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This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.

The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.

The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.

The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.

This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach.

This paper aims to inform the discussion on why and how non-profit organizations can experience a hybridization process to address the criticism that would assume hybridity as an intrinsic characteristic of all organizations. Specifically, by referring to the academies of intellectuals as the non-profit setting in which investigating the emergence of hybridity takes place, this paper aims at exploring, first, to what extent this emergence could be induced by institutional conditions, and, second, which structural innovations could sustain the academies’ “motion” towards hybridity.

This paper relies on the institutional logics perspective and adopts the case study method applied to a historical context. The case under analysis is the Academy of “the Immobili”, which, in spite of its name, experienced a hybridization process in 1720 because of the decision to involve an impresario in the management of its theatre.

The findings highlight the significant role played by institutional conditions in inducing the emergence of hybridity, even in presence of internal resistance to any “motion” from the non-profit setting. Moreover, the analysis of the innovations associated with this emergence detects the intertwined action of the different decision makers involved in the hybridization process, in spite of their formal separation. These findings strengthen the conceptualization of hybridity within non-profit organizations.

Besides referring to a historical period that is still little explored in terms of hybridity within organizations, the paper focuses on an original context, i.e. academies, representing an ancient typology of cultural organizations. Therefore, the paper also provides the first insights into the hybridization process of cultural organizations from a historical perspective.

The purpose of this study is to understand challenges and constraints in reaching top leadership positions for women in the Portuguese press. Specifically, it aims at characterizing their communication and leadership styles, and at identifying main gender biases in newsrooms routines from their point of view.

A qualitative method was employed by conducting in-depth interviews with four women who have held higher management positions in Portuguese leading newspapers. Participants were asked to characterize their communication and leadership style, but also newsrooms environment, trying to understand how gender asymmetries persist and manifest. Results were analyzed using thematic analysis.

While considering that Portuguese newsrooms are no longer environments marked by a sexist/macho environment, through increasing female participation, women still represent a minority in leadership. Leadership traits linked to male styles, including assertiveness and courage, were revealed, though mixed with a more participative/relational leadership. Also, female leaders regret when emotional ties with teams are not developed and recognized some degree of privilege towards other women through family support or not having children.

There is a limited number of interviews, although they represent the few top women leaders in Portuguese journalism.

Policymaking recommendations derived from conclusions include participative leadership, implementing quotas, and monitoring tools of gender biases and special training.

Media literacy policies and open debates on main media outlets concerning female leadership and communication styles may contributes toward the acknowledgement of lingering gender biases in the industry.

This study contributes to a fuller insight into the identification of leadership and personal traits among women who managed to disrupt stigmas and break barriers. Their voices are seldom heard in studies focusing leadership, so results enable ascertaining whether there is a female way of leading in journalism and comprehending the sense of privilege these women perceive.

The challenges facing 21st-century society are becoming increasingly complex, requiring the development of new citizen competencies. This study aims to validate an educational model focused on developing complex thinking in higher education students. Current educational models lack future-ready competencies, necessitating the emergence of new models to guide future generations toward the common good.

This was an adaptation of the causal-layered analysis (CLA) applied to 415 participants from higher education institutions in Mexico, Panama and Spain. Sessions were designed to present the proposed educational model and explore participants’ perceptions of its significance and contributions to future education.

Key findings include the following: participants perceived complexity as difficult and challenging; causes of problems were linked to outdated educational models requiring replacement by those that develop students’ competencies; participants envisioned changes that would develop individuals capable of understanding and transforming society; and participants recognized the model’s transformative potential, offering a novel proposal for 21st-century education.

This research sought to gather opinions from different stakeholders using the CLA methodology, providing a deep understanding of participants’ perspectives on the proposed solution.

Building on the premise that top managers' characteristics affect firm outcomes, the study aims to examine whether the impostor feelings of top managers are associated with firm performance.

This study uses survey and regression estimation.

The results show that there is no strong association between the impostor phenomenon and firm performance, when considering the overall sample. However, in the case of women who experience strong impostor feelings, performance is negatively affected. There is no evidence that being a CEO or workload are mechanisms that explain this result.

Improving the understanding of whether top manager impostor feelings sabotage or improve firm performance can encourage managers to engage in preventive actions to overcome or explore its effects adequately so that positive firm outcomes are fostered.

