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This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

The sharing economy has evolved as a result of the diffusion of information and communication technology and facilitates collaborative consumption and production otherwise known as value co-creation. The present research aims to explore the consumer responses to value co-creation in sharing economy such as satisfaction, brand preference and enduring buyer–platform relationships, amid consumer's CSR concerns.

Drawing on the sharing economy and value co-creation literature and rooted in the stimulus-organism-response framework, an online panel data provider was employed to recruit 393 actual sharing economy consumers from the United States. Empirical analyses are performed using structural equation modeling through Amos, version.27.

Findings confirm that value co-creation intentions contribute to consumers' satisfaction, brand preference and sustainable social relationships in the sharing economy. As expected, heightened concerns of corporate social responsibility (CSR) led to decreased consumer satisfaction with the sharing economy platform.

The study contributes to the digital sharing economy literature by emphasizing the role of CSR perceptions for building long-term relationships (buyer–platform relationships) where value co-creation is crucial.

While existing literature extensively explores manufacturing firms expanding into services, little is known about the modes of servitisation, the means by which they carry it out. This paper concentrates on acquisitions as a mode of servitisation. Post-acquisition integration is when the potential of an acquisition is realised. The paper therefore aims to categorise types of integrations following the acquisition of servitised firms and discusses their consequences for servitisation.

The empirical part of the paper is based on two case studies, each involving the acquisition of servitised firms. Both acquirers changed their integration approach over time.

The paper conceptualises three types of integrations: rhetorical, insulated and transformative integrations, indicating whether and how the acquirer becomes servitised following the integration. These highlight the analysis of integration based on business models and customer orientation in relation to servitisation.

This paper contributes to research on servitisation by emphasising acquisitions as a mode of servitisation and conceptualising three integration types related to business models and customer orientations. Furthermore, the paper highlights how an acquirer's servitisation leads to new offerings targeting new customers, as opposed to strengthening existing relationships.

This study aims to investigate how companies’ understanding of the business network influences the creation of value in business-to-business relationships. The authors do this by analysing dimensions in actors’ “network pictures” and illustrating how value perception and network understanding influence actors’ mutual effort to create value. Approaching relationship value from the point of actors’ cognitive understanding of their business network has so far been largely overlooked in relationship value research.

This study applies a qualitative case study methodology whereby dyadic data from a well-established business-to-business relationship is collected from 18 company representatives through personal interviews and group interviews supplemented by participant observations and company data.

The findings contribute with new insight into how companies’ understanding of their surrounding network influence (facilitates or limits) relationship value creation. The authors find that companies continuously reflect on changes in their networks and the related changes in partners’ value perceptions. Through value articulations, companies seek to explicitly express their value perception. Value reflections and value articulations create a dynamic process formed not only by the individual actor but also through their relationship and engagement in their network environment. This requires companies to develop their networking capabilities.

This paper presents findings, insights and contributions limited to a case study of a particular business relationship within an industrial setting. Although the findings and contributions are valid and in line with the criteria for rigorous qualitative research, the authors advocate and call for additional studies that investigate relationships value creation and address the interplay between actors’ network understanding and their actions and behaviour. One way to approach this would be to test the four propositions derived and presented as part of the present study.

The findings imply that management needs to be aware not only of the value created and delivered to a specific partner but also of how the partner’s understanding of the wider network will influence the value delivering and capturing process.

This study contributes to the growing literature on relationship value creation by outlining a dynamic process where relationship partners reflect upon and articulate value. Such activities are influenced by the partners’ network understanding and form the basis of the mutual relationship value creation effort. The findings also contribute to the network pictures literature by emphasizing insights into the formation of value perceptions through actors’ understanding of their surrounding networks.

The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify strategies to maximize its potential gains from a business partner's perspective.

Data are collected from 208 FDA partners in Indonesia. Importance–performance analysis (IPA) is applied to evaluate the FDA feature and extended the theory of potential gain in customer value (PGCV) to achieve potential gains from FDA business partners.

This study provides a clear and measurable direction for future research to develop FDA performance. Owning customer data, revenue sharing and competitive advantage are the most potential gains from joining the FDA from the business partner perspective.

