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The perception of the relevance of risk management reports and the system of internal controls permeates the risk management of multinational companies. Shedding light on perceived relevance, on the one hand, can serve as a guide for improvements in communication between headquarters and subsidiaries; on the other hand, it can lead to greater involvement of subsidiaries in company policies. Thus, this study aims to analyze the relevance of internal controls for risk management in the perception of its executors and reviewers in a multinational company.

A survey was conducted with the executors and reviewers of the internal controls of a multinational company. To the collected data, structural equation modeling was applied.

The perceived relevance of internal controls by the subsidiaries directly and positively influences the perceived relevance of the reporting of their specific and standardized reports for all subsidiaries. In addition, the perception of the relevance of standardized reports for all subsidiaries demonstrates a direct and positive influence on the familiarity with the regulations regarding the reporting of internal controls.

To the best of the authors’ knowledge, this paper is the first to examine the relevance of internal controls for risk management in the perception of its executors and reviewers of subsidiaries of a multinational company. In this way, it provides a useful contribution to the literature and insights to promote improvements in the communication process between headquarters and subsidiaries of different countries regarding risk management reports and the system of internal controls.

The purpose of this paper is to provide a comprehensive review of scholarly literature on community-based enterprise (CBE) through a bibliometric analysis and to comprehend the qualitative dimensions of research in this specific field.

The study is based on scholarly papers indexed in Scopus from 1990 to 2021. The bibliometric analysis focuses on journals, documents, writers, organizations and countries. VOSviewer is used for network visualization mapping of citation, co-citation, bibliographic coupling and co-occurrence of keywords.

The analysis of the bibliometric aspects of CBE literature reveals an upward trend in publication of CBE documents, with a significant increase of research productivity in the past few years. This behaviour shows that CBE is becoming increasingly popular among academics and practitioners. The document “Toward a theory of community based enterprise” by Ana Maria Peredo is the most cited document. USA has so far published the maximum number of documents in this field.

This study provides an overview of the current state of research in the subject as well as the primary themes explored in this burgeoning discipline, with the potential to help the researchers identify new topics and gaps that need to be investigated further.

This work contributes to the literature by conducting a bibliometric analysis that has not yet been explored. It gives an overview of the field’s organization as well as specifics on the major issues explored in this discipline.

Agricultural production in Honduras was devastated by the impact of hurricanes Eta and Iota in November 2020, placing people depending on agriculture in a vulnerable and food insecure situation. In addition to the COVID-19 pandemic and the economic downturn in the country, these extreme events are forcing more people to leave and head to North America in migrant caravans. Over the last decades, Honduras has been impacted by severe climate change events, including droughts and extreme tropical storms. According to the Global Climate Risk Index (CRI), developed by Germanwatch (Eckstein et al., 2019), Honduras was the second most affected country by climate change over a period of 20 years, from 1998 to 2017. Extreme rainfall and tropical storms, droughts, variation in rainfall patterns, and soil loss make agriculture more difficult, thus placing low-income rural families at the edge of hunger and food insecurity. In terms of migration policy, much focus has been given to economic instability, weak governance, violence and crime as push factors for migration, but the effect of food insecurity and climate change impact is often overlooked in this narrative. Agricultural areas in Honduras, traditionally the backbone of food production, have been identified as climate out-migration hotspots. The purpose of this chapter is to examine the most relevant data to understand the interactions between climate change, food insecurity and the current migration crisis in Honduras.

The COVID-19 pandemic has significantly affected service small- and medium-sized enterprises (SMEs), increasing the importance of understanding how these businesses can become more resilient and how service innovation can be an effective strategy to increase their adaptive capacity and survival. This study aims to examine the role of dynamic capabilities in service innovation as a factor explaining the resilience of SMEs in Puerto Rico and the Dominican Republic during the COVID-19 crisis and its impact on service innovation. Additionally, the authors assess whether service innovation has a significant impact on value cocreation in these businesses.

This study used a quantitative method by surveying 118 SME owners in Puerto Rico and the Dominican Republic. The data were analyzed using partial least-squares structural equation modeling.

The results reflect important theoretical contributions by analyzing resilience from an innovation perspective instead of a retrospective approach, which is an area that has not been analyzed in the literature. Additionally, theoretical contributions to marketing services in SMEs are discussed, which is an underresearched topic. The results advance by discussing the role of service innovation through the reconfiguration of resources and how this can be an effective strategy to increase value cocreation with customers during crises.

This study is original in that it analyzes resilience from the perspective of innovation, and not from a retrospective approach. It offers a vision in response to the need for studies that provide a clearer conceptualization of resilience in small businesses. This highlights the importance of considering regional differences and service innovation as effective strategies to enhance resilience and value cocreation with customers.

