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This study aims to explore the impact of controversial firms’ corporate sustainability assessments on their risk exposure according to the environmental, social and governance (ESG) paradigm.

This study conducts a cross-sectional study using the ordinary least squares approach to test how corporate social responsibility practices affect firms’ risk exposure, testing the three single impacts of ESG components and the impact of an overall ESG assessment. This study considers the largest Standard & Poor’s (S&P) 500 stock market index companies and focus on a double-risk measurement – systematic and idiosyncratic – developing an empirical study on 132 controversial companies listed on the S&P index.

Empirical findings indicate that the overall ESG assessment and the environmental and social sub-dimensions decrease idiosyncratic firm risk. At the same time, no significant results are found according to the systematic risk component.

This study fits into the domain of risk management research, investigating whether additional and non-financial disclosures regarding sustainability issues decrease information asymmetries, improving investors’ decision-making and stakeholders’ relations. Prior literature has shown limited evidence on the relationship between corporate social performance (CSP) and firm risk based on controversial companies. The main contribution is to consider the controversy as an independent factor from the industry sector, given that the implications of CSP actions and practices are mainly firm-specific.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

Following the traditions of stakeholder salience theory, this paper aims to contend that some institutional investor activists and tactics have more power, legitimacy and urgency than others.

The author undertakes an empirical test of a saliency table looking at the effects of institutional investor heterogeneity on portfolio firm responses using ordinal logistic regression.

This study found heterogeneity for institutional investor type to drive firm responses but not tactic type raising the importance of the attributes of each type of investor activist. The author found a rank ordering of public pension plans, hedge funds and then private multiemployer funds in saliency to portfolio firms. In addition, the use of proxy-based tactics did not help or hurt each investor type. Both findings challenge prior empirical work.

The rank ordering based upon the heterogeneity of institutional investor activists and their tactical interactions are tested providing empirical evidence of the most influential activist investors and tactics in one study, which is rare in the literature.

Scholars and practitioners alike wish to understand what makes workplace conflict beneficial or injurious to, for example, performance and satisfaction. The authors focus on parties’ personal experience of the conflict, which is complementary to studying conflict issues (i.e. task- or relationship-related conflict). Although many authors discuss the personal experience of conflict, which the authors will refer to as conflict personalization, different definitions are used, leading to conceptual vagueness. Therefore, the purpose of this paper is to develop an integrative definition of the concept of conflict personalization.

The authors conducted a systematic literature review to collect definitions and conceptualizations from 41 publications. The subsequent thematic analysis revealed four building blocks that were used to develop an integrative definition of conflict personalization.

The authors developed the following definition: Conflict personalization is the negative affective as well as cognitive reaction to the self being threatened and/or in danger as a result of a social interaction about perceived incompatibilities.

The integrative definition of this study enables the development of a measurement instrument to assess personalization during workplace conflict, paving the way for developing effective research-based interventions.

Conceptual vagueness hampers theoretical development, empirical research and the development of effective interventions. Although the importance of conflict personalization is mentioned within the field of workplace conflict, it has not been empirically studied yet. This paper can serve as the basis for future research in which conflict issue and personal experience are separated.

Workplace deviant behaviors (WDBs) have a significant negative impact on firms. Present study explores the role of employees’ perception of firms’ internal corporate social responsibility (internal CSR) in reducing their intention to engage in WDB. Social exchange theory (SET) and job demand-resource (JD-R) model form the conceptual underpinning of the study.

Hypotheses were developed based on a comprehensive literature review and tested on employees working in various public and private sector organizations in India. AMOS and SPSS PROCESS macro were used to test the conceptual model.

Employees’ perception of firms’ internal CSR reduced their intention to engage in WDB. Occupational strain was confirmed as a mediator in the above mentioned relationship. Further, the study also establishes internal CSR as an antecedent to increased perceptions of procedural justice.

Managers may leverage internal CSR communication as a tool to minimize WDB at the workplace. Moreover, it may also be used to reduce occupational strain and strengthen the perceptions of fairness among employees.

Very limited research is available on internal CSR and WDB. Through this study authors contribute to the nascent literature by affirming the negative relationship between internal CSR and WDB using the SET and JD-R model.

This paper aims to develop an algorithm to pretest an industrial portfolio on a new scale. Portfolios include complex and uncertain projects at the front-end phase. The study, therefore, proposes a procedure that helps decision-makers to handle various complex projects and defines a common scale applicable to various kinds of industrial projects.

Decision-makers can employ the preference algorithm to reach a common understanding. To this end, the current paper posits the organization of criteria in various project sets. A sexagesimal scale is developed based on project complexity and its ability to achieve broad impact, both these factors being gauged on a five-point scale of user-friendly numberings.

The proposed algorithm shows the equivalence of industrial projects in different fields. Also, the algorithm articulates the status in terms of uncertainty, complexity, risk, and value of projects. The connections between decision-makers and criteria operate on the basis of the foreseen complexity, risk, and value. It can be said that this study exemplifies and visualizes the portfolio and criteria relationship.

