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Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.

Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.

Using a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.

The study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

We identify lessons from a project sponsored by a large charitable trust, which sought to build capability for end-of-life (EOL) care in Hong Kong through interdisciplinary and multi-agency collaboration.

An in-depth case study drawing on 21 in-depth interviews with diverse stakeholders was conducted. Lyman et al.’s (2018) model of organisational learning (OL) in healthcare settings was applied to analyse the relative emphasis on particular contextual factors and mechanisms, and to identify outcomes perceived to have been achieved.

Infrastructure such as materials for assessment and education received the most emphasis among the contextual factors and deliberate learning such as training sessions received the greatest attention among the mechanisms. While perceptions indicated that desired outcomes were being achieved in terms of social impact, there were relatively few mentions of “soft” factors such as enhanced motivation, leadership or OL skills among staff.

This study extends the literature on how to create valuable social impact through OL. While prior studies have examined social impact in terms of solutions for social and environmental problems, ours is one of the few that examines how improvements are made to organisations’ capability to deliver such impacts in the context of healthcare.

Artificial intelligence (AI) has become a pivotal technology in both marketing and daily life. Despite extensive research on the benefits of AI, its adverse effects on customers have received limited attention.

We employed meta-analysis to synthesise effect sizes from 45 studies encompassing 50 independent samples (N = 19,503) to illuminate the negative facets of AI's impact on customer responses.

Adverse effects of AI, including privacy concern, perceived risks, customer alienation, and uniqueness neglect, have a negative and significant effect on customers' cognitive (perceived benefit, trust), affective (attitude and satisfaction) and behavioural responses (purchase, loyalty, well-being). Additionally, moderators in AI (online versus offline), customer (age, male vs. female), product (hedonic vs. utilitarian, high vs. low involvement), and firm level (service vs. manufacturing) and national level (individualism, power distance, masculinity, uncertainty avoidance, long-term orientation) moderate these relationships.

Our findings inform marketing managers about the drawbacks of utilising AI as part of their value proposition and provide recommendations on how to minimise these effects in different contexts. Additionally, policymakers need to consider the dark side of AI, especially among the vulnerable groups.

This paper is among the first research studies that synthesise previous research on the dark side of AI, providing a comprehensive view of its diminishing impact on customer responses.

After completion of the case study, students will be able to understand the format of for-profit social enterprise working for menstrual hygiene sustainability and its contribution toward U.N. Sustainable Development Goals, to appreciate the company’s alignment with the triple bottom line framework, to analyze the blue ocean mechanism that the company has developed to create an impact and to critique the strategies the Asan Cups company could adopt to increase its market share and growth.

Asan Cups was a for-profit social enterprise founded by Ira Guha in 2021. The company crafted reusable menstrual cups from liquid silicone, sporting a patented design in India, the UK, Europe and the USA. Successfully retailing its products in India, the UK and Europe, Asan Cups operated on a bootstrap model with a compact team of four, led by its visionary founder. From the get-go, the company embraced a compelling 1-for-1 donation initiative. For every cup sold, Asan Cups generously donated another to women who could not afford it. Collaborating with nongovernmental organizations, schools, educational institutions and social workers, the company spearheaded campaigns to heighten menstrual hygiene awareness. This proactive approach aimed to boost the acceptance of menstrual cups among rural women and championed the cause of environmental sustainability. The company did not just stop at providing an eco-friendly alternative. Asan Cups fervently educated the masses on the detrimental environmental impact of traditional disposable period products like sanitary pads and tampons. Fast-forwarding to 2023, Asan Cups had garnered approximately 30,000 users, with the adoption rate steadily climbing. The company strategically used an education-intensive model to foster awareness about period products in collaboration with partners nationwide. However, being a for-profit entity, the founder, Guha, was at a crossroads. Balancing the need for profitability, there was mounting pressure to explore additional revenue streams and expand operations and market reach. The dilemma loomed large: opt for a quicker marketing strategy or stay true to the company’s foundational education-centered approach. This case study delves into the dynamic strategies, impactful operations and growth scenarios Asan Cups navigated since its inception. It examines the pivotal choices faced by the founder and explores potential strategies for sustained growth.

