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Exploiting a novel measure of hostile takeover exposure primarily based on the staggered adoption of state legislations, we explore a crucial, albeit largely overlooked, aspect of corporate social responsibility (CSR). In particular, we investigate CSR inequality, which is the inequality across different CSR categories. Higher inequality suggests a less balanced, more lopsided, CSR policy.

In addition to the standard regression analysis, we perform several robustness checks including propensity score matching, entropy balancing and an instrumental-variable analysis.

Our results show that more takeover exposure exacerbates CSR inequality. Specifically, a rise in takeover vulnerability by one standard deviation results in an increase in CSR inequality by 4.53–5.40%. The findings support the managerial myopia hypothesis, where myopic managers promote some CSR activities that are useful to them in the short run more than others, leading to higher CSR inequality.

Our study is the first to exploit a unique measure of takeover vulnerability to investigate the impact of takeover threats on CSR inequality, which is an important aspect of CSR that is largely overlooked in the literature. We aptly fill this void in the literature.

The disconnect between producers and consumers is a fundamental issue causing irregularities, inefficiencies and leakages in the agricultural sector, leading to detrimental impacts on all stakeholders, particularly farmers. Despite the potential benefits of Metaverse technology, including enhanced virtual representations of physical reality and more efficient and sustainable crop and livestock management, research on its impact in agriculture remains scarce. This study aims to address this gap by identifying the critical success factors (CSFs) for adopting Metaverse technology in agriculture, thereby paving the way for further exploration and implementation of innovative technologies in the agricultural sector.

The research employed integrated methodology to identify and prioritise critical success criteria for Metaverse adoption in the agricultural sector. By adopting a mixed-method technique, the study identified a total of 15 CSFs through a literature survey and expert consultation, focusing on agricultural and technological professionals and categorising them into three categories, namely “Technological”, “User Experience” and “Intrinsic” using Kappa statistics. Further, the study uses grey systems theory and the Ordinal Priority Approach to prioritise the CSFs based on their weights.

The study identifies 15 CSFs essential for adopting Metaverse technology in the agricultural sector. These factors are categorised into Technological, User Experience-related and Intrinsic. The findings reveal that the most important CSFs for Metaverse adoption include market accessibility, monetisation support and integration with existing systems and processes.

Identifying CSFs is essential for successful implementation as a business strategy, and it requires a collaborative effort from all stakeholders in the agriculture sector. The study identifies and prioritises CSFs for Metaverse adoption in the agricultural sector. Therefore, this study would be helpful to practitioners in Metaverse adoption decision-making through a prioritised list of CSFs in the agricultural sector.

The study contributes to the theory by integrating two established theories to identify critical factors for sustainable agriculture through Metaverse adoption. It enriches existing literature with empirical evidence specific to agriculture, particularly in emerging economies and reveals three key factor categories: technological, user experience-related and intrinsic. These categories provide a foundational lens for exploring the impact, relevance and integration of emerging technologies in the agricultural sector. The findings of this research can help policymakers, farmers and technology providers encourage adopting Metaverse technology in agriculture, ultimately contributing to the development of environment-friendly agriculture practices.

This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.

The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.

In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.

The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.

To address the challenges encountered in disaster responses, optimize resource utilization, minimize environmental and social impact, and ensure transparency and accountability, it is essential to review humanitarian supply chains and incorporate sustainability considerations. Humanitarian organizations can enhance their ability to deliver timely and effective assistance to those in need by continuously improving supply chain practices. Consequently, this work explores the convergence of two fast-growing domains: sustainability and humanitarian supply chain management (HSCM).

The authors conducted a systematic literature review of peer-reviewed articles to identify the prominent research trends and themes from the two domains' interactions. The extant literature is represented under the theory, context, characteristics, and research method (TCCM) framework. The authors have utilized a stakeholder theory perspective to identify coordination and collaboration among the various stakeholders.

This study's review findings reveal five future research directions formulating this study's central themes: the role of environmental sustainability, coordination, and collaboration in building effective HSCs; the role of humanitarian aid for the responsive HSC; the influence of big data predictive analytics on the HSC performance; development and empirical validation of sustainable HSC performance framework; the role of HSC stakeholders in building effective and efficient HSCs.

