Search results

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The objective is to contribute to the development of strategies through the identification of sustainability practices. Thus, the research has a twofold objective: to unveil sustainability practices integrated into last-mile logistics activities by e-commerce retailers, analyze the interrelations among these practices and categorize them based on their significance for small Brazilian e-commerce retailers.

A literature mapping was conducted to identify sustainability practices in last-mile activities adopted by e-retailers, leading to the proposal of a meta-model. A total of 67 articles are part of the final sample. Subsequently, the study applied the Decision-Making Trial and Evaluation Laboratory (DEMATEL) multicriteria decision-making technique to structure the research problem through cause-and-effect analysis among practices, aiming to prioritize critical practices.

The results indicate a strong dependence on economic practices to enable sustainability in last-mile logistics. In the economic dimension of sustainability, operating costs and quality of services are effect variables and achieved the highest relation concerning the other practices.

The article provides theoretical contributions by addressing two complementary areas of knowledge: Stakeholder Theory and Sustainability, also aligning with Global Reporting Initiative (GRI) guidelines. In practical terms, it stands out for offering valuable insights into the implementation of sustainable strategies by identifying economic, environmental and social practices in last-mile logistics, particularly within the context of small businesses in the e-retail segment.

The results help e-retailers re-evaluate last-mile logistics processes from a sustainability perspective. This study aims to fill the knowledge gap in the current literature on adopting sustainable practices in small e-commerce retail firms.

Considering that one of the pillars of sustainability is a commitment to social development, this study contributes to understanding the view of small e-retailers on the independent goods delivery workers responsible for the delivery of goods.

The originality of this research lies in identifying economic, social and environmental sustainability practices adopted by e-retailers in last-mile logistics processes. Additionally, the study focuses on the small-scale e-commerce retail segment, an area that has been little explored in the Brazilian context. Lastly, the proposed meta-model contributes to addressing practices from the perspective of Stakeholder Theory and the Sustainability approach.

El objetivo es contribuir al desarrollo de estrategias mediante la identificación de prácticas sostenibles. Por lo tanto, la investigación tiene un doble objetivo: revelar las prácticas de sostenibilidad integradas en las actividades logísticas de última milla de minoristas de comercio electrónico, analizar las interrelaciones entre estas prácticas y categorizarlas según su importancia para los pequeños minoristas de comercio electrónico en Brasil.

Se llevó a cabo un mapeo de la literatura para identificar prácticas de sostenibilidad en las actividades de última milla adoptadas por minoristas en línea, lo que llevó a la propuesta de un metamodelo. Un total de 67 artículos forman parte de la muestra final. Posteriormente, el estudio aplicó la técnica de toma de decisiones multicriterio Decision-Making Trial and Evaluation Laboratory (DEMATEL) para estructurar el problema de investigación mediante análisis de causa y efecto entre las prácticas, con el objetivo de priorizar las prácticas críticas.

El resultado indica una fuerte dependencia de prácticas económicas para implementar la sostenibilidad en la logística de última milla. En la dimensión económica de la sostenibilidad, los costes operacionales y la calidad de los servicios son variables de efecto y presentan una fuerte correlación.

La originalidad de esta investigación radica en identificar prácticas de sostenibilidad económica, social y ambiental adoptadas por minoristas en línea en los procesos logísticos de última milla. Además, el estudio se centra en el segmento minorista de comercio electrónico a pequeña escala, un área poco explorada en el contexto brasileño. Por último, el metamodelo propuesto contribuye a abordar prácticas desde la perspectiva de la Teoría de los Stakeholders y el enfoque de Sostenibilidad.

El artículo proporciona contribuciones teóricas al abordar dos áreas complementarias de conocimiento: la Teoría de los Stakeholders y la Sostenibilidad, alineándose también con las directrices de la Iniciativa de Reporte Global (GRI). En términos prácticos, destaca al ofrecer ideas valiosas sobre la implementación de estrategias sostenibles al identificar prácticas económicas, ambientales y sociales en la logística de última milla, particularmente en el contexto de las pequeñas empresas en el segmento minorista en línea.

