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This study empirically investigates the impact of directors' and officers' liability insurance on corporate environmental investment.

This paper takes A-share listed firms in the most polluting industries from 2013 to 2019 as the research sample. The authors perform multiple regression analysis to examine the research question, and other approaches such as PSM and Heckman two-stage model are applied to test the robustness of the main results.

The authors find that D&O insurance insured firms significantly decrease the level of corporate environmental investment. The results keep consistent after alleviating potential endogenous concerns. Further analysis shows that the negative association between D&O insurance and environmental investment is more pronounced in firms facing greater environmental pressure and stronger market supervision, and firms located in regions with a rich legal environment.

This research extends the literature on the antecedents of corporate environmental investment and the consequences of D&O insurance.

The study may deepen people's understanding of D&O insurance and inform them of its negative effects. This research sheds light on the potential factor resulting in a relatively low level of corporate environmental investment in China, which has an important policy implication for government to carry out some regulations to make a difference.

Against the backdrop that more importance has been attached to environmental protection globally, this paper is the first study to examine the impact of D&O insurance on corporate environmental investment in the context of the transitional and emerging market-China.

The purpose of this paper is to examine the impact of corporate environmental responsibility (CER) on corporate cash holdings. This paper also investigates the moderating effects of ownership type and institutional environment between CER and corporate cash holdings.

This study uses the data of the most polluting listed companies on the Shanghai and Shenzhen stock exchange markets over the period 2010–2019. CER data from Hexun.com (a professional CSR evaluation system) are used to measure CER performance. Two proxies are used to measure the level of cash holdings simultaneously, where CASH1 is calculated as the ratio of cash and cash equivalents to total assets, and CASH2 is calculated as the ratio of cash and cash equivalents to net assets (total assets minus cash and cash equivalents). Finally, multiple regression analysis is applied to test the research hypotheses.

The results show that environmentally responsible companies hold substantially less cash, and the result is statistically significant and robust even after using firm fixed effects and applying alternative measures of cash holdings or alleviating potential endogeneity. In addition, the results of cross-sectional tests show that the negative relation between CER and corporate cash holdings is concentrated among non-state-owned enterprises, and firms in provinces with more developed institutions. Furthermore, the result of the analysis of the economic consequence shows CER significantly increases the value of cash holdings.

This study focuses on China's institutional context, which limits the generalizability of the findings to other countries. However, the objective of this research can be studied in other institutional settings, so the above limitations provide a springboard for further research. Furthermore, the environmental protection investment, green technology innovation, and even pollutant discharge of companies can also be important indicators to measure the performance of firms in fulfilling their environmental responsibilities, which can be considered in future research.

The findings of this study may help company management in China to establish a correct view of environmental responsibility to achieve corporate value creation and corporate sustainability. And our research can also provide the policy reference value for the Chinese government to further improve environmental protection policies and systems, guide enterprises to conduct green production to realize the country's vision of an environmentally friendly society.

Based on the current background that countries in the world advocate the development of a green economy, this is the first study to examine the impacts of the environmental responsibility of the most polluting companies on corporate cash holdings and the value of cash holdings in the context of China, an emerging market.

The purpose of this paper is to reveal the solute segregation behavior in the molten and solidified regions during direct chill (DC) casting of a large-size magnesium alloy slab under no magnetic field (NMF), harmonic magnetic field (HMF), pulsed magnetic field (PMF) and two types of out-of-phase pulsed magnetic field (OPMF).

A 3-D multiphysical coupling mathematical model is used to evaluate the corresponding physical fields. The coupling issue is addressed using the method of separating step and result inheritance.

The results suggest that the solute deficiency tends to occur in the central part, while the solute-enriched area appears near the fillet in the molten and solidified regions. Applying magnetic field could greatly homogenize the solute field in the two-phase region. The variance of relative segregation level in the solidified cross-section under NMF is 38.1%, while it is 21.9%, 18.6%, 16.4% and 12.4% under OPMF2 (the current phase in the upper coil is ahead of the lower coil), HMF, PMF and OPMF1 (the current phase in the upper coil lags behind the lower coil), respectively, indicating that OPMF1 is more effective to reduce the macrosegregation level.

