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Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

The purpose of this study is to investigate the effect of the COVID-19 pandemic on key performance metrics of accommodation properties by elaborating on the roles of business models (i.e. franchised, chain-managed and independent hotels, and the sharing economy) and state-level restrictions in the US.

The pandemic is considered a variable interference against the average daily rate, occupancy and revenue per available room, which permits the examination of the before and after effects of the pandemic. The panel data model is used to examine the effect of the recent pandemic on the accommodation sector in the USA.

The results showed that chain-managed hotels were the most adversely impacted by the COVID-19 pandemic, while independent hotels were the least adversely impacted. Interestingly, and consistent with emerging consumer needs suggested by spatial distance theory, the pandemic does not have significant negative effects on Airbnb. The adverse impact of the pandemic on hotels was exacerbated in more restrictive states, while Airbnb remained immune to regulatory differences.

This study addresses the dearth of research on the types, roles and efficacy of business models in the accommodation industry and makes important theoretical contributions to the study of business model resilience in the accommodation industry, leveraging the resource-based theory of the firm and spatial distance theory.

The findings of this study make a significant contribution to the extant literature on the resilience of business models in the accommodation industry and have important implications for hotels, Airbnb owners, accommodation brands and destination and health policymakers. They demonstrate that a lower level of corporate control and greater flexibility in brand and operational standards allow for a more effective response to business disruptions such as a global pandemic.

As China’s industrial structure continues to upgrade and optimize, the consumption capacity of rural residents gradually improves and the role of consumption in economic growth is increasingly prominent. Against the background of weak external demand, the untapped potential of rural consumption has become a key force in expanding domestic demand. As one of the important means that the government has long relied on, fiscal support for agriculture has played a crucial role in activating the rural consumer market. This manuscript aims to explore the impact of local fiscal support for agricultural expenditure (FSAE) on rural consumption in China, as well as to examine the mediating role of the level of rural financial development.

In this manuscript, the authors use the provincial panel data of 31 provinces in China from 2000 to 2020. The data of all variables mainly come from China Statistical Yearbook and China Rural Statistical Yearbook. According to the variable selection above, 651 sample data of 31 provinces and cities across China from 2000 to 2020 are organized. In terms of methodology, multiple fixed-effects panel model is applied to regression.

Firstly, FSAE varies significantly, while rural consumption slowly but steadily rises, with a relatively stable consumption structure. Secondly, FSAE has a significant positive effect on rural consumption. Thirdly, mediation testing indicates that mechanisms such as income, uncertainty and financial development have significant positive mediating effects on rural consumption. Thirdly, there is evident regional heterogeneity in FSAE’s impact on rural consumption. The Western regions, under government fiscal support, show a more significant effect on the elevation of rural consumption levels, while the role of FSAE in optimizing the consumption structure of rural residents in eastern and central regions is more pronounced.

Firstly, a systematic examination of local FSAE and rural consumption has been conducted, enriching relevant theories. Secondly, utilizing econometric empirical methods to research the relationship between local FSAE and rural consumption provides an exploratory extension to empirical studies on rural consumption in China. This offers empirical evidence for local fiscal support in agricultural development and the promotion of rural consumption.

Employment-related measures play a significant part in preventive and mitigative social policies. The importance of these actions is especially emphasised in times of crisis. This paper provides empirical insights into employment-related measures implemented in a sample of OECD countries as a response to the COVID-19 crisis in 2020. Furthermore, it addresses the continuity of the measures by July 2022.

The research applies and further develops a capability approach in the COVID-19 context to provide a theoretically informed empirical understanding of the implemented employment related measures.

The results indicate that countries expanded the coverage of previous preventive and mitigative employment measures horizontally and vertically while also introducing new schemes to protect workers. The main conclusions suggest that most employment-related measures (65.5%) were preventive aiming at saving jobs and broadening peoples capabilities with bridging measures during the crisis. The employment measures served first as an emergency aid. However, most measures were recalibrated and changed incrementally toward 2022.