Los resultados ayudan a los minoristas electrónicos a reevaluar los procesos logísticos de última milla desde una perspectiva de sostenibilidad. Este estudio pretende contribuir el avance del conocimiento de la literatura actual sobre la adopción de prácticas sostenibles en pequeñas empresas de comercio electrónico.

Teniendo en cuenta que uno de los pilares de la sostenibilidad es el compromiso con el desarrollo social, este estudio contribuye a comprender la visión de los pequeños minoristas electrónicos sobre los trabajadores independientes encargados de la entrega de mercancías.

This study aims to investigate the effects of three dimensions of ChatGPT strategic value – organization support (OS), managerial productivity (IM) and decision aids (DA) – on the business sustainability (BS) of Malaysian public universities.

A quantitative methodology was adopted for this study to examine the relationships between ChatGPT strategic value and the BS of Malaysian public universities.

The study found that two dimensions of ChatGPT strategic value, namely, OS and IM, influence BS, whereas DA do not.

To the best of the author’s knowledge, this study is the first to address the relationship between ChatGPT strategic value and BS in a specific context – Malaysian public universities – providing new contributions to theory by extending the literature on the topic.

The findings are expected to guide universities in Malaysia in leveraging ChatGPT strategic value for enhancing BS.

To the best of the author’s knowledge, this empirical study is the first in the literature to examine the relationships between ChatGPT strategic value and BS in the education sector. Supported by an original conceptual model, the insights provided should extend the literature dedicated to ChatGPT strategic value and BS in the context of a South Asian economy.

It is widely agreed that transformation processes that are triggered by crisis events can challenge conventional behavioural norms and stimulate new ideas and innovations that can assist in the preparations for future challenges. This impetus for transformation processes not only applies to the COVID-19 pandemic, but has also been seen in many other instances, such as the Global Financial Crisis in 2008 or the 2011 Fukushima nuclear disaster, which have sparked significant socio-political change processes often with a global reach. The multitude of wicked tourism policy problems discussed in our book often occur in parallel, are of growing complexities, are often not well understood and indistinguishable from one another and exert pressure on the resilience of vulnerable political, economic and community-based systems. These circumstances often present as tipping points which can trigger necessary long-term transformations. However, this process of long-term change must be well planned and strategically implemented. Thus, future transformative destination management should be built on a holistic approach, underpinned by adaptive political leadership in which tourism is not only seen as a driver for economic growth and employment, but as a strategy which successfully integrates social, cultural and ecological goals.

The increased utilization of artificial intelligence-enabled applications (AI-ETs) across the customer journey has transformed customer experience (CX), introducing entirely new forms of the concept. This paper aims to explore existing academic research on the AI-enabled customer experience (AICX), identifying gaps in literature and opportunities for future research in this domain.

A systematic literature review (SLR) was conducted in March 2022. Using 16 different keyword combinations, literature search was carried across five databases, where 98 articles were included and analysed. Descriptive analysis that made use of the Theory, Characteristics, Context, Methods (TCCM) framework was followed by content analysis.

This study provides an overview of available literature on the AICX, develops a typology for classifying the identified AI-ETs, identifies gaps in literature and puts forward opportunities for future research under five key emerging themes: definition and dynamics; implementation; outcomes and measurement; consumer perspectives; and contextual lenses.

This study establishes a fresh perspective on the interplay between AI and CX, introducing the AICX as a novel form of the experience construct. It also presents the AI-ETs as an integrated and holistic unit capturing the full range of AI technologies. Remarkably, it represents a pioneering review exclusively concentrating on the customer-facing dimension of AI applications.

随着人工智能应用程序 (AI-ET)在旅途中的使用不断增加, 消费者体验 (CX)得以转变, 引入了全新的概念形式。 本文旨在探索有关人工智能客户体验（AICX）的现有学术研究, 从中找出文献中的空白以及该领域未来研究的机会。

本系统性文献综述（SLR）于2022 年 3 月开工。基于16 个不同的关键词组合, 本综述统共收录并分析了来自 5 个数据库98 篇文献, 采用理论-特征-背景-方法 (TCCM) 框架先后进行描述性分析和内容分析。

