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Consumer behavior has evolved because of technological development. Nowadays, consumers carry out the different stages of the decision-making process by combining multiple devices which has been defined as multi, cross and omnichannel behavior. These behaviors have attracted the attention of academics and become a hot topic in literature. As a result, vast amounts of studies on the subject need to be revised and clarified. Thus, the aim of this chapter is to synthetize the primary academic literature that analyzes multi, cross and omnichannel behavior from the consumer point of view. To do that, first, the main concepts (multi, cross and omnichannel) and their differences are clarified. Second, the major findings of channel mix literature regarding the topics, channel scope and theories are exposed and described. Third, the opportunities and future lines of research are presented. This chapter contributes to the literature by clarifying the conceptualization of multi, cross and omnichannel behaviors; offering a complete picture of the main topics, channel approaches and theories addressed in channel mix literature; and presenting future research opportunities and open research questions in a channel mix context that could serve as a starting point to build further research.

This study aims to examine the relationship between the perception of consumers about corporate social responsibility (CSR) and consumers’ purchasing behaviour in the retail sector. Specifically, this study investigates the impact of perceived CSR on consumer attitude and behaviour and the influence of attitude on the relationship between perceived CSR and purchase behaviour.

In this study for collection of the data, an online questionnaire was distributed among the Indian retail consumers. From the collected primary data set, 249 data points were found fit for analysis. Further, the direct, indirect and moderating effects were evaluated using the structural equation modelling technique.

It is identified that while perceived CSR has a significant influence on consumer purchase behaviour, consumer attitude is having an insignificant impact on the relationship between perceived CSR and purchase behaviour. The findings of this study also show that consumer demographics do not have any moderating impact on the relationship between perceived CSR and purchase behaviour.

The findings of this study are useful to retail managers interested in enhancing CSR. The results of this study suggest that retailers should focus on strengthening consumers’ perceptions about retailers’ CSR initiatives and enhancing co-creation activities. As an extension to this research, further study can include more potential mediators like consumer effectiveness and timing of CSR initiatives.

This study applies stakeholder theory as well as extends the classic theory of planned behaviour model and proposes the establishment of links among consumers’ perceptions about CSR, consumer attitude and behaviour around the retail sector. In addition, this study considers not only overall consumer behaviour but also specific dimensions of consumer behaviour, namely, loyalty, intention and satisfaction.

This study explores the present state of research related to omnichannel retail, investigates retail's different sub-areas and suggests future research directions.

The subdomains of omnichannel retail have been identified using a keyword co-occurrence network (KCN) map and content analysis. The 5W1H method assisted in finding the bibliographies of 258 SCOPUS-indexed and ABDC-ranked journal articles and showcasing the omnichannel retail landscape.

Most research on omnichannel retail is concentrated on five subdomains: customer behaviour, channel integration, technological innovation, supply chain and operations and strategy. The study's conceptual framework illustrates the omnichannel retailing environment and the variables that must be considered whilst establishing an omnichannel strategic vision. Besides, future researchers have been urged to concentrate on interdisciplinary research, as a seamless experience is unachievable if focussed on a single subdomain.

There is a slight probability of missing out on some good articles as this study considered only those articles that have been published in SCOPUS and ranked by the ABDC quality list.

This study emphasises that for businesses to capitalise on the omnichannel model, the businesses must undergo a transformation involving technology convergence, customer-centricity and internal process reorganisation that integrates consumer feedback to co-create value. When a business adopts an omnichannel model, the business's priorities shift. Rather than depending solely on technology, faster delivery and channel integration, an omnichannel strategy requires strong leadership, a clear vision, training for all stakeholders and an understanding of customer pain points to reach the full potential.

The illustration of the omnichannel retail landscape using the 5W1H methodology and antecedents-decisions-outcomes (ADO) framework.

The purpose of this empirical case study is to study and explain the role of public leadership in the expansion of municipal climate action in Canada.

In 2017 and 2018, the authors conducted13 semi-directed interviews with municipal staff and elected officials from three municipalities, a documentary analysis of primary and secondary sources. Interviews and documentation collected were also coded using the software NVIVO 12. The authors compared three municipal case studies: the City of Toronto (Ontario), the City of Guelph (Ontario), and the Town of Bridgewater (Nova Scotia).

The authors found that leadership is a prominent factor explaining the expansion of municipal climate action in Canada. Municipal climate action is initiated and championed by an individual, elected officials or municipal staff, who lead and engage in the development of policy instruments to mitigate and/or adapt to climate change. These leaders facilitate the formulation and implementation of instruments, encourage a paradigm shift within the municipality, overcome structural and behavioural barriers, and foster collaboration around a common vision. Optimal municipal climate leadership occurs when the leadership of elected officials and municipal is congruent, though networks play a significant role by amplifying municipal sustainability leadership. They support staff and elected officials leadership within municipalities, provide more information and funding to grow the capacity of municipalities to develop instruments, to the point that conditions under which municipalities are driving climate action are changing.

