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Alain Verbeke is one of the world’s leading thinkers on international business (IB) and globalization, a renowned scholar and educator who contributes to creating a better global business environment by addressing some of today’s most critical challenges. He was one of the first scholars to advance a theoretically rigorous and practically significant perspective on international corporate social responsibility (CSR). Verbeke’s work on international CSR is particularly impactful because it is rooted in IB theory and based on a realistic set of assumptions about the behavior of managers, policymakers, and other market and nonmarket stakeholders. In this chapter, the authors apply theoretical principles central to Verbeke’s research – most notably behavioral assumptions of bounded rationality and bounded reliability – to analyze businesses’ and societies’ pace of progress in relation to stated environmental, social, and governance (ESG) goals. The authors argue that bounded rationality and reliability challenges create misalignment between stated/imposed commitments toward ESG performance, and economic actors’ ability to deliver on these commitments. The authors discuss examples of such misalignment, focusing on tensions among stakeholders, between stakeholder organizations and firms, and within firms. The authors propose that to be relevant for policy and practice, the sustainability research should be based on realistic microfoundational assumptions.

Given the serious question raised by the subprime of the 2008 global financial crisis over the rising practices of excessive rewarding of executives in the USA and European firms, the executive pay-performance nexus has emerged as a popular topic of debate in the contemporary corporate finance research. Conducted mostly on the Anglo-Saxon contexts, research outcomes have been inconclusive and dichotomous. Considering this backdrop, this study aims to investigate the endogenous relationship between executive compensation and risk taking in the context of the USA.

Using a large sample of non-financial firms from 2010 to 2020 based on panel data and two-stage least square regression. In this study, the riskier corporate decision is measured as book leverage and ratio of R&D expense to total assets. Chief executive officers’ (CEO) experience and age are used as instrumental variables, and these are expected to influence compensation incentives and, hence, affect firm riskiness indirectly. Firm size, return on assets and CEO turnover are reported to affect compensation and corporate decisions, therefore, included as control variables. Given that higher executive compensation is related to riskier corporate decision in firms, this study incorporates total wealth (i.e. accumulated equity related compensation) as an additional proxy of compensation, and this selection is justifiable by the perfect contracting notion of the agency theory.

The results of this study show a significant positive and increasing nexus among compensation and riskier corporate decisions. Besides, the compensation level proxied through the percentage of each form of compensation in total compensation is very important as greater equity and greater salary diminishes risk taking.

The outcomes of this study have useful implications for firm stakeholders and policymakers.

The level of pay measured by the percentage of each type of compensation in total compensation is of utmost importance as it can increase or decrease risk taking in corporate decisions.

The purpose of this paper is to present a model depicting the relationship between the behavioral intention of tourists in the conditions prevailing during a pandemic and other variables.

In constructing the research procedure, two measurements of tourist behavioral intention were taken into account, which were taken far apart in time. In verifying the developed model, the results of surveys of 1,615 people carried out in June 2021 and 917 people carried out in December 2021 were considered.

As a result of the habituation process, tourists show greater acceptance of the restrictions.

Information on the basis of which companies make management decisions plays a significant role in the creation of company value. In the tourism sector, the information concerns primarily consumer behavior.

Changes over time in risk perception, health protection motivation, and reactance due to perceived pandemic-related restrictions were taken into account in the context of behavioral intention towards tourism.

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.

Research concerning the inclusion of individuals with disabilities in tourism activities began long before this field of study was formally named. This has led scholars to use a variety of expressions to refer to what is now known as accessible tourism (AT). Given that this diversity of terms can complicate locating relevant publications, this paper aims to examine the terminology used in the context of AT.

This study conducts an exhaustive literature review and a statistical analysis of 613 documents collected from Scopus, published between 1984 and 2022.

The results suggest that, despite the widespread use of “Accessible Tourism” in recent literature, most papers published before 2010 cannot be retrieved using this term. Additionally, the longitudinal analysis of scientific production revealed four distinct stages based on the number of annual publications.