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.

This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).

This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.

This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.

The unexpected and rapid outbreak of the COVID-19 pandemic increased the vulnerability of forcibly displaced (migrant) women, who were a social group already at risk of health inequities and poorer health outcomes. This study aims to examine the health literacy of forcibly displaced (migrant) women during the COVID-19 pandemic in Germany using a multidimensional health literacy model as a framework.

A grounded theory methodology was implemented including interviews with 33 forcibly displaced (migrant) women from July to September 2021. An experienced female researcher interviewed all forcibly displaced (migrant) women, and apart from one telephone interview, all interviews were conducted in person.

Following data analysis, the category, “Use of health information in the context of the COVID-19 pandemic of forcibly displaced (migrant) women”, was identified as a core category. The findings provide valuable insight into the health literacy of forcibly displaced (migrant) women during the COVID-19 pandemic. Societal and environmental determinants, personal determinants and situational determinants were identified as factors impacting health literacy. Furthermore, health literacy was distinguished as competence to make informed decisions in the health domains “health care” and “disease prevention”.

Although previous research often focuses on the deficits of forcibly displaced (migrants), this study highlights the resources forcibly displaced (migrant) women use to deal with health-related difficulties, especially during a crisis such as the COVID-19 pandemic. Importantly, such resources were available even if the study participants did not speak the language of the immigration country.

Climate change requires the reduction of direct and indirect greenhouse gas (GHG) emissions, a task that seems to clash with increasing supply chain complexity. This study aims to analyse the upstream supply chain complexity dimensions suggesting the importance of understanding the information processing that these may entail. Reducing equivocality can be an issue in some dimensions, requiring the introduction of written guidelines to moderate the effects of supply chain complexity dimensions on GHG emissions at the firm and supply chain level.

A three-year panel data was built with information obtained from Bloomberg, Trucost and Compustat. Hypotheses were tested using random effect regressions with robust standard errors on a sample of 394 SP500 companies, addressing endogeneity through the control function approach.

Horizontal complexity reduces GHG emissions at the firm level, whereas vertical and spatial complexity dimensions increase GHG emissions at the firm and supply chain level. Although the introduction of written guidelines neutralises the negative effects of vertical complexity on firm and supply chain GHG emissions, it is not sufficient in the presence of spatial complexity.

This paper offers novel insights by suggesting that managers need to reconcile the potential trade-off effects on GHG emissions that horizontally complex supply chain structures can present. Their priority in vertically and spatially complex supply chain structures should be to reduce equivocality.

Cross-national research on cultural differences can help understand what drives, in differing contexts, mentors' commitment to school-based mentoring programs. This comparative study aims to explore whether adult volunteers, from Scotland and Italy, experience being mentors of vulnerable youth differently.

Data from interviews (n = 20) and questionnaires (n = 114) were used to test hypotheses concerning volunteer mentors' perceptions of their role and abilities, as well as motives for participation. According to cross-cultural theories, Scottish mentors should be more likely to identify mentoring with establishing friendly relationships with mentees and promoting youth self-empowerment. They should also be more self-confident and value-driven as volunteers.

Despite the mixed support for the assumptions concerning how the mentor role is conceived, Scottish mentors were less likely than Italians to doubt their abilities and more driven by other-focused and generative concerns.

The study reveals significant variations in how volunteers from countries featuring different welfare regimes and cultural orientations experience mentoring. The research advances the understanding of how culturally sensitive approaches can foster mentors' engagement.

To do this, the authors carried out a systematic literature review to answer three questions: (RQ1) Which external pressures affect an FC and its suppliers in an MSC? (RQ2) What influences power relationships between an FC and its suppliers for MSC compliance? and (RQ3) Which governance mechanisms support an FC to achieve compliance for managing its MSC?

This research aims to identify how external pressures affect chain agents to achieve compliance and implement governance mechanisms and analyzes the influence of the power relationship between FC and their suppliers.

The results identify how external pressures from different stakeholders act on FC and FT and ST suppliers. A combination of contractual governance mechanisms (auditing, certification, assessment, code of conduct and monitoring) with relational ones (third-party, cooperation) is identified, facilitating compliance between agents. Furthermore, different power relationships (power position, level of resources and institutional distance) that influence the implementation of governance mechanisms are explored.

This article comprised only a systematic literature review and content analysis. Carrying out empirical research, covering the theme of this article, is the next step, which is being completed and will be discussed in due course in another publication.

The results can help professionals of the FC to understand their role in multi-tier supply chain (MSC), the external pressures exerted and the governance mechanisms that can be implemented to achieve compliance.

This article develops three relevant issues constantly addressed in MSC, which have not yet been combined to understand the management of multi-tier suppliers.

The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).

A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).

The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.

The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.