The procedure covers contingency exercises at the front-end phase of a portfolio and supports decisions. However, updated information can change support positions.

The paper presents original scoring guidance for portfolio complexity on a new scale. The scaling and scoring are adjustable and calibrated using the proposed sexagesimal system. It presents an original classification of project risk and value. The main contribution is the presented algorithm which can be used to pretest industrial portfolios composed of projects that vary in both size and context.

The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes.

The authors use a sample of 1,154 companies included in the S&P Sustainability Yearbook (formerly the RobecoSAM Yearbook). The authors test for the presence of greenwashing by comparing ex ante and ex post indicators for each SDG, whereas to test for SDG-washing, the authors compare the two ex ante and ex post approaches considering the full set of SDGs.

The results show that there is no consistency between the two types of indicators to measure the level of SDG implementation in organisations. This lack of consistency may facilitate both greenwashing and SDG-washing processes, which is due to the design and limitations of these measurement tools.

Companies may choose those indicators that paint their commitment to the SDGs in the best light, but they may also select indicators based on the SDGs they want to report on. These two options would combine greenwashing and SDG-washing.

The shift towards improved standards and regulations for measuring SDG achievement is the result of several social factors such as investor scrutiny, regulatory reform, consumer awareness and increased corporate accountability.

Few previous studies have analysed in detail the interaction between greenwashing and SDG-washing. They focus on the use of ex ante or ex post indicators separately, with samples composed of local companies, and without considering the whole set of SDGs.

The aim of this study is to provide a detailed picture of the digitalization propensity and human IT agility of Italian SMEs, verifying whether companies are pursuing coherent and reliable choices for these dimensions and whether digitalization choices affect human IT agility.

Using a POSET approach, this study constructs two nonaggregative multidimensional indicators of human information technology (IT) agility and firms' digitalization. The analysis is based on the microdata provided by ISTAT relating to 4,682 Italian manufacturing companies.

The results show the existence of a strong relationship between digitalization propensity and human IT agility. However, the analysis shows that companies are characterized by a low level of digitalization propensity and human IT agility. At the same time, the findings highlighted that the managerial choices adopted by companies appear to be inconsistent with respect to the two multidimensional indicators.

This study has important implications for managers and policymakers by suggesting acting specific policies to promote a better implementation of digitalization that considers the key role of human IT agility.

This study contributes to the existing literature on organizational agility and digitalization by providing a detailed picture of the Italian manufactured SMEs. At the same time, the POSET approach allows to aggregate a lot of information in one or more indicators without neglecting the value of each dimension faced with the extreme heterogeneity of companies' profiles.

This study aims to investigate the effects of individual entrepreneurial orientation (IEO), entrepreneurial self-efficacy (ESE) and entrepreneurial managerial skills (EMS) on project performance at both the individual and team levels using a holistic framework.

Data were collected from 308 university students involved in two different types of projects (entrepreneurship and nonentrepreneurship) in Qatar.

The confirmatory factor analysis and structural equation modeling showed that both IEO and EMS positively and almost equally influenced project performance. However, ESE’s impact on project performance was significantly mediated by both IEO and EMS and, in practice, it should be considered a motivational factor for increasing the impact of IEO and EMS on project performance.

Project managers should recognize the value of the management and leadership skills examined in this study and their implications for project outcomes.

This study provides novel insights into the role these factors play in effective project management, thus allowing organizations to make effective decisions to reinforce these factors and gain a competitive advantage.

This study aims to investigate the impact of technologies on the knowledge transfer process. In particular, the authors aim to analyze the topic of knowledge brokers and the relationship between broker and digital tools in the knowledge transfer process in the sport context. The study developed, therefore, aims to investigate the creating of this environment for knowledge transfer and knowledge sharing between man and machine, looking to improve the planning of technical sports projects of the clubs.

This paper presents a qualitative approach aimed at analyzing how platforms and the players’ agents can be useful tools in the knowledge transfer process. The research was conducted through a survey with a structured questionnaire via e-mail to 64 managers at the head of clubs playing in the Italian Series B basketball in the 2021–2022 championship. The total number of questions administered is 21.

The results demonstrate how sports directors, for the construction of a technical sports project, in addition to learning off the pitch by interactions with media, fans, pressure management, leadership skills, positive attitude, tolerance, understanding of other opinions, background and cultures, see the athletes’ agents as the main stakeholder of the managers. The research resulted, by the clubs’ managers, in both formal learning and informal-type learning. Informal learning, by far the most frequently used and most important in the general learning process of executives, is identified in the use that executives make of information available on digital platforms and of the fiduciary relationships that management has with players’ agents.

The results demonstrate the valuable opportunities for executives, coaches, managers and clubs to strategically manage learning and knowledge sharing. Improving and managing knowledge-sharing strategies would help increase knowledge, not only of the sports directors but also of the entire club, thus improving the absolute quality of the game within the Italian basketball divisions. The authors have developed an innovative framework regarding the construction of a “typed sports technical project”, and the authors have identified a series of crucial phases capable of determining the creation of a new roster of athletes.