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The emission of greenhouse gases has become an increasingly relevant topic in supply chain management. The steel industry is a highly intensive manufacturing industry with significant emission levels, particularly Scope 3 emissions, which are the indirect emissions from suppliers. Since a supply chain is seen as a non-mandatory measurement item within GHG measurement protocols, this article contributes to the literature on assessing the suppliers of a focal company relative to their emissions for complying with Scope 3 (indirect emissions). It adds to the evolving literature on low-carbon supply chains.

This study first conducted a survey with 110 suppliers from a focal transnational buyer company. A cluster analysis was performed, and ANOVA compared constructs relating to public or private ownership and country of origin. Finally, regression tested the relationship between the motivators and governance in the mitigation strategies.

Using cluster analysis, two groups of companies were found that have statistically significant differences. The influence of the country of origin was also found in relation to governance and mitigation strategies, as was the influence of the type of company on governance. Furthermore, the more motivated the suppliers and the more governance measures they adopt, the more companies adopt their own GHG mitigation strategies. These findings are summarized by way of an analytical framework that integrates the constructs with empirical evidence.

The steel industry is a sector that is particularly energy-intensive and produces millions of tons of CO₂ per year. Emissions from its SC (Scope 3) are relevant but still seen as a non-mandatory item for measurement purposes within the GHG measurement protocols, which leads to less attention being paid to the subject. This study contributes by way of its analytical framework that is validated by empirical data that can be tested in further studies.

Drawing on appraisal theories, this paper aims to attempt to demonstrate how augmented reality (AR) strengthens relationships in the cognitive-affective-conative mechanism to shape visitors' recommendation of awe-inspiring heritage experiences.

A mixed-method approach was undertaken. First, an exploratory pre-study (n = 98) analyzed the multidimensionality of awe appraisals, eliciting the most salient dimensions in tourism experiences for informing the main study. Subsequently, an on-site survey was used to examine the relationships in the cognitive-affective-conative sequence, based on 316 questionnaires collected at a highly acclaimed religious heritage equipped with a multisensory AR activity.

Two distinct appraisals underlined in the awe concept were elicited during the exploratory phase: altered emotions (aggregating positive self-transformative dimensions) and the need for accommodation. The survey results demonstrated that the influence of authenticity on recommendation is shaped by emotions. Altered emotions hold a central mediating role and are differentiated from other discrete emotions. AR and the need for accommodation are revealed as contingencies that regulate the mediated mechanism.

This paper provides the hospitality and tourism stakeholders with a better understanding of how immersive technologies can be used for boosting recommendations, by enhancing the emotional responses toward authenticity perceptions.

This study introduces a novel conceptual framework to broaden our understanding of how cognitive and affective mental processes are linked to visitors’ recommendations, and how AR amplifies the outcomes. To the best of the authors’ knowledge, it is the first research to distinguish and document the specific effects of two different types of awe appraisal.

Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and sociology/tourism definitions of authenticity to clarify the concept. From a psychological perspective, authenticity is a mental appraisal of an object or experience as valued leading to feelings and summative judgements (such as satisfaction or perceived value). In objective authenticity, a person values the object due to belief in an expert’s opinion, constructive authenticity relies on socially constructed values, while existential authenticity is based on one’s self-identity. The resultant achievement of a valued goal, such as seeing a valued object, leads to feelings of pleasure. Sociological definitions are similar but based on different theoretical antecedent causes of constructed and existential authenticity. The paper further discusses the use of theory in tourism and the project to develop tourism as a discipline. This project is considered unlikely to be successful and in turn, as argued, it is more useful to apply theory from other disciplines in a multidisciplinary manner. The results emphasise that it is necessary for tourism researchers to understand the origins and development of the concepts they use and their various definitions.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.

This paper aims to address three research questions (1) Who is the main stakeholder that shapes Airbnb experience, (2) Does Airbnb offers an authentic travel experience? and (3) What should be the future research trends in Airbnb?

This paper uses the systematic literature review (SLR) with a well-defined protocol, research strategy and methods to answer the research questions.

The review revealed that while Airbnb plays a significant role as the platform provider, the stakeholders influencing the experiences are multifaceted. Hosts, guests, local communities and even regulatory bodies all contribute to shaping the overall Airbnb Experience ecosystem. Hosts, in particular, have a crucial role in curating and delivering unique experiences, which significantly impacts the quality and authenticity of the offerings. On the question of whether Airbnb offers an authentic travel experience, the review uncovered mixed findings. For examples, some studies emphasized the potential for Airbnb to provide authentic and local experiences, allowing travelers to engage with the community and cultural aspects of a destination. However, other studies raised concerns about the commodification and standardization of experiences, leading to a potential loss of authenticity.

This paper is different from previous SLR where previous research systematically reviewed; motivations to use and choose Airbnb, institutionalization of Airbnb, stakeholders of Airbnb. This paper addresses authentic experience as a factor that influences activity participation.

The emergence of virtual reality (VR) has the potential to revolutionize various industries, including tourism, as it delivers a simulated environment that closely emulates real-life experiences. Therefore, this study aims to explore how the factors, i.e. enjoyment, emotional involvement, flow state, perceived privacy risk, physical risk and cost, influence the customers’ intention to use VR for tourism.

