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Drawing upon the conservation of resources theory, this study aims to investigate whether, how and when salespeople’s substantive attribution of the organization’s corporate social responsibility (CSR) affects value-based selling (VBS). The authors argue that salespeople’s substantive CSR attribution increase value-based selling through two mechanisms (i.e. by lowering emotional exhaustion and increasing empathy), and treatment by customers can increase or decrease the strength of these relationships.

B2B salespeople working in various industries in China were recruited through snowball sampling to participate in the study. There were 462 volunteers (57.58% women; aged 30–55; tenure ranging from six months to 15 years) who provided valid self-report questionnaires.

Hierarchical multiple regression supported the association between salespeople’s substantive CSR attribution and VBS. The results showed that salespeople’s emotional state (i.e. emotional exhaustion and empathy) mediated the association between substantive CSR attribution and VBS. As expected, salespeople’s experiences of customer incivility weakened the mediating effect of emotional exhaustion; contrary to expectations, customer-initiated interpersonal justice weakened the mediation effect of empathy.

This study makes a unique contribution to the existing marketing literature by first investigating the role of salespeople’s attribution of CSR motives in facilitating their VBS, which answers the call to identify factors that predict VBS. In addition, to the best of the authors’ knowledge, the authors are the first to test salespeople’s emotions as a mechanism of the link between their CSR attributions and selling behaviors.

This study aims to explore the underlying motivation of companies in the energy sector for publishing corporate social responsibility (CSR) reports; is it to inform about their strong corporate social performances (CSP) or to seem as committed to CSR matters although they are not?

The panel data of the energy and energy utility companies from the Brazil, Russia, India and China (BRIC) countries were analysed by panel logistic and panel ordered logistic regression methods.

The main results based on the panel data analyses of the energy and energy utility companies from the BRIC countries reveal that publishing a CSR report as per an international framework, Global Reporting Initiative framework for this study, is a signal for a strong CSP. The results also show that the quality of CSR reports is positively associated with the CSP of the companies.

The positive correlation between the existence and quality of CSR reports and CSP identified in this study provides evidence for the credibility of CSR reports and hence forms the basis for the suggestion of the usage of CSR report as a reliable tool to assess the sustainability of the energy sector and emerging markets as well.

This study contributes to the limited literature on the nexus between CSR reporting and CSP for environmentally sensitive industries in emerging markets and enriches the knowledge by investigating overall CSP as well as its three pillars, namely, environmental, social and governance performance.

The link between supply chain agility (SCA) and performance has been tested in previous research with different samples and results. The present paper quantitatively analyses and summarises the impact of SCA on performance found in previous empirical papers and determines the influence of several identified moderators.

Using a meta-analysis approach based on a systematic literature review, a total of 63 empirical papers comprising a sample of 14,469 firms were meta-analysed to consider substantive (type of performance and SCA operationalisation) and extrinsic (economic region and industry) moderators.

Results confirm a significantly large, positive correlation between SCA and performance. None of the analysed moderators has enabled the identification of any significant differences between the SCA and performance correlations by subgroup. However, high heterogeneity in total variance, both in the full sample and the subgroups by moderator, demands further rigorously reported empirical research on this topic with clearly conceptualised variables and frameworks and the use of validated scales.

Several research gaps and best practice recommendations have been indicated to improve future empirical research on this topic.

Practitioners in different economic regions and industries will find consistent evidence of improvements in performance through SCA.

No meta-analysis has been found in previous research to estimate the value of the correlation between SCA and performance and the influence of moderating variables.

The purpose of this study is to analyze the correlation between a company’s efforts to reduce carbon emissions and its actual carbon performance. Additionally, the study investigates how female decision-makers may influence this relationship as moderators.

This study uses a data set consisting of 1,258 observations from companies listed on the STOXX Europe 600 index between 2009 and 2021. The study applies the ordinary least squares technique to investigate the connection between carbon reduction initiatives and actual carbon performance, taking into account the potential impact of board and executive gender diversity. To ensure the reliability of the findings, subsample analysis and a two-step generalized method of moments technique were used.

The results show a significant negative association between a firm’s commitment to environmental initiatives and its carbon emission intensity. Furthermore, the study explores the moderating effect of board and executive gender diversity on this relationship and finds that gender diversity has a significant negative impact on the relationship between emissions reduction initiatives and carbon emissions.

The study has practical implications for corporate sustainability efforts. It highlights the importance of implementing carbon reduction initiatives to effectively mitigate carbon emissions. This emphasizes the need for sustainable business strategies that prioritize environmental initiatives. Additionally, the study underscores the positive impact of gender diversity in leadership positions on carbon reduction efforts. Policymakers and organizations can leverage these findings to promote gender diversity and enhance sustainability practices.

