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The authors investigated the factors influencing consumer evaluations of advertisements for ethical luxury products that incorporate animal rights and protection concerns. The authors empirically examined how ethical messages influence advertisement persuasiveness through ethical consumer guilt and positively impact consumer evaluations of ethical luxury products. Furthermore, the authors explored the moderating role of consumers’ independent versus interdependent self-construals.

The authors conducted four experimental studies on the interplay among ethicality, luxury brand positioning and self-construal. Moderated mediation analyses revealed that moral emotions were responsible for the effect of ethical luxury advertisements that address animal welfare on brand attitude.

Advertisement messages signaling a luxury brand’s ethical efforts increase empathy through ethical consumer guilt, thereby generating favorable attitudes toward luxury products. However, this effect is limited to consumers with independent self-construal in South Korea and the United States of America.

The authors offer novel insights into the roles of ethical consumer guilt and empathy in the positive effects of ethical messages from luxury brands. Furthermore, the authors identified brand type and self-construal as boundary conditions for the effects observed across different consumer groups and markets.

The purpose of this study is to nutritionally evaluate dams exposed to caloric restriction or cafeteria diets during the lactation period.

Twenty-four female Wistar rats (n = 8/group) and their respective litters received during lactation: Control (CTRL) – received standard chow; Caloric restriction (CR) – received 50% of the ratio of the CTRL group; Cafeteria diet (CAF) – received cafeteria diet. Weighing of the mother rats and their respective litters occurred weekly and the diets were daily. At weaning, levels of glucose, total cholesterol, high-density lipoprotein, low-density lipoprotein (LDL) and triglycerides were evaluated. Abdominal adipose tissue was removed and weighed. Liver tissue was removed to determine the lipid profile.

CR dams showed lower food (p < 0.01), caloric (p < 0.01) and all macronutrients (p < 0.01) intake. This group also observed intense weight loss (p < 0.01), in addition to low litter weight (p < 0.01). CAF dams had higher caloric intake (p < 0.05) and increased consumption of lipids (p < 0.01). The CAF group also reported greater accumulation of abdominal adipose tissue (p = 0.01), elevated levels of LDL (p < 0.01) and hepatic lipids (p < 0.01), as well as a litter with higher weaning weight (p < 0.01).

Few studies have evaluated the effects of different models of malnutrition focusing on dams. CR dams showed severe weight loss, which may have caused their pups to be underweight. On the other hand, the CAF diet during lactation led to a higher consumption of lipids and accumulation of adipose tissue, which generated a high weight of the litter.

A limited number of studies have aimed at understanding behavior towards animal welfare. However, there are indications that consumers make an important distinction between land animals and fish. As no studies have attempted to explain the factors that influence consumer behavior towards the welfare of fish, this study aims to explain the behavior using the value–belief–norm (VBN) model. In addition, we extend the model by using empathy as a factor influencing the formation of personal norms. This study argues that by adding empathy to the model, we will improve the ability of the VBN to explain moral behavior.

The study is based on survey data from 416 Norwegian consumers. A structural equation modeling analysis with latent constructs is used to test the hypotheses.

The findings validate the ability of the VBN model to explain consumer intention to buy products containing fish with better welfare. We also showed that empathy and beliefs strongly influence personal norms. The extended VBN model increased the explained variance of personal norm by 11,54%. Consumers with biospheric values are strongly likely to have empathetic feelings towards fish suffering and believe that fish can feel pain. However, consumers with hedonistic values are significantly negatively related to beliefs and empathy.

By understanding the role of empathy, companies can develop marketing strategies that appeal to consumers' values, empathy and beliefs and ultimately encourage them to make purchases that support fish welfare.

Practically, this study explores consumers' beliefs towards fish welfare and identifies consumers who are more likely to purchase products containing fish with better welfare based on their values.

Despite city authorities in Bangladesh being concerned about urban sustainability, they often face difficulties in addressing predominant urban challenges threatening urban sustainability, due to limited relevant literature. To reduce this gap, this study aims to address the predominant urban challenges and assess their severity levels in four city corporations of Bangladesh, e.g. Rajshahi, Sylhet, Barishal, and Gazipur.

Using a mixed-method approach, this study rigorously analyzed field-level data obtained from 1,200 residents across selected cities using diverse statistical techniques. The quantitative analysis included descriptive analysis, exploratory factor analysis, and chi-square tests, whereas qualitative insights were derived through thematic analysis.

