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The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

The framework was grounded in the relevant literature and the CSRD requirements.

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Linkages play a strategic role in improving actor disposition and resource density in university–industry ecosystems. Due to the importance of interconnected ecosystems for the development of engaged universities, applying the service-dominant logic (SDL) perspective, the authors aim at developing theory on linkages that lead to a higher level of actor commitment and in turn result in increased actor disposition and greater resource density.

Data from semistructured interviews from four in depth case studies, known internationally as successful cases of university linkages development (Columbia Lab-to-Market Accelerator Network, Oxford University Innovation, Auckland Uniservices and the Münster Center for Interdisciplinarity), undergo qualitative analysis according to the Gioia methodology.

The results represent a contribution to the theory, as they highlight the strategic role of linkages in improving actor disposition and increasing resource density. Due to its shown importance, linkage is an element to be considered on its own in the innovation ecosystems configurations in the context of universities.

The results of the research have implications for university management, since they focus on how resources are mobilized and linked. The interactive roles of actors in ecosystems imply that the locus of value creation moves beyond the borders of the organization toward the linkages. Strategies for managing university–industry linkages (UIL) are presented.

To date there has not been sufficient theoretical or empirical contribution in the university–industry ecosystem context about the role of linkages to improve resource density through increased actor disposition.

Understanding how firms manage multiple stakeholders is an academic and business call. This paper aims to describe a firm’s processes to implement a stakeholder value creation system, defined as the firm’s processes to create appropriate value with multiple stakeholders.

The authors based their investigation on a conceptual framework extracted from a previous literature review. From there, the authors conducted qualitative empirical research designed as a multiple-case study. In-depth interviews with 47 people from 11 different firms are the key source of this study.

This paper proposes a framework demonstrating how a firm can implement a stakeholder value creation system. Results pointed to three processes: value creation, distribution and capture. Value distribution mechanisms are drivers for both value creation and capture processes. The system is a set of multiple flow relationships between the firm and its stakeholders.

This research is limited to the Brazilian context.

The stakeholder value creation system is composed of seven elements: walk-the-talk organizational behavior, stakeholder business model, societal non-attended need, stakeholder preference matrix, stakeholder bargaining power, retention of rents and governance mechanism. Managers may design their firm’s unique processes using these elements as drivers.

The present investigation demonstrates that societal issues matter for firms to formulate strategies that positively impact their economic, social and environmental results.

The authors investigated competitive strategy concepts of value creation and appropriation from a combination of resource-based and stakeholder theories and a system perspective. The framework of this study consolidated both theories’ ideas from a complementary perspective. The authors suggest managers and academics should adopt the power of the “AND” position instead of the “OR” trade-off position.

This paper aims to discuss the capability of current governance models to achieve the sustainable development goals (SDGs) in the tourism sphere and propose a broad model of governance to support the SDGs agenda.

The paper reviews the existing literature and uses it as a basis for developing a model of governance. The proposed model is inspired by recent studies that discuss the implementation of the SDGs agenda in tourism and on Fennell’s (2019) framework for tourism ethics.

The study proposes a multi-level model of governance that espouses the need for a stronger supranational system that curtails the power of both governments and the private sector. It also emphasizes the need to identify hypernorms that delimit the capacity for action at the various levels and which are determined by accessing varied stakeholders’ views within this system at the international level.

This paper proposes a model of governance for the implementation of the SDGs as a foothold for future discussions. It highlights the main challenges that may be faced in the implementation of such a system and suggests several avenues for future research.

The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between control combinations and organizational results and analyze the relationships between the variables attributed to the marketing managers and with marketing control combinations. Decisions involving marketing control combine formal and informal mechanisms and generate control systems that have a favorable relationship with organizational results.

The paper is based on 301 cross-sectional surveys among marketing managers. The classification procedure based on metric distance was implemented to identify the marketing control combinations. A hierarchical cluster analysis was carried out with perceptions about formal and informal control, to validate the control combination classifications. Finally, a discriminant analysis and ANOVA test were carried out for exploring factors associated with the managers. The data analysis was supported by IBM SPSS Statistics 24 software.

