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This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

The current study has a two-fold purpose. Firstly, it aims to analyze the extent to which knowledge management (KM) affects the performance of individuals (task and contextual) on the one hand and that of organizations (product or service, perceived and financial) on the other hand. Secondly, it proposes to investigate the mediating effect of motivation and innovation in the relationship between KM and individual and organizational performance.

Partial least squares structural equation modeling (PLS-SEM) was employed in this study, with mediation analysis performed using advanced PLS-SEM techniques. A total of 1,284 respondents from organizations in both the public and private sectors were included in the sample.

The findings emphasize that KM has a more significant direct effect on individual performance compared to organizational performance. Concurrently, in terms of indirect influence, it is found that KM, through motivation and innovation, has a positive and significant effect on both individual and organizational performances, with a higher influence on the organizational one.

The originality of the work can be noted in designing two different structural models to represent the proposed relationships at the individual and organizational levels. These findings could provide organizational decision makers with empirical evidence, helping them (1) internalize the significance of the KM process in organizations as well as its subsequent effects on individual and organizational performance and (2) identify factors that mediate variable relationships.

This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation challenges, so interest in its impact on operational performance has grown steadily over the last few years.

Drawing on transaction cost economics and the contingency theory, we built a set of hypotheses. These were tested through a long-term event study and an ordinary least squares regression involving 130 adopters listed in North America.

Compared with the control sample, adopters displayed significant abnormal performance in terms of labor productivity, operating cycle and profitability, whereas sales appeared unaffected. Firms in regulated settings and closer to the end customer showed more positive effects. Neither industry-level competition nor the early involvement of a project partner emerged as relevant contextual factors.

This research presents the first extensive analysis of operational performance based on objective measures. In contrast to previous studies and theoretical predictions, the results indicate that blockchain adoption is not associated with sales improvement. This can be explained considering that secure data storage and sharing do not guarantee the factual credibility of recorded data, which needs to be proved to customers in alternative ways. Conversely, improvements in other operational performance dimensions confirm that blockchain can support inter-organizational transactions more efficiently. The results are relevant in times when, following hype, there are signs of disengagement with the technology.

Integrating several streams of theoretical reasoning such as social identity theory, congruity theory and the customer gratitude approach, the purpose of this paper is to develop a model of the antecedents and consequences of sponsor-stadium fit and examine the hypothesised relationships.

Data were collected from professional football spectators in a non-historic stadium context (n=342). Through a confirmatory factor analysis and structural equation modelling, the authors assessed the antecedents and consequences of sponsor-stadium fit.

Based on the results, team identification and prior sponsor attitude were found to be the dominant factors in enhancing sponsor-stadium fit. Furthermore, the indirect effects of team identification on purchase intentions through sponsor-stadium fit and gratitude towards the sponsor were positive and significant.

When renaming non-historic stadiums of relatively new sport teams, sponsors that present a team-related brand identity can create a preference and image fit with stadiums. The findings serve to advance the literature on stadium sponsorship particularly at non-historic stadiums.

In its conceptualisation of sponsor-stadium fit, the current study extends previous research that has focused primarily on sponsor-event fit.

In the multilayered capability framework the authors integrate two layers, namely functional level production capabilities and shop floor-level production routines (PRs). The authors examine how these two layers are interlinked, and additionally, they explore how these layers contribute to firm performance.

The authors tested the hypotheses using structural equation modeling (SEM) on a sample of manufacturing firms.

Regarding the capability layers, the authors found that at the functional level, production dynamic capabilities (PDCs) drive the renewal of production ordinary capabilities (POCs), and that at the shop floor level, deployment of Industry 4.0 (I4.0) is influenced by lean production. Regarding the direct links between capability layers, the authors showed that PDCs and POCs have different roles in shaping shop floor PRs: PDCs is linked to I4.0, and lean methods is impacted by POCs. Concerning performance implications, only PDC and POC have significant impact on firm performance (the latter is negative), while PRs do not.

Although, contextual factors (e.g. technology intensity, size) do not influence our findings, the potential country-effect and the dominance of medium-sized firms offer future research directions.

If production managers want to contribute to business performance, they should be more susceptible to resource renewal (PDCs) than to their general (POCs) or specific (PRs) exploitation efforts. As they exploit current resource stocks, they face a trade-off: they must consider that beyond their positive impacts on operational performance, their implications on business performance will be controversial.

Scholars usually examine one layer of capabilities, either capabilities or routines, and associate that with one dimension of performance, either financial and market measures or operational indicators. The authors propose a multilayered capability framework with a complex view on performance implications.

The purpose of this paper is to use Twitter data to mine personality traits of basketball players to predict their performance in the National Basketball Association (NBA).

Automated personality mining and robotic process automation were used to gather data (player statistics and big five personality traits) of n = 185 professional basketball players. Correlation analysis and multiple linear regressions were computed to predict the performance of their NBA careers based on previous college performance and personality traits.

Automated personality mining of Tweets can be used to gather additional information about basketball players. Extraversion, agreeableness and conscientiousness correlate with basketball performance and can be used, in combination with previous game statistics, to predict future performance.

The study presents a novel approach to use automated personality mining of Twitter data as a predictor for future basketball performance. The contribution advances the understanding of the importance of personality for sports performance and the use of cognitive systems (automated personality mining) and the social media data for predictions. Scouts can use our findings to enhance their recruiting criteria in a multi-million dollar business, such as the NBA.