This paper has limitations that could inspire future studies, such as relying solely on Scopus for data collection, including only academic papers, limiting the number of references and narrowing the search to specific terms. Future investigations could compare these findings using a greater amount of data collected from other databases (e.g. Google Scholar), including non-academic writings (e.g. newspapers and Webpages), exploring the efficiency of different search strategies (e.g. silver market) and delving deeper into the evolution of the AT discourse in society.

Policymakers and tourism stakeholders can leverage the insights of this paper to standardise their vocabulary in communication and operational strategies. Scholars can enhance the efficiency of literature searches and develop new lines of knowledge inspired by terms traditionally used to refer to AT.

This paper encourages continued investigation into AT and underscores the importance of language in developing a more inclusive society.

This research pioneers the analysis of the evolution of AT synonymy by years, nations and authors. It provides evidence of how linguistic choices reflect changes in the social understanding of disability. This study proposes a framework to distinguish AT from other tourism models, facilitating unified communication among stakeholders. It presents strategies to improve efficiency in locating studies in the AT area and advocates for an inclusive society that uses language respectful to all individuals.

本研究对从Scopus收集的1984年至2022年间发表的613篇文献进行了详尽的文献回顾和统计分析。

关于将残疾人纳入旅游活动的研究早在这一研究领域正式命名之前就开始了。这导致学者们使用各种各样的表达来指代现在被称为无障碍旅游(AT)的概念。鉴于这种术语的多样性会使相关出版物的定位复杂化, 本文旨在研究AT语境中使用的术语。

结果表明, 尽管“无障碍旅游”在最近的文献中被广泛使用, 但2010年之前发表的大多数文章都无法使用该术语进行检索。此外, 科学产出的纵向分析显示, 基于年度出版物的数量, 有四个不同的阶段。

这篇论文有一些局限可启发未来的研究, 比如仅仅依靠Scopus进行数据收集, 只包括学术论文, 限制参考文献的数量, 将搜索范围缩小到特定的术语。未来的调查可以使用从其他数据库(如Google Scholar), 包括非学术著作(如报纸、网页), 收集的大量数据来比较这些发现, 探索不同搜索策略(如白银市场)的效率, 并更深入地研究AT话语在社会中的演变。

政策制定者和旅游业利益相关者可以利用本文见解来标准化他们在表达和操作策略中的词汇。学者们可以提高文献检索的效率, 并从传统上用于指AT的术语启发中建立新的知识线。

本文鼓励继续研究无障碍旅游, 并强调语言在发展更具包容性的社会中的重要性。

这项研究是对AT同义词的年代、国家和作者的演变进行分析的开创。它为语言选择如何反映社会对残疾理解的变化提供了证据。本研究提出了一个AT有别于与其他旅游模式的框架, 促进利益相关者之间的统一沟通。它提出了提高AT领域定位效率研究的策略, 并倡导建立一个尊重所有个人的语言的包容的社会。

La investigación relativa a la inclusión de las personas con discapacidad en las actividades turísticas comenzó mucho antes de que se diera un nombre formal a este campo de estudio. Esto ha llevado a los estudiosos a utilizar una gran variedad de expresiones para referirse a lo que ahora se conoce como Turismo Accesible (TA). Dado que esta diversidad de términos puede complicar la localización de publicaciones relevantes, este artículo pretende examinar la terminología utilizada en el contexto del TA.

Este estudio realiza una revisión exhaustiva de la literatura y un análisis estadístico de 613 documentos recopilados de Scopus, publicados entre 1984 y 2022.

Los resultados sugieren que, a pesar del uso generalizado de “Turismo Accesible” en la literatura reciente, la mayoría de los artículos publicados antes de 2010 no pueden recuperarse utilizando este término. Además, el análisis longitudinal de la producción científica reveló cuatro etapas distintas en función del número de publicaciones anuales.