This study integrates the technology acceptance model, hedonic consumption theory with other factors, including cognitive response, authenticity, perceived privacy risk, perceived physical risk, perceived cost and perceived presence. Partial least squares structural equation modelling approach was used to test the proposed research model.

The finding based on the sample of 252 respondents revealed that authenticity is the most influential factor impacting behavior intention followed by perceived cost, attitude, cognitive response and enjoyment. Also, the study supported the moderating impact of personal innovativeness between attitude and behavioral intention to use VR for tourism.

The findings of the study offers practical implications for service providers, site managers, destination marketers, tourist organizations and policymaker to develop more effective strategies for offering VR services for tourism.

This study enriches the current understanding of VR adoption in context of tourism with empirical evidences.

The study aims to analyse the structural relationships of authenticity, health concern and sustainable intelligence in the farm restaurant context. Different types of restaurants have been targeted to understand consumer behaviour; however, the behavioural intention of visitors dining at the farm restaurants was rarely explored.

With the backdrop of the theory of planned behaviour (TPB), this study highlights the understanding, particularly on personal values associated with the behavioural intention of consumers visiting the farm restaurant. Data were collected, circulating questionnaires onsite and online at a farm restaurant. Structural equation modelling was employed to analyse the data.

Study findings reveal that personal values such as authenticity, health concern and sustainable intelligence positively influence the mediating constructs of TPB towards behavioural intention to revisit the farm restaurant.

This research might be the first one, exclusively focused on understanding the behavioural intention of the consumers visiting the farm restaurant, based on their personal values. This study specifically enriches the farm restaurant literature from the academic perspective and offers insights to farm restaurant owners and managers about the priorities of the consumers visiting the farm restaurant.

The primary objective of this research is to conceptualize the integration of enterprise risk management (ERM) as a mechanism to enhance the connection between corporate sustainability (CS) reporting and financial performance. This study suggests that future researchers should validate the proposed conceptualization by conducting a comprehensive content analysis of sustainability reports of Malaysian oil and gas companies. This analysis will allow for the collection of pertinent data regarding CS reporting and ERM implementation. The present study takes a comprehensive approach by integrating legitimacy, stakeholder, and resource-based view (RBV) theories, proposing a robust conceptual design that emphasizes the role of ERM in the connection between CS reporting and firm performance. Drawing on theoretical foundations, this study proposes that CS reporting will have a direct effect on financial performance. Moreover, the integration of ERM serves to strengthen the nexus between CS reporting and financial performance. This study offers valuable insights for stakeholders in the oil and gas sector by providing strategic guidance to enhance financial performance not only through CS reporting but also by implementing ERM. Moreover, the framework proposed in this study is expected to bring tangible and intangible benefits to corporations, including reducing information asymmetry, improving the quality of disclosure, and creating value within the field of CS. The proposed conceptual framework holds great significance as it enhances the applicability of legitimacy, stakeholder, and RBV theories, while also creating value for stakeholders through CS reporting and the adoption of risk management practices to enhance financial performance.

This paper aims to identify the relationships among critical success factors (CSFs) for lean six sigma (LSS) implementation in higher education institutions (HEIs).

An extensive literature review was conducted to design the survey instrument, which the authors later administered in Mexican public HEIs to identify the existing relationships among the CSFs and their impact on the benefits obtained from implementing LSS projects. The data were empirically and statistically validated using exploratory and confirmatory factor analysis. Additionally, the authors applied the structural equation modeling (SEM) technique on SPSS Amos to validate the nine hypotheses supporting the research.

The results suggest that the success of LSS projects in HEIs is highly bound to a serious commitment from top management and several interrelated factors.

The main limitations of the study are that the research is cross-sectional in nature and regional in focus. Namely, the data used to validate the structural model were gathered from a small representative subset of the study population – i.e. Mexican public HEIs – and at a specific point in time.

The results reported here represent a reference framework for HEIs worldwide that wish to continuously improve their processes through LSS improvement projects.

This study proposes a statistically validated model using the SEM technique that depicts the relationships among LSS CSFs in HEIs.

This study aims to solve the problem that under light-load conditions, the output voltage regulation capability is lost due to the fact that the voltage gain of the LLC resonant converter does not decrease with the increase of the switching frequency.

In this paper, the impedance model considering the parasitic parameters of the primary and secondary sides is calculated under light-load conditions, the limitations of the previous method are explained and a new circuit improvement is proposed.

In this paper, an improved circuit is proposed, and the impedance Bode plot is used to verify that the circuit can effectively improve the voltage gain problem under light-load conditions. Finally, the experimental results verify the effectiveness of the proposed circuit through comparison with traditional solutions and circuits.

In this paper, the impedance model considering the parasitic parameters of the primary and secondary sides is calculated, the limitations of the previous method are explained and a new circuit improvement is proposed. When compared with the previous method, the proposed circuit improvement can suppress the voltage gain increase that occurs when the switching frequency increases to a certain level.