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The purpose of this paper is to contribute to the understanding of the relationship between different types of organizational culture (hierarchical, clan or group, market or rational and adhocratic) and sustainability through three dimensions (economic, environmental and social) in ecotourism businesses in Oaxaca and Chiapas, Mexico.

In this research 80 questionnaires were administered in the form of face-to-face interviews to ecotourism business owners'. Through a discriminant analysis and the theoretical support of the competing values framework (CVF), the prevailing types of culture were identified, and their influence was analysed through a regression analysis.

The results show that ecotourism businesses which are driven by hierarchical culture tend to have a greater focus on economic sustainability, while those businesses with a market or rational culture show a positive and significant influence on environmental sustainability. Likewise, businesses with adhocratic culture achieve sustainability holistically; however, the data reveal that clan or group culture is not associated with social sustainability.

This study offers empirical research that explains the relationship between organizational culture and sustainability. Additionally, it contributes to the study of environmental management issues in the ecotourism sector.

This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure (SD).

The authors rely on media agenda-setting theory, agency theory and a panel data set of 52 UAE non-financial listed firms from 2009 to 2016. Multivariate regressions examine the effect of media coverage and negative media tone on SD and examine the moderation of INEDs on the effect of negative media tone on SD while controlling for firm size, board size, board meeting frequency, firm profitability and leverage.

The results show that negative media tone has a negative effect on SD, and there is no association between media coverage and SD. The results show that INEDs are negatively associated with SD and have a negative moderating effect on the negative media tone–SD relationship. INEDs follow a conservative approach, encouraging less SD when their firms face negative media tone.

The authors measured media coverage and negative media tone by the number of news articles. In the robustness test, they use media tone score. They measured SD using an index that captures firm strategy dimensions. Though these measures are inherently subjective, they were used to measure variation in media coverage, media tone and SD across listed UAE non-financial firms. Mitigation of subjectivity was achieved through rigorous cross-checking measurements.

Findings assist UAE policymakers and the international business community with insights related to articulation of media to SD and INEDs’ role in moderating the effect of media on SD.

To the authors’ knowledge, this is the first study that combines media agenda-setting theory with agency theory and SD in an emerging market economy (the UAE). The study is also among the few studies that illustrate the possible role of INEDs under different media tones in emerging markets.

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts on firms' innovation, considering the role played by cooperation. The research also seeks to ascertain the factors that influence the development of business cooperation.

The database used is the Community Innovation Survey (CIS, 2014) applied in the European Union (EU) during the time period 2012–2014. A sample of 7083 Portuguese firms were analyzed through the partial least squares structural equation modeling (PLS-SEM).

The results suggest that CSR positively relates with firms' innovation, and business cooperation partially mediates this relationship. The outcomes also reveal that investing in certain types of innovation activities increases the firms' willingness to cooperate.

The findings contribute to encourage an open innovation strategy as an easy and effective way to cope with rapid trends and changes, since it demonstrates the complementary between innovation and cooperation, as sources of value creation. From a triple bottom line (TBL) perspective, it also highlights that CSR must include social, economic and environmental initiatives, and should be a part of the firms' innovation strategy. As a result, managers who intend to contribute for society in the long term should plan, monitor and manage all CSR dimensions.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

The adoption of traceability systems (TS) and sustainability programs responds to different objectives among which the companies need to be considered legitimate; hence, this study aims, first, to identify what is the relationship between traceability and sustainability in the food supply chain (SC) and, second, to characterize the legitimacy-seeking purposes, i.e. moral, cogniti60ve or pragmatic-driving companies to implement TS along with sustainability initiatives.

This study analyses the coffee SC, a globally dispersed commodity chain, where traceability initiatives usually respond to mandatory and voluntary quality standards and certifications of origin. The study involves nine cases at different stages of the coffee SC.

This study provides a taxonomy of the TS applied in the coffee SC. In addition, three main approaches to traceability for sustainability are found in the coffee SC: synergistic, complementary or disconnected. Findings also reveal how traceability responds to different legitimacy-seeking objectives while triggering or complementing sustainability practices. Five research propositions and related directions for further investigations are elaborated from the results of our study.

This study explores a rather limited studied area, investigating how companies in a food commodity chain address traceability and sustainability together while seeking legitimacy in the market. Moreover, the study is grounded on legitimacy theory, thus adding robustness to the analysis.

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.

Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.

This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.

The literature on ‘mixed’ families (in which members are socially viewed as ‘different’ due to their varying ethnicities and/or nationalities) identifies several stakes of mixedness. One of them arises from childbirth, after which parents need to give name(s) to their offspring. How does the parent–child dyad understand the giving of names in their mixed family? What does naming children unveil regarding interpersonal interactions and the value of children within this social unit? The chapter delves into these questions through a case study of forenaming children in Filipino-Belgian families in Belgium. Interview data analysis reveals two modes of forenaming in these families: individualisation through single forenames and reinforcement of collective affiliation through compound forenames. Through the analytical framework of social relatedness, this chapter uncovers the way the act of naming a child bridges families based on biological and social ties, generations, and parents' nations of belonging in their transnational spaces. The complex process of naming reflects the power dynamics not only within the parental couple but also within the wider set of social relations. Although the use of forename(s) in everyday life and in legal terms differ, the value of children in the mixed families studied lies in their symbolic role as social bridges linking generations and non-biological relationships, the then and now, and the here and there.

The purpose of this paper is to present a review of the literature on two lines of research, corporate governance and innovation, explaining how different internal corporate governance mechanisms may be determinants of business innovation.

It explores the theoretical background and the empirical evidence regarding the influence of both ownership structure and the board of directors on company innovation. Then, conclusions are drawn and possible future research lines are presented.

No consensus was observed regarding the relation between corporate governance and innovation, with both positive and negative arguments being found, and with empirical evidence not always pointing in the same direction. Thus, new studies trying to clarify this relationship are needed.

Over recent years, interest has grown in the influence of governance mechanisms on innovation decisions taken by the management. Innovation efforts and results depend on factors that are influenced by corporate governance, such as ownership structure or the functioning of the board of directors. Thus, the paper shows an updated state of the art in this field proposing future lines for empirical research.