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This study aims to posit that managerial value would be one of the responsible factors for the difference in corporate social responsibility practice among businesses. It then empirically tested the effect of managerial value, with the moderation of organizational culture, on corporate social responsibility practice.

The authors have devised a “moderated micro-macro model” type of multilevel model, wherein managerial value took the micro (individual level) predictor variable role, stakeholder-based corporate social responsibility practice the macro (organizational level) outcome variable role and organizational culture the macro level moderating variable role. Because they need the attention of inquiry, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, constituted the organizational level units. The recent performance of the firms against corporate social responsibility practice and organizational culture have been judged by 473 randomly chosen employees. Managerial value has been rated by randomly picked managers, numbered 253. Analytically, Croon and van Veldhoven’s multilevel analytical package and Mplus software suited the designed model.

The study has revealed that managerial value, indeed, is a potential positive driver of CSR practice, the two managerial value dimensions demonstrated differential effects on corporate social responsibility practice and only one of the organizational culture dimensions, hierarchical culture, played a moderation role in managerial value – corporate social responsibility practice link.

The model and this empirical test have not been previously verified.

This study aims to address the relationship between economic complexities (EC) and the green economy (GE) with fraud in the listed companies on the Tehran stock exchange. The authors study whether EC and GE increase the detection of financial statement fraud.

The authors used a multiple regression model based on the panel data method and fixed effect model to test hypotheses. The sample includes 1,351 companies listed on the Iranian stock exchange from 2014 to 2021.

The results show a negative and significant relationship between EC and GE with financial statement fraud.

Since this research is the first to address the mentioned topic in emerging markets, it provides helpful insights for financial statement users, analysts and legal entities. The study fills the literature gap and promotes knowledge regarding its relevant literature.

Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and is published in a wide variety of journals. This systematic literature review provides an overview and synthesis of different understandings of individual change agents for corporate sustainability transformation. It identifies gaps and puts forward propositions to contribute to theoretical development in the field.

This paper conducts a systematic literature review and thematic content analysis of individual agency in light of corporate sustainability transformation.

The analysis identifies five research streams, three key dimensions of individual change agency for sustainability (beliefs, actions and competencies) and presents levels of individual agency for transformation. An integrated definition of change agents for sustainability is proposed.

The review concludes with implications to support individuals in fostering sustainability transformations of organizations, markets and societies. The synthesis and propositions help in identifying which dimensions are already and could in future be addressed by individual change agents. While acknowledging the usual limitations of literature reviews, this paper can inspire future empirical research on the effectiveness of individual change agents for sustainability.

By synthesizing different understandings in the literature of individual change agents for sustainability, this article contributes to the theoretical development of individual agency in the areas of understandings, research streams, dimensions and perspectives. It also develops propositions on how individual change agency can effectively contribute to sustainability transformations at individual, organizational and systems levels.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

In recent years, knowledge graph completion has gained increasing research focus and shown significant improvements. However, most existing models only use the structures of knowledge graph triples when obtaining the entity and relationship representations. In contrast, the integration of the entity description and the knowledge graph network structure has been ignored. This paper aims to investigate how to leverage both the entity description and the network structure to enhance the knowledge graph completion with a high generalization ability among different datasets.

The authors propose an entity-description augmented knowledge graph completion model (EDA-KGC), which incorporates the entity description and network structure. It consists of three modules, i.e. representation initialization, deep interaction and reasoning. The representation initialization module utilizes entity descriptions to obtain the pre-trained representation of entities. The deep interaction module acquires the features of the deep interaction between entities and relationships. The reasoning component performs matrix manipulations with the deep interaction feature vector and entity representation matrix, thus obtaining the probability distribution of target entities. The authors conduct intensive experiments on the FB15K, WN18, FB15K-237 and WN18RR data sets to validate the effect of the proposed model.

The experiments demonstrate that the proposed model outperforms the traditional structure-based knowledge graph completion model and the entity-description-enhanced knowledge graph completion model. The experiments also suggest that the model has greater feasibility in different scenarios such as sparse data, dynamic entities and limited training epochs. The study shows that the integration of entity description and network structure can significantly increase the effect of the knowledge graph completion task.

The research has a significant reference for completing the missing information in the knowledge graph and improving the application effect of the knowledge graph in information retrieval, question answering and other fields.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

This study investigates the influence of social trust on the attainment of corporate environmental, social and governance (ESG) objectives.

This study conducts panel regression analysis on a distinctive dataset for 2009–2017 on Chinese firms.

The analysis reveals a significant positive association between social trust and firm-level ESG practices. Moreover, the impact of social trust on shaping ESG outcomes is further amplified by factors such as economic growth, corporate governance standards and institutional quality. This relationship remains statistically positive when the authors employ alternative measures and methodologies, such as the instrumental variables, propensity score matching and difference-in-differences approaches. Notably, the results of heterogeneity tests indicate that the Trust–ESG nexus is more prominent for state-owned enterprises and firms with substantial market capitalization, superior profitability and higher leverage.

This study expands the comprehension of the determinants of ESG and underscores the influential role of social trust as an informal institution in enhancing a firm's ESG performance.

The impact of innovative web portals on users, from access to application, is gaining interest as the global call for increased data availability gains momentum. This study reports on the perceptions of portal end users about usage and access to digital data across a range of fields of practice.

Data were collected and analysed from interviews (n = 132) and email feedback (n = 235) from end users of interoperable spatial knowledge web portals.

Data reveal that users attribute importance to ease of access and applicability, and to confidence and trust in data. The acquisition of data assists with reducing knowledge silos, facilitates knowledge sharing and decision-making. Digital data portals enable the building of stronger collaborations between different groups of individuals and communities leading to improved outcomes and more positive developments across varied discipline and practice areas.

Recommendations for developing online portals to optimise knowledge transfer and associated benefits, for users, are offered.

By collecting extensive qualitative data drawn from the experiences of end users of digital data portals, this paper provides new insights, thereby addressing a knowledge gap in the published literature about the use of technology uptake and the application of online data for practice and industry benefit.