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Focusing on the Agri-Food and Beverage sector, the paper investigates the direct effect of worldwide mandatory non-financial disclosure on several financial dimensions as well as its moderating effects on the relationship between sustainability and financial performance.

The authors performed fixed-effect regressions on a sample of 180 global listed companies, considering a period of eight years. The authors also tested the moderating effects of non-financial disclosure regulation on the relationship between sustainability and financial performance.

The authors found a positive direct impact of mandatory non-financial disclosure on Operating Return on Asset, Return on Equity and Return on Sales. The analysis also highlighted the negative moderating effects of non-financial reporting regulation on the relationship between sustainability issues and financial performance. As for the Cost of Debt, the authors found mixed results.

This study considers a short-term perspective focusing on a limited sample composed of companies playing a key role in the global agri-food system.

The paper identifies which financial performance dimensions are positively or negatively affected by mandatory non-financial disclosure. Accordingly, managers can rearrange corporate activities to deal with further reporting normative requirements concurrently preserving financial performances and fostering corporate sustainability.

This study recommends fostering mandatory non-financial disclosure to increase corporate transparency fostering the sustainability transition of the Agri-Food and Beverage industry.

The paper highlights global mandatory non-financial disclosure effects on financial performance considering a sector that is cross-cutting impactful on plural sustainability issues.

Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas.

The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach.

Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness.

Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM.

The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

This paper explores the convergence of Education 4.0 and Industry 4.0 and presents a Twin Peaks model for their seamless integration.

A high-level literature review is conducted to identify and discuss the important challenges and opportunities offered by both Education 4.0 and Industry 4.0. A novel Twin Peaks model is devised for the convergence of these domains and to cope with the challenges effectively.

The proposed Twin Peak model for the convergence of Education 4.0 and Industry 4.0 suggests that the development of these two domains is interdependent. It emphasizes ethical considerations, inclusivity and understanding the concerns of stakeholders from both education and industry. We have also explained how continuous incremental adaptation within the proposed Twin Peaks model might assist in addressing concerns of one sector with the opportunities of the other.

First, Education 4.0 and Industry 4.0 are reviewed in terms of opportunities and challenges they present. Second, a novel Twin Peaks model for the convergence of Education 4.0 and Industry 4.0 is presented. The proposed discovers that the convergence is adaptive, iterative and must be ethically sound while considering the broader societal implications of the digital transformation. Third, this study also acts as a torch-bearer for the necessity for more research of this kind to guarantee that our educational ecosystem is adaptable and capable of producing the skills required for success in the era of IR4.0.

Organisational responses to the United Nations Sustainable Development Goals depend on the competency and mindset of business leaders to lead responsibly. This study is informed and underpinned by the Principles of Responsible Management Education. This study aims to examine how embedding the “sustainability mindset principles” within a university programme can contribute to responsible management education and, by extension, leadership development.

An illustrative case study using 84 students was applied, including undergraduate, postgraduate and executive Master of Business Administration students. An exploratory, qualitative design was followed, primarily adopting focus groups.

Evidenced learning gains in connecting sustainability knowledge with personal beliefs and behaviours, provide a compelling basis for educational and business practitioners to focus on the sustainability mindset principles (SMPs). Mapping of mindset against leading global competency frameworks provides important theoretical insight. Learning is illustrated through multiple dimensions (i.e. cognitive, behavioural and affective) to inform leadership development approaches.

The mapping of sustainability competency frameworks against the SMP, alongside qualitative research insights, provides a compelling basis for further research into the learning gains from embedding the mindset principles. The situated nature of the study and the lack of longitudinal measurement of what students take forward into their lives and workplaces is a limiting factor to be considered.

This study evidences the value of “whole-person” learning for responsible management, which can helpfully inform the design of both educational and workplace leadership development programmes.

This study is original in the pedagogic examination of the learning dimensions of the SMPs in a Business and Management programme. It also offers new insights in terms of the implications for leadership development.

