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Addressing Environmental, Social and Governance (ESG) issues has become a critical aspect of business strategy. Since ESG has primarily focused on ratings and measures for reporting, there is a scarcity of methods to assist stakeholders in better comprehending corporate risk and addressing ESG-related issues and problems. The purpose of this paper is to propose a new model to narrow the critical gap.

This study is based on several well-known structural frameworks for managing risks and projects in various industries. Two case studies on topics related to environment (E) and social (S) responsibility are used to demonstrate the practical implementation of the CEPAR® model.

The CEPAR® model, a trademarked five-step methodology (the Challenge-Evaluation-Planning-Action-Review model) was developed by the International Chamber of Sustainable Development (ICSD). The method and guidelines are outlined for easier appreciation by stakeholders of corporations to analyze ESG-related challenges and dilemmas, then able to make principled decisions, take actions, and review the outcomes. Each phase of the new model adheres to the theoretical and practical frameworks for problem-solving and decision-making, emphasizing the iterate process of addressing challenges, evaluating materiality, planning actions, taking actions, and reviewing the outcomes.

The new model is applicable for business corporations and organizations seeking to gain insight and tackle crucial ESG issues, ultimately improving their short- and long-term decision-making and business opportunities.

This study provides evidence that financial performance becomes a foundation of environmental, social, and governance (ESG) activities, and it will be appreciated positively by the market through the firm value. This examination is triggered by different views of ESG activities, such as philanthropy, doing business ethically, the indirect benefit for shareholders, or maintaining reputation. Therefore, it causes differences in ESG activity appreciation by market. Meanwhile, corporate social responsibility (CSR) activity is voluntary in Indonesia, so this activity aims to maintain reputation or avoid risk allegations according to environmental and social abuse. This study predicts that a stable firm’s financial performance concerns environmental and social issues. This study uses 139 companies from Indonesian Stock Market Data from 2013 to 2019, which fulfill the criteria of Thompson Reuters for ESG score. The empirical evidence shows that firm financial performance influences ESG score consistently as the antecedent. Further, ESG performance mediates the effect of firm financial performance on firm value. This research contributes to stakeholder theory, CSR practice, and good governance.

The purpose of this study is to understand the impact of top management team (TMT) processes on firm innovativeness. Firm innovativeness is critical for organizational survival. Yet, the authors’ understanding about the key determinants of firm innovativeness is limited, particularly concerning the role of TMT dynamics. Drawing on upper echelon’s theory, the authors develop and test hypotheses concerning the influence of two TMT processes, namely affective conflict and cognitive conflict, on firm innovativeness. They also explore the boundary conditions of TMT dynamics by examining the moderating effect of environmental uncertainty on the relationship between TMT conflict (affective and cognitive conflict) and firm innovativeness.

The authors collected survey-based data from TMT members in 171 information technology organizations based in India. They used multiple regression analyses to test the study hypotheses.

The empirical findings indicate that TMT affective conflict is negatively associated with firm innovativeness, whereas TMT cognitive conflict has a negative curvilinear relationship with it. Both relationships are stronger in firms operating in environments characterized by a high degree of uncertainty.

This study highlights the role of TMT conflict in the pursuit of firm innovativeness. Significantly, the study shows that both TMT affective conflict and cognitive conflict can affect firm innovativeness. However, their effectiveness is contingent on environmental uncertainty. This contributes to the firm innovation literature by clarifying how specific types of TMT conflict influence firm innovativeness in different environmental conditions.

Online aggression represents a serious, and regularly occurring, social problem. In this piece the authors consider derogatory, harmful messages on the social media platform, Twitter, that target one of three groups of women, Asians, Blacks, and Latinx. The research focuses on messages that include one of the most common female slurs, “b!tch.” The findings of this chapter reveal that aggressive messages oriented toward women of color can be vicious and easily accessible (located in fewer than 30 seconds). Using an intersectional approach, the authors note the distinctive experiences of online harassment for women of color. The findings highlight the manner in which detrimental stereotypes are reinforced, including that of the “eroticized and obedient Asian woman,” the “angry Black woman,” and the “poor Latinx woman.” In some exceptions, women use the term “b!tch” in a positive and empowering manner, likely in an attempt to “reclaim” one of the common words used to attack females. Applying a social network perspective, we illustrate the tendency of typically hostile tweets to develop into interactive network conversations, where the original message spreads beyond the victim, and in the case of public individuals, quite widely. This research contributes to a deeper understanding of the processes that lead to online harassment, including the fortification of typical norms and social dominance. Finally, the authors find that messages that use the word “b!tch” to insult Asian, Black, and Latinx women are particularly damaging in that they reinforce traditional stereotypes of women and ethno-racial minorities, and these messages possess the ability to extend to wider audiences.

For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers, i.e. those who sound the alarm after witnessing an illegal act in their organization. The purpose of this article is to review five historical phases of whistleblowing research. The authors analyze the themes covered by whistleblowing studies conducted over the past 50 years and draw a snapshot of the evolution of whistleblowing research.

The authors examine academic papers published between 1970 and 2022 and inventory the disciplines involved in the literature and changes in the definition of whistleblowing.

The findings show the progress made in academic research (especially for the accounting discipline) regarding whistleblowing. The themes covered by academic studies became progressively diverse. However, this broader scope limited the depth of analysis and the level of self-criticism in the academic research. All but a few articles fail to view whistleblowing in light of its actual level of complexity, and the rationale behind limiting the definition of whistleblowing can only increase this myopia. Although most academic studies have adopted Near and Miceli (1985) definition of whistleblowing, the literature has yet to reach a consensus. Indeed, the analysis shows that Near and Miceli’s (1985) definition of whistleblowing is incomplete and narrow by today’s standards, not to mention out of step with regulators’ needs.