The respondents are restaurants from the micro, small, and medium enterprises levels. Further research should involve middle to upper level restaurants to discover all business partners' perceptions. This will be very helpful for FDA providers interested in improving the best performance for all their partners.

FDA providers must focus on improving and maintaining the features of owning customer data, revenue sharing, competitive advantage, stable terms and conditions, customer interface, building customer loyalty, online presence, user credit rating, promotion and offers, delivery service and sales enhancement to increase consumer satisfaction and meet the expectations desired by business partners.

This research provides a meaningful theoretical foundation for future work. It extends the theory of PGCV using the value of a partner perspective as a substitute for customer value; hence, the authors call it a potential gain in partner value.

This study aims to investigate the ecological awareness of Chinese consumers towards fast fashion and examine the effect of social sustainability claims on green brand image and purchase intentions in China, considering China’s unique environmental policy landscape and its significant role in the global fast fashion industry. The study explores the role of altruistic values in promoting sustainability within the well-known fast fashion brand “H” and how they shape brand image, consumer satisfaction and brand equity.

The study collected data from 257 Chinese participants and used a serial mediation model through the PROCESS macro in SPSS to analyse the correlation between green brand image, created through sustainability claims and consumer purchase intentions. The model also assessed the intermediary effects of brand image, satisfaction and equity.

The findings of the research indicate a direct and positive relationship between green brand image and consumer purchase intentions, emphasising the need for clothing and textile industry marketers to strategically promote altruistic values in their sustainability efforts and highlighting the importance of ecological awareness in shaping consumer behaviour in the Chinese context. This approach enhances green satisfaction and green brand equity and ultimately leads to higher green purchase intentions.

This study provides significant insights into the effectiveness of incorporating social sustainability claims in advertising to improve a brand’s green image and influence consumer behaviour. It emphasises the importance of altruistic values in sustainability strategies, offering valuable guidelines for marketers in enhancing green satisfaction and brand equity, thereby boosting consumer purchase intentions in the context of green branding and sustainability advertising. Focussing specifically on the Chinese market, this research sheds light on the impact of ecological awareness among Chinese consumers within the fast-fashion industry. Given China’s substantial role in shaping global fast-fashion production and its evolving environmental policies, this focus adds significant depth to our understanding of sustainability claims’ influence within this crucial consumer base.

This study aims to examine the factors influencing consumers’ intentions to use QR code menus in the post-COVID-19 pandemic using the unified theory of acceptance and use of technology and rational choice theory as the theoretical foundations.

Using a survey method, 200 data are collected from consumers who had used QR code menus in the past. Partial least squares structural equation modelling is used to analyse the data.

Our findings show that performance expectancy, effort expectancy, social influence, habit and perceived privacy protection have a significant positive influence on intentions. However, facilitating conditions, hedonic motivation and perceived privacy risk do not have a significant influence on intentions.

This study further extends the work of previous studies by using the unified theory of acceptance and use of technology model, with additional two new predictors, namely perceived privacy protection and perceived privacy risk, to understand consumers’ intentions to use QR code menus.

This study aims to examine the impact of Lean 4.0 practices on value co-creation in the dairy ecosystem.

Data collection were carried out through a questionary application with 126 professionals linked to the dairy ecosystem, including milk producers, milk cooperatives and milk transporters. The data were analyzed using Cluster Analysis, Mann-Whitney test and Chi-Square test.

A strong relation was found between the use of Lean 4.0 tools and the increase in operational performance, in addition to milk quality. Moreover, it can be noted that the use of digital technologies from Industry 4.0 has a strong relation with dairy production optimization, in other words, it is possible to be more efficient in the dairy process via Lean 4.0 adoption.

The study is limited to analyzing the Brazilian dairy ecosystem. The results presented may not reflect the characteristics of the other countries.

Once the potential empirical impacts of the relation between Lean 4.0 and value co-creation are elucidated, it is possible to direct strategies for decision-making and guide efforts by researchers and professionals to deal with the waste mitigation present in the dairy sector.

