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This paper aims to inform social responsibility and social policy by describing the brand strategy of Australia’s largest tobacco manufacturer, British American Tobacco Australia (BATA), the year following the introduction of plain packaging and other regulation. Tobacco controls are a proven catalyst for reducing smoking, but manufacturers adapt swiftly seeking to minimise the impact of regulatory change.

BATA’s strategy was determined using 2012-2014 tobacco ingredient reports, recommended retail price lists and a supermarket retail audit.

The research identified over 70 BATA brand variants, offered in diverse packaging options, with new products and modified names appearing since 2012. In total 14 main brands are highly differentiated by price, with 45 per cent difference between the cheapest and the most expensive. Volume discounting occurs across packaging ranges, with twin packs offering best value and prices up to 10 per cent lower than those of single packs.

The research originality stems from the triangulation of three different data resources to establish brand strategy following increased regulation. The study confirms ongoing market segmentation using highly differentiated ranges, and it reveals the unintended consequences of corporate responses to regulation. Evolving variant names communicate product information and imagery previously imparted by pack design. Pricing strategies enable smokers to offset substantial excise increases through brand switching and volume buying. The research, therefore, reveals the potential for regulating these as yet unrestricted elements to enhance the impact of plain packaging and other tobacco controls, thereby further reducing the social impact of smoking.

This study aims to introduce the journal and its purpose.

This study reviews a variety of issues to show the kind of research which is relevant to the journal and the approaches which can be used.

This study shows the great need for research in the ways in which technological development is needed in order to address the issues of sustainability.

These can be many and diverse.

As the introductory chapter for this new journal its purpose is unique.

An increasingly important factor that influences purchasing decisions is that of environmental protection, particularly associated with climate change. This is particularly important as far as the purchase of consumer durables is concerned because of the energy that they consume; energy efficiency is one route towards minimizing environmental impact. Minimizing such impact is one factor towards achieving sustainability and therefore making possible sustainable development. This paper aims to address this issue.

This paper shows that labeling is a crucial component of sustainable purchasing. It is based on literature and a review of current practice in various countries around the world.

The central argument of this paper is that the desire to make sustainable purchasing decisions necessitates better information to make decisions according to this criterion. This in turn requires manufacturers to provide better information through their labeling.

The paper shows that better information enables more sustainable consumer purchasing decisions.

This research extends knowledge of the components of sustainability and requirements for sustainable development, particularly as far as consumer purchasing decisions are concerned. It also has potentially important implications for manufacturers and also shows for them an important route towards achieving sustainable development for themselves and for the global economy.

Sustainability investors are in need of updated standards, indexes and in general better tools and instruments to facilitate company information on its impacts on people, planet and profit. Such instruments to reveal reliable, independent metrics and indicators to evaluate companies’ performances on sustainability exist, however, in research fields that previously have not been used extensively, for instance, life cycle assessments (LCAs). ISO 14001:2015 has implemented life cycle perspective, however, without being explicitly clear on which methodology is preferred. This paper aims to investigate LCA as to improve companies’ transparency towards sustainability investors through a literature review on sustainable investment evaluation.

The literature review is conducted through the search engine Google Scholar, which to date hosts the most comprehensive academic database across other databases such as Scopus, ISI Web of Knowledge, Science Direct, etc. Search words such as “Sustainable finance”, “Sustainable Investments”, “Performance metrics”, “Life cycle assessment”, “LCA”, “Environmental Management Systems”, “EMS” and “Environmental Profit and Loss Account” were used. Special journals that publish research on LCA such as International Journal of Life Cycle Assessment, Journal of Cleaner Production and Journal of Industrial Ecology were also investigated in-depth.

The combination of using LCA in, for instance, environmental profit and loss accounts studied in this paper shows a comprehensive and reliable tool for sustainability investors, as well as for social responsibility standards such as ISO 14001, ISO 26000, UN Global Compact, GIIN, IRIS and GRI to incorporate. With a LCA-based hybrid input-output account, both upstream and downstream’s impact on the environment and society can be assessed by companies to attract more funding from sustainability investors such as shareholders, governments and intergovernmental bodies.

The literature review is based on publicly disclosed academic papers as well as five displayed company Environmental Profit and Loss accounts from the Kering Group, PUMA, Stella McCartney company, Novo Nordisk and Arla Group. Other company experiences with integration of LCA as a reporting tool have not been found, yet it is not to conclude that these five companies are the only ones to work extensively with LCA.

