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In this paper, the authors examine the relation between cross-listing and the noncompliance with the mandatory corporate social responsibility (CSR) expenditure regulation in India, the first country to legally mandate the CSR expenditure.

The authors apply panel logit and ordinary least square (OLS) regression models to examine the impact of cross-listing on the noncompliance with the mandatory CSR expenditure regulation because panel regression has lesser multicollinearity problems and has the benefit of controlling for individual or time heterogeneity mostly present in cross-section or time series data.

Using a sample of 1,027 listed Indian firms, the authors show that the cross-listed firms are more likely to comply with the mandatory CSR expenditure than non-cross-listed firms. The authors further show that this relation holds only for those firms which are exposed to higher agency problems, for firms affiliated to business groups and for firms operating in high litigation risk industries. Finally, the authors show that cross-listed firms complying with the mandatory CSR expenditure command more valuation premiums.

This study’s results suggest that the noncompliance of the Indian firms with the mandatory CSR expenditure regulation comes down once they cross-list their shares in the US or the UK since such firms have to bond to the stronger corporate governance standards of the listed country. Hence, the authors recommend that merely making the investment in CSR activities mandatory may not serve the purpose and the convergence in corporate governance as well as compliance with the CSR expenditure can be achieved through cross-listing in US and UK markets.

One, the authors analyze the effect of cross-listing on the likelihood and magnitude of noncompliance with the CSR mandate. Two, this study is based in India where CSR expenditure has been made mandatory under the Companies Act, 2013. Using CSR mandate as a natural experiment, the authors have access to a richer data set on CSR in terms of the actual expenditure made by the company on CSR activities and the mandatory amount to be spent in a particular year.

This paper aims to examine the relation between promoter ownership (PO) and corporate social responsibility (CSR) expenditure in India, the first country to legally mandate the CSR spending.

This paper applies panel regression to examine the impact of PO on actual and excess CSR expenditure because panel regression has lesser multicollinearity problems and has the benefit of controlling for individual or time heterogeneity mostly present in cross-section or time series data. The results are robust to testing the CSR expenditure decision (to engage or not to engage in CSR) by using the binary choice logit model.

Based on the agency theory, this study shows a nonlinear relation between PO and CSR expenditure, which suggests that promoters start extracting private benefits of control at the expense of outside shareholders and engage in lesser CSR expenditure only when their ownership crosses a threshold level of 52% approximately. This study further shows that the nonlinear relation between PO and CSR expenditure is more pronounced for firms that are more prone to agency problems, for business group firms than standalone firms and for firms not following the Companies Act 2013 CSR mandate.

The findings shed light at the idea of how promoters’ incentive alignment should be proposed and followed to encourage a firm’s social investment activities.

First, this study argues that the relation between PO and CSR expenditure is nonlinear in nature, by showing that the impact of PO on CSR expenditure is adverse only at higher level of PO. Second, this study’s richer data set on CSR expenditure not only allows the authors to analyze the relation for actual CSR spending by the firms but also helps to examine the excess spending made over and above the mandatory spending, as directed by the Companies Act, 2013.

This study aims to propose a conceptual framework for transition of brand trust to brand love in an uncertain market situation, from the perspective of cognitive-emotion theory (CET).

Since brand anthropomorphism is successfully established in branding research, this study takes cognitive characteristics of brand trust and emotional characteristic of brand love from extant literature to develop a conceptual framework for transformation of brand trust (cognition) into brand love (emotion). This study situates the relationship in the context of market uncertainty due to the COVID-19 pandemic. It focuses in the development of the conceptual framework by taking cognitive components of brand trust and brand behavioural characteristics as moderator, in uncertain market situation.

Findings suggest that transition of brand trust (cognition) to brand love (emotion) is possible in uncertain situation, and brand behavioural characteristics moderate this relationship. Brand behavioural characteristics are brand innovativeness, brand ethicality, brand empathy, brand expertise and brand agility, which have the potential to further strengthen the relationship in the given situation.

This research proposes a conceptual model and propositions that add a rich understanding to the relationship of brand trust and brand love, which requires empirical testing in any brand category context. Through a richer understanding of conditions and the underlying psychological mechanism, researchers and marketers, brand managers, policymakers and so forth can gain insights that aid strategic decision-making. Trusted brands can leverage on the situation by highlighting unique behavioural characteristics to establish a strong and sustainable long-term relationship.

The current research is an attempt to provide deeper insights from the perspective of CET, into the relationship of brand trust (cognition) and brand love (emotion) by introducing conditions under which a trusted brand becomes a lovable brand in uncertain market situation, thereby adding new knowledge to branding, customer-brand relationship sustainability, in uncertainty literature. The new perspective, that is CET, puts forward a novice view on the advantage of brand love over brand trust that could help in formulating strategic decisions in managing brands in crisis situation.

This study sought to determine the role of green human resource management (GHRM) in fostering employees' environmental performance (ENVP). This study aims to advance knowledge related to the role of firms’ GHRM activities in cultivating eco-responsible behaviors among employees, considering green innovation (GI) as a mediator.

