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The purpose of this study is to investigate the factors affecting behaviour intention (BI) to use and actual usages of investment-related FinTech services among the zoomers (Gen Z) and millennials (Gen M) retail investors of India.

The study explores the predictive relevance of actual adoption behaviour among the two different age categories of Indian retail investors. It uses the Unified Theory of Acceptance and Use of Technology-2 and the prospect theory framework as guiding frameworks. Data has been collected from 294 retail investors, actively engaged in the investment-related FinTech services. The multi-group analysis using variance-based partial least square structured equation modelling has been used to compare the two groups. The invariance between the two groups was achieved through measurement invariance assessment.

The study reveals distinct factors significantly affecting BI to use investment-related FinTech services among Gen Z and Gen M retail investors are performance expectancy (PE) to BI, perceived risk (PR) to BI, price value (PV) to BI and PR to service trust (ST).

This study provides insights for financial providers and policymakers, emphasizing different factors influencing BI to use investment-related FinTech services in both age groups. Notably, habit emerges as a common factor influencing the actual usage of investment-related FinTech services across Gen M and Gen Z retail investors in India.

This study explores the heterogeneous behaviour of the heterogenous population in the domain of technological adoption of investment-related FinTech services in India.

The objectives of this study are threefold: to delineate the phenomenon of “You Share, We Donate” (YSWD) campaigns and what distinguishes them from sales-based cause-related marketing; to contrast the effectiveness of YSWD and sales-based cause-related marketing campaigns and provide an explanation for the differences in the effectiveness; to explore boundary conditions of the proposed differences.

Three experiments were conducted to empirically test the differential effect of campaign formats (i.e. YSWD vs sales-based cause-related marketing), the underlying mechanism and structural as well as contextual features moderating the differential effect.

The findings suggest that YSWD messages elicit consumers’ message-sharing intentions more than traditional cause-related marketing messages. The effect is explained by consumers’ sense of empowerment and can be enhanced through donation cap non-specification. The findings further indicate that YSWD campaigns are especially fruitful in low power distance cultures.

This study contributes toward corporate donation campaign literature by focusing on the usage of social media.

From a managerial perspective, this research provides marketers with guidelines on how to choose between the two cause-related marketing campaign formats and how to enhance the effectiveness of YSWD campaigns.

This paper extends cause-related marketing literature by not only introducing the phenomenon of YSWD campaigns to the literature but also exploring strategies to enhance the effectiveness of such campaigns and shedding light on an outcome beyond the sales impact of cause-related marketing campaigns, i.e. an increase of visibility in social media. From a managerial perspective, this research provides marketers with guidelines on how to choose between the two cause-related marketing campaign formats and how to enhance the effectiveness of YSWD campaigns.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

Employee voice is crucial for organizations to identify problems and make timely adjustments. However, promoting voice in organizations is challenging. This study aims to investigate how social media use (SMU) in the workplace affects employee voice by examining its intrinsic mechanisms and boundary conditions. Specifically, this study examines the mediating roles of social identifications and the moderating effects of job-social media fit on the relationship between SMU and social identifications.

This study conducted a survey of 348 employees in China.

First, SMU affects voice through social identifications. Second, distinct identifications have different effects on voice, such that organizational identification positively affects employee voice, while relational identification positively affects promotive voice and negatively affects prohibitive voice. Third, when social media is highly suitable for the job, the positive effect of work-related SMU on organizational identification is strengthened, while the positive effect of social-related SMU on organizational identification is weakened.

The results indicate that different identifications have distinct impacts on voice. Additionally, this study reveals a double-edged sword effect of SMU on voice through different social identifications. Further, job-social media fit moderates the relationship between SMU and social identifications. These findings have important implications for organizations adopting social media.

This chapter discusses the growing importance of research-related information in the face of increased complexities and competitiveness within higher education environments globally. It provides some reflections on the importance of institutional research cultures to effectively address these challenges, focussing on the African context, and the role of effective research support through institutional structures such as a dedicated research office. The increasingly strategic role of research management has led to the need for a more active and visionary role in the positioning of institutions by supporting decision-making and contributing to the development and visibility of institutional research portfolios. The authors provide their insights into the scope of research-related information, the need for research offices to perform this strategic function, how these information sets can be applied in reports, evidence-based decisions, institutional showcasing, and enhanced research support. The chapter includes aspects to consider when establishing a research-related information management function within institutions.

The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

This study explored the influence of Dervin’s sensemaking methodology (SMM).

Citation context analysis was used to identify the most influential SMM concepts in 948 articles citing 34 SMM-related studies by Dervin that were published between 1983 and 2017. Moreover, the bibliometric method and content analysis were incorporated to examine the disciplines and research topics influenced by the SMM-related studies and the role of cited content in SMM-related studies.

The influence of SMM is concentrated in information behavior research in the field of library and information science (LIS). The 1992 book chapter From the mind’s eye of the user was most frequently cited, followed by the first SMM study from 1983; 14 of the 18 content categories were relevant to SMM. “Sensemaking,” at the core of SMM, was the most influential cited concept, primarily cited from the 1983 SMM-related study. Although the SMM was developed as a research method, it has not been primarily applied to design research methods in other studies.

This study explored the interdisciplinary influence of Dervin’s SMM from several aspects and demonstrated the complex information dynamics between SMM-related works and citing articles.

This study aims to explore the mechanism of abusive supervision differentiation on employee work-family conflict, and examine the chain mediating role of work-related rumination and organizational citizenship behavior/deviant workplace behavior, as well as the moderating role of work-family boundary segmentation preference.

The authors designed two studies: Study 1 was a scenario experiment with 120 Master of Business Administration students. To further explore this finding, the authors conducted a multiwave survey in Study 2 with 345 employees from various organizations.

The results of Study 1 showed that abusive supervision differentiation had a positive effect on work-related rumination, and work-related rumination mediated the relationship between differentiated abusive supervision and organizational citizenship behavior/deviant workplace behavior. The results of Study 2 not only confirmed the conclusions of Study 1 but also revealed that organizational citizenship behavior/deviant workplace behavior significantly affected work-family conflict. Abusive supervision differentiation had a positive effect on work-family conflict through work-related rumination and organizational citizenship behavior/deviant workplace behavior. In addition, work-family boundary segmentation preference negatively moderated the relationship between organizational citizenship behavior and work-family conflict.

First, to the best of the authors’ knowledge, this study is the first paper to test the spillover effect of abusive supervision differentiation on the family domain through a chain mediation model. It extends the research on abusive supervision differentiation from the work domain to the family domain. Second, previous research has highlighted role conflict or role insufficiency as significant factors contributing to work-family conflict. However, this study suggests that abusive supervision differentiation from workplace managers can also trigger work-family conflict, providing a new perspective in the study of precursors to work-family conflict.