It provides evidence-based insights for policymakers to develop specific policies and action plans in priority areas such as climate change and emissions reduction. It also highlights the positive influence of gender diversity in corporate leadership on environmental initiatives, promoting inclusivity and equality in sustainability practices.

This study brings originality by investigating the direct impact of a company’s carbon reduction initiatives on its carbon performance. It also explores the moderating effect of board and executive gender diversity on this relationship. The study provides evidence-based insights for policymakers and applies neo-institutional theory to analyze the interplay between carbon reduction initiatives, carbon emissions and gender diversity in executive and board positions.

The purpose of this study is to explore consumer anticipation processes that occur after commitment to a purchase has been made, but before consumption occurs. The authors add to the knowledge and theory building about anticipation that occurs in this liminal phase by investigating the cognitive, emotional and behavioural processes that interact to influence post-consumption evaluations.

An abductive research approach used a phase-based research design using semi-structured interviews. The authors identify interactions between cognitive, emotional and behavioural processes that occur during anticipation and associate these with post-consumption outcomes.

Anticipation of a consumption experience, enacted through thoughts, emotions and actions, and undertaken with peers, is an experience per se, independent from and interdependent with the substantive experience, and contributes to performance of the substantive experience. The authors propose a framework in which anticipation – as a performative phenomenon – influences the overall evaluations of the substantive consumption experience in contexts of delayed consumption. The theoretical grounding of performativity makes a useful contribution through its linkage of thought processes to outcomes. The authors further locate their findings within the literature on attribution theory. By engaging in anticipation, informants perceived the locus of causality to be internal, and expressed pride in having anticipated if the subsequent experience was successful. By anticipating, informants perceived an ability to exert control over future events and felt ashamed of not having adequately anticipated if an experience was subsequently unsuccessful.

The theoretical grounding of performativity makes a useful contribution through its linkage of thought processes to outcomes. The authors further locate their findings within the literature on attribution theory. By engaging in anticipation, informants perceived the locus of causality to be internal and expressed pride in having anticipated if the subsequent experience was successful. By anticipating, informants perceived an ability to exert control over future events and felt ashamed of not having adequately anticipated if an experience was subsequently unsuccessful.

The authors discuss the trade-off service providers face between encouraging anticipation, which raises expectations that might not be met, and facilitating anticipatory preparations, which may reduce the risk of service failure.

The authors provide a new lens by conceptualising anticipation as a performative process and identifying mechanisms by which anticipation is embedded in total consumption experience. This study has important generalisable implications for contexts where mechanisms of performative anticipation may be a means for ameliorating uncertainty about future consumption experiences.

This study aims to explore the recovery performances of chatbots (vs human employees) and help firms use chatbots to carry out effective service recovery.

Two experiments were conducted to test the proposed hypotheses.

The results show that compared with human employees’ recovery, chatbots’ recovery leads to lower customer satisfaction and revisit intention. This effect is more significant for symbolic recovery instead of economic recovery. Perceived distributive and interactional justice mediate the interaction effect of recovery provider and recovery strategy on recovery performance. Using immediate recovery rather than delayed recovery can attenuate chatbots’ poor performances in symbolic recovery.

This study enriches the chatbot research and the service recovery literature by deploying chatbots into the service recovery setting. Using an integrated theoretical model including recovery strategy and recovery timing, this study provides substantive insight into how firms can enhance chatbots’ recovery performances.

本研究旨在探索聊天机器人（与人类员工相比）的服务补救表现, 并帮助公司使用聊天机器人进行有效的服务补救。

本研究进行了两个实验来检验提出的理论假设

结果表明, 与人类员工的服务补救相比, 聊天机器人的服务补救导致顾客满意度和再惠顾意愿降低。 这种效应对于象征补救而非功利补救更为显著。 分配公平和互动公平在服务补救提供者和补救策略的交互作用对补救表现的影响中起到了中介作用。 使用立即补救而不是延迟补救可以减轻聊天机器人象征补救方面的不良表现。

本研究通过将聊天机器人部署到服务补救环境中丰富了聊天机器人研究和服务补救文献。 本研究通过构建包括服务补救策略和补救时机在内的综合理论模型, 为企业如何提高聊天机器人的服务补救表现提供了实质性的见解。

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

With the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it provides additional credibility and confidence. This study investigates the association between the higher level of external carbon assurance and improvement in a firm's carbon emissions. It provides an understanding of corporate incentives for obtaining a higher level of carbon assurance, particularly in relation to carbon performance enhancements.