The paper may contribute to the clarification of LCA-thinking and perspective implementation in both ISO 14001 and ISO 26000, as well as in other social responsibility standards such as the UN Global Compact, the Global Impact Investing Networks, IRIS performance metrics, the Global Reporting Initiative and others.

The paper is one of the first that evaluates LCA and environmental profit and loss accounts for sustainability investors, as well as for consideration of implementation in social responsibility standards such as the ISO 14001 and ISO 26000, as well as in other social responsibility standards such as the UN Global Compact, the Global Impact Investing Networks, IRIS performance metrics and the Global Reporting Initiative.

This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam.

This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms.

This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam.

The paper makes clear that CSR literature varies depending on the different countries or areas where the studies take place and these studies tend to focus on a specific area that was appropriate within a particular socio-economic and political context. Given that the business context in Vietnam is characterised by opportunities and incentives for innovation from the socio-economic of the context of a South East Asian developing market, the research provides an important first step in the integration and consolidation of CSR practises, opportunities and innovation. In light of the findings presented above, the study provides an important contribution to the CSR literature, particularly the CSR practises of multinational corporations (MNCs) in developing countries.

The study suggests that CSR practitioners in Asian emerging countries should ground themselves in an understanding of the local society and try to gain an understanding of the priorities of local stakeholders. MNCs should develop an appreciation of the context in which CSR is initiated, as addressing such issues often inspires firms to bring in social innovations in the form of products, services and processes and discover or create opportunities based on the emergent social problems through business solutions that overall benefit their business and local stakeholders.

This is one of the first studies to explore the interaction between MNSs undertaking CSR and business opportunities and innovation in the context of a developing country – Vietnam.

The supposedly radical development of artificial intelligence (AI) has raised questions regarding the moral responsibility of it. In the sphere of business, they are translated into questions about AI and business ethics (BE) and corporate social responsibility (CSR). The purpos of this study is to conceptually reformulate these questions from the point of view of two possible aspect-changes, namely, starting from corporate social irresponsibility (CSI) and starting not from AIs incapability for responsibility but from its ability to imitate human CSR without performing typical human CSI.

The author draws upon the literature and his previous works on the relationship between AI and human CSI. This comparison aims to remodel the understanding of human CSI and AIs inability to be CSI. The conceptual remodelling is offered by taking a negative view on the relation. If AI can be made not to perform human-like CSI, then AI is at least less CSI than humans. For this task, it is necessary to remodel human and AI CSR, but AI does not have to be CSR. It is sufficient that it can be less CSI than humans to be more CSR.

The previously suggested remodelling of basic concepts in question leads to the conclusion that it is not impossible for AI to act or operate more CSI then humans simply by not making typical human CSIs. Strictly speaking, AI is not CSR because it cannot be responsible as humans can. If it can perform actions with a significantly lesser amount of CSI in comparison to humans, it is certainly less CSI.

This paper is only a conceptual remodelling and a suggestion of a research hypothesis. As such, it implies particular morality, ethics and the concepts of CSI and AI.

How this remodelling could be done in practice is an issue of future research.

The author delivers the paper on comparison between human and AI CSI which is not much discussed in literature.

This study proposes a new agenda for research and practice on pro-environmental behaviours in organisational settings by exploring the intersection between technology innovations and pro-environmental initiatives. The goal is to demonstrate the utility of digital technology in promoting and achieving sustainability by addressing the complexity and inconsistency in pro-environmental behaviours.

Using relevant literature on pro-environmental behaviours, this study explores the possibility of embedding technology innovations in pro-environmental initiatives to promote and enhance sustainability in organisational settings.

This study argues that the recent technological advancement and open innovation provide new insights into understanding and implementing pro-environmental initiatives in organisational settings. While pro-environmental behaviours studies have advanced over the past decades, this study shows that many pro-environmental activities do not require employees to change behaviour. According to this study, psychology and technology innovations offer various opportunities for businesses to effectively and pragmatically embed sustainability into their operations without necessarily changing employees' behaviour.

This conceptual study offers opportunities to empirically explore the collaborative nexus between “psychology-based pro-environmental behaviour research and technology innovation”. Despite the plethora of studies on pro-environmental behaviours, results are mixed and inconclusive, raising questions about the dominant practice used for promoting pro-environmental initiatives and behaviours at the corporate level. This study, therefore, provides a new pathway for businesses to address their environmental aspects, demonstrating a pragmatic approach to resolving the complexity of pro-environmental behaviours.

This study allows social investigators, policymakers, and technology developers to re-assess, revive and further investigate how they can collaborate to address practical environmental and social issues.