该研究概述了 AICX 的现有文献, 开发了对已识别的 AI-ET 进行分类的类型学, 确定了现有文献中的空白, 并在 5 个关键新兴主题下提出了未来研究的机会：1. 定义和动态, 2 . 实施, 3. 结果和衡量, 4. 消费者视角, 5. 情境视角。

本研究建立了全新的视角看待 AI 和 CX 之间的相互作用, 引入了 AICX 这种新颖的体验构造形式, 还将 AI-ET 展示为一个集成了全方位人工智能技术的整体单元。 值得一提的是, 本文代表了一项专门关注人工智能应用面向客户维度的开创性综述。

La creciente utilización de aplicaciones habilitadas por inteligencia artificial (AI-ET) a lo largo del recorrido del cliente han transformado la experiencia del cliente (CX), introduciendo formas totalmente nuevas del concepto. Este artículo pretende explorar la investigación académica existente sobre la experiencia del cliente a través de la IA (AICX), identificando las lagunas en la literatura y las oportunidades para futuras investigaciones en este ámbito.

En marzo de 2022 se llevó a cabo una revisión bibliográfica sistemática (SLR). Utilizando 16 combinaciones diferentes de palabras clave, se realizó una búsqueda bibliográfica en 5 bases de datos en las que se incluyeron y analizaron 98 artículos. El análisis descriptivo que hizo uso del marco Teoría, Características, Contexto, Métodos (TCCM) fue seguido del análisis de contenido.

El estudio ofrece una visión general de la bibliografía disponible sobre la AICX, desarrolla una tipología para clasificar las AICX detectadas, identifica lagunas en la literatura y plantea oportunidades para futuras investigaciones bajo cinco temas emergentes claves: 1. Definición y dinámica, 2. Implementación, 3. Resultados y medición, 4. Perspectivas del consumidor, 5. Lentes contextuales.

El estudio establece una nueva perspectiva sobre la interacción entre la IA y la CX, introduciendo la AICX como una forma novedosa del constructo experiencia. También presenta las AICX como una unidad integrada y holística que capta toda la gama de tecnologías de la IA. Notablemente, representa una revisión pionera que se concentra exclusivamente en la dimensión orientada al cliente de las aplicaciones de la IA.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This study aims to analyze the implications of the recent European Union Regulation 2023/1542 on the circular economy and stakeholder strategies within the electric vehicle lithium-ion battery (EV-LIB) sector. It aims to explain the policy intentions, recommend practical strategies for stakeholders and examine how the new regulation exerts pressure on stakeholders to transition from older directives to more sustainable practices and operational standards, while also highlighting policy gaps.

The research employs a dual-method approach, combining text analysis of EU legislation with semi-structured interviews of industry stakeholders. This methodology allows for a comprehensive understanding of the regulatory impacts by integrating legislative intent with practical, on-the-ground insights from key players in the EV-LIB sector.

Our findings show that the three aggregated dimensions of operational sustainability, R&D and new technologies and collaborative dynamics are the key dynamics underlying the intended outcomes. The findings also highlight the policy’s historical development, the stakeholder categories, the implications for each and practical recommendations in responding to the policy requirements. Additionally, the findings identify policy gaps, such as weak incentives and broad economic operator classifications, with examples from international markets. The regulation creates proactive stakeholders driving innovation and collaboration and reactive ones adapting to changes, where static implicit implications may affect their viability by imposing unequal burdens.

To the best of the authors’ knowledge, this paper is the first to analyze the new EU Regulation 2023/1542, offering novel insights into the strategic responses required by stakeholders to adapt to the regulatory pressures. By focusing on the latest regulatory framework and its practical implications, the study bridges the gap between policy and practice, providing valuable guidance for industry players navigating the evolving regulatory environment.

• (1)

  EU’s policy shift from Directive to Regulation (EU) 2023/1542 has extended implications on the Electric Vehicles battery sector.

• (2)

  Duel qualitative methods of text analysis and semi-structured interviews validated three aggregate dimensions and policy gaps.

• (3)

  R&D with advancing technology, Operational sustainability and safety and Collaboration dynamics are dominating the scene.

• (4)

  Emergence of Proactive vs Reactive stakeholder dynamics.