Lean 4.0 proves to be a potential solution to improve the operational performance of the dairy production system. Lean 4.0, linked to value co-creation, allows the integration of the production sector with consumers, through smart technologies, so new services and experiences can be provided to the consumer market. Additionally, the consumer experience can be stimulated based on Lean 4.0, once the quality specification is highlighted based on data science and smart management control.

To the best of the authors’ knowledge, this is the first study that analyzes the interrelationship between the Lean 4.0 philosophy and the value co-creation in the dairy ecosystem. In this sense, the study reveals the main contributions of this interrelation to the dairy sector via value co-creation, which demonstrates a new perspective on the complementarity of resources, elimination of process losses and new experiences for the user through digital technologies integrated with the Lean Thinking approach.

Mianzi can powerfully influence tourists’ behavior. Compared with product brands, destination brands are more multidimensional, consisting of intangible and tangible elements. Therefore, this paper aims to explore the relationships among the Chinese culture-related variable mianzi, destination product quality, destination service quality, destination brand value, destination brand resonance, destination brand self-congruity and destination overall brand equity.

A questionnaire survey was conducted in 2021, yielding 475 valid responses from tourists who had traveled to Hainan, China. Data was analyzed using structural equation modeling.

The results showed that mianzi plays a significant role in shopping destination brand equity, and the mianzi effect shapes tourists’ positive perceptions of destination product and service quality. Meanwhile, destination product quality and service quality enhance shopping destinations’ overall brand equity through destination brand value, brand resonance and brand self-congruity.

This study, focusing on shopping destinations, presents a novel view of brand equity. The research also uncovers influencing factors (e.g. product quality and service quality) that further enrich the destination brand equity model. Finally, findings offer valuable insights for academic research and the practical development of shopping destinations.

面子能有力地影响游客的行为。与产品品牌相比, 目的地品牌更加多维, 由无形要素和有形要素构成。因此, 本文旨在探讨与中国文化相关的变量面子、目的地产品质量、目的地服务质量、目的地品牌价值、目的地品牌共鸣、目的地品牌自我一致和目的地整体品牌资产之间的关系。

2021年对去过中国海南旅游的游客进行问卷调查, 最终获取了 475 份有效问卷。

果表明, 结果表明面子在购物目的地品牌资产中发挥着重要作用, 面子效应塑造了游客对目的地产品和服务质量的积极认知。同时, 目的地产品质量和服务质量通过目的地品牌价值、品牌共鸣和品牌自我一致提升了购物目的地的整体品牌资产。

本研究以购物目的地为重点, 提出了一种新颖的品牌资产观点。研究还发现了一些影响因素（如产品质量和服务质量）, 进一步丰富了目的地品牌资产模型。最后, 研究结果为学术研究和购物目的地的实际发展提供了宝贵的见解。

Mianzi puede influir poderosamente en el comportamiento de los turistas. En comparación con las marcas de producto, las marcas de destino son más multidimensionales y constan de elementos intangibles y tangibles. Por lo tanto, este artículo pretende explorar las relaciones entre la variable mianzi relacionada con la cultura china, la calidad del producto del destino, la calidad del servicio del destino, el valor de la marca del destino, la resonancia de la marca del destino, la autocongruencia de la marca del destino y el valor general de la marca del destino.

En 2021 se llevó a cabo una encuesta por cuestionario, que arrojó 475 respuestas válidas de turistas que habían viajado a Hainan, China. Los datos se analizaron mediante un modelo de ecuaciones estructurales.

Los resultados mostraron que el mianzi desempeña un papel significativo en el valor de marca de los destinos de compras, y que el efecto mianzi determina las percepciones positivas de los turistas sobre la calidad de los productos y servicios del destino. Por su parte, la calidad de los productos y servicios del destino mejora el valor de marca global de los destinos de compras a través del valor de marca del destino, la resonancia de la marca y la autocongruencia de la marca.

Este estudio, centrado en los destinos de compras, presenta una visión novedosa del valor de marca. La investigación también descubre factores influyentes (por ejemplo, la calidad del producto y la calidad del servicio) que enriquecen aún más el modelo de valor de marca del destino. Por último, los resultados ofrecen valiosas perspectivas para la investigación académica y el desarrollo práctico de los destinos de compras.