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This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

The main goal of this paper is to study the specific characteristics of the performance of companies in the metallurgical sector, in the northern region of Portugal.

To achieve this aim, the authors have used data from 325 companies manufacturing metal products, except machinery and equipment (CAE Rev.3 25) and 27 companies that manufacture machinery and equipment (CAE Rev. 3 28). The models were estimated by using the panel data methodology for the period between 2011 and 2019. Specifically, the estimation method of the generalized method of moments system (GMM system) proposed by Arellano and Bover (1995) and Blundell and Bond (1998) was used.

The results show that the main decisions on the performance of metallurgical companies in Northern Portugal depend on the dimensions of sales in the domestic market (SDM), sales in the community market (SCM), and sales in the foreign market (SFM) and also highlight that the signal and significance of the specific variables depends on how the different stakeholders understand performance.

As far as the authors know, this is the first study to comparatively analyze the two metallurgical databases in Portugal. Despite the huge difference in the size of the sample, this study’s results show that in an era of paradigm shift about what business objectives should be, stakeholders are still not environmentally aware and the social dimension is only considered by shareholders, but not yet by the manager and the general community.

Increased competition and the constant need for companies to differentiate make markets more competitive and consumers more demanding when making purchasing decisions. Consequently, companies recognized the importance of marketing and economics, which has gradually replaced its transactional practices, focused essentially on a single transaction, with relational practices, in which the customer is considered an integral part of the process. Creating long and profitable relationships has become a business priority and the use of tools such as customer relationship marketing (CRM) has become crucial. With the increasing importance of health and wellness tourism, thermalism has become a very competitive product wanted by tourists who need treatments that are not available in their country due to lack of availability or because they are quite expensive. Since tourism is integrated in the services sector, a set of relational marketing strategies can be applied to establish and maintain relationships with tourists. Therefore, it is important to understand how relational marketing can improve health and wellness tourism. Based on a combination of theoretical and practical research, this chapter explores the dynamic system and mechanism of innovation and development of relational marketing strategies in specific contexts of tourism (i.e. health and wellness tourism) considering cross-border (i.e. Northern Euroregion of Portugal and Galicia). From an interdisciplinary perspective, the chapter presents insights for marketing and tourism (health and well-being) and for the economic development of territories (i.e. cross-border regions).

The purpose of this study was to examine entrepreneurs’ learning before, during and after entrepreneurial failure and understand the relationship between learning and recovery from failure.

A qualitative multiple case study was carried out based on entrepreneur interviews who have experienced the failure of their businesses.

The study finds that entrepreneurs learn both during the company’s lifespan and post-failure, with distinct types and intensities of learning at different life cycle phases. It highlights the link between learning and emotions during the failure process, revealing entrepreneurs’ limited awareness of their knowledge gaps, particularly during successful business phases, and shows the difference between women and men.

One limitation of this study is that the companies are all located in northern and central Portugal, and the number of entrepreneurs starting new ventures post-failure is limited. Another is a lack of comprehensive measurement of the economic impact, especially on the health of individuals who have experienced the impact of failure. The absence of concrete data hampers understanding and the development of targeted support mechanisms for these individuals.

This study stands out for its unique approach, thoroughly exploring the intricate, profound and significant experiences during a crisis, such as a business failure, from the entrepreneurs’ perspective. It delves into their learning processes before, during and after the failure, providing a comprehensive understanding. This study evidence that significant learning occurs during the operation of the business, and not during or after failure, due to the limitations imposed by the pain and disorientation it causes. Therefore, if recovery does not occur, learning does not happen either. It also highlights the differences between women and men in their learning experiences, adding a new dimension to the research.

This study aims to present how an inter-organisational cooperation network can contribute to the competitive performance of higher education institutions (HEI) and also to students’ academic performance. The intention is also to examine how knowledge-sharing processes should develop to meet the needs of maintaining cooperation networks.

This study adopts a qualitative approach, using the case study (network) method. The data were collected through semi-structured interviews, group interviews and documentary analysis. The convenience sampling technique was used. Data analysis was carried out through a data triangulation process.

The general benefits arising from cooperation networks are encouraging. The HEIs improved not only through creating an environment that supports learning processes and knowledge-sharing efficiently, but also through cooperation between students and lecturers.

