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The use of over-the-top (OTT) platforms grew substantially after the declaration of the COVID-19 pandemic in 2020. With the pandemic receding, there is a concern that users may not continue with their subscriptions. To counter this, OTT service providers must strategize proactively to retain and acquire new users once the pandemic abates. Positing that understanding the consumption values that users ascribe to OTT platform usage can provide useful customer retention insights, the purpose of this paper is to use the theory of consumption value (TCV) to study the values that users derived from their use of OTT following the onset of the pandemic.

The mixed-method approach is used to collect qualitative and quantitative data. Analysis of qualitative responses collected through interviews of 12 current OTT platform users helped identify two categories of OTT platform-specific values: attribute-level and benefit-based. Next, the study examined the association of values thus identified with one another, as well as with continued intentions to use OTT platforms, by analyzing data collected from 371 existing users.

The findings indicated that functional value quality and social value, representing the attribute-level values, were positively associated with two benefit-based values – functional value price and emotional value (EMV). Next, EMV was not only associated with intentions but also partially mediated the association of attribute-level values with intentions. Premium subscription purchased and increased viewing time were confirmed to have moderating effects on the association between attribute-level and benefit-based values.

The study is amongst the foremost research initiatives to examine consumption values derived from OTT platform usage after the onset of the pandemic. Its novelty also comes from its identifying OTT platform-specific consumption values for the first time and adding a new dimension to the TCV by examining the interplay of these values in the OTT platform context.

The Volkswagen (VW) emissions scandal was one of the largest examples of organizational wrongdoing in corporate history, costing the firm immense damage to its reputation and over $33 billion in fines, penalties, financial settlements, and buyback costs. In this paper, we draw on the concept of boundary work to provide insight into the causes of wrongdoing at VW. Supplementing other work on the scandal, we show how the ways in which boundaries became established in the organization resulted in an internal context that defined “in” and “out” groups, normalized certain behaviors, and limited communication across intraorganizational boundaries. This allowed wrongdoing to not only become established but also to go unchallenged. We provide contributions to broader understandings of organizational wrongdoing and to the temporal unfolding of boundary work by theorizing how a combination of cognitive, horizontal, and vertical boundaries can create an infrastructure of organizational design that permits organizational wrongdoing, prevents it being challenged, and ultimately normalizes it in everyday activities.

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.

Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.

The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.

We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.

This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.

This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

This paper provides a framework of the indicators of the quality of text in online reviews and their influence on the perceived helpfulness of reviews. First, the authors assess the effects of concreteness, readability and credibility on review helpfulness. The authors then test whether these effects change, based on review valence and readers' personality traits (specifically, extraversion and neuroticism).

The authors conducted an online experiment in the context of hotel reviews and tested our model using Generalized Estimating Equations (GEE).

The authors' findings indicate that consumers consider all three quality features – concreteness, readability and credibility when evaluating negative reviews. However, they assess positive reviews based only on how credible they seem to be. Consumers with the personality traits of neuroticism and extraversion value different review characteristics and this difference is dependent on review valence.

To the authors' knowledge, this is the first study to examine the interactions between review valence and reader personality on review helpfulness. The authors' findings make important contributions to the literature on information diagnosticity and offer managerial implications related to customizing the presentation order of reviews based on their expected helpfulness for individuals with extraverted and neurotic personalities.

A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.

This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.

The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.

This was an exploratory study and would benefit from further investigation.

Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.

Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.

To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.

Managing differences is a difficult undertaking, especially considering the difficulties arising from the unconscious functions of our brains. Organisations should strive to counteract the potentially harmful effects of unconscious bias by implementing policies that support bias-aware management and decision-making. Although it is obvious that bias cannot be completely eliminated, there is enough data, as discussed in this work, to demonstrate that unconscious bias and stereotypes can be addressed and decreased with mindfulness-based interventions (MBIs) to some extent. Mindfulness involves the process of bringing non-judgemental awareness to experience by striving for full attention in the present moment. In this context, including mindfulness practises into training programmes for equality, diversity, and inclusion may serve as an accelerator for recognising hidden biases, reducing stereotypes, eliminating discrimination, and encouraging cognitive changes. This chapter explains the ways in which MBIs can be used to promote cognitive changes and comprehend the automatic and unconscious nature of emotions and thoughts in order to remove barriers between all differences in the workplace.

This chapter critically examines whether it may be possible to create an AI-based authentic leader, questioning the inherent contradiction between artificial and authentic. The authors pose central research questions: Does the application of AI – even just as a powerful resource – challenge the tenets of authentic leadership? What are the possibilities and limitations of the concept of authenticity in AI-based management systems? Moreover, with the help of three vignettes illustrating practical applications of AI-based systems in leadership and management tasks, the authors illustrate how technology may be used to either control or empower workers and leaders. The authors call for research to assess whether the search for authenticity in AI-based leadership could lead anywhere, warning that it could entrap us in unresolvable existential and conceptual ambiguity, ultimately diverting our focus from the essence of leadership altogether.

This study aims to explore the political dimension of social network theory and assess how these connections motivate entrepreneurial activity and enhance postentry stages. The authors take an individualistic approach to the topic of institutional deterioration by uncovering the potential opportunities it can create, as entrepreneurship often arises when a market opportunity is perceived.

This study used a quantitative approach, using a self-selection sampling method to target private entities that own electric generators (also known as “illicit SMEs”) who are providing electricity services to the community despite the deterioration of the public energy sector in Lebanon. Data was collected through a survey administered electronically to 230 illicit SMEs, using a judgmental sampling method to ensure representation from all Lebanese governorates. The collected data was analyzed using ordinal least squares regression models.

The findings indicate a significant relationship between institutional deterioration and the reinvestment rate of entrepreneurs, with the moderating effect of political connections suggesting that the impact of institutional deterioration is dependent on the strength of an entrepreneur’s political connections.

The research findings demonstrate the significant influence of social ties and political connections on entrepreneurial activities, particularly in the context of SMEs that are providing services “illegally”. These results shed light on the importance of considering the role of social and political factors in the success and sustainability of entrepreneurial ventures operating in challenging environments.

Entrepreneurial studies typically focus on free market platforms and supply-demand associations, assuming perfect government conditions. However, this study differs from previous research by highlighting the positive impact of social ties on entrepreneurial market access within a socially linked environment. The findings suggest the importance of considering social connections in entrepreneurial studies, particularly in challenging economic and political contexts.