The data consisted major employment-related measures and changes in social policies the studied countries. The authors focussed the examination on governmental-level measures. Thus, sub-national or sector-specific responses, for example tripartite agreements in certain employment sectors or social transfers in certain areas, were excluded.

The way in which welfare states reacted to employment problems during the COVID-19 pandemic may have an impact on how governments approach social policies in the future. The capability approach exhibits a pronounced strength by facilitating the establishment of sustainable trajectories for social policy and welfare services.

The capability approach embracing the preactive and proactive role of social policies lends a unique perspective on public policies.

As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region of Central and East European (CEE) countries of the European Union (EU) are associated with masculinity as a cultural trait.

The authors apply the k-means clustering method to group CEE countries into clusters with similar levels of female empowerment in two time points – 2013 and 2019. Next, the authors examine the clusters and cross-reference them with the national culture’s masculinity to explore the interrelations between female empowerment and cultural traits in the CEE countries and their development in time.

The analyses reveal that female empowerment is not uniform or stable across the CEE countries. The masculinity level is not strongly related to women’s position in these countries, and changes in female empowerment are not closely linked to masculinity.

Despite the tumultuous history of women’s empowerment in the CEE countries, the issues related to gender equality and cultural traits pertaining to the region are relatively understudied in the literature. By focusing on the CEE region, the authors fill the gap in examining the independencies between female empowerment and cultural masculinity.

The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is critical to assess their impacts on individual markets, the digital sector, and the overall European economy. The European Commission (EC) released an Impact Assessment in support of the DMA that purports to evaluate it using cost/benefit analysis.

An economic evaluation of the DMA should consider its full impacts on dynamic competition. The Impact Assessment neither assesses the DMA's impact on dynamic competition in the digital economy nor evaluates the impacts of specific DMA prohibitions and obligations. Instead, it considers benefits in general and largely ignores costs. We study its benefit assessments and find they are based on highly inappropriate methodologies and assumptions. A cost/benefit study using inappropriate methodologies and largely ignoring costs cannot provide a sound policy assessment.

Instead of promoting dynamic competition between platforms, the DMA will likely reinforce existing market structures, ossify market boundaries, and stunt European innovation. The DMA is likely to chill R&D by encouraging free riding on the investments of others, which discourages making those investments. Avoiding harm to innovation is critical because innovation delivers large, positive spillover benefits, driving increases in productivity, employment, wages, and prosperity.

The DMA prioritizes static over dynamic competition, with the potential to harm the European economy. Given this, the Impact Assessment does not demonstrate that the DMA will be beneficial overall, and its implementation must be carefully tailored to alleviate or lessen its potential to harm Europe’s economic performance.

This study motivated by humanistic care aims to identify hospitality frontline employees’ alienation in Taiwan during the COVID-19 pandemic, and based on the job demands-resources (JD-R) model, the mediating role of alienation between job characteristics and organizational citizenship behavior (OCB) is discussed.

The authors drew on the JD-R model to delineate the mechanisms by which job demands (including emotional dissonance and work–home conflict) and job resources (including job support, training and possibility for career development) affect OCB through employees’ alienation. This study adopted snowball sampling and purposive sampling to conduct a questionnaire survey aimed at Taiwanese hospitality frontline employees. A total of 373 valid questionnaires were retained, and structural equation model was used to test the research hypotheses.

The results revealed that job demands of emotional dissonance and work–family conflict positively affect alienation; job resources of job support, training and possibility for career development negatively affect alienation; alienation negatively affects OCB; and alienation mediates the relationship between job characteristics and OCB fully.

Considering that alienation plays a full mediating role between job characteristics and organizational outcomes, this study put forward specific suggestions on how to increase job resources and reduce job demands to weaken alienation and further improve organizational performance in management practices. And practical implications were provided to help hospitality human resource management deal with the issue of talents retention. In addition, “work authenticity” should be introduced as a mediator in the future research. “Work authenticity” reflects employees’ positive working life state and is the opposite of “alienation.” The effectiveness of employees’ positive and negative working life state in communicating job characteristics and organizational outcomes can be compared.