This case study can be used at both undergraduate and master’s levels. The case study will be handy for strategic management and business strategy courses and can also be used for social entrepreneurship, marketing and entrepreneurship courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

This study combines the TAM and UGT frameworks to investigate how Vietnamese students' views of ChatGPT and intrinsic needs affect their intentions to use it for education (via variables including perceived ease of use, perceived usefulness, novelty, information seeking and academic content creation). We will employ TAM theory (Davis, 1989) and UGT theory to elucidate university students' motivations for utilising ChatGPT in Vietnam. Simultaneously, we aim to address the limitation stemming from data uniformity. Our research will make a substantial contribution to the understanding of researchers regarding the use of ChatGPT and its varied consequences as it grows and develops.

This study was conducted at a private university in Vietnam with an estimated population of 15,000 students. One of Vietnam’s top private information technology institutions requires its students to use a variety of information and communication technologies (ICTs) on a regular basis to facilitate and enjoy their academic pursuits (Ngo, 2024; Nguyen). Students who are familiar with ChatGPT and have access to it for educational purposes are the ones that were chosen. This research is a quantitative study that utilises primary data through a survey method. Participants answered a questionnaire online through the Google Form platform sharing via social media platforms from October to December 2023. The questionnaire was divided into two sections: the first contained screening questions and demographic information and the second had five-point Likert-scale questions that measured the study’s components. Two screening questions are used to separate out the intended responders. (i.e. “I have heard the name ChatGPT” and “I know about ChatGPT”) were set to find whether the participants had any knowledge of ChatGPT. If participants were unaware of ChatGPT, their responses were not included in the study. A total of 283 responses were received. The participant’s demographic information is shown in Table 1. It is believed that a sample size of more than 200 provides adequate statistical power for data analysis in structural equation modelling. It is evident that the 283-sample size in this study is adequate to evaluate the research hypothesis and the fitting model. 42.9% of the 283 research samples were made up of men, while 57.1% were women. Business administration accounted for 40.1% of survey respondents, followed by information technology (25.2%) and English language (14.5%). The average ChatGPT usage time of respondents was 56 min in a single use. The study sample’s average age is 20–72 years old.

The present study contributes to the existing AI chatbot literature in the educational industry in several ways. First, this study addresses a gap in the literature by investigating the factors that influence students’ ITU ChatGPT for educational purposes in Vietnam. Using the extended model, we investigated factors influencing students’ intentions to use ChatGPT. It integrates three motive factors of the UGT (ACT, IS and N) with the core factors of TAM (PeoU and PU). The integrated framework’s findings indicate that in a Vietnamese educational setting, ChatGPT is a novel technology that should be considered in conjunction with PU and PEoU.

First, only Vietnamese students make up the research sample. To increase the relevance of the findings, it is advised that future research look at the study model in various geographic regions. Second, the present investigation’s constraints arise from the lack of clarity about the Chat GPT version utilised by the respondents, specifically whether it was the free or premium edition. Furthermore, the limited duration of the survey presents an obstacle to gathering thorough data. Due to their reliance on the particular features and functionalities of the Chat GPT version used, these restrictions may have an effect on the researcher’s objectivity. Furthermore, the limited survey time may curtail the coverage of the collected answers, particularly considering that our survey predominantly focuses on business administration students, thus limiting the diversity and richness of the gathered data. We recommend that future studies should conduct comparative research between different versions of GPT Chat, including free and paid variants that can provide valuable insights into potential differences in performance and results. Such analysis can provide a deeper understanding of the strengths and limitations of different GPT Chat versions. Third, because the study focused on behavioural intention, actual usage and post-usage behaviour may not be covered by the findings. To gain a deeper understanding of users' actual behaviour, we suggest doing research on their usage and post-usage behaviours.