Data are collected from 170 US companies for the period 2012–2017 and are analysed using a change analysis. Generalised method of moment (GMM) is used to address endogeneity.

Following the rationales taken by legitimacy and “outside-in” management views, the findings reveal that a higher level of carbon assurance (i.e. reasonable assurance) marginally improves firms' carbon performance (i.e. reported carbon emissions). This is consistent with “outside-in” management view suggesting that a higher level of assurance could be utilised as a tool for accessing more information about stakeholders' needs and concerns, which can be useful in enhancing carbon performance.

The findings are generalisable to US firms and may not extend to other contexts.

The implication of this study for companies is that a high level of sustainability assurance is a useful tool to access detailed information about stakeholder concerns, of which internalisation can help to marginally improve carbon performance. For policymakers, the insights into and enhanced understanding of the incentives for obtaining carbon assurance can help policymakers to develop effective policies and initiatives for carbon assurance. Considering the possible improvements in carbon performance when obtaining a high level of sustainability verification, governments need to consider mandating carbon assurance.

This study extends the existing studies of assurance in sustainability context as well as in carbon context by explaining why companies voluntarily get expensive external verification (i.e. higher level of assurance) of their carbon emissions disclosure. This study responds to calls in the literature for empirical research investigating the association between environmental performance and external assurance with a focus on level of assurance.

1. A higher level of carbon assurance Marginally improves firms' carbon performance.

2. Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

3. Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

4. Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

A higher level of carbon assurance Marginally improves firms' carbon performance.

Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

The authors extend the World Bank's Logistics Performance Index (LPI) for 30 additional countries and 13 additional years. The authors develop an inexpensive method for extending survey data when frequent, universal surveys are unavailable. The authors identify groups of country characteristics that influence LPI scores.

Using data from the World Development Indicators—the broadest global dataset of country socioeconomic features—the authors test machine learning algorithms for their ability to predict the LPI. The authors examine importance scores to identify factors that influence LPI scores.

The best performing algorithm produces predictions on unseen data that account for nearly 90% of observed variation, and are accurate to within 6%. It performs twice as well as an OLS model with per capita income as the only predictor. Explanatory factors are business environment, economic structure, finance, environment, human development, and institutional quality.

Machine learning offers a simple, inexpensive way of extending the coverage of survey data. This dataset provides a richer picture of logistics performance around the world. The factors the authors identify as predicting higher LPI scores can help policymakers and practitioners target interventions.

This paper is one of the first applications of machine learning to extend coverage of an index based on an international survey. The authors use the new data to provide the most wide-ranging analysis of logistics performance across countries and over time. The output is an important resource for policymakers tracking performance, and researchers particularly in smaller and lower income countries. The authors also examine a wider range of explanatory factors for LPI scores than previous work.

This research paper aims to investigate detailed relationships between market selection and product positioning decisions and their associated short- and long-term product performance outcomes in the context of the music category: a cultural goods industry with high amounts of product introductions. Market selection decisions are defined by the size, competitiveness and age of market subcategories within an overall product category. Positioning decisions include where a product’s attributes are located spatially in the category (periphery versus the market center), whether a product resides within a single subcategory or spans multiple ones and what brand strategy (single versus co-branding) is used.

Data are from multiple sources for the US music industry (aka product category) from 1958 to 2019 to empirically test the hypotheses: genres (rock, blues, etc.) correspond to subcategories; artists to brands; and songs to products. Regression analyses are used.

A complex set of nuanced results are generated and reported, finding that key marketing decisions drive short-term new product success differently and frequently in opposing ways than long-term success. Launching into very new, well-established or very competitive markets leads to the strongest long-term success, despite less attractive short-run prospects. Positioning a product away from the market center and spanning subcategories similarly poses short-run challenges, but long-run returns. Brand collaborations have reverse effects. Short-run product success is found, overall, to be difficult to predict even with strong data inputs, which has substantial implications for how firms should manage portfolios of products in cultural goods industries. Long-run product success is considerably more predictable after short-run success is observed and accounted for.

While managers and firms in cultural goods industries have long relied on intuition to manage market selection and product positioning decisions, this research tests the hypothesis that objective data inputs and empirical modeling can better predict short- and long-run success of launched products. Specific insights on which song characteristics may be associated with success are found – as are more generalizable, industry-level results. In addition, by distinguishing between short- and long-run success, a more complete picture on how key decisions holistically affect product performance emerges. Many market selection and product positioning decisions have differential impacts across these two frames of reference.