The specific alienation experience of hospitality frontline employees is defined. Moreover, by introducing the alienation theory, this study demonstrates the health impairment path of JD-R model and suggests that job characteristics affect OCB through the full mediation of alienation.

本研究以人文关怀为动机, 明确了COVID-19疫情期间台湾酒店一线员工的异化状态, 并基于工作需求-资源理论模型, 探讨了异化在工作特性与组织公民行为之间发挥的中介作用。

笔者运用工作需求-资源模型以阐释工作需求（包括情绪失调和工作-家庭冲突）和工作资源（包括工作支持、培训和职业发展潜能）透过员工的异化影响组织公民行为的机制。本研究采用滚雪球抽样和目的性抽样的抽样方式, 对台湾酒店一线员工开展问卷调查; 留存有效问卷373份, 并采用结构方程模型对研究假设进行检验。

本研究揭示了情绪失调和工作-家庭冲突的工作需求正向影响异化; 工作支持、培训和职业发展潜能的工作资源对异化产生负面影响; 异化对组织公民行为产生负面影响; 异化在工作特性与组织公民行为的关系中起完全中介作用。

综合异化在工作特性与组织成果之间起着完全的中介作用, 本研究就管理实践中如何增加工作资源和减少工作需求以减弱异化并进一步提高组织绩效提出了具体建议, 以此帮助酒店人力资源管理部门处理留住人才的问题。此外, 应引入反映员工积极工作状态的“工作真实性”（即“异化”的对立面）作为中介, 比较员工积极和消极工作状态在沟通工作特性和组织成果上的有效性。

本研究明确了酒店一线员工具体的异化体验。此外, 透过引入异化理论, 本研究实证了工作需求-资源模型的健康损害路径, 并揭示了工作特性通过异化的完全中介作用影响组织公民行为。

Este estudio motivado por la atención humanística identificó la alienación de los empleados de primera línea de la hostelería en Taiwán durante la pandemia de COVID-19 y, basándose en el modelo de exigencias laborales-recursos (JD-R), se analizó el papel mediador de la alienación entre las características laborales y el comportamiento de ciudadanía organizacional fue discutido.

Nos basamos en el modelo JD-R para delinear los mecanismos por los que las exigencias del puesto de trabajo (incluida la disonancia emocional y el conflicto entre el trabajo y el hogar) y los recursos del puesto de trabajo (incluido el apoyo laboral, la formación y la posibilidad de desarrollo profesional) afectan a la organización. Del comportamiento ciudadano (OCB) a través de la alienación de los empleados. Este estudio adoptó el muestreo de bola de nieve y el muestreo intencional para realizar una encuesta por cuestionario dirigida a los empleados de primera línea de la hostelería taiwanesa. Se obtuvieron 373 cuestionarios válidos y se utilizó un modelo de ecuaciones estructurales para probar las hipótesis de la investigación.

Los resultados revelaron que las demandas laborales de disonancia emocional y conflicto trabajo-familia afectan positivamente a la alienación; los recursos laborales de apoyo al trabajo, formación y posibilidad de desarrollo profesional afectan negativamente a la alienación; la alienación afecta negativamente al comportamiento de ciudadanía organizacional; la alienación media totalmente la relación entre las características laborales y el comportamiento de ciudadanía organizacional.

Teniendo en cuenta que la alienación desempeña un papel mediador total entre las características del puesto de trabajo y los resultados organizativos, este estudio presentó sugerencias específicas sobre cómo aumentar los recursos del puesto de trabajo y reducir las exigencias del mismo para debilitar la alienación y mejorar aún más el desempeño organizacional en las prácticas de gestión. Y se aportaron implicaciones prácticas para ayudar a abordar la cuestión de retención de talentos en la gestión de los recursos humanos en la hostelería. Además, la “autenticidad del trabajo” debería introducirse como mediador en la investigación futura. La “autenticidad laboral” refleja el estado de vida laboral positivo de los empleados y es lo contrario de la “alienación”. Se puede comparar la eficacia del estado de vida laboral positivo y negativo de los empleados en la comunicación de las características del trabajo y los resultados organizacionales.