• (5)

  The broad classification of “economic operators” and insufficiently detailed incentives, hinting at potential competitive imbalances and underexplored roles of end-users in achieving circular economy goals are appearing policy’ gaps.

EU’s policy shift from Directive to Regulation (EU) 2023/1542 has extended implications on the Electric Vehicles battery sector.

Duel qualitative methods of text analysis and semi-structured interviews validated three aggregate dimensions and policy gaps.

R&D with advancing technology, Operational sustainability and safety and Collaboration dynamics are dominating the scene.

Emergence of Proactive vs Reactive stakeholder dynamics.

The broad classification of “economic operators” and insufficiently detailed incentives, hinting at potential competitive imbalances and underexplored roles of end-users in achieving circular economy goals are appearing policy’ gaps.

Interlocking directorates are a common phenomenon across several markets around the world. Yet, the institutional environment and the role of corporate elites in forming board networks promote some developing markets as a unique setting to understand the corporate boards network structure. This study aims to first explore the board directors’ network of all publicly listed companies in Kuwait. This paper then evaluates the effects of exogenous factors and endogenous network structural processes on the likelihood of board interlock.

This study analyzes the interlocks network structures of 167 listed companies in 13 different market sectors in Kuwait relying on hand-collected directors’ data and using four measures of network centrality: betweenness, degree, closeness and eigenvector. The authors predict board interlocks using exponential random graph models (ERGM) and firm-level information from the Bloomberg database.

This study observes that both the firms and directors’ networks consist of 55 components, with the largest component containing about half of the total number of firms/directors. The firm’s network consists of one giant component of 85 firms, including all but one bank. This study shows the importance of endogenous network variables, such as the number of edges, centralization and triangles on the estimation of the factors that promote the board interlocks. Highly centralized firms are less likely to interlock with other firms, while two firms that are interlocked with a common third firm are more likely to interlock.

This paper is the first to analyze in-depth the structure of the directors network of companies in Kuwait. This study illustrates the complex map of interfirm and directors social networks in Kuwait. To the best of the authors’ knowledge, this study is among the first to exploit ERGM in the context of board interlocks to account for potential cross-dependencies and emergent network structures. Managers can identify the director interlock with other firms in the network and take advantage of the connection as a source of external knowledge and influence.

For almost half a century, society has been aware of the existence of a glass ceiling, a term that describes the invisible barriers that hinder women’s access to power positions despite having equal or greater qualifications, skills and merits than their male counterparts. Nowadays, although there are signs of slow progress, women are still underrepresented in the upper echelons of large corporations and the risk of reversing the progress made in gender parity has increased because of the effects of the COVID-19 pandemic. This paper contributes to previous literature by analysing the impact that the uncertainty and cognitive effects associated with COVID-19 in 2020 had on the presence of women on the board of directors and whether this impact has been moderated by the regulatory and policy system on gender quotas in place at the time.

To test the authors' research hypotheses, the authors selected the major global companies worldwide with economic-financial and non-financial information available in the Thomson Reuters EIKON database over the 2015–2020 period. As a result, the authors' final sample is made up of 1,761 companies from 52 countries with different institutional settings that constitute an unbalanced data panel of 8,963 observations. The nature of the dependent variables requires the use of logistic regressions. The models incorporate the terms to control for any unobservable heterogeneity and the error term. Any endogeneity issues were addressed by considering the explanatory variables with a time lag.

The authors find that almost 30% of the companies downsized their boards in 2020. This decision resulted in more female than male directors being made redundant, causing a reversal in the fulfilment of gender quotas focussed on ensuring balanced boards with a female presence of 40% or more. This effect was enhanced in countries with hard-law regulation because the penalty for non-compliance with gender quotas had led to a significant increase in the size of these bodies in previous years through the inclusion of the required number of female directors. In contrast, the reduction in board size in soft-law countries does not differ from that in laissez-faire countries, lacking any moderating effect or impact on the number of female board members dismissed as a result of the pandemic.

This paper aims to contribute to current knowledge by analysing the impact that the countries' regulatory and normative systems on gender parity on boards of directors have had on the decisions made in relation to leadership positions, moderating the effects of the COVID-19 pandemic on gender equality at a global level.