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This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.

It is known that a conflict exists between consumers’ materialistic and green values. Previous research has focused on values conflict consequences. Antecedents of consumers’ materialistic and green values conflict remain understudied. This study aims to explore the antecedents of consumers’ materialistic and green values conflict.

An exploratory type research design was applied. Overall 22 interviews were conducted with consumers that had materialistic and green values conflict. The transcripts of the interviews were analyzed using content analysis with Maxqda software.

The findings demonstrate consumers' negative attitudes towards consumption, understood as consumerism. Results indicate that value conflict is related to unpleasant emotions such as guilt, anxiety, helplessness and remorse. Guilt is the most prominent emotion associated with the conflict of values. The study identifies dissonant information, environmental knowledge, social norms, impulsive buying and mindfulness as antecedents of materialistic and green values conflict.

The novelty of the study is the antecedents of the materialistic and green values conflict. This study makes a valuable contribution to the academic discourse on sustainable consumption, consumer materialism and green values by providing a deeper understanding of the values conflict experienced by consumers who hold materialistic and green values. The main significance of this study is that it provides valuable insights from qualitative research into the antecedents of the conflict between consumers' materialistic and green values.

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

Using content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to observe evidence of board stewardship and subsequent environmental disclosure and performance (ED&P) changes.

Board interpretations of stewardship are not uniform, and they regularly extend to stakeholders beyond shareholders, most frequently including profit-oriented stakeholders (e.g. employees and customers). ED&P changes are highest when shareholders narrowly lead boards in CSR motivation and either request both action and information or information only. The authors observe weaker ED&P changes when shareholders request action and the dissonance between shareholders and boards is larger. When shareholders are motivated to do little for CSR, ED&P changes are weak, even when boards express more pluralistic motivations.

The results show the important role that boards play in CSR and may aid activist shareholders in determining how best to generate change in corporate CSR actions.

This study provides the first evidence of board stewardship at the proposal-response level. It measures shareholder and board CSR motivations, introduces the Talk Gap, and examines relationships among proposal characteristics, the Talk Gap, and subsequent ED&P change to better understand board stewardship of environmental issues.

This study motivated by humanistic care aims to identify hospitality frontline employees’ alienation in Taiwan during the COVID-19 pandemic, and based on the job demands-resources (JD-R) model, the mediating role of alienation between job characteristics and organizational citizenship behavior (OCB) is discussed.

The authors drew on the JD-R model to delineate the mechanisms by which job demands (including emotional dissonance and work–home conflict) and job resources (including job support, training and possibility for career development) affect OCB through employees’ alienation. This study adopted snowball sampling and purposive sampling to conduct a questionnaire survey aimed at Taiwanese hospitality frontline employees. A total of 373 valid questionnaires were retained, and structural equation model was used to test the research hypotheses.

The results revealed that job demands of emotional dissonance and work–family conflict positively affect alienation; job resources of job support, training and possibility for career development negatively affect alienation; alienation negatively affects OCB; and alienation mediates the relationship between job characteristics and OCB fully.

Considering that alienation plays a full mediating role between job characteristics and organizational outcomes, this study put forward specific suggestions on how to increase job resources and reduce job demands to weaken alienation and further improve organizational performance in management practices. And practical implications were provided to help hospitality human resource management deal with the issue of talents retention. In addition, “work authenticity” should be introduced as a mediator in the future research. “Work authenticity” reflects employees’ positive working life state and is the opposite of “alienation.” The effectiveness of employees’ positive and negative working life state in communicating job characteristics and organizational outcomes can be compared.

The specific alienation experience of hospitality frontline employees is defined. Moreover, by introducing the alienation theory, this study demonstrates the health impairment path of JD-R model and suggests that job characteristics affect OCB through the full mediation of alienation.

本研究以人文关怀为动机, 明确了COVID-19疫情期间台湾酒店一线员工的异化状态, 并基于工作需求-资源理论模型, 探讨了异化在工作特性与组织公民行为之间发挥的中介作用。

笔者运用工作需求-资源模型以阐释工作需求（包括情绪失调和工作-家庭冲突）和工作资源（包括工作支持、培训和职业发展潜能）透过员工的异化影响组织公民行为的机制。本研究采用滚雪球抽样和目的性抽样的抽样方式, 对台湾酒店一线员工开展问卷调查; 留存有效问卷373份, 并采用结构方程模型对研究假设进行检验。