Se define la experiencia específica de alienación de los empleados de primera línea de la hostelería. Además, mediante la introducción de la teoría de la alienación, este estudio demuestra la trayectoria de deterioro de la salud del modelo JD-R, y sugiere que las características del puesto de trabajo afectan al comportamiento de ciudadanía organizacional a través de la mediación total de la alienación.

This study aims to delve into the coupled mixed convective heat transport process within a grooved channel cavity using CuO-water nanofluid and an inclined magnetic field. The cavity undergoes isothermal heating from the bottom, with variations in the positions of heated walls across the grooved channel. The aim is to assess the impact of heater positions on thermal performance and identify the most effective configuration.

Numerical solutions to the evolved transport equations are obtained using a finite volume method-based indigenous solver. The dimensionless parameters of Reynolds number (1 ≤ Re ≤ 500), Richardson number (0.1 ≤ Ri ≤ 100), Hartmann number (0 ≤ Ha ≤ 70) and magnetic field inclination angle (0° ≤ γ ≤ 180°) are considered. The solved variables generate both local and global variables after discretization using the semi-implicit method for pressure linked equations algorithm on nonuniform grids.

The study reveals that optimal heat transfer occurs when the heater is positioned at the right corner of the grooved cavity. Heat transfer augmentation ranges from 0.5% to 168.53% for Re = 50 to 300 compared to the bottom-heated case. The magnetic field’s orientation significantly influences the average heat transfer, initially rising and then declining with increasing inclination angle. Overall, this analysis underscores the effectiveness of heater positions in achieving superior thermal performance in a grooved channel cavity.

This concept can be extended to explore enhanced thermal performance under various thermal boundary conditions, considering wall curvature effects, different geometry orientations and the presence of porous structures, either numerically or experimentally.

The findings are applicable across diverse fields, including biomedical systems, heat exchanging devices, electronic cooling systems, food processing, drying processes, crystallization, mixing processes and beyond.

This work provides a novel exploration of CuO-water nanofluid flow in mixed convection within a grooved channel cavity under the influence of an inclined magnetic field. The influence of different heater positions on thermomagnetic convection in such a cavity has not been extensively investigated before, contributing to the originality and value of this research.

Public health experts and advocates have long raised concerns about the pandemic preparedness of prison systems worldwide – an issue that became increasingly salient at the start of the COVID-19 pandemic. People in prison experience poorer health outcomes compared to the general population, making timely access to adequate health services in prison critical for their health and wellbeing. This study aims to identify the extent of the literature on initial changes in mental health and substance use services for people in prison during the COVID-19 pandemic, summarize and synthesize the findings and identify areas in need of further study.

The authors conducted a review of the academic literature published internationally in English between 2019 and December 1, 2020 to describe the disruptions and adaptations to mental health and substance use services in prisons during the onset of the COVID-19 pandemic.

The authors found that mental health and substance use services in prisons around the world were widely disrupted due to the COVID-19 pandemic – predominantly consisting of the complete suspension of services, discontinuation of transfers to off-site treatment sites and limitations on service capacity. Adaptations ranged from virtual service delivery and changes to treatment dispensation processes to information sessions on overdose prevention.

To the best of the authors’ knowledge, this is the first review to examine the nature and extent of the literature on delivery of mental health and substance use services in prisons during the COVID-19 pandemic.

This paper embarks on revealing the main factors behind the intentions of youth in Lithuania to get involved in bribery.

A questionnaire survey of 432 respondents served as a source of primary data. The structural equation modelling – partial least squares techniques was employed as a main research tool.

It was revealed that youth in Lithuania display a high value congruity with their counterparts in Western Europe and a relatively reluctant to offer bribes. It can be stated that youths’ positive attitude towards some shadow economy activities is a forced response to government failures, rather than an intrinsic motivation created by cultural legacy or psychological issues.

It is one of the first scientific attempt to investigate reasons behind the formation of the positive attitude towards bribery and intentions to get involved in bribery among the youth.