Despite the economic importance of how top managers' judgment affects their decisions, little is known about how the cognitive frames of their top managers affect firm outcomes. In particular, there is no clear understanding of how top managers' feelings of inadequacy, intellectual phoniness and deceitfulness (the impostor phenomenon) affect firm profitability.

The main aim of this research was to investigate whether and how digitalization affects sustainability and performance in wine tourism.

Based on the data emerging from the 2019 National Report on Wine Tourism from the National Association of “Wine Cities” in Italy (the most extreme case in the world of wine), three macro-agglomerates were investigated: digitalization, sustainability and performance, adopting descriptive and inferential statistics.

Although rigorous correlation between adopted digitalization and performed sustainability on one side and performed sustainability and market performance on the other cannot be verified for the 92 wineries under investigation, there is visible evidence that the more digitalized wineries are, the more sustainable they become and the better their performance. Evidence was not found to support the idea that the more sustainable wineries are, the more they are digitalized and the better their performance. Research implications and limitations to theoretical and practical application have been discussed.

Wine tourism, which is naturally associated with rural tourism, is a form of tourism in which sustainability has strong relevance, particularly considering the future needs/desires of post-pandemic tourists. At the same time, digitalization, especially in pandemic and post-pandemic tourism, is credited with developing a huge impact in this business, although wine tourism is most probably conceivable as a meta-market, with a strong cultural essence. In this respect, a digitalization > sustainability > performance approach seems practicable and globally profitable.

Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting (PB) is a participatory tool with which citizens can influence public administration. PB is a democratic process that grants people real power over real money and it has spread around the world. This special issue explores the role of PB in the context of sustainable governance. In this editorial, the authors aim to approach PB as a form of sustainable governance.

In this editorial, the authors collaborate in the analysis of how PB is implicated in the public management of complex social, economic and ecological issues. The authors identify key dimensions of internal and external sustainability based on prior research. The authors approach these dimensions as an internal–external nexus of sustainable governance in which organizational and financial sustainability are the internal dimensions and socio-political and environmental sustainability are the external dimensions.

Even though PB can be seen as one tool for citizen participation, it has the potential to foster sustainability in multiple ways. PB, as a form of sustainable governance, requires a financially and administratively sustainable organizational process that results in the institutionalization of PB. It also includes thorough consideration of socio-political and environmental sustainability impacts of PB.

Academics are actively studying PB from various perspectives. However, most of this work has approached PB from the viewpoints of design and results of PB, and less is known about its institutional settings. PB has not yet been adequately studied in the context of sustainability, and there is a need to scrutinize PB as a form of sustainable governance.

The growing complexity of consumer engagement (CE) due to the impact of Internet of things (IoT) has been attracting significant attention from both academics and industry practitioners especially in recent times. Hence, understanding this phenomenon remains very crucial to the body of knowledge. This study conducted a systematic review on IoT and CE with the aim of proposing future research opportunities using the TCCM model.

Extant literature studies were systematically examined by sourcing high ranking ABS journals from EBSCO, ScienceDirect and Emerald. A total of 58 articles were included in the final analysis of this research.

The analysis established the need to conduct more research on CE due to the impact of new technological implementation in retail. The results further suggest the need for extensive research across African countries and emerging markets to enable broader empirical generalizations of research outcomes. Using the TCCM framework, the authors indicated directions for future empirical research.

This study exposes the current trends in CE and IoT. The results and analysis are both compelling and verifiable, hence, establishing a firm base of reference for future research in related fields.

The purpose of this paper is to offer a comprehensive overview of current research on customer behavior in the business-to-business (B2B) context and propose a research agenda for future studies. Despite being a relatively recent area of interest for academics and practitioners, a literature review that synthesizes existing knowledge into coherent topics and outlines a research agenda for future research is still lacking.

Drawing on a systematic literature review of 219 papers and using a text-mining approach based on the Latent Dirichlet Allocation algorithm, this paper enhances the existing knowledge of B2B customer behavior and provides a descriptive analysis of the literature.

From this review, ten major research topics are found and analyzed. These topics were analyzed through the lens of the Theory, Context, Characteristics and Method framework, providing a summary of key findings from prior studies. Additionally, an integrative framework was developed, offering insights into future research directions.

This study presents a novel contribution to the field of B2B by providing a systematic review of the topic of customer behavior, filling a gap in the literature and offering a valuable resource for scholars and managers seeking to advance the field.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.