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This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.

The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.

Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.

This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.

Firms increasingly rely on content marketing to trigger user engagement in social media brand communities. The purpose of this paper is to examine how three generic types of marketer-generated content (affiliative, injunctive and utilitarian content) drive user engagement by considering distinct motivational paths and the role of users’ preference for intimate (vs broad) social networks.

The authors conduct a field survey and a scenario experiment among social media users across different brands from three different product categories. They examine the impact of marketer-generated content on user engagement while considering the moderating role of network intimacy (i.e. the mutual confiding within a user’s social network in terms of small social circles) and the mediating role of user motivations (i.e. autonomous vs controlled motivation for community membership).

The findings show that affiliative content (i.e. content that highlights shared values) drives user engagement through autonomous motivation, and utilitarian content (i.e. content that highlights tangible benefits) drives user engagement through controlled motivation. Notably, injunctive content (i.e. content that demands specific user behavior) is not a promising instrument to increase user engagement in social media brand communities when not targeted correctly.

The authors link three generic content types derived from literature on communal systems to user engagement, demonstrate the motivational underpinnings of their translation into engagement behavior and show that network intimacy can explain why the same content type can impact user engagement through two motivational paths.

The authors present three types of content that marketers can craft to trigger users to engage with a brand’s social media community and show when this content is most effective and why. By examining the moderating role of network intimacy, this research aims at providing targeting implications to social media marketers.

This research provides new insights on the effectiveness of marketer-generated content. The authors reveal two motivational paths that compete in explaining the overall effectiveness of different types of marketer-generated content to fuel user engagement. The authors further demonstrate that these relationships depend on the intimacy of a user’s circle of online friends.

This study aims to examine the role of hope and hate in political leaders’ messages in influencing liberals versus conservatives’ social-distancing behavior during the COVID-19 pandemic. Given the increasing political partisanship across the world today, using the appropriate message framing has important implications for social and public policy.

The authors use two Natural Language Processing (NLP) methods – a pretrained package (HateSonar) and a classifier built to implement our supervised neural network-based model architecture using RoBERTa – to analyze 61,466 tweets by each US state’s governor and two senators with the goal of examining the association between message factors invoking hate and hope and increased or decreased social distancing from March to May 2020. The authors examine individuals’ social-distancing behaviors (the amount of nonessential driving undertaken) using data from 3,047 US counties between March 13 and May 31, 2020, as reported by Google COVID-19 Community Mobility Reports and the New York Times repository of COVID-19 data.

The results show that for conservative state leaders, the use of hate increases nonessential driving of state residents. However, when these leaders use hope in their speech, nonessential driving of state residents decreases. For liberal state leaders, the use of hate displays a directionally different result as compared to their conservative counterparts.

Amid the emergence of new analytic techniques and novel data sources, the findings demonstrate that the use of global positioning systems data and social media analysis can provide valuable and precise insights into individual behavior. They also contribute to the literature on political ideology and emotion by demonstrating the use of specific emotion appeals in targeting specific consumer segments based on their political ideology.

The findings have significant implications for policymakers and public health officials regarding the importance of considering partisanship when developing and implementing public health policies. As partisanship continues to increase, applying the appropriate emotion appeal in messages will become increasingly crucial. The findings can help marketers and policymakers develop more effective social marketing campaigns by tailoring specific appeals given the political identity of the consumer.

Using Neural NLP methods, this study identifies the specific factors linking social media messaging from political leaders and increased compliance with health directives in a partisan population.

This paper aims to develop a conceptual framework that clarifies the social supportive role of cancer resource center services in the lives of men with cancer and its impact on their perceived quality of life.

Personal reflections.

The authors put forth a conceptual framework which shows that men with cancer may perceive the availability of four types of social support from others present in a cancer resource center. The perceived availability of social support is posited to enhance their perceptions of their quality of life.

The study yields propositions that may be empirically tested by services and health researchers in future studies. In addition, the research findings may not extend to terminally ill male cancer patients.

