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This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.

This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.

Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.

The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.

This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.

This paper aims to explore the role played by the National Archives of South Africa in human rights promotion and protection. The study examined the challenges that archivists encounter when undertaking archival functions, such as acquisition, appraisal and access provision, that contribute to forming documentary archives crucial for human rights promotion and protection.

A review of literature dealing with acquisition, appraisal and access was used in this research. It was supplemented with interviews.

This paper provides recommendations of benefits in the field of archives management with a focus on the areas of acquisition, appraisal and access. The transformational discourse in the jurisdiction of archives management challenges archival institutions to be active players in selecting historical and cultural archives’ significance that is significant in human rights protections. However, despite judicial requirements that recommend the importance of archives, there is evidence that archival functions such as appraisal, acquisition and access are not being fully used, resulting in national archives institutions that are subject to irregularities that contribute to an unbalanced archives collection.

The paper was limited only to the National Archives of South Africa.

The paper makes practical implications concerning the acquisition, appraisal and providing access to human rights records.

Sufficient funding resource allocation ought to be provided to advance human rights promotion.

This paper offers informed recommendations to address the challenges of acquisition, appraisal and access provision of archive materials. The availability of archives materials reinforces the community by aiding to protect legal rights and prevent human rights violations. It was, thus, necessary to establish whether the National Archives of South Africa is actively building the archives collections that are important for human rights promotion and protection.

The global financial crisis (GFC) of 2007–2008 had far-reaching consequences for the global economy, triggering widespread economic turmoil. We use the event-study method to investigate whether investors priced the effect of significant events before the Lehman Brothers' bankruptcy in European and Asia-Pacific banks. Abnormal returns on the event days range from −4.32% to 5.03% in Europe and −5.13% to 6.57% in Asia-Pacific countries. When Lehman Brothers went bankrupt on September 15, 2008, abnormal returns averaged the lowest at −4.32% in Europe and −5.13% in Asia-Pacific countries. The significant abnormal returns show that Lehman Brothers' collapse was a turning point, and investors paid attention to the precrisis events as warning signs of the oncoming crisis.

This paper takes Chinese A-share listed companies from 2007 to 2021 as research samples to investigate the influence of supplier concentration on debt maturity structure and its mechanism. It further analyzes whether the relationship between the two is different in the case of different monetary policies, collateral assets, and total debt. The research conclusion is of practical significance for enterprises to construct a balanced debt maturity structure and prevent financial risks.

This paper adopts the empirical research method. The data came from the CSMAR database, which eliminated ST and *ST and companies with missing data, resulting in a sample of 20,328. Stata16 was used for statistical analysis.

There is an inverted U-shaped relationship between supplier concentration and debt maturity structure, and market position and trade credit play an intermediary role. In the case of tight monetary policy, fewer collateral assets, and higher total debt, the inverse U-shaped relationship is more significant.

This paper examines the relationship between supplier concentration and debt maturity structure from a non-linear perspective for the first time, providing theoretical support for enterprises to form a reasonable debt structure, and deepening the theoretical cognition of the relationship between supplier concentration and corporate debt maturity structure.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe passed or intensified their efforts to pass laws to have personal data privacy covered so that they meet the adequacy requirement under Articles 45–46 of GDPR while providing comprehensive legislation locally. This study aims to analyze the Malaysian and Saudi Arabian legislation on health data privacy and their adequacy in meeting GDPR data privacy protection requirements.

The research used a systematic literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement.

The finding suggested that the private sector is better regulated in Malaysia than the public sector. Saudi Arabia has some general laws to cover health data privacy in both public and private sector organizations until the newly passed data protection law is implemented in 2024. The finding also suggested that the Personal Data Protection Act 2010 of Malaysia and the Personal Data Protection Law 2022 of Saudi Arabia could be considered “adequate” under GDPR.

The research would be able to identify the key principles that could identify the adequacy of the laws about health data in Malaysia and Saudi Arabia as there is a dearth of literature in this area. This will help to propose suggestions to improve the laws concerning health data protection so that various stakeholders can benefit from it.

This study aims to provide the main contents of the revision of the 2023 OECD Guidelines for Multinational Enterprises and suggest implications for the Korean government and multinational enterprises.

Following the brief history of the revision of OECD Guidelines for Multinational Enterprises, this study reviews and evaluates major substantive and procedural revisions of the 2023 OECD Guidelines, and then suggests countermeasures for Korean government and businesses.

The most significant substantive change of the 2023 revision is that expectations for environmental due diligence and disclosure obligations, including climate change and biodiversity, for multinational enterprises have been expanded and strengthened. Regarding procedural changes, the biggest change is the introduction of a basis rule for the National Contact Points for Responsible Business Conduct (NCPs for RBC) to judge each issue and a rule that the final statement must include follow-up details and deadlines, which is expected to strengthen the effectiveness of the NCP dispute resolution mechanism.

This study is the first academic paper to introduce major substantive and procedural revisions to the 2023 OECD Guidelines for Multinational Enterprises in Korea. This study also provides implications for the Korean government and companies following the 2023 revised OECD Guidelines for Multinational Enterprises as follows. First, the Korean government must establish a public–private partnership to closely communicate to prevent Korean companies from being harmed by failing to meet strengthening international Environment, Social and Governance (ESG) standards. In addition, Korean government should actively participate in ESG-related international forums, including the OECD, and strive to reflect the needs and interests of Korean companies. Second, the Korean NCP should strengthen its activities to prevent potential damage by expanding education and promotions for Korean businesses on related overseas legislative trends and NCP dispute case studies so that Korean companies can effectively deal with the strengthened ESG standards. Third, Korean multinational enterprises should preemptively establish an advanced ESG management system to seize new opportunities in the global supply chain previously concentrated in China and India in the process of reorganizing global supply chains according to the trend of strengthening ESG standards and the US value alliance strategy.

This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act), corporate documents (published by The Walt Disney Company) and news articles from publications such as The New York Times and Bloomberg. All sources are cited in the case narrative and as end notes.

In April 2022, The Walt Disney Company and its CEO, Robert Chapek, were at the center of a controversy over the company’s opposition to the State of Florida’s Parental Rights in Education bill. The bill, dubbed “Don’t Say Gay” by its critics, prohibited instruction on sexual identity and gender orientation in the state’s elementary schools. The controversy stemmed from Disney’s initial non-reaction to the bill and its later strident opposition and call for its repeal. Chapek was pressured by negative media publicity and employee disgruntlement on the one hand and adverse economic consequences for opposing the bill by the state’s Governor, Ron DeSantis. Chapek and the Board had to respond to the political threats to Disney’s economic well-being while appeasing its employees and other stakeholders who wanted the company to be a corporate champion in diversity, equity and inclusion.

The case is best suited for advanced undergraduate or graduate leadership, strategic management and marketing courses. From a leadership and strategic management perspective, the case is well-suited for demonstrating the evolving expectations of leaders and corporate social responsibility, as well as the concepts of issue framing and nonmarket management. Instructors may also leverage the case in marketing courses (e.g. brand management), as CEO activism (i.e. messaging and practice) is one characteristic of brand activism (Animation Guild, 2022).