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This study investigates the association between board gender diversity and multiple directorships, two board characteristics representing human, social and relational capital and the extent to which corporate reporting (using the double materiality principle) explains value creation for the organization, environment, society and the economy, which we define as total value reporting.

This study uses a disclosure index developed based on the Integrated Reporting Framework and the Global Reporting Initiative (G4) guidelines to analyze disclosures made using the double materiality principle and reflect the value created by companies. The sample includes corporate reports of 102 Australian Securities Exchange (ASX) companies in the Health Care sector. Ordinary least squares regression analyses test the relationship between board gender diversity and multiple directorships and the quality of total value reporting (and its subcomponents) with appropriate control variables.

Findings reveal that human, social and relational capital formed through multiple directorships and gender-diverse boards is positively related to the quality of total value reporting. Results hold for alternative measures and sensitivity tests of gender diversity and multiple directorships.

Our study reveals that (1) the <IR> Framework, when combined with the GRI Framework, effectively measures connected information quality under a double materiality perspective for total value reporting; (2) enhancing board effectiveness for total value reporting is achievable by increasing female directors and those with multiple directorships; (3) limitations in accessing experienced directors, particularly women, do not disadvantage countries like Australia and (4) directors holding multiple board positions are pivotal in disseminating best practices in corporate governance and reporting across various companies and industries.

Our research reveals that gender diversity on corporate boards transcends mere representation, significantly enhancing how firms articulate their value to stakeholders. This finding underscores the urgency for public policies to advocate for increased female board representation. Additionally, our findings indicate that board diversity, encompassing gender, experience, industry background and cultural perspectives, can elevate transparency in reporting, crucial for attracting global investors, particularly in emerging markets.

Our study is an early attempt to examine total value reporting – underpinned by double materiality – which reports on how companies create value for themselves, the environment and society. It is one of the first to identify drivers of reporting based on double materiality.

The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a normative benchmark against which compliance with the IR Framework, and the extent to which integrated reports make visible how organisations create value, can be evaluated.

The three pillars of the IR Framework – Capitals, Content Elements and the Guiding Principles – are operationalised by the way of a set of disclosure items that capture the extent to which they manifest within integrated reports. The created disclosure index is applied to analyse reports of five companies that are expected to be superior integrated reporters.

The normative benchmark that was created to operationalise the IR Framework identifies a vast amount of potentially communicable information and various degrees to which information may be disclosed. The integrated reports analysed differ significantly in the extent to which value-creation stories are made visible, despite some of the companies promoting to have actively engaged with IR as participants of the IIRC Pilot Program Business Network. All selected companies performed poorly in comparison to the normative benchmark.

This paper is the first to provide a comprehensive normative benchmark for analysing and evaluating compliance with the IR Framework and the extent to which integrated reports make visible how organisations create value.

With the end of the Cultural Revolution and the rise of Deng Xiaoping, China began a new era of economic and political reform. In 1978 the open door policy was initiated. In October of 1984, Deng Xiaoping set in motion an ambitious program of financial and industrial reform aimed at eventually restructuring China's economy into a vaguely defined market system. This “second revolution” has run into difficulties because the Chinese officials lacked experience controlling a supply and demand economy and because of the opposition from conservative factions within the Chinese bureaucracy.

This paper aims to explore the effects of leadership style and trust in leadership on employees’ affective commitment under the epidemic situation.

A total of 580 valid questionnaires were collected online targeting the hospitality and tourism employees working from home during the particular period of the COVID-19 Coronavirus crisis. Structural equation modeling was used to analyze the data with AMOS software.

The findings indicated that perceived transformational leadership was a positive predictor of trust in leadership and affective commitment. In addition to the positive contribution to commitment, trust in leadership also mediated the relationship between transformational leadership and organizational commitment.

The current study contributes to the literature on leadership and organizational commitment. The results of this study may provide a valuable guide to organizations, leaders and young employees.