本研究揭示了情绪失调和工作-家庭冲突的工作需求正向影响异化; 工作支持、培训和职业发展潜能的工作资源对异化产生负面影响; 异化对组织公民行为产生负面影响; 异化在工作特性与组织公民行为的关系中起完全中介作用。

综合异化在工作特性与组织成果之间起着完全的中介作用, 本研究就管理实践中如何增加工作资源和减少工作需求以减弱异化并进一步提高组织绩效提出了具体建议, 以此帮助酒店人力资源管理部门处理留住人才的问题。此外, 应引入反映员工积极工作状态的“工作真实性”（即“异化”的对立面）作为中介, 比较员工积极和消极工作状态在沟通工作特性和组织成果上的有效性。

本研究明确了酒店一线员工具体的异化体验。此外, 透过引入异化理论, 本研究实证了工作需求-资源模型的健康损害路径, 并揭示了工作特性通过异化的完全中介作用影响组织公民行为。

Este estudio motivado por la atención humanística identificó la alienación de los empleados de primera línea de la hostelería en Taiwán durante la pandemia de COVID-19 y, basándose en el modelo de exigencias laborales-recursos (JD-R), se analizó el papel mediador de la alienación entre las características laborales y el comportamiento de ciudadanía organizacional fue discutido.

Nos basamos en el modelo JD-R para delinear los mecanismos por los que las exigencias del puesto de trabajo (incluida la disonancia emocional y el conflicto entre el trabajo y el hogar) y los recursos del puesto de trabajo (incluido el apoyo laboral, la formación y la posibilidad de desarrollo profesional) afectan a la organización. Del comportamiento ciudadano (OCB) a través de la alienación de los empleados. Este estudio adoptó el muestreo de bola de nieve y el muestreo intencional para realizar una encuesta por cuestionario dirigida a los empleados de primera línea de la hostelería taiwanesa. Se obtuvieron 373 cuestionarios válidos y se utilizó un modelo de ecuaciones estructurales para probar las hipótesis de la investigación.

Los resultados revelaron que las demandas laborales de disonancia emocional y conflicto trabajo-familia afectan positivamente a la alienación; los recursos laborales de apoyo al trabajo, formación y posibilidad de desarrollo profesional afectan negativamente a la alienación; la alienación afecta negativamente al comportamiento de ciudadanía organizacional; la alienación media totalmente la relación entre las características laborales y el comportamiento de ciudadanía organizacional.

Teniendo en cuenta que la alienación desempeña un papel mediador total entre las características del puesto de trabajo y los resultados organizativos, este estudio presentó sugerencias específicas sobre cómo aumentar los recursos del puesto de trabajo y reducir las exigencias del mismo para debilitar la alienación y mejorar aún más el desempeño organizacional en las prácticas de gestión. Y se aportaron implicaciones prácticas para ayudar a abordar la cuestión de retención de talentos en la gestión de los recursos humanos en la hostelería. Además, la “autenticidad del trabajo” debería introducirse como mediador en la investigación futura. La “autenticidad laboral” refleja el estado de vida laboral positivo de los empleados y es lo contrario de la “alienación”. Se puede comparar la eficacia del estado de vida laboral positivo y negativo de los empleados en la comunicación de las características del trabajo y los resultados organizacionales.

Se define la experiencia específica de alienación de los empleados de primera línea de la hostelería. Además, mediante la introducción de la teoría de la alienación, este estudio demuestra la trayectoria de deterioro de la salud del modelo JD-R, y sugiere que las características del puesto de trabajo afectan al comportamiento de ciudadanía organizacional a través de la mediación total de la alienación.

Little is known about Indonesian consumers' acceptance of global brands despite their huge retail market potential. Drawing from Festinger’s (1957) cognitive dissonance theory and Schwartz’s (1992) value system, this study aims to examine the effect of Indonesian consumers' religiosity, cosmopolitanism and ethnocentrism on their preference for and purchase intention towards global brands.

Data were collected from 316 female consumers aged 20 years or older living in Indonesia via a professional online survey firm. The firm sent prospective participants an email invitation with a survey URL. Confirmatory factor analysis and structural equation modelling were conducted using AMOS 24.0 to test hypotheses.

The analyses revealed that Indonesian consumers' religiosity increased their ethnocentrism but not cosmopolitanism. Further, ethnocentrism decreased global brand preference without affecting purchase intention towards Korean cosmetics, whereas cosmopolitanism increased both global brand preference and purchase intention towards Korean cosmetics.