The authors found evidence that, when managers perceive high-control systems, the perception of non-financial and financial results is always better, but the presence of high-clan control also returns optimal results. In addition, the manager's satisfaction levels and work motivation are higher with high control systems than with other control systems.

This study contributes to the existing knowledge by providing a broader empirical basis to extend conceptual frameworks about marketing control combinations that emerge in practice.

企業設置營銷控制系統來進行營銷控制,這可讓市場經理能改善其營運決策和組織成果。本文擬確定控制合併與組織成果的關係;本文亦擬分析涉及市場經理的變數與營銷控制合併的關係。涉及營銷控制的決策會結合正式和非正式的機制,而這些決策會帶來與組織成果有良性關係的控制系統。

本研究乃基於對市場經理進行的301項橫斷調查。研究人員實施基於度量距離的分類程式,來確定營銷控制合併;為了證實有關的控制合併分類是正確的,研究人員就對正式控制和非正式控制的觀感和看法、進行了階層式分群法分析;最後,研究人員進行了判別分析和變異數分析 (ANOVA), 以探索與經理有關聯的因素。有關的數據分析得到IBM公司的SPSS (統計產品與服務解決方案) Statistics 24 (統計軟體) 的支持。

我們證實了、若主管感知高控制的系統,其對非財務結果和財務結果的看法必會較好的,但高社群控制亦會帶來最佳的結果。我們亦證實了高控制系統,較其它控制系統,更能提高主管的滿意程度和工作動機。

本研究提供了一個更廣闊的經驗基礎,以擴展涉及在實踐中出現的營銷控制合併的概念框架,就此,本研究豐富了這方面的知識。

Although many attempts to discover key segments of sport spectators have been extant, little segmentation effort has been made to reflect pandemic situations such as the COVID-19 pandemic. The purpose of this research is twofold: (1) to classify sport spectators into key segments based on perceived risks associated with a mass-gathered sporting event during the COVID-19 pandemic and (2) to identify each segment’s profiles.

Questionnaire surveys of spectators attending a Japanese rugby game during the COVID-19 pandemic (January–June 2021) were conducted (n = 1,410). A combination of hierarchical and non-hierarchical clustering methods was executed.

The results revealed the five-cluster solution as the optimal number of clusters representing the samples (i.e. spectators with extremely low-risk perception, those with low-risk perception, those with moderate-risk perception, those with high-risk perception and those with higher social risk perception). This five-cluster solution showed sufficient stability and validity. Moreover, each segment had different profiles regarding three background aspects – demographics, psychographics and behavioral variables.

This study is the first effort to segment sport spectators based on perceived risks associated with a mass-gathered sporting event in the pandemic situation. Despite extensive segmentation studies to explore sport fans, contribution reflecting the post-crisis situations is scant. Therefore, the findings provide insight into this realm by providing a new viewpoint for understanding sport spectators during a possible future pandemic era.

The global market for cloud gaming is growing rapidly. How gamers evaluate the service quality of this emerging form of cloud service has become a critical issue for both researchers and practitioners. Building on the literature on service quality and software as a service, this study develops and validates a gamer-centric measurement instrument for cloud gaming service quality.

A three-step measurement instrument development process, including item generation, scale development and instrument testing, was adopted to conceptualize and operationalize cloud gaming service quality.

Cloud gaming service quality consists of two second-order constructs of support service quality and technical service quality with seven first-order dimensions, namely rapport, responsiveness, reliability, compatibility, ubiquity, smoothness and comprehensiveness. The instrument exhibits desirable psychometric properties.

Practitioners can use this new measurement instrument to evaluate gamers' perceptions toward their service and to identify areas for improvement.

This study contributes to the service quality literature by utilizing qualitative and quantitative approaches to develop and validate a new measurement instrument of service quality in the context of cloud gaming and by identifying new dimensions (compatibility, ubiquity, smoothness and comprehensiveness) specific to it.

Coastal cities offer great ecological, cultural and economic benefits due to their tourism potential. The objective of this research is to (1) identify tourists' post-pandemic motivations, (2) establish a post-pandemic demand segmentation and (3) determine the relationship between post-pandemic segments and loyalty.