变革型领导对员工信任及员工情感承诺的影响研究

本文旨在研究在新冠疫情背景下, 变革型领导对员工信任度以及情感承诺的影响。

本文研究对象为旅游及酒店行业工作人员, 由于新冠疫情, 调查问卷通过线上的方式向居家办公的酒店工作人员进行发放, 调查结束共收集到580份有效问卷, 利用AMOS软件对收集到的数据进行结构方程分析。

本研究发现, 变革型领导对员工组织信任具有正向影响, 员工信任对员工的组织情感承诺具有正向影响, 变革型领导正向影响员工的组织情感承诺, 并且, 变革型领导通过增强员工信任度, 正向影响员工的组织情感承诺, 即员工信任在变革型领导和情感承诺中间起中介作用。

本研究为拓展企业管理领域研究做出了贡献, 本文研究结果验证了相关的领导理论及组织管理理论, 丰富了职业承诺领域的研究, 为组织、领导以及青年员工的职业发展提供了参考借鉴。

Investigación sobre la influencia del liderazgo transformacional en la confianza y el compromiso emocional de los empleados

Este artículo tiene como objetivo estudiar la influencia del liderazgo transformacional en la confianza y el compromiso emocional de los empleados bajo el impacto del Covid-19.

El objeto de investigación de este artículo es el personal del sector turístico y hotelero. Se recogieron un total de 580 cuestionarios válidos y se analizaron los datos recopilados mediante ecuación estructural utilizando el software AMOS.

Esta investigación encontró que el liderazgo transformacional tiene una influencia positiva en la confianza de los empleados, la confianza de los empleados tiene una influencia positiva en el compromiso emocional de los empleados, el liderazgo transformacional afecta positivamente el compromiso emocional de los empleados y la confianza de los empleados juega un papel intermediario entre el liderazgo transformacional y el compromiso emocional.

Esta investigación enriquece la investigación sobre la teoría del liderazgo y el compromiso organizacional, y proporciona una referencia para el desarrollo profesional de organizaciones, líderes y empleados jóvenes.

The purpose of this paper is to determine the corrosion fatigue behavior and mechanism of 6005A aluminum alloy and welded joint.

Electron back-scattered diffraction (EBSD) were adopted to characterize the microstructure of 6005A aluminum alloy and welded joint. Through potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and corrosion fatigue experiments, the corrosion fatigue behavior and mechanism of 6005A aluminum alloy base metal and welded joint were studied.

The results show that the corrosion fatigue crack initiation of 6005A aluminum alloy base metal and welded joint is mainly caused by the preferential anodic dissolution and hydrogen concentration in the areas with inclusions and welding defects.

The research is an originality study on the corrosion fatigue behavior and mechanism of 6005A aluminum alloy and welded joint.

This study aims to investigate the factors that affect the intention to use public mobile libraries and enhance the quality of mobile library services to attract and retain users.

A questionnaire survey was conducted with 391 valid users in China. Based on the stimulus–response theory and user individual characteristics, a model was developed to examine the factors influencing the intention to use public mobile libraries. The model was tested using statistical software, such as SPSS 25.0 and AMOS 24.0.

The results indicate that technological factors, content factors, individual factors and psychological factors significantly influence the intention to use public mobile libraries. The impact of system quality and perceived ease of use in technological factors is relatively balanced. Among content factors, information quality is the most significant, while information literacy has a greater influence compared to subjective norms in individual factors. In psychological factors, perceived matching and perceived pleasure both positively influence usage intention, while perceived cost has a negative impact.

Firstly, this study only investigates users’ intention to use, but intention does not necessarily equate to actual usage behaviour (King and He,2006). Future research can introduce new variables to explore users’ adoption and continuous usage behaviours. Secondly, this study does not differentiate between different types of mobile library users. Future research can consider different user types, such as potential users and current users, to investigate the similarities and differences in their willingness to adopt mobile library services. Thirdly, this study is primarily cross-sectional. Future research can consider longitudinal studies to provide more in-depth insights into user behaviour.

This paper identifies external and internal stimulus factors and conducts a comprehensive investigation into the factors influencing the intention to use public mobile libraries, thus providing generalizable research findings. Unlike previous studies, this research introduces the information literacy variable, enriching the model of factors affecting users' intention to use mobile libraries and yielding more comprehensive conclusions. Consequently, the study aims to be grounded in the actual usage ideas and intentions of diverse user groups, constructing a model that highlights factors influencing the intention to use public mobile library services.