The findings show that cosmopolitanism has a stronger influence on global brand preference than ethnocentrism, suggesting ethnocentrism’s diminishing relevance in predicting purchase intention for foreign products. Additionally, religiosity’s effect on ethnocentrism was confirmed.

Although allies have been shown to be effective at helping to ignite positive change for marginalized groups, the literature on ally identity development is fragmented.

We draw from developmental, contextual, and identity theories to review the existing literature and focus squarely on the ally experience, resulting in a synthesized process-based conceptualization of ally identity development.

At each stage, we discuss intrapersonal experiences individuals are likely to have internally, interpersonal experiences that are likely to occur with others, and catalysts for progression to subsequent stages. In doing so, we outline the multilevel factors that influence and are influenced by ally development in hopes of identifying what motivates or dissuades individuals from becoming more active allies.

We provide practitioners and scholars with a deeper understanding of the organizational and societal benefits associated with allyship behaviors, as well as tools for increasing their presence within organizations.

The main purpose of the study was to synthesise the role of COVID-19 social media messages and indigenous religious beliefs on public health promotion initiatives among rural consumers in Zimbabwe.

A qualitative approach was adopted. Population consisting of 15 interviews and six focus groups was purposively sampled from Manicaland, Mashonaland Central and Masvingo provinces in Zimbabwe. A thematic approach was used to present and analyse the data.

Rural consumers believed WhatsApp messages posted by people whom they know or influential personnel like health workers. Credibility of WhatsApp messages was enhanced through its ability to send videos and audios. Teachings and indoctrination by indigenous churches and misinformation were found to be an impediment in believing COVID-19 WhatsApp messages and vaccination by rural consumers. Faith healers in indigenous churches used various practices and artefacts like holy water, stone pebbles, clay pots, flags and wooden rods to pray and treat patients suffering from COVID-19 and other ailments.

Social media messages, religious teachings and indoctrination may be a hindrance to rural consumers in adopting government public health promotion initiatives; hence, public health professionals need prior emic understanding and co-option of local leadership in vaccination campaigns.

This study outstretches the theoretical landscape in consumer behaviour and also practical contribution to health practitioners and marketers on breaking indigenous religious barriers and social media misconceptions on vaccination uptake through promotional strategies earmarked for rural consumers.

Grounded in emotional dissonance and social presence theories, this study examines whether the characteristics of employee–customer interaction (frequency, routineness and duration) and emotional intelligence (EI) have an impact on emotional labor (surface acting (SA), deep acting and naturally felt emotions (NFE)) and whether the type of interaction (face to face, voice to voice and online) moderates this relationship.

A survey method was employed to collect data from employees working in hotels, customer care and e-booking services (n = 604). The model was tested using structural equation modeling (SEM).

The study showed that EI was positively linked to deep acting and NFE but negatively associated with SA. Frequency of interaction had a negative relationship with deep acting and NFE but a positive association with SA. Duration of interaction (DOI) had a positive relationship with deep acting and NFE but a negative association with NFE. Routineness of interaction had a negative relationship with deep acting and NFE but surprisingly had a negative relationship with SA. Online interaction moderated the relationship between EI and deep acting.

This pioneering study examines the relationship between EI and characteristics of employee–customer interaction with emotional labor in the Indian hospitality context. While the association between EI and emotional labor has been studied, this study is unique in substantiating the moderating effects of interaction type and is among the first to do so empirically.

Emotional labour (EL) is a complex phenomenon that has received increasing attention in recent years due to its impact on employee’s well-being and job satisfaction. For a comprehensive understanding of the evolving field of EL, it is important to extract different research trends, new developments and research directions in this domain. The study aims to reveal 13 prominent research topics based on the topic modelling analysis.

Using latent Dirichlet allocation (LDA) method, topic modelling is done on 1,462 journal research papers published between 1999 and 2023, extracted from the Scopus database using the keyword “EL”.

The analysis identifies several emerging trends in EL research, including emotional regulation training and job redesign. Similarly, the topics like EL strategies, cultural differences and EL, EL in hospitality, organizational support and EL, EL and gender and psychological well-being of nursing workers are popular research topics in this domain.

The findings provide valuable insights into the current state of EL research and can provide a direction for future research as well as assist organizations to design practices aimed at improving working conditions for employees in various industries.

Topic modelling on emotional labor is done. The paper identifies specific topics or clusters related to emotional labor, quantifies these topics using topic modeling, adds empirical rigor, and allows for comparisons across different contexts.