Este trabajo tiene limitaciones que podrían inspirar futuros estudios, como basarse únicamente en Scopus para la recopilación de datos, incluir sólo artículos académicos, limitar el número de referencias y restringir la búsqueda a términos específicos. Futuras investigaciones podrían comparar estos Resultados utilizando una mayor cantidad de datos recogidos en otras bases de datos (por ejemplo, Google Scholar), incluyendo escritos no académicos (por ejemplo, periódicos, páginas web), explorando la eficacia de diferentes estrategias de búsqueda (por ejemplo, el mercado plateado) y profundizando en la evolución del discurso del TA en la sociedad.

Los responsables políticos y las partes interesadas en el turismo pueden aprovechar las ideas de este documento para normalizar su vocabulario en las estrategias de comunicación y operativas. Los estudiosos pueden mejorar la eficacia de las búsquedas bibliográficas y desarrollar nuevas líneas de conocimiento inspiradas en los términos utilizados tradicionalmente para referirse al TA.

Este artículo anima a seguir investigando sobre el turismo accesible y subraya la importancia del lenguaje en el desarrollo de una sociedad más inclusiva.

Esta investigación es pionera en el análisis de la evolución de la sinonimia del TA por años, naciones y autores. Aporta pruebas de cómo las elecciones lingüísticas reflejan los cambios en la comprensión social de la discapacidad. Este estudio propone un marco para distinguir la TA de otros modelos turísticos, facilitando la comunicación unificada entre las partes interesadas. Presenta estrategias para mejorar la eficacia en la localización de estudios en el ámbito de las TA y aboga por una sociedad inclusiva que utilice un lenguaje respetuoso con todas las personas.

We conducted a systematic review to explore the potential for the application of blockchain technologies for supply chain resilience in a small-scale agri-food business context.

As part of the research methodology, scientific databases such as Web of Science, Google Scholar and Scopus were used to find relevant articles for this review.

The systematic review of articles (n = 57) found that the use of blockchain technology in the small-scale agri-food business sector can reduce the risk of food fraud by assuring the provenance of food products.

Only a few papers were directly from a small-scale agribusiness context. Key challenges that limit the implementation of blockchain and other distributed ledger technologies include concerns over the disclosure of proprietary information and trade secrets, incomplete or inaccurate information, economic and technical difficulties, low levels of trust in the technology, risk of human error and poor governance of process-related issues.

The application of blockchain technology ensures that the risks and costs associated with non-compliance, product recalls and product loss are reduced. Improved communication and information sharing can increase resilience and better support provenance claims and traceability. Better customer relationships can be built, increasing supply chain efficiency and resilience.

This study aims to examine the role of edible mushrooms in the Brazilian diet, considering their strategic significance in meeting nutritional goals within sustainable development. Despite their potential in the nutrition of the Brazilian population, significant knowledge gaps still exist. To address this, the authors formulated this study into five main sections: the consumption of edible mushrooms in Brazil, the factors influencing the consumption, the occurrence of edible mushrooms in Brazil, the nutritional contribution of mushrooms consumed in Brazil and sustainable mushroom production in Brazil.

The authors compiled current literature to develop this viewpoint paper using systematic review, systematic search and narrative review search methods.

Mushrooms are sporadically consumed in Brazil, primarily by the urban population, with challenges in estimating the most used species. Social, economic and cultural factors, health considerations and reduced meat consumption influence mushroom consumption behavior. While Pleurotus ostreatus, Lentinula edodes and Agaricus bisporus are primary species, ethnomycological studies highlight a more diverse consumption among traditional indigenous communities. Brazil hosts approximately 133 wild mushroom species safe for human consumption. Some can be sustainably cultivated using substrates derived from agricultural and urban waste, offering high-protein, high-fiber, low-fat foods with bioactive compounds holding antioxidant and prebiotic potential.

To the best of the authors’ knowledge, no previous study has investigated how edible mushrooms contribute to the food and nutrition of the Brazilian population. This study emphasizes the crucial role of edible mushrooms in preserving Brazil’s cultural heritage, contributing to food and nutritional security and enhancing the overall diet quality.