For this study, data of 579 respondents were collected from employees working in the manufacturing industry in India. In all, 579 employees from the manufacturing sector in India participated in the study. The proposed model was tested using SMART PLS 3.3.

The findings of this study stated that GHRM was found significantly to predict ENVP in the Indian manufacturing industry, and GI exhibited partial mediation. This study emphasizes that GHRM activities carried out by firms encourage employees to engage in innovation to develop green products and find novel green operation processes to improve firms’ ENVP.

As this study is limited to manufacturing organizations in India, the results of this study cannot be generalized; future studies may examine the proposed model in different contexts to generalize findings.

This study encourages policymakers to devise laws to enable organizations to implement GHRM practices. This study contributes to the existing literature on the environmental aspects of corporate social responsibility and environmental management. This study is one of the few attempts that seek to assess the relationship between GHRM, ENVP and GI in the Indian manufacturing industry. The contribution of this paper is significant to limit GHRM literature, as it empirically investigates the association between GHRM and ENVP.

Although existing literature abounds with actual diversity research, there is scant work on perceived diversity. This research aims to investigate the impact of employees' perception of workplace diversity on job satisfaction and turnover intentions. Further, the research analyses the gender-moderating effect between the hypothesized connection.

Current research work uses a structural equation modeling (SEM) approach to analyze the hypothesized connection with 222 full-time employees working in the Indian service sector.

Study results showed that employees' perception of workplace diversity has a significant negative impact on job satisfaction, while having a significant positive effect on employees' turnover intentions. Moreover, employees' perception of workplace diversity does not vary across gender.

Though research work on perceived diversity is scant and growing at a slow pace, the current study adds to the diversity studies by assessing diversity through employees' perceptions instead of gleaning the actual diversity index.

Salespeople’s unethical behaviors have been the subject of extensive academic research and practitioner outcry. High pressure, complex selling environments and extant methods of monitoring, control and compensation of salespeople have been found to lead to short-term sales behaviors, such as lying, that are detrimental to both customers and firms in the long run. Furthermore, work and family pressures can lead to unethical sales behaviors. However, research on the impact of the social environment on unethical behaviors in sales is scant. This study aims to examine the impact of social factors (e.g. supervisor support and family work support) on salespeople’s unethical behaviors as a social exchange process in an emerging market context where work and family pressures are high. Specifically, the mediating role of emotional and cognitive engagement on the relationship between social support and unethical behaviors is investigated.

An empirical study was conducted to examine the relationship between social support (family work support and supervisor support), engagement (emotional and cognitive) and unethical behaviors. Survey data were collected from 496 salespeople from multiple industries in India, and partial least squares structural equation modeling was used to test the hypothesized relationships. In addition, post hoc qualitative interviews were conducted with 15 salespeople to corroborate the findings.

Supervisor support is positively related to emotional and cognitive engagement and negatively related to unethical behaviors. Contrary to our hypothesis, family work support is positively related to unethical behaviors. However, this relationship becomes negative when the salesperson is emotionally and cognitively engaged with their work.

This research enhances the understanding of the antecedents of unethical behaviors in sales. Supervisor support, emotional engagement and cognitive engagement reduce unethical behaviors. However, family work support increases unethical behaviors. The relationship between social support (supervisor and family work) and unethical behaviors is mediated by emotional and cognitive engagement. These findings offer sales managers dealing with increasing work and family pressures and the blurring of personal and professional life a way to motivate their sales force to act in a manner that benefits customers and the firm in the long run.

The findings offer insights on how sales managers and organizations can help design supportive work environments for their salespeople to help reduce unethical behaviors. The findings also highlight the importance of understanding salesperson family values during the hiring process and keeping salespeople engaged, especially while they work from home, are isolated from their work environment and spend more working hours at home with family members.

To the best of the authors’ knowledge, the current research is the first to investigate the impact of family work support on unethical behaviors. This is timely and valuable as the current COVID-19 pandemic has increased the number of salespeople working from home, reduced sales performance and increased anxiety due to economic uncertainty, all of which could encourage unethical sales behaviors. This paper is also the first to investigate the mediating role of engagement on the effects of social support on unethical behaviors.

This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.

From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.

The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.

The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.

The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation.

On the basis of the approach-avoidance motivation theory, this study aims to examine the role of information confusion in influencing consumer switching intention among social commerce platforms, with the mediating effect of emotional exhaustion and the moderating role of social overload.

This study applied a multi-method quantitative approach including a survey and two experiments. Data were obtained from consumers on popular social commerce platforms in China. The survey's sample size was 327 respondents, whereas a total of 1,621 consumers participated in the two experiments.

Findings from the survey reveal that information confusion affects switching intention directly and indirectly via emotional exhaustion. Moreover, social overload moderates the emotional exhaustion–switching intention relationship and the indirect impact of information confusion on switching intention. Results of the two experiments further confirm the relationships found in the survey.

This study develops and validates a mediation and moderation model which expectedly serves as a framework to better explain consumer switching intention on social commerce platforms. The study also offers fresh insights into consumer switching intention in the unique context of social commerce in an emerging market (i.e. China), which has been largely ignored in the prior literature.