Given the health benefits associated with social support, health-care professionals, social workers and cancer center directors should encourage their male cancer patients to participate in cancer resource programing and activities.

Cancer resource centers offer male cancer patients opportunities to enhance their quality of life beyond the use of pharmaceutical drugs or professional medical treatment. The health benefits may lower costs associated with medical expenses.

This study contributes to an emerging paradigm in services marketing. It is one of the first papers to focus on the socially supportive role that cancer resource center services may assume in the lives of men with cancer and those surviving the disease.

Technologies are ubiquitous in modern Britain, gradually infiltrating many areas of our working and personal lives. But what role can technology play in the current COVID-19 pandemic? At a time when our usual face to face social interactions are temporarily suspended, many of us have reached out to technology (e.g. Skype, WhatsApp, Facebook, Zoom) to help maintain a sense of closeness and connection to friends, family and vital services.

One largely unsung technology is the virtual assistant (VA), a cost-efficient technology enabling users to access the Internet of Things using little more than voice. Deploying an ecological framework, in the context of smart age-friendly cities, this paper explores how VA technology can function as an emergency response system, providing citizens with systems to connect with friends, family, vital services and offering assistance in the diagnosis of COVID-19.

We provide an illustration of the potentials and challenges VAs present, concluding stricter regulation and controls should be implemented before VAs can be safely integrated into smart age-friendly cities across the globe.

The purpose of this paper is to examine the effect of the emotional attachment strength of family members to their business on the quality of the voluntary disclosure of their key performance indicator (KPI). More specifically, the authors focused on the effect of two dimensions of the socio-emotional theory, i.e. “family influence and control” and “firm dynasty succession.”

The authors performed a content analysis of annual reports for a sample of 87 French families listed in CAC All-Tradable to calculate a disclosure quality index of KPI. The authors proxied the “family influence and control” by the proportion of family members appointed in the board. To identify the “firm dynasty succession” concern, the authors classified firms according to the generation they belonged to. The authors estimated a cross-sectional linear regression model to meet the research objective.

This study confirms the role of the family affective attachment in decreasing the quality of KPI disclosure in such a way to preserve its socio-emotional wealth. The family firms’ principals who desire to sustain their control on the firm, to perpetuate the business for future generations and to protect their emotional wealth tend to avoid the disclosure of credible and reliable KPI information.

The findings have meaningful practical implications. First, they provide relevant insights into the regulatory bodies of the financial reporting regarding the increasing appeal for making KPI disclosure mandatory. Second, as the family businesses are the most widespread proprietorship in the French context, the effect of the family agenda on the quality of the KPI should be of interest to various policymakers and financial statements’ users of such firms. Third, the results inform nonfamily shareholders regarding the importance of selecting representatives on the board that should share similar interest with regard to KPI disclosure.

From a societal perspective, this study is relevant in taking into account the critical role the family businesses have in the French economy. This study should help the minority shareholders to protect their interests and maximize their wealth within the family firm because it sheds light on the influence that family members have on hiding key information on the firm’s real performance.

To the best of the authors’ knowledge, no prior study in the family firms literature has examined the quality of voluntary disclosure of KPI. Although most previous studies merely compared family and nonfamily firms in terms of voluntary disclosure, the authors acknowledge and address the heterogeneity between family firms. The authors contribute to the few prior empirical validations of SEW implication on voluntary disclosure decisions by testing the effect of an additional dimension, which is family dynasty.

Aims to examine the impact of health and safety legislation emanating from the European Community and to analyse what effect, if any, it will have on British occupational health and safety law. An examination of the social action programmes shows that the pace of change has increased rapidly since the Single European Act was incorporated into the Treaty of Rome and became operative from July 1987. Because of rapid changes that are occurring on a broad front there was a need to be selective. Emphasizes to some extent, therefore, the construction industry because it would appear that European legislation is likely to have a major impact on British law and practice in this industry.

Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether companies can comply with corporate reporting laws using de facto standards or frameworks.

The authors adopted an interpretivist approach to research along with current regulatory studies that aim to investigate business compliance with the law using private sector standards. To support the authors’ arguments, publicly available secondary data sources were used, including newsletters, press releases and websites, reports from key players within the accounting profession, public documents issued by the European Commission and data from corporatergister.com.

To become a de facto standard or framework, a private standard-setter requires the support of corporate regulators to mandate it in a specific national jurisdiction. The de facto standard-setter requires a powerful coalition of actors who can influence the policymakers to allow its adoption and diffusion at a national level to become mandated. Without regulatory support, it is difficult for a private and voluntary reporting standard or framework to be adopted and diffused. Moreover, the authors report that the <IRF> preferences stock market capitalism over sustainability because it privileges organisational sustainability over social and environmental sustainability, emphasises value creation over holding organisations accountable for their impact on society and the environment and privileges the entitlements of providers of financial capital over other stakeholders.

The authors question the suitability of the goals of both the <IRF> and the EU Directive during and after the COVID-19 crisis. The planned changes to both need rethinking as we head into uncharted waters. Moreover, the authors believe that the people cannot afford any more reporting façades.

The authors offer a critical analysis of the link between the <IRF> and the EU Directive and how the <IRF> can be used to comply with the EU Directive. By questioning the relevance of the compliance question, the authors advance a critique about the relevance of these and other legal and de facto frameworks, particularly considering the more pressing needs that must be met to address the economic, social and environmental implications of the COVID-19 crisis.

The purpose of this paper is to investigate the extent to which leader behaviors (authentic, directive, and transactional) predict subordinates' conceptualization of exchanges with their organization (i.e. social and economic exchanges).

Data were collected from 165 employees in various organizations within the USA using questionnaires.

Results showed that authentic leadership was positively related to social exchanges. Further, directive leadership was positively related to economic exchanges. Contrary to the authors' prediction that transactional leadership would be a positive predictor of economic exchanges, transactional leader behaviors predicted both social exchanges (positive relationship) and economic exchanges (negative relationship). Several of the relationships between leader behaviors and follower exchange relationships were mediated by employee attitudes (i.e. job satisfaction) and beliefs (i.e. exchange ideology).

Further research is necessary to elucidate the reasons why leader transactional behaviors drive social exchanges, and through what mechanisms.

Organizations and practitioners can use these finding to select leaders who foster desired employee behaviors. Coaching or training efforts to develop authentic leaders may also be beneficial. Organizations and practitioners may benefit by implementing leadership training initiatives that develop managers' authentic leadership.

The paper's results position authentic and directive leader behaviors as positive and negative predictors of social and economic exchanges, respectively. It also identifies mechanisms through which leader behaviors influence employees' perceptions of exchanges.

Purpose – This chapter examines children's options for responding to parental attempts to get them to do something (directives).

Methodology/approach – The data for the study are video recordings of everyday family mealtime interactions. The study uses conversation analysis and discursive psychology to conduct a microanalysis of sequences of everyday family mealtimes interactions in which a parent issues a directive and a child responds.

Findings – It is very difficult for children to resist parental directives without initiating a dispute. Immediate embodied compliance was the interactionally preferred response option to a directive. Outright resistance was typically met with an upgraded and more forceful directive. Legitimate objections to compliance could be treated seriously but were not always taken as grounds for non-compliance.

Research implications – The results have implications for our understandings of the notions of compliance and authority. Children's status in interaction is also discussed in light of their ability to choose whether to ratify a parent's control attempt or not.

Originality/value of chapter – The chapter represents original work on the interactional structures and practices involved in responding to control attempts by a co-present participant. It offers a data-driven framework for conceptualising compliance and authority in interaction that is based on the orientations of participants rather than cultural or analytical assumptions of the researcher.