From a social perspective, this study offers four implications for improving the utilization of public mobile libraries. Firstly, it is crucial to integrate digital resources, enhance information quality in public mobile libraries and improve platform usability. Secondly, adopting a user-oriented approach is essential to improve the service level of public mobile libraries and stimulate residents’ participation. Thirdly, efforts should be made to strengthen user information literacy and increase information utilization. Fourthly, top-level design improvements, effective promotion efforts and user behaviour guidance are essential for the success of public mobile libraries.

This study contributes to the improvement of public mobile library services and the advancement of modern public cultural services by identifying the key factors that drive the intention to use such services. The findings have practical implications for promoting high-quality development and enhancing the popularity of public mobile libraries.

This study aims to explore the collaborative value creation process in the context of regional public brands within the specialty agricultural products domain. It examines the role of cluster social capital in facilitating stakeholder interactions and cooperation, thereby enhancing the value of these brands.

The study adopts a value co-creation theoretical framework to construct a relational model that links cluster social capital, brand interaction, stakeholder perceived value, and the value of regional public brands. An empirical analysis is conducted using a sample of 404 valid responses to test this model and assess the influence of cluster social capital on brand value co-creation.

The findings reveal that cluster social capital significantly impacts stakeholder participation in value co-creation activities, thereby playing a crucial role in enhancing the value of regional public brands. The study also finds that brand interactions significantly affect stakeholder perceived value and the overall brand value, with perceived value acting as a partial mediator in these relationships.

This research contributes to the understanding of value co-creation in regional public brands, particularly in the agricultural sector. It provides new insights into how cluster social capital influences the value creation process, offering valuable implications for policymakers and practitioners working to develop and promote regional public brands in the specialty agricultural products market.

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.

The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.

This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

This paper aims to present a systematic literature review and bibliometric analysis of research papers published on chat generative pre-trained transformer (ChatGPT), an OpenAI-developed large-scale generative language model. The study’s objective is to provide a comprehensive assessment of the present status of research on ChatGPT and identify current trends and themes in the literature.

A total of 328 research article data was extracted from Scopus for bibliometric analysis, to investigate publishing trends, productive countries and keyword analysis around the topic and 34 relevant research publications were selected for an in-depth systematic literature review.

The findings indicate that ChatGPT research is still in its early stages, with the current emphasis on applications such as natural language processing and understanding, dialogue systems, speech processing and recognition, learning systems, chatbots and response generation. The USA is at the forefront of publishing on this topic and new keywords, e.g. “patient care”, “medical”, “higher education” and so on are emerging themes around the topic.

These findings underscore the importance of ongoing research and development to address these limitations and ensure that ChatGPT is used responsibly and ethically. While systematic review research on ChatGPT heralds exciting opportunities, it also demands a careful understanding of its nuances to harness its potential effectively.

Overall, this study provides a valuable resource for researchers and practitioners interested in ChatGPT at this early stage and helps to identify the grey areas around this topic.

Based on the Cognitive Appraisal Theory of Stress, this study aims to reveal the mechanism of peer abusive supervision on bystander proactive behavior through two different paths: bystander assertive impression management motivation and bystander defensive impression management motivation. Besides, the moderating effects of bystander uncertainty tolerance on the two paths are also explored.

In this study, 438 employees and their direct leaders from eight Chinese companies were surveyed in a paired survey at three time points, and the empirical data was analyzed using Mplus 7.4 software.

Peer abusive supervision leads bystanders to develop assertive impression management motivation and, thus, to exhibit more proactive behaviors. At the same time, peer abusive supervision also causes bystanders to develop defensive impression management motivation, which reduces the frequency of performing proactive behaviors. In addition, this study finds that bystander uncertainty tolerance plays a moderating role in influencing bystander assertive impression management motivation and bystander defensive impression management motivation in response to peer abusive supervision.

Starting from the bystander perspective, this study verifies the double-edged sword effect of peer abusive supervision on bystander proactive behavior as well as the mechanism of differentiated effects through cognitive appraisal, which broadens the scope of the research on abusive supervision, and deepens the academic understanding and development of the Cognitive Appraisal Theory of Stress. At the same time, it also provides new ideas for organizations to reduce the negative effects of workplace abusive behavior.