The literature on the factors generating loyalty towards tourism destinations has seldom focussed its attention on relationship marketing, which has left a gap in the understanding of destination loyalty. This paper aims to examine the influence of relationship quality on rural destination loyalty, approaching this through the variables of trust, attachment and satisfaction.

This study used a quantitative methodology based on an on line survey conducted in Spain. The sample consisted of 464 tourists who participate in rural tourism. The analysis of the proposed model was carried out based on the partial least squares method.

The results confirm that the model has a substantial to moderate explanatory capacity for overall satisfaction and loyalty, in which overall satisfaction acts as a mediator between the variables that make up relationship quality in reference to loyalty.

The main limitations of this research arise from the scarcity of works which aim to understand relationship quality in tourism destinations. To broaden results, it should be applied in other tourism destinations, products, services and experiences.

Destination managers should give relationships a special role in their tourism development programmes in rural tourism contexts.

Rural tourism destinations and companies are generally small-sized organisations that need managerial tools. These can benefit from developing sustainable relationships.

The significant role played by relationship quality regarding destination loyalty is studied in detail in this model.

La literatura sobre los factores que generan lealtad a los destinos turísticos poco ha centrado su atención en el marketing relacional, lo que ha dejado un vacío en la comprensión de la lealtad al destino. Este artículo examina la influencia de la calidad relacional en la lealtad a los destinos rurales, a través de las variables confianza, apego y satisfacción.

Este estudio usa una metodología cuantitativa basada en una encuesta on line realizada en España. La muestra estaba formada por 464 turistas que practican turismo rural. El análisis del modelo propuesto fue llevado a cabo con el método partial least squares.

Los resultados confirman que el modelo tiene una capacidad explicativa sustancial-moderada para la satisfacción global y la lealtad, en la que la satisfacción global actúa como mediadora entre las variables que conforman la calidad relacional y la lealtad.

La principal limitación de esta investigación surge de la escasez de trabajos cuyo objetivo se centra en la comprensión de la calidad relacional en los destinos turísticos. Para ampliar los resultados, habría de aplicarse en otros destinos, productos, servicios y experiencias turísticas.

Los gestores de destinos deberían otorgar un papel especial a las relaciones en sus programas de desarrollo turístico en el medio rural.

Los destinos y empresas de turismo rural son por lo general organizaciones de pequeñas dimensiones que necesitan herramientas para la gestión. Ellas pueden beneficiarse del desarrollo de relaciones sostenibles.

El papel significativo que juega la calidad relacional con respecto a la lealtad al destino, estudiado en detalle en este modelo.

Marketing relacional, Calidad relacional, Lealtad, Destinos rurales, Partial least squares (PLS)

Artículo de investigación

Food waste occurs in every stage of the supply chain, but the value-added lost to waste is the highest when consumers waste food. The purpose of this paper is to understand the food waste behaviour of consumers to support policies for minimising food waste.

Using the theory of planned behaviour (TPB) as a theoretical lens, the authors design a questionnaire that incorporates contextual factors to explain food waste behaviour. The authors test two models: base (four constructs of TPB) and extended (four constructs of TPB plus six contextual factors). The authors build partial least squares structural equation models to test the hypotheses.

The data confirm significant relationships between food waste and contextual factors such as motives, financial attitudes, planning routines, food surplus, social relationships and Ramadan.

The data comes from an agriculturally resource-constrained country: Qatar.

Food waste originating from various causes means more food should flow through the supply chains to reach consumers’ homes. Contextual factors identified in this work increase the explanatory power of the base model by 75 per cent.

Changing eating habits during certain periods of the year and food surplus have a strong impact on food waste behaviour.

A country is considered to be food secure if it can provide its citizens with stable access to sufficient, safe and nutritious food. The findings and conclusions inform and impact upon the development of food waste and food security policies.

The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.

The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.

The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.

The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.

This study aims to test the impact of the coronavirus (Covid-19) pandemic on large firms, with regard to a supply disruption, productivity, customer satisfaction and firm performance.

A cross-sectional survey design and stratified sampling technique were implemented for employee selection and data gathering. Confirmatory factor analysis (CFA) was used to examine the data and model fitness, while the structural equation model was used for hypotheses testing.

The pandemic triggered supply disruptions, but did not significantly impact the productivity of manufacturing firms directly. However, supply disruption positively and significantly impacted productivity. Organisational productivity had no significant impact on customer satisfaction, however, when mediating the relationship between Covid-19 and customer satisfaction, it produces a positive indirect effect. Finally, Covid-19 and supply disruption when mediated by organisational productivity both had negative significant relationships on performance.

Having a unique model, it creates a trail for future researchers to explore further. Though customer satisfaction was expected to be affected by the pandemic, it is interesting to find out that customer satisfaction when mediated by organisational productivity was positively influenced.

Disruptions are inevitable, managers must balance the pursuit of customer satisfaction and productivity so that one does not erode the other. Emphasis must be channelled towards managing the productivity of the firm to maintain customer satisfaction during these uncertain times. Deliberate steps like manufacturing flexibility investments should be initiated.

The first study to examine Covid-19, supply disruption, customer satisfaction, organisational productivity and performance in the Nigerian manufacturing sector.