The findings will assist service providers and legislators in determining critical variables and influencing students' incentives to use ChatGPT in educational settings that use constructivist teaching methods. As a result, the information will assist service providers in creating AI chatbots that are more user-friendly, visually appealing, efficient, safe and convenient for education. Governments, in conjunction with service providers, have the potential to significantly accelerate the adoption of AI-based chatbots by highlighting their ethical and sustainable use. The findings demonstrate that students' ITU towards ChatGPT is substantially impacted by PU and PEoU. It is recommended that service providers emphasize the advantages and ease of use of AI chatbots in order to draw new clients. Additionally, in order to promote ChatGPT or related technologies, marketers should concentrate on raising the technology’s perceived novelty value. This is because people are open to new technologies as long as they believe they are interesting and innovative.

ChatGPT is an advanced AI-powered chatbot that has the potential to advance and revolutionize the learning and teaching process. This study attempted to look at the elements that lead students to want to use ChatGPT from an academic standpoint by combining the UGT and TAM. For practitioners, academics and educators, the findings provide a solid knowledge of and encouragement for the sustainable use of such AI tools. Despite having important practical consequences, the study contains a number of limitations that indicate possible research gaps that should be filled by further investigation.

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

This paper aims to explore the impact of fourth-party logistics (4PL) adoption on the agility, adaptability and alignment (AAA) capabilities within humanitarian supply chains (HSCs).

Semi-structured interviews with individuals from a large non-government organisation were combined with secondary data to assess the influence of 4PL adoption on AAA capabilities in HSCs.

The results indicate that HSCs exhibit some of the AAA antecedents but not all are fully realised. While 4PL positively affects the AAA capabilities of HSCs, its adoption faces challenges such as the funding environment, data security/confidentiality and alignment with humanitarian principles. The study suggests an AAA antecedent realignment, positioning alignment as a precursor to agility and adaptability. It also identifies three core antecedents in HSCs: flexibility, speed and environmental uncertainty.

The study shows the positive impact 4PL adoption can have on the AAA capabilities of HSCs. The findings have practical relevance for those wishing to optimise HSC performance through 4PL adoption, by identifying the inhibiting factors to its adoption as well as strategies to address them.

This research empirically explores 4PL’s impact on AAA capabilities in HSCs, highlighting the facilitating and hindering factors of 4PL adoption in this environment as well as endorsing a realignment of AAA antecedents. It also contributes to the growing research on SC operations in volatile settings.

Traditional purchasing best practices primarily follow a commercial logic and may not necessarily be applicable for social enterprises (SEs) supplier selection. This study examines how SEs focused on poverty alleviation select suppliers amidst competing institutional logics to achieve both social impact and economic performance.

A grounded theory methodology is applied to guide semi-structured interviews with 18 fair trade verified SEs. Constant comparison methods aided in determining the point of data saturation was reached.

The results of this study indicate that SEs select marginalized suppliers based on implicit criteria that is initially based on social-welfare logic and then through a blend of commercial and social-welfare logic based on company structure.

This study is the first to reveal that SEs addressing social issues do not follow the traditional criteria for supplier selection but have their own unique selection criteria when selecting suppliers.

Student engagement has become increasingly significant in sustainability education for engineers because it enables future engineers to develop competencies, knowledge and values relevant to acting for sustainability. Therefore, this paper aims to examine characteristics of student engineer engagement with sustainability and to discuss the meanings of this concept.

To build a more holistic picture of student engineer engagement with sustainability, this study followed a literature review approach to search, screen and appraise relevant journal articles on this topic. As a result of this research, 30 articles were identified as eligible.

Based on the theoretical framework for student engagement with sustainability, newly synthesized here, and the content analysis of the 30 papers included in this study, four patterns of engagement were identified: intrapersonal engagement, inter-relational engagement, engagement as connection and disconnection and situated engagement.

This review provides practical recommendations about how to support the engagement of student engineers with sustainability at the levels of the individual, staff, educational programmes and associated curricula. Future research directions are also discussed.

This study contributes a theoretical framework synthesizing student engagement theory with sustainability education. It also describes current characteristics of student engineers’ engagement with sustainability.