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The authors investigated the factors influencing consumer evaluations of advertisements for ethical luxury products that incorporate animal rights and protection concerns. The authors empirically examined how ethical messages influence advertisement persuasiveness through ethical consumer guilt and positively impact consumer evaluations of ethical luxury products. Furthermore, the authors explored the moderating role of consumers’ independent versus interdependent self-construals.

The authors conducted four experimental studies on the interplay among ethicality, luxury brand positioning and self-construal. Moderated mediation analyses revealed that moral emotions were responsible for the effect of ethical luxury advertisements that address animal welfare on brand attitude.

Advertisement messages signaling a luxury brand’s ethical efforts increase empathy through ethical consumer guilt, thereby generating favorable attitudes toward luxury products. However, this effect is limited to consumers with independent self-construal in South Korea and the United States of America.

The authors offer novel insights into the roles of ethical consumer guilt and empathy in the positive effects of ethical messages from luxury brands. Furthermore, the authors identified brand type and self-construal as boundary conditions for the effects observed across different consumer groups and markets.

The United Nations member countries adopted a set of 17 sustainable development goals (SDGs) to achieve a better and more sustainable future for all. It encourages the use of sustainable practices during new product development (NPD). Competitiveness has put pressure on organizations to maintain their market share and look for new approaches related to NPD. The current study aims to focus on creating a framework that can help to achieve the SDGs by adopting agile new product development (ANPD) practices and Industry 4.0 technologies.

From the literature, various ANPD practices, Industry 4.0 technologies, performance metrics, their interconnection and their contribution toward achieving SDGs are extracted. The weights of selected Industry 4.0–ANPD practices are computed by robust best worst method (RBWM), and the Fuzzy-VIKOR method is used to rank the selected performance metrics. To test the robustness of the developed framework, sensitivity analysis is also performed.

The results show that among the various Industry 4.0–ANPD practices “Multi-skilled employees” have the highest weight followed by “Customer requirement analysis and prioritization.” Whereas for performance metrics, “The number of innovative products launched per year” is ranked first, with the “Average time between two launches” at second place.

This research contributes to the adoption of ANPD practices and Industry 4.0 technologies for the achievement of the business SDGs. The shortlisted Industry 4.0–ANPD practices will help in resolving the social and environmental issues. The set of performance metrics will help practitioners and managers to evaluate the performance of ANPD in the context of business SDGs.

This study adds to the understanding related to Industry 4.0–ANPD practices adoption. And to the best of the authors’ knowledge, it is believed that no similar work has been done previously and by using industry insights into technology components, this work contributes to valuable insights into the subject.

Battlefield tourism is a growing field in tourism research. However, it focuses primarily on an activity known as Dark Tourism, the visiting of places where tragedies or death took place. It includes the development of these sites as well. Cemeteries, internment sites, and memorials relating to death and depravity are the main features of battlefield tourism. Tourism development relies primarily on good infrastructure and an attractive (tourism) environment. As a niche tourism market, battlefield tourism can actively enhance the tourism product proposition of a destination. Identifying battlefield sites, incorporating them into battlefield tourism routes, and developing them as tourist attractions can act as an agent of tourism development. Battlefield tourists are mostly retired and have time to travel. They are also highly educated and fall into the high-income group. They are primarily interested in visiting existing battlefields, which indicates that battlefield tourism has the potential to act as an agent of tourism development and growth. For battlefield tourism developers, it would be essential to know their target market. Key factors in developing a successful tourism development plan for battlefield tourism are study preparation, determination of objectives, data gathering, analysis and synthesis, policy and plan formulation, recommendations, implementation, and monitoring. Battlefields need interpretation, development, marketing, and even commercializing to act as “storyteller(s)” of the past, add value to the more extensive tourism offering of a specific area, and act as an agent of tourism development.

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.

We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.

The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.

In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

This paper aims to evaluate the influence of relative social standing, society’s level of restrictions and consumption adequacy on life satisfaction as well as to examine the moderating effect that an environment of social deprivations can cause in this relationship.