The future increase of chronic diseases in the world requires new challenges in the health domain to improve patients' care from the point of view of the organizational processes, clinical pathways and technological solutions of digital health. For this reason, the present paper aims to focus on the study and application of well-known clinical practices and efficient organizational approaches through an innovative model (TALIsMAn) to support new care process redesign and digitalization for chronic patients.

In addition to specific clinical models employed to manage chronic conditions such as the Population Health Management and Chronic Care Model, we introduce a Business Process Management methodology implementation supported by a set of e-health technologies, in order to manage Care Pathways (CPs) digitalization and procedures improvement.

This study shows that telemedicine services with advanced devices and technologies are not enough to provide significant changes in the healthcare sector if other key aspects such as health processes, organizational systems, interactions between actors and responsibilities are not considered and improved. Therefore, new clinical models and organizational approaches are necessary together with a deep technological change, otherwise, theoretical benefits given by telemedicine services, which often employ advanced Information and Communication Technology (ICT) systems and devices, may not be translated into effective enhancements. They are obtained not only through the implementation of single telemedicine services, but integrating them in a wider digital ecosystem, where clinicians are supported in different clinical steps they have to perform.

The present work defines a novel methodological framework based on organizational, clinical and technological innovation, in order to redesign the territorial care for people with chronic diseases. This innovative ecosystem applied in the Italian research project TALIsMAn is based on the concept of a continuum of care and digitalization of CPs supported by Business Process Management System and telemedicine services. The main goal is to organize the different socio-medical activities in a unique and integrated IT system that should be sustainable, scalable and replicable.

The purpose of this paper is to analyse data literacy in the new Digital Competence Framework for Citizens (DigComp 2.2). Mid-2022 the Joint Research Centre of the European Commission published a new version of the DigComp (EC, 2022). This new version focusses more on the datafication of society and emerging technologies, such as artificial intelligence. This paper analyses how DigComp 2.2 defines data literacy and how the framework looks at this from a societal lens.

This study critically examines DigComp 2.2, using the data literacy competence model developed by the Knowledge Centre for Digital and Media Literacy Flanders-Belgium. The examples of knowledge, skills and attitudes focussing on data literacy (n = 84) are coded and mapped onto the data literacy competence model, which differentiates between using data and understanding data.

Data literacy is well-covered in the framework, but there is a stronger emphasis on understanding data rather than using data, for example, collecting data is only coded once. Thematically, DigComp 2.2 primarily focusses on security and privacy (31 codes), with less attention given to the societal impact of data, such as environmental impact or data fairness.

Given the datafication of society, data literacy has become increasingly important. DigComp is widely used across different disciplines and now integrates data literacy as a required competence for citizens. It is, thus, relevant to analyse its views on data literacy and emerging technologies, as it will have a strong impact on education in Europe.

This study is focused on achieving operational resilience through the practices of kaizen across the operational structure. The research is based on a case study of a commercial livestock farm in Nigeria. The study views the practice of kaizen from the perspective of the commitment of the members of the case study organisation who are directly involved with the operations of the organisation.

The study applies a qualitative approach to explore the topic, engaging members of the case study organisation in the research to gather relevant data on the implementation of kaizen practices and the drive to attain resilience in the case study organisation. Semi-structured personal interviews and workshops were used for data collection. The study adopts systems theory to explore the topic, identifying and engaging relevant stakeholders.

Parts of the findings relating to kaizen are the issues with the livestock production process, aggressive leadership and the issue of livestock mortality in the case study organisation. These were discussed based on extant literature. The study affirms the importance of organisational members' commitment and adequate leadership support to achieve sustainable kaizen practices. The study highlights the need to align kaizen practices with relevant organisational practices, such as reward systems and contextual requirements for its implementation in an operational process. The study suggests that further study can focus on the dynamics of the legal system on the implementation of kaizen, especially from a developing economic background like Nigeria, where this study was conducted.

The study projects learning about the spatial factors that can affect the practices of kaizen in critical sectors like livestock management.