This study was carried out in Lima, Peru, a tourist destination on the Pacific Ocean coast. The sample was collected between June and July 2020, during the coronavirus disease 2019 (COVID-19) pandemic. In total, 354 valid questionnaires represented the sample size of this quantitative study. For data analysis, factor analysis and K-means non-hierarchical clustering were used.

The results show four post-pandemic motivational dimensions in coastal cities: “novelty and escape,” “learning and culture,” “destination safety” and “service safety.” Likewise, there are two post-pandemic segments in coastal cities: “safety seekers” who want to feel safe at the destination and with its services, and “multiple motives,” motivated by several reasons simultaneously, such as safety, novelty and escape, and learning and culture. The multiple motives group shows higher return intentions, making it a crucial post-pandemic segment in coastal cities.

The limitations of the present study were the online sampling and the timing when collecting the data since the demand can vary due to seasonal reasons.

Since coastal cities have natural and cultural attractions appealing to many travelers, they should adopt the necessary biosecurity measures to attract the safety seekers’ segment, who wants to feel safe at the destination and with its services. Similarly, the multiple motives’ segment favors safety over other recreational activities in the coastal area, so it is necessary that activities such as sports on the beach, walks, observation of flora and fauna, navigation and interaction with the community, meet the required biosecurity standards.

The results will be used to plan the following actions in coastal destinations and meet the tourists’ demands when this health crisis ends.

In this context, up to date, demand segmentation by motivations in coastal cities during the COVID-19 pandemic has not been investigated. Such a study will help to obtain post-pandemic results regarding the tourism demand for these destinations. To date, there are no studies in coastal cities that analyze demand segmentation and its motivations for the post-COVID-2019 pandemic.

This study aims to examine the performance implications of an information governance (IG) framework for managing, controlling access to and securing information, focusing on (1) the performance benefits of an organization's IG orientation and (2) how the configuration of IG orientation and supply chain (SC) strategy type relate to performance outcomes.

This study leverages multiple secondary sources for US hospitals, serving as the context for the study. It also employs cluster analysis to develop an SC strategy taxonomy, namely sophisticated and delivery-focused SC strategies. The proposed research model is tested using a robust regression to mitigate the influence of outliers and produce more accurate estimates.

IG orientation is positively associated with financial performance and patient experience, and IG-oriented hospitals with a sophisticated SC strategy realize more financial benefits and achieve better patient care experiences compared to other configurations. Regardless of SC strategy type, IG-oriented hospitals offer better care experiences than non-IG-oriented hospitals.

This paper offers empirical evidence that a hospital's IG orientation and SC strategy jointly affect financial outcomes and patient experience. For hospitals, an organization-wide framework for governing information streamlines both intra- and inter-organizational information flows and improves care delivery throughout a patient's care experience.

This is one of a few studies that empirically examine the performance implications of governance of information in the domain of supply chain management (SCM). This study also develops an SC strategy taxonomy for the healthcare context and offers a springboard for research in service SC strategy.

The purpose of this paper is to nurture reflections on the colonization of the future in the present with a particular focus on Africa. This paper aims at exploring how participatory research and particularly anticipatory action research can contribute to a decolonising process.

Considering the future as a public good, this paper develops a reflection on the colonization processes that can turn it into a club or a private good. This paper mobilizes the notions of participatory knowledge production and local action research as a way to decolonize the future and empower imagination. This paper revisits the tenets of participatory action research as a means to achieve this objective and discusses the main features of a non-colonial anticipatory action research in the context of African futures.

This paper highlights the challenges associated with connecting anticipatory endeavours focusing on action research, the creation of collective intelligence and co-design, with the intention of encouraging the decolonisation process. It includes design principles and anticipates a possible process of counter-decolonization.

This is a conceptual paper, which does not provide field-tested evidence. Yet, the authors hope it serves as an input enabling to design methodologies that will prevent the colonisation of the future when engaging in future-oriented research activities in Africa and elsewhere.

This paper provides an integral approach to the colonisation of the future, as a renewed old question. This paper also connects this process with a reflection on the nature of what could be non-colonizing anticipatory action research.