderer, domestic state security tracking a spy network, or a spouse uncovering partner’s infidelity. At the same time, there are other cases in which surveillance seems clearly not to be justified: the mass surveillance practices of the East German Stasi, an employer watching over an employee to ensure that they do not spend too long in the toilet, or a voyeur watching the subject of his lust undress night after night.

As an introductory text, my book does not seek to provide a list of necessary and sufficient conditions for ethical surveillance. What it does provide is an overview of the current thinking in surveillance ethics, looking at a range of proposed arguments about these questions, and how those arguments might play out in a variety of applied settings. It hence provides a useful and accessible volume for policymakers wishing to rapidly get up to speed on developments in surveillance and the accompanying ethical discussions.

This study aims to discuss what prompted this organization to embark on the journey of transformational change, challenges faced strategies adopted to overcome challenges, leadership role and outcomes.

The descriptive approach is used to comprehend the transformational change process in this gigantic public sector undertaking (PSU). To have an idea of the effectiveness of the change process, the pre- and post-change performance of the company was taken into account through collection and analysis of physical and financial parameters. However, focus of this paper is concentrated on the transformation process and its chronological sequence only. Human resource productivity trend and organization development interventions adopted over the years were also observed along with conducting a sentiment analysis of the employees who lived through this entire change process in the organization.

The case study describes how this Indian PSU went through the process of transformational change management and leaves the reader to assess the degree and extent of success of the approach and strategy of the company in this regard. There may be many what-if situations and contingencies in this case for readers to explore for suggestions and solutions and finding new possibilities.

Change management is not a new exercise for the Indian corporate sector. What makes this case unique is the pro-active action initiated by a traditional high-performing and well-protected PSU to anticipate the future challenges and initiate action to overcome these. Change agents must “rewire” the plane while it is flying if the organization hopes to survive and perhaps prosper in the future. This case study is a first-hand account of the change process happening in a gigantic Indian PSU with Maharatna status.

Sustainable business model innovation (SBMI) is a change in the way a firm operates in order to create positive impacts or to reduce negative consequences for the environment and the society. The aim of this paper is to explain what pathways a firm can take when it implements a sustainable business innovation process in line with Sustainable Development Goals (SDGs).

The article starts with the analysis of the existing literature about BMI and SBMI in order to extrapolate the main elements of these topics.

Thanks to the combined information from academic and nonacademic sources, the study proposes a new framework. It is divided into three sectors: value proposition, value capture delivery and value capture according to the main studies about the business model.

Regarding theoretical implications, this study contributes to developing a theory of both BMI and sustainable innovation. Indeed it helps in the understanding of the dynamic vision about how the business model changes in order to incorporate triple sustainability.

From a practical view, the paper can serve as a guideline for corporate reorganization.

The new framework differs from some recent academic efforts first of all for its theoretical characteristics: BMI construct and not business model concept is the core of the framework. The business model represents the subject of innovation, not its vehicle. Another unique aspect that can be derived from the approach adopted is that it links theoretical with practical sources.