The cooperation network experience studied here can be used by other universities or HEIs as an approach/strategy to launch a cooperation initiative in order to increase levels of knowledge, learning, innovation and competitiveness. The results also help university or HEI leaders to understand the importance of academic cooperation networks, letting them form innovative teaching strategies that stimulate academic and competitive performance, as well as economic growth.

The central elements of originality lie in advancing a new vision of cooperation networks, creating a new, innovative framework that considers the dimensions presented from the theoretical and practical point of view. The framework helps to understand what is necessary for network cooperation to develop and create value for HEIs. Combining different perspectives of the cooperation network inevitably represents a significant innovation.

Based on the comprehensive definition of accounting of Carnegie et al. (2021a, 2021b), this study examines how visual imagery can expand and enhance accountability to stakeholders and create room for more human-centric accounts. This study aims to understand how this use can elucidate and prompt interpretations of rhetorical features aimed at envisioning legitimacy and being perceived as accountable.

Following a methodological interpretative approach, this paper draws on a qualitative case study based on a Portuguese charity, the Santa Casa da Misericordia do Porto, from 2019 to 2021, including the COVID-19 crisis period, analysing visual rhetoric in annual and sustainability reports.

The study illuminates how the visual images interact and evoke shared cultural understandings, shaping meanings that can symbolically foster organisational legitimacy and envisions accountability. These symbolic and emotive elements capture and make visible social impacts and reflect broader societal concerns.

The study of visual images within the accounting context can enrich the understanding of accounting as a technical, social and moral practice, while expanding the scope of accountability and promoting a more human-centred approach to accounting. It also adds to the literature on the persuasiveness and rhetoric of accounting and reporting visualisations and on charities’ accountability in crisis period.

This study aims to investigate the influence of the theory of planned behavior (TPB), innovation and sustainability, through environmental awareness, in the formation of entrepreneurial intention (EI).

Based on the alignment between theoretical axes, such as the theory of planned behavior, adaptation–innovation theory and the environmental axis of sustainability, quantitative research was developed with students from Brazilian and Spanish universities. We obtained a sample of 686 university students enrolled in courses related to management in both countries. Data analysis included exploratory factor analysis and logistic regression.

Our results revealed that the constructs of TPB (personal attitudes and perceived behavioral control) influenced EI, excluding subjective norms. Innovation had an influence on the EI of students from both countries. In Brazilians, valuing change predicts EI, highlighting the importance of flexibility. Conversely, Spaniards emphasize originality, valuing uniqueness and creativity as drivers of EI. Sustainability, via environmental awareness, did not influence EI.

With this study, we aim to encourage policies and practices aimed at higher education institutions globally, to broaden the understanding about the importance of environmental, innovative and social studies and practices aligned with the context of entrepreneurship. The final aim is to enhance social and environmental benefits generated by future entrepreneurs.

Consumer choices are influenced by available resources, and time is increasingly recognised as a valuable and scarce resource. This study aims to assess the effect of chronic time pressure (CTP) on the desire to stay in retail venues (DTS), considering the mediating role of utilitarian and hedonic shopping motivations and the moderating role of time management (TM); and examine the role of DTS in enhancing the shopping outcomes of satisfaction, patronage intentions and positive word-of-mouth (WOM).

Two survey-based studies were conducted, employing structural equation modelling (SEM) and Hayes’ PROCESS Model No. 1 to test the proposed model.

The findings indicate that CTP does not have a direct impact on shopping utilitarian motivations or DTS. However, it has a direct effect on hedonic motivations that mediate the path from CTP to DTS. In addition, TM positively moderates both paths from CTP and hedonic motivations to DTS. Finally, the results demonstrate that reinforcing shopper DTS leads to increased satisfaction, patronage intentions and positive WOM.

Based on the findings, theoretical contributions and actionable managerial implications regarding how to leverage CTP and TM to enhance shopper engagement and retail venue outcomes are discussed.

While prior research has often focused on situational time pressure, this study concentrates on CTP and examines the impact of perceived time constraints and feeling rushed on utilitarian and hedonic shopping motivations and DTS. Moreover, the study tests the moderating role of TM and provides evidence that DTS leads to other desirable shopping outcomes.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Learning from experience is critical to the success of entrepreneurial ventures. But when such businesses fail, it is often devastating to the extent that no learning takes place. Education can equip entrepreneurs with the greater knowledge and understanding to help develop capabilities that will boost resilience and enable them to better manage the failure.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.