There is no existing academic literature review available on sustainable HSCM. This review fills this void by fostering discussion about sustainable humanitarian supply chains where the authors notably propose the TCCM framework in the context of sustainable HSCM, followed by a stakeholder network.

The main goal of this paper is to analyse the impact of political connections and gender diversity shaping Environmental, Social and Governance (ESG) components’ effects on the performance of Iberian companies.

To achieve this aim, we have used panel data methodology, specifically the generalized method of moments system estimation method by Arellano and Bond (1991), using data from listed Iberian companies for the period between 2015 and 2020.

Our findings suggest that, although ESG components positively influence company performance, the presence of political connections weakens ESG commitments, compromising ethical standards and suggesting a lack of transparency or inadequate regulations. Our results also highlight that the presence of women on boards of directors has a nuanced impact on firm performance, as measured by the Market-to-Book ratio. While gender diversity interacts with ESG scores, external investors' perceptions may not always reflect immediate performance improvements.

This work faces some limitations associated with challenges in securing comprehensive data for all variables, along with the complexity of acquiring information about political connections. Often, we had to rely on multiple sources and cross-reference the data to enhance its reliability. Another limitation for potential consideration or exploration in future research pertains to the omission of distinct industry sectors due to the limited number of companies, particularly notable in the context of Portugal.

Although there is a large volume of literature on the relationship between ESG and companies’ performance, as far as the authors are aware, this article is original and covers an important gap in the literature when considering political connections and board gender diversity impact on ESG components as determinants of the performance of Iberian companies.

Although literature abounds on lean sustainability (LS), its contributions to manufacturing industries’ triple bottom line performance (TBLP) through top management commitment (TMC) remain scanty. This research explores the mediating role of TMC in the nexus between LS and TBLP.

Given the study’s quantitative focus, the causal design was utilised. The structured questionnaire, a survey instrument, was used to gather primary data from 285 manufacturing organisations in Ghana, a developing country. Data analysis was done with structural equation modelling.

It was found that LS and TMC positively influence TBLP, whereas TMC partially mediates the connection between LS and TBLP of Ghanaian manufacturing organisations.

The study concentrates on Ghana’s manufacturing industry and embraces the stakeholder theory and quantitative methods.

This research underlines why top managers must prioritise investment in LS to promote sustainable development and attain their organisations’ TBLP targets. The study also provides key insights for top managers to consistently commit enormous resources towards developing lean practices, contributing favourably to TBLP. By establishing the interplay among LS, TMC and TBLP, manufacturing practitioners and researchers can further advance new strategies to address the growing sustainability concerns and achieve higher economic, social and environmental performance.

The study’s originality lies in analysing the mediation effect of TMC on the linkage between LS and TBLP in a developing economy where manufacturing organisations are continuously exposed to resource and waste management problems and lack adequate commitments from top managers towards sustainability initiatives. It is also the first to establish relationships between top management commitment and TBLP in the manufacturing industries of developing economies, concentrating on Ghana.

Researchers have widely explored and associated corporate social responsibility with firm success. Measuring the relationship between corporate social responsibility (CSR), service quality, corporate reputation, and brand preference by drawing on the stakeholder theory in healthcare industry and developing countries remains a substantial research gap.

Based on quantitative research and convenience sampling, data for the study were collected from 320 patients who have undergone treatments in 5 different private hospitals in Tehran, Iran. We analyzed the data using the Smart PLS 3.0 structural equation modeling technique.

The survey revealed that service quality and CSR are positively linked with corporate reputation, leading to brand preference in the healthcare sector. In addition, the mediating role of brand reputation in the relationship between corporate social responsibility, service quality and brand preference were confirmed.

The survey was performed in the context of the healthcare industry; however, additional studies are necessary to extrapolate the results to other fields, such as education and food. This research helps guide policymakers, administrators, healthcare managers, and researchers by highlighting the contribution and role of service quality, corporate social responsibility, and corporate reputation in achieving a hospital’s performance.

To the best of the authors’ knowledge, this study also extends research in the diverse literature by examining the relationship between CSR, service quality, corporate reputation, and brand preference by illustrating the stakeholder theory in the context of the healthcare sector.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.