The purpose of this paper is to investigate the effect of consumer sustainability attitudes and quick service restaurants (QSRs) practices along with the willingness of consumers to pay a premium for sustainability efforts.

A random sample of QSR customers in Germany resulted in 428 completed surveys. First, common factor analysis was conducted to assess the summated scales related to the sustainable behavior of customers, the importance attached by them to the different dimensions of sustainability and the extent to which customers perceive that QSR implement such practices. Second, the effect of these summated scales on the willingness to pay a premium (WTPP) for sustainability practices were assessed by means of a logistic regression.

The findings indicated that WTPP for sustainability efforts is primarily driven by internal beliefs and behaviors of consumers themselves rather than actions by QSR firms. Furthermore, when comparing five major QSRs, QSR brands did not appear to create a strong point of differentiation in their sustainability practices in the minds of frequent QSR consumers in the context of this study.

Implications of these results suggest that a growing number of consumers place high importance on sustainability and engage in personal sustainability practices that impact behaviors such as QSR selection and a WTPP for QSR brands and products that are perceived as implementing sustainable practices.

This paper addresses a gap by assessing drivers of willingness of QSR customers to pay a premium for sustainable practices and if QSR brands sustainability practices differ in the minds of consumers.

The service sector is at an inflection point with regard to productivity gains and service industrialization similar to the industrial revolution in manufacturing that started in the eighteenth century. Robotics in combination with rapidly improving technologies like artificial intelligence (AI), mobile, cloud, big data and biometrics will bring opportunities for a wide range of innovations that have the potential to dramatically change service industries. The purpose of this paper is to explore the potential role service robots will play in the future and to advance a research agenda for service researchers.

This paper uses a conceptual approach that is rooted in the service, robotics and AI literature.

The contribution of this paper is threefold. First, it provides a definition of service robots, describes their key attributes, contrasts their features and capabilities with those of frontline employees, and provides an understanding for which types of service tasks robots will dominate and where humans will dominate. Second, this paper examines consumer perceptions, beliefs and behaviors as related to service robots, and advances the service robot acceptance model. Third, it provides an overview of the ethical questions surrounding robot-delivered services at the individual, market and societal level.

This paper helps service organizations and their management, service robot innovators, programmers and developers, and policymakers better understand the implications of a ubiquitous deployment of service robots.

This is the first conceptual paper that systematically examines key dimensions of robot-delivered frontline service and explores how these will differ in the future.

This work aims at proposing a novel Internet of Things (IoT)-based and cloud-assisted monitoring architecture for smart manufacturing systems able to evaluate their overall status and detect eventual anomalies occurring into the production. A novel artificial intelligence (AI) based technique, able to identify the specific anomalous event and the related risk classification for possible intervention, is hence proposed.

The proposed solution is a five-layer scalable and modular platform in Industry 5.0 perspective, where the crucial layer is the Cloud Cyber one. This embeds a novel anomaly detection solution, designed by leveraging control charts, autoencoders (AE) long short-term memory (LSTM) and Fuzzy Inference System (FIS). The proper combination of these methods allows, not only detecting the products defects, but also recognizing their causalities.

The proposed architecture, experimentally validated on a manufacturing system involved into the production of a solar thermal high-vacuum flat panel, provides to human operators information about anomalous events, where they occur, and crucial information about their risk levels.

Thanks to the abnormal risk panel; human operators and business managers are able, not only of remotely visualizing the real-time status of each production parameter, but also to properly face with the eventual anomalous events, only when necessary. This is especially relevant in an emergency situation, such as the COVID-19 pandemic.

The monitoring platform is one of the first attempts in leading modern manufacturing systems toward the Industry 5.0 concept. Indeed, it combines human strengths, IoT technology on machines, cloud-based solutions with AI and zero detect manufacturing strategies in a unified framework so to detect causalities in complex dynamic systems by enabling the possibility of products’ waste avoidance.