The main contributions are offering a big picture of whistleblowing academic research's evolution and proposing a more complete and updated view of this act.

While significant empirical work exists around the conceptualization of the notion of market orientation, as well as its relation to company performance, little empirical work has attempted to sketch how a firm's behavior alters when the principles of market orientation are adopted. In this study, the authors investigate empirically the notion of market orientation continuum, according to which companies can be classified depending on the degree of adoption. Next, the behavioral implication of the company's position on the continuum is investigated. Moreover, the role of the company's market environment in explaining the degree of market orientation adoption and its classification along this continuum is also assessed. Finally, the behavioral consequences of this classification are considered.

The purpose of this paper is to highlight the application of Interpretive Structural Modeling (ISM) to analyze the barriers in implementation of Total Productive Maintenance (TPM). TPM is explained in brief with emphasis on maintenance programs to improve quality of products, reliability of processes and reduction in cost. Barriers in implementation of TPM are also discussed. Concept of ISM and steps in developing ISM are described in detail. The authors then illustrate the research methodology which involves applying ISM to analyze barriers in TPM.

The paper starts off by describing the concepts of TPM and ISM. Barriers in implementation of TPM are discussed. It explains ISM as a methodology to understand the underlying interrelationship among the inhibiting factors. The authors draw up an action plan to carry out research on the usage of ISM to study the TPM inhibitors, to develop an integrated model to establish the relationship among the different TPM inhibiting factors and to suggest action plan to mitigate these factors.

Interpretive Structural Modeling (ISM) can be used to analyze the driving and dependence power of the variables inhibiting implementation of TPM. The barriers to implement TPM are described with detailed explanation. The complexity of the problem and the degree of interconnection among the variables can be found out. This will help Managers take action on mitigating the barriers.

By analyzing the interrelationships among the barriers and their strengths, management can chalk out the strategy to implement TPM in an organization. Management will become aware of the barriers which have the maximum influence and then can act accordingly to mitigate these barriers. This will help in implementing TPM faster and in an organized manner.

Many authors have used ISM to study various issues. A couple of authors have used ISM to determine barriers in implementation of TPM. The authors feel that most of the papers describe ISM in brief making it slightly difficult for readers to understand. This paper aims to explain elaborately step-by-step on how to develop an ISM making it easier for researchers to understand the ISM concept. Even though there are papers on TPM and difficulties in implementation of TPM, this paper explains the barriers in implementing TPM based on the experience of the corresponding author having worked in the refinery industry.

While sustainability-oriented education is increasingly placing importance on engaging students in inter- and transdisciplinary learning processes with societal actors and authentic challenges in the centre, little research attends to how and what students learn in such educational initiatives. This paper aims to address this by opening the “black box” of learning in a Challenge Lab curriculum with transformational sustainability ambitions.

Realist evaluation was used as an analytical frame that takes social context into account to unpack learning mechanisms and associated learning outcomes. A socio-cultural perspective on learning was adopted, and ethnographic methods, including interviews and observations, were used.

Three context-mechanism-outcome (CMO) configurations were identified, capturing what students placed value and emphasis on when developing capabilities for leading sustainability transformations: engaging with complex “in-between” sustainability challenges in society with stakeholders across sectors and perspectives; navigating purposeful and transformative change via backcasting; and “whole-person” learning from the inside-out as an identity-shaping process, guided by personal values.

The findings of this paper can inform the design, development, evaluation and comparison of similar educational initiatives across institutions, while leaving room for contextual negotiation and adjustment.

This paper delineates and discusses important learning mechanisms and outcomes when students act as co-creators of knowledge in a sustainability-oriented educational initiative, working with authentic challenges together with societal actors.

The purpose of this study is to analyze the combined effect of eight factors – performance expectancy (PE), effort expectancy (EE), hedonic motivation (HM), system quality (SQ), information quality (IQ), service quality (SEQ), digital literacy (DL) and computer anxiety (CA) on learners’ behavioral intention (BI) toward the adoption of e-learning in higher education institutions (HEIs) in India.

The study used factors from two theoretical models, the extended Unified Theory of Acceptance and Use of Technology and the DeLone and McLean Information Systems Success model. The study also considered DL and CA as additional factors because they could affect a learner’s intention in a developing country like India. Data were collected from three HEIs in Southern India and analyzed using fuzzy qualitative and comparative analysis (fsQCA).

The results of the study emphasize the importance of considering both individual and technological factors in e-learning adoption and provide evidence for the significance of integrating multiple theories in understanding the complex relationship between factors and learners’ BI. Four different configurations of the eight factors: EE*HM*SQ*IQ*SEQ*DL*∼CA; PE*EE*HM*SQ*IQ*DL*CA; PE*EE*HM*IQ*SEQ*DL*CA; and PE*EE*SQ*IQ*SEQ*DL*CA found to be sufficient to cause learners’ BI to use e-learning.

This study explores the complex relationship between different factors and learners’ intention to adopt e-learning using the fsQCA method. These findings may need further validation in HEIs across different geographical locations.

This study provides practical insights for HEIs in India and other developing countries on how different factors combine and interact to determine e-learning adoption in multiple contexts.

Using fsQCA as a novel and rigorous method, this study uncovers the complex and nonlinear causal relationships among various factors that affect e-learning adoption. This study provides a holistic and contextualized understanding of e-learning adoption in a developing country’s scenario. This study can inform educators and policymakers on how to design and implement effective e-learning strategies that suit different learner profiles and contexts.