The analysis uses data from 23,152 individuals distributed in 272 regions of 18 developing countries collected from the World Values Survey (WVS). Given the hierarchical structure nature of the data in a cross-country setting, the paper utilizes a multilevel linear mixed-effects model with cross-level interaction.

The results show that social deprivation, perception of inadequate consumption and lower social standing negatively affect life satisfaction. Likewise, social comparison and consumption adequacy are moderated by the level of social deprivation, showing that the effect of these variables on life satisfaction is more pronounced for individuals living in regions with a higher level of deprivation than for those living in more affluent societies.

This study enhances the comprehension of well-being within contexts characterized by elevated levels of social deprivation. Furthermore, it provides evidence that objective and subjective deprivations are not independent and antithetical concepts but act mutually in reducing individual well-being.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0623

This study aims to investigate the scientific impact of additive manufacturing in recent years, considering its evolution as an Industry 4.0 technology and also in the current context of Industry 5.0. For this aim, advanced statistics and scientometric tools have been used.

This study aims to explore the trends and impacts of additive manufacturing, focusing on its evolution and its relationship with Industry 4.0 and 5.0. For this purpose, a scientometric study and a meta-analysis of data extracted from the scientific Scopus database have been carried out. R programming and specific bibliometric software have been used to conduct the research. Initially, the data were evaluated from various perspectives, including sources, topics and impact indexes, to assess trends derived from the volume of publications, the impact of sources and affiliations, as well as the production segmented by country and the relationships between authors from different countries. Subsequently, a meta-analysis on keywords has been carried out using two distinct clustering methodologies: link strength and fractionalization. The results obtained were compared to establish a specific taxonomy of the AM subtopics, considering AM as a single body of knowledge related to Industries 4.0 and 5.0 paradigms. The analyses carried out have shown the impact and strong evolution of additive manufacturing as a field of knowledge at the world level, both from the point of view of manufacturing processes and from the point of view of materials science. In addition, some differences have been detected depending on the country. As a result of the meta-analysis, four different subtopics have been detected, some of which are highly related to other technologies and approaches in Industries 4.0 and 5.0 paradigms. Additionally, it establishes a comprehensive taxonomy for AM research, serving as a foundational reference for future studies aimed at exploring the evolution and transformative impact of this technology.

The analyses carried out have shown the impact and strong evolution of additive manufacturing as a field of knowledge at the world level, both from the point of view of manufacturing processes and from the point of view of materials science. In addition, some differences have been detected depending on the country. As a result of the meta-analysis, four different subtopics have been detected: one of them directly related to the use of recently developed Industry 4.0 technologies in additive manufacturing. The results provide a starting point for prospective studies to understand the evolution and disruption of this technology.

The paper is original and is based on data systematically extracted from scientific databases. Then, a specific methodology based on different advanced tools was applied for scientometric evaluation and meta-analysis.

Are divestitures really just the “flip side” of acquisitions? Both divestiture and acquisition are important processes for firm scope change. Frequently, these processes are considered to be “two sides of the same coin” wherein a divestiture is simply an acquisition performed “in reverse.” In contrast to this perspective, the authors submit that these two corporate strategic processes have fundamental differences in their motivations, implementation, and ramifications. Failure to recognize and address these differences could have serious consequences for firms, especially in the domains of capability development and deployment. In this chapter, the authors begin by recognizing the similarities between divestitures and acquisitions that have contributed to their “mirror image” reputations. The authors then identify and categorize the major differences between divestitures and acquisitions and explain how these distinctions can present significant challenges to firms when building and utilizing their corresponding divestiture and acquisition capabilities. Finally, the authors leverage these insights to develop not only suggestions for future research but also recommendations for firms to avoid succumbing to the fallacy of sameness between divestitures and acquisitions – and perhaps even successfully exploit it – when building, wielding, and honing the tools in their capability portfolios.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The chapter identifies the COVID-19 pandemic as not just a public health crisis but also an information crisis. The authors argue that a deeper understanding of the role of culture in information practices is critical for the future of research and theoretical development around humanity’s relationship to information (i.e., why information is or is not created, represented, avoided, sought, retrieved, used, shared, or hidden). This chapter highlights the Black Feminist Information Community (BFIC) framework, especially the voice and information aspect of the model in the context of community justice.