The study uncovered nine predominant urban challenges under two crucial factors “Feeble Urban Management” and “Illicit Activities” that collectively explain 62.20% variance. “Feeble Urban Management” explains 44.17% variance, whereas “Illicit Activities” accounts for 18.13%. Within these challenges, uncontrolled urban sprawl, inadequate disaster management, congested roads, and shabby drainage and waste management pose significant threats to urban sustainability. Illicit activities, manifested by encroachment on water sources, grabbing roadside, destruction of natural properties, and activities undermining social security, compound the urban sustainability issue. Severity analysis reveals Sylhet (54.5%), Rajshahi (46.4%), and Barishal (31.2%) as highly impacted, whereas Gazipur exhibits moderate severity (66.7%).

The findings of this study reveal intrinsic insights into urban challenges in Bangladesh that will provide valuable guidance to city authorities, equipping them to implement integrated and effective initiatives and programs that overcome these predominant urban challenges, with a specific focus on Rajshahi, Sylhet, and Barishal city corporations.

This study explores the direct and indirect effects of two components of food-related consideration of future consequences (CFCs), including CFC-Immediate and CFC-Future, on sustainable food attitudes (SFA) via food-related health and environmental concerns.

Partial least squares structural equation modeling technique was used on a data set of 664 Vietnamese consumers collected in Central Vietnam to evaluate measurement and structural models.

CFC-Immediate and CFC-Future as well as health and environmental concerns have positive effects on SFA. Indirect effects of CFC-Immediate on SFA via health concerns and CFC-Future on SFA via health/environmental concerns are also discovered.

Future studies should examine the impact of environmental values on CFCs, forming a more comprehensive understanding regarding the relationship between the two variables, especially by including a wider range of sustainable food types to gain diverse knowledge about sustainable food consumption.

Communicative messages should focus on both health and environmental concerns while emphasizing both immediate and more distant outcomes of sustainable food (fish) consumption for individuals with different dominant temporal orientations.

This study sheds light on the direct and hierarchical relationships among food-related CFCs, health and environmental concerns and SFA to better understand the intricate psychological process of sustainable food consumption.

The purpose of the study is to emphasise the urgent need for pension policy reform within Indonesia’s social security system.

The methodology employed in this research includes qualitative techniques such as in-depth interviews and thematic content analysis.

The findings suggest various measures for pension reform, including revising eligibility criteria, adjusting benefit designs to cover housing and transportation costs, promoting Defined Benefit Plans, enforcing compliance, addressing insufficient contributions, advocating for transparency, and aligning social assistance programs with pension system enhancements. However, there is a trade-off between the adequacy of pension benefits and the amount of resources required.

This study is limited by the need for more individuals knowledgeable about pension issues in Indonesia, primarily due to their high-ranking positions, making access challenging and potentially compromising the small sample size in research.

The research underscores the importance of maintaining policy consistency. It proposes a gradual increase in pension contributions as a pivotal strategy to ensure sustained financial security for retirees, particularly in the face of fiscal constraints. Also, the government should undertake comprehensive reforms, encompassing the revision of eligibility criteria, adjustment of minimum benefit designs, encouragement of employer contributions and effective management of compliance issues.

Social implications emphasise the importance of enhancing the financial security of retirees within Indonesia’s ageing population.

The originality and value of the research lie in guiding pension reform from the viewpoint of key policymakers involved in Indonesia’s pension system.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

This study aims to explore the knowledge, attitudes, and experiences of PhD students in India regarding research ethics and institutional review boards (IRBs), assess awareness levels, identify training gaps, examine ethical priorities and understand challenges in the IRB application process.

A quantitative approach was used, and a self-evaluator questionnaire was distributed electronically to PhD students. Data collection occurred between 1 March 1 and 30 March 2024, with analysis conducted using SPSS software.

The study reveals a significant gap in formal training on IRB procedures within PhD programs and challenges in completing IRB applications despite recognising ethical priorities such as informed consent and confidentiality.

This study provides insights into PhD students’ perspectives on research ethics and IRBs in India, highlighting the need for enhanced education and awareness initiatives to promote responsible conduct and safeguard research participants.

Despite being conjointly stronger in their synergies in the past, there is still a significant gap between management and organization studies and sociology. The temporal lag is also, on occasion, a substantive lag. The emergent sociological concept of emotional reflexