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This paper aims to examine the role of social media communication, tourist satisfaction and destination brand equity components in enhancing destination brand equity based on the Stimulus – Organism – Response (S-O-R) theory.

The conceptual model and research hypotheses were assessed using covariance-based structural equation modeling (SEM). An online survey was used to collect data from 369 domestic tourists who had traveled to Danang and knew about content related to Danang generated by either DMOs or other users on social media.

Except for the effect of DMO-generated social media communication on tourist satisfaction and the impact of destination brand awareness on destination brand loyalty, the findings confirmed the sequential causal relationships between research concepts based on the S-O-R model.

Future research should explore the proposed model based on comparisons of different nationalities to better understand the impact of cultural factors.

DMOs should associate social media with their marketing strategies to enhance destination brand equity, using cutting-edge technologies to create content and update information in a significant way to make communications by DMOs more effective. The findings especially suggest that UGC plays a vital role in improving brand equity dimensions, so DMOs could exploit UGC to engage existing customers and build relationships with potential customers. This research provides guidance for DMOs to improve their brand equity based on social media.

This study has contributed to the destination marketing literature by applying the S-O-R theory to propose a pathway for effectively increasing destination brand equity and highlight the importance of social media communication as a driver to achieve a hierarchical relationship between destination brand equity components and tourist satisfaction from stimulus to organism (e.g. cognition to affect).

The purpose of this paper is to present an explanatory model of the factors that determine parental support for possible entrepreneurial initiatives of the parents' children. This is one of the most important challenges to promote the next generation of entrepreneurs.

A perspective based on the theory of planned behavior (TPB) is adopted, and the model is extended to integrate the antecedents of personal attitude toward children's entrepreneurship. The model is tested on a sample of 400 parents.

Perceived behavioral control (PBC), namely the perception that parents have about the readiness of the children to be entrepreneurs plays the greatest effect on the intention of supporting children's entrepreneurial behavior. In addition, parents' perceptions of how people from the immediate surroundings value the children's possible entrepreneurial behavior are the second most influential variable in the parents' intention to support such behavior. Finally, a parent's personal attitude toward the parent's children's entrepreneurship is the third most relevant variable to explain intention to support, practically with the same weight as subjective norms (SNs).

The results seem to confirm the importance of entrepreneurship development policies that focus on family characteristics and mindsets rather than on more traditional formal institutional support, such as business advice or financial resources. Family emerges as a key mediator to transfer the rules of normative and cultural-cognitive dimensions. Moreover, the results indicate the important role of entrepreneurship education in enhancing entrepreneurship not only due to the positive direct impact on students' entrepreneurial intentions, but also by changing parents' perceptions regarding the children's capabilities and, therefore, influencing the support for entrepreneurial behavior.

Previous studies have analyzed the influence of support from the immediate environment, especially the family, on young people's entrepreneurial behavior and have defined the types of support the family environment can provide. However, there is a missing link in the literature regarding the determinants of family support, despite the determinants' importance in configuring the normative and cultural-cognitive dimensions and the determinants' impact on society, promoting entrepreneurship.

This study aims to explore and conceptualize metaverse adoption using a systematic literature review (SLR). It also aims to propose a conceptual model that identifies significant factors affecting metaverse adoption in the entertainment, education, tourism and health sectors.

A SLR was conducted using the “preferred reporting items for systematic reviews and meta-analyses” report protocol and the “theory, context, characteristics, methods” framework to include all relevant articles published up to March 2023, which were sourced from the Scopus and Web of Science databases.

The reviewed literature revealed that the countries with the highest publications in the field of metaverse were China and the USA. It was also found that the technology acceptance model was the most used theoretical framework. Survey-based research using purposive and convenience sampling techniques emerged as the predominant method for data collection, and partial least square-structural equation modeling was the most used analytical technique. The review also identified the top six journals and the variables that help to develop a proposed model.

This review presents a novel contribution to the literature on metaverse adoption by forming a conceptual model that incorporates the most used variables in the entertainment, education, tourism and health sectors. The possible directions for future research with identified research gaps were also discussed.

This paper aims to examine how environmental, social and governance (ESG) practices are influenced by environmental innovations and how cultural dimensions moderate this interaction in Latin American companies.

In this paper 157 companies from 6 Latin American countries were studied between 2010 and 2021, with a total of 1,204 observations. Data were collected from Refinitiv Eikon®, and results were generated using ordinary least squares regression, with country and year as controls.

ESG performance is higher in companies that invest in environmental innovation; innovation positively affects individual ESG factors; and masculinity, individualism, indulgence and power distance positively or negatively moderate the relationship between innovation and ESG performance, as well as environmental and social dimensions.

Our findings contribute to the body of knowledge on sustainable practices in different cultures. We draw the attention of standard setters to the impact of innovation and culture on ESG practices in different countries.

Better understanding of how environmental innovation can mitigate inequality, poverty and environmental issues in Latin America, promoting equitable development and environmental preservation.

Latin American countries show significant levels of poverty, social and productive heterogeneity, and deficiencies in sustainable practices. Therefore, providing information on innovation as an incentive for better sustainable policies can promote these practices.

Our study fills a gap by examining the specific influence of environmental innovation on ESG performance, particularly through its interactions with cultural dimensions, in a sample of Latin American firms.

Examinar cómo las prácticas de Medio Ambiente, Social y Gobierno Corporativo (ESG) se ven influenciadas por las innovaciones ambientales y cómo las dimensiones culturales moderan esta interacción en las empresas latinoamericanas.

Se estudiaron 157 empresas de 6 países latinoamericanos entre 2010 y 2021, con un total de 1,204 observaciones. Los datos se recopilaron de Refinitiv Eikon® y los resultados se generaron utilizando regresiones de mínimos cuadrados ordinarios, con el país y el año como variables de control.

El desempeño ESG es mayor en empresas que invierten en innovación ambiental; la innovación afecta positivamente a factores ambientales, sociales y de gobierno corporativo individuales; y la masculinidad, el individualismo, la indulgencia y la distancia de poder moderan positiva o negativamente la relación entre la innovación y el desempeño ESG, así como las dimensiones ambientales y sociales.

Nuestro estudio llena un vacío al examinar la influencia específica de la innovación ambiental en el desempeño ESG, especialmente a través de sus interacciones con las dimensiones culturales, en una muestra de empresas latinoamericanas.

Mejor comprensión de cómo la innovación ambiental puede mitigar la desigualdad, la pobreza y los problemas ambientales en América Latina, promoviendo el desarrollo equitativo y la preservación del medio ambiente.

Los países latinoamericanos muestran niveles significativos de pobreza, heterogeneidad social y productiva, y deficiencias en prácticas sostenibles. Por lo tanto, proporcionar información sobre la innovación como incentivo para políticas más sostenibles puede promover estas prácticas.

Nuestros hallazgos contribuyen al cuerpo de conocimiento sobre prácticas sostenibles en diferentes culturas. Llamamos la atención de los reguladores sobre el impacto de la innovación y la cultura en las prácticas ESG en diferentes países.

This study aims to analyse the self-perception of future secondary school teachers (FTs) of biology about their education for sustainable development (ESD) competencies and evaluate the competence profile they develop in their educational proposals.

A mixed methodological approach was used to analyse 162 FTs’ ESD action competencies as proposed by UNECE. Firstly, a six-point Likert-type scale questionnaire is used to explore their self-perception of the level of acquisition of these competencies. Then, a rubric is applied to analyse the competence profile when designing educational proposals to address socio-environmental issues related to consumption and waste generation. Besides descriptive analysis, inferential statistics were used to assess the significance of the differences detected between the competencies.

FTs self-perceive a partial acquisition of ESD action competencies, in line with their competence profile. Where they recognise and show significant difficulties is in assessing learning outcomes in terms of changes and achievements. Similarly, their best perception and competence profile is achieved in the approach to contextualised situations in the students’ lives. There are also some discrepancies between their perception and their profile. In particular, FTs regard themselves as very competent in considering different dimensions and perspectives of the issues, but this is precisely where they reveal a lower competence profile.

This study applies a fully replicable rubric for the assessment of teachers’ ESD competencies when designing proposals to address socio-environmental issues. This assessment allows one to approach the sustainability competencies that they will promote in their classrooms.

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.

This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.

The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.

The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.

This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.

This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.

The COVID-19 pandemic has significantly impacted global tourism, with international travel bearing the burden of restrictions. Domestic tourism has also faced substantial challenges. This paper aims to analyse the impact of the COVID-19 pandemic on domestic tourism in Spain, focusing on travel from Madrid (the country’s capital) to other tourist destinations.

Mobile phone data has been used to study the evolution of tourist trips over the summers of 2019, 2020 and 2021. Regression models are used to explain the number of visitors at destinations.

The pandemic not only caused a drastic drop in tourist flows but also disrupted the overall pattern of the domestic flow system. Winning destinations were typically areas in proximity to Madrid and less densely populated destinations, while urban destinations were major losers. The preferences of domestic tourists varied notably by income group, but the decrease in trip volumes showed only marginal differences.

The paper demonstrates the potential of mobile phone data analysis to study the uneven impact of external shocks, such as the COVID-19 pandemic, on tourist destinations. This approach considers spatial resilience heterogeneity within regions or provinces. By incorporating income information, the analysis introduces a social dimension to highly detailed spatial data, surpassing traditional studies conducted at the regional or national levels.

COVID-19大流行对全球旅游业产生了重大影响，国际旅行受到了限制的影响最为严重。国内旅游也面临着重大挑战。本文分析了COVID-19大流行对西班牙国内旅游的影响，重点关注从马德里（该国首都）到其他旅游目的地的旅行。

本研究使用移动电话数据研究了2019年、2020年和2021年夏季旅游出行的演变。采用回归模型解释了各目的地游客数量。

大流行不仅导致了旅游流量急剧下降，还扰乱了国内流动系统的总体模式。获胜的目的地通常是马德里附近的地区和人口较稀少的目的地，而城市目的地是主要的输家。国内游客的偏好在收入群体之间有明显差异，但旅行量的减少只显示出边际差异。

本文展示了使用移动电话数据分析研究外部冲击（如COVID-19大流行）对旅游目的地的不均匀影响的潜力。该方法考虑了区域或省份内的空间弹性异质性。通过整合收入信息，该分析为高度详细的空间数据引入了社会维度，超越了传统在区域或国家水平进行的研究。

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

The purpose of this study is to analyze the strategies that allow sowing social entrepreneurship initiatives among young university students in Latin America. This study will also help to understand the different needs and expectations currently treated in higher education in developing its role as a promoter of entrepreneurship in students.

The study uses a multinomial logistic regression method analysis based on data collected through an online survey and applied to a sample of 599 advanced business administration students in five Latin American countries.

The results indicate that three of the independent variables under study are relevant as strategies to instill in university students the initiative for creating social entrepreneurship: establishing links with social communities, providing entrepreneurial education with a social orientation, and offering financial education.

These research findings indicate the role universities should have in promoting social entrepreneurship in university students. Therefore, the proposed strategies are crucial to improving this type of entrepreneurship.

The main contribution of this study is to analyze issues as crucial as social entrepreneurship in Latin American university students and broaden knowledge of the main strategies universities in this region must adopt so that students launch into the social area.

El propósito de este estudio es analizar las estrategias que permitan sembrar iniciativas de emprendimiento social entre jóvenes universitarios de América Latina. Esto permitirá conocer las diferentes necesidades y expectativas que se tienen actualmente en la educación superior en el desarrollo de su papel como promotor del emprendimiento en los estudiantes.

El estudio utiliza un análisis método regresión logística multinomial basado en datos recopilados a través de una encuesta en línea, aplicada a una muestra de 599 estudiantes avanzados de administración de empresas en cinco países latinoamericanos.

Los resultados evidencian que tres de las variables independientes en estudio son relevantes como estrategia para sembrar en los estudiantes universitarios la iniciativa de crear emprendimiento social: el tener vínculos con las comunidades sociales, otorgar educación emprendedora con orientación social y el brindar educación financiera.

Los hallazgos de esta investigación señalan el rol que deben de tener las universidades para fomentar el emprendimiento social en los estudiantes universitarios. Por lo tanto, se proponen estrategias claves para mejorar este tipo de emprendimientos.

La principal contribución de este estudio es analizar temas tan importantes como el emprendimiento social en los estudiantes universitarios de América Latina y ampliar el conocimiento de las principales estrategias que deben adoptar las universidades de esta región para que los estudiantes se lancen en el área social.

O objetivo deste estudo é an analisar as estratégias que permitem semear iniciativas de empreendedorismo social entre jovens universitários da América Latina. Permitirá conhecer as diferentes necessidades e expectativas atualmente tratadas no ensino superior no desenvolvimento do seu papel de promotor do empreendedorismo nos alunos.

O estudo utiliza um método de análise de regressão logística multinomial baseado em dados coletados por meio de uma pesquisa on-line, aplicada a uma amostra de 599 estudantes avançados de administração de empresas em cinco países latino-americanos.

Os resultados mostram que três das variáveis independentes em estudo são relevantes como estratégia para incutir nos estudantes universitários a iniciativa de criar empreendedorismo social: ter ligações com comunidades sociais, proporcionar educação empreendedora com orientação social e fornecer educação financeira.

Os resultados desta investigação indicam o papel que as universidades devem ter na promoção do empreendedorismo social nos estudantes universitários. Portanto, as estratégias propostas são fundamentais para melhorar esse tipo de empreendedorismo.

A principal contribuição deste estudo é analisar temas tão importantes quanto o empreendedorismo social nos universitários latino-americanos, e ampliar o conhecimento das principais estratégias que as universidades desta região devem adotar, para que os estudantes se lancem na área social.