This paper hopes to contribute to better understand under what conditions municipalities drive change.

There is an international scholarly recognition that municipalities should be further explored and considered important actors in the Canadian and international climate change governance. Gore (2010) and Robinson and Gore (2015) highlighted that we are yet to understand the extent to which municipalities are involved in climate governance in Canada. This article directly addresses this gap in the current scholarly literature and explores the expansion of climate municipal leadership with the aspects of interviews.

Despite opposition from housebuilders, the Nationally Described Space Standard (NDSS) was introduced in 2015 amid concerns about shrinking home sizes. This paper examines Planning Appeal cases to examine how the standard has been enforced.

This paper considers how the NDSS has informed the regulation of housing size, based on an overview of post-2015 Planning Appeal Decisions in England where the gross internal area of the home was below the NDSS.

Appeals by developers have tended to fail where homes are “significantly” – i.e. 10% or more – below the NDSS. However, in some instances – especially where local authorities have not adopted the NDSS – the Planning Inspectorate rules considerably smaller homes “adequate”. These discrepancies appear related to (subjective) judgements about who might occupy the space, alongside consideration of layout, light and fenestration.

This paper is the first exploration of how the NDSS has been enforced, highlighting important contradictions in the adjudication of space standards. Many of these contradictions emerge because the NDSS is discretionary rather than mandatory, with the paper suggesting the need for clearer guidance on their application.

Social commerce (s-commerce) has gained widespread popularity as a social platform where customers engage in resource-sharing activities such as information exchange, advice-seeking and expressing their opinions on mutual interests. However, existing studies have not fully comprehended the drivers of electronic customer-to-customer interaction (eCCI) and how such behavior contributes to the customer “stick” on s-commerce sites. This study develops the Motivation–Opportunity–Ability (MOA) theory and investigates the impact of MOA factors on eCCI, which in turn affects customer stickiness.

A survey was used to acquire data from 455 valid respondents, and the research employed a combination of fuzzy-set qualitative comparative analysis (fsQCA) and structural equation modeling.

The results revealed associations between perceived self-efficacy, intrinsic motivation, tie strength with other customers, eCCI and customer stickiness.

Considering the limited availability of complete eCCI frameworks in existing scholarly works, the authors present valuable perspectives on the role of consumer characteristics as both antecedents and consequences of eCCI. Additionally, this study proposes a research agenda for the field of eCCI on s-commerce sites.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

The purpose of this study is to examine the impact of selected corporate governance (CG) variables on the equity value multiple (EVM) of listed firms in Nigeria.

The research used data obtained from 100 firms listed on the Nigerian Stock Exchange (NSE) from 2014 to 2018. A generalized method of moment was used to estimate the relationship, whereas principal component analysis was used to generate composite values of EVMs.

Findings reveal a significant association between board size, board independence, board gender diversity, managerial shareholding, audit committee independence, disclosure of CG information and EVM at a 1% level of significance.

This study was limited to firms that disclosed information on CG and EVMs.

These empirical findings lend support to agency theory, which suggests the use of various CG variables as a way of reducing principal-agent conflicts. It also lends support to resource dependency theory from a gender diversity perspective.

The study is a pioneering effort toward unlocking the relationship between some CG variables and the EVMs, focusing on firms listed on the NSE.

In the post-Enron era around the world, the role of auditor is widely debated. There is an increasing concern that an auditor’s continuous involvement with clients could impair audit quality – the negative view. There is also a positive view that a long auditor tenure leads to accumulation of client-specific knowledge over time, which could lead to high-quality audits. The empirical result with regards to impact of mandatory auditor rotation (MAR) is mixed world-wide. This study aims to examine whether MAR rules implemented in 2017 impact audit quality in India.

Using a unique setting in which MAR was required from 2017 to 2018 onwards in India, this study provides empirical evidence of the impact of MAR regulation on audit quality (modified audit opinion). The study uses data for 714 firms (4,284 firms) for six years (three years before MAR and three years after MAR regulation in India).

The study found that auditor tenure and MAR had significant negative impacts on audit quality, validating the “positive” view of audit tenure and audit quality. In addition, concentrated ownership had a negative impact on audit quality, implying the control and influence by concentrated ownership on auditors and audit opinion. The analysis shows that MAR regulation has not yielded the intended objective of improving audit quality in India. MAR is not a good template for improving audit quality.

The findings of the study are useful to policymakers, regulators, managers, investors and users of financial reports. The study calls for public policy on auditor rotation based on objective scientific evidence. In light of the evidence in India that MAR does not lead to better audit quality, the study calls for reset of regulatory policy in India.

The study provides valuable insights to analysts, regulators and other users of financial accounts about the implications of MAR in India.

The study is one of the few to report on the impact of MAR, particularly in the context of an emerging market economy such as India.