There are few reports on the solute segregation degree in rectangle slab under magnetic field, especially for magnesium alloy slab. This paper can act a reference to make clear the solute transport behavior and help reduce the macrosegregation level during DC casting.

Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.

This study aims to investigate how employee environmental performance (EP) is affected by socially responsible human resource management (SRHRM) via green knowledge sharing (GKS) and environmental commitment (EC).

Partial least squares-structural equation modeling was used to analyze data from 494 frontline employees of hotels.

The findings reveal that SRHRM influences employee EP, GKS and EC. SRHRM indirectly predicts individual EP through GKS and EC mediation. GKS and EC also have significant relationships with employee EP.

Hotels can use the findings of this study to develop effective strategies to promote employees’ positive responses to the environment and improve their organizational identification. Moreover, the current research enables the organization to recognize the importance of employees’ GKS and EC and capitalize on them.

This study links SRHRM to the individual EP level in the hotel industry. This study reveals the importance of EC and GKS as psychological mechanisms linking SRHRM and EP.

This study aims to examine the influence of related party transactions (RPTs), political connection (POLCON), board of directors (BOD), institutional ownership (IO), information asymmetry, audit quality (AQ), and leverage (LEV) on real earnings management (REM). The company used in this research is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. The number of research samples is 192 firm years data. This study shows that RPTs, POLCON, IA, and LEV affect REM. In contrast, the BOD, IO, and AQ do not affect REM.

This study aims to propose a research model that emphasizes the moderating influence of ethical leadership (ELS) and the link between socially responsible human resource management (SRHRM) and leaders’ eco-helping behavior (LEH) in the aviation industry.

The authors used a time-lag research design. Data were gathered from 397 respondents working for aviation companies in Vietnam and analyzed using SmartPLS 4.0.

The findings show that SRHRM has a beneficial effect on LEH through employees’ voluntary workplace green behavior (EVB). Based on social cognitive theory, this study developed a theoretical model of how SRHRM influences LEH through EVB. The authors discovered that SRHRM increased LEH and that EVB mediated this favorable relationship. Furthermore, the results demonstrate that ELS mitigates the indirect impact of SRHRM on LEH via EVB.

Future studies should assess constructs with numerous observations across time, with a larger sample size and in different industrial settings.

Volunteerism is one of the most important values in the aviation industry given that it is vulnerable to practices such as overbooking, delaying, postponing flights and pressure weather.

This study emphasized the impact of SRHRM and ELS on LEH while fulfilling their professional obligations. EVB may be best positioned to mediate the relationship between SRHRM and LEH.

This paper aims to unfold the mediation mechanism of job crafting, through which socially responsible human resource practices (SRHR practices) influence work meaningfulness and job strain among hospitality employees. It also seeks to unravel the moderating effect of authentic leadership on this indirect relationship.

Three survey waves were conducted to collect data from 825 employees and 128 managers from 34 four- or five-star hotels in two major cities in Vietnam. The data were analyzed through structural equation modeling to test the hypothesized relationships.

The results lent credence to the positive relationship between SRHR practices and employees’ meaningfulness of work as well as the negative nexus between SRHR practices and employees’ job strain. These relationships were mediated by employee engagement in job crafting. The results further revealed that authentic leadership functioned as a negative moderator for the impact of SRHR practices on job crafting as well as the indirect effects of SRHR practices on the two employee outcomes via job crafting.

The findings suggest to hospitality organizations that employees may find their work more meaningful and less stressful if they implement SRHR practices to enable them to craft their tasks. Hospitality organizations should also realize the role of authentic behavior among managers in stimulating employee job crafting behavior particularly when SRHR practices are not fully in place.

This study advances the understanding of the mechanisms that translate SRHR practices into hospitality employee outcomes. This work also extends the contingency perspective in the HRM literature by unraveling authentic leadership as a contingency for the impacts of SRHR practices.

Drawing on social exchange theory, this study aims to investigate the reciprocal relationship between an employee’s knowledge sharing and his or her coworkers’ responses to this focal contributor in terms of knowledge sharing and helping behaviors.

A two-wave online survey collected data from 84 respondents who provided ratings on each member on their team, representing 440 dyadic relationships. Hierarchical linear modeling analyzed the between-subjects and within-subject data simultaneously.

Employees generally reciprocate contributors’ knowledge sharing with an exact act (i.e. knowledge sharing) through the mechanism of peer respect. However, respect generated by knowledge sharing is enhanced only when the knowledge contributor is competent.

Research on how an employee’s knowledge sharing actually influences other members of a team is lacking. This study addresses this gap by examining responses to a team member’s knowledge sharing from a peer’s perspective. It also reveals when knowledge sharing is more pronounced in earning peer respect.

The purpose of this paper is to introduce the concept of socially responsible human resource management (SRHRM) and examine the reflection of SRHRM on sustainable development (SD) in Egyptian companies.

The study data was collected using a quantitative method to examine and test the relationship between the two variables. An empirical study was conducted between 2022 and 2023 on 150 samples of male and female employees from 18 companies located in Egypt working in castings and car batteries.

The study found that, in general, SRHRM has a significant impact on organizational sustainability. This contribution is also beneficial for general HRM and corporate social responsibility (CSR) literature as it stresses the importance of its relations to SD. By critically analyzing contemporary SRHRM literature, this study further demonstrates how studies with utilitarian approaches have dominated earlier research. By recognizing the necessity for process-oriented studies and the significance of critical scholarship within the field of SRHRM and its connections to the SD, the researcher thereby creates a research agenda for future studies.

The findings only apply to the sample that has participated in this study and to the Egyptian companies. A longitudinal quantitative evaluation of the SRHRM approaches and dimensions and their impact on the SD strategies of Egyptian companies would be recommended in terms of further research study, highlighting the role of SRHRM and its impact on achieving companies' CSR strategies.

The study's findings are helpful for firms looking to implement SR-HRM to enhance some employees' performance and promote organisational sustainability. In Egypt, there is a dire need for responsible leadership in the public and private sectors, which is crucial in the market and industry sectors. In addition to updating all policies, urge the younger generation to participate in them. For example, new hires to the company must demonstrate that they have engaged in volunteer work as part of their social obligation to the community, and this is required for recruitment.

Furthermore, refreshing all the policy encourage the young generation working or before working to take part in these policy, such as newcomers to the companies have to show that they have conducted some social responsibility towards their community as voluntary work. A study conducted by Cristina del-Castillo et al. (2022) confirmed that regarding the performance of different factors, the results show that the organizations under study are investing too much effort in improving CSR factors that are less relevant to achieving positive legitimacy assessments. On the one hand, resources destined to improve policies related to health, security and social benefits and those regarding the improvement of the relationship paths between managers and employees are excessive considering the relevance that they represent compared to the rest of the CSR policies. According to Hazzi and Maldaon (2023), stakeholders (including the general public and policymakers) might make an informed choice about how much organizations with CSR could safeguard their well-being if they had access to transparent CSR information. Talking about the sustainability behaviour of SRHRM as crucial for embedding sustainability in the business, a study by Abutaleb et al. (2021) evidence that subjective norms and attitudes, followed by perceived behavioural control and personal norms had the greatest influence on intentions towards behavioural HR. Attitudes towards sustainability practices were significantly influenced by economic advantages and sustainability. A good model fit was demonstrated by measurement and structural models (Abutaleb et al., 2021).

This paper is unique in that it participates in presenting the concept of the social responsibility of HRM as an intervention and approach for SD. It also participates in presenting unique findings related to Egyptian companies. There is a scarcity of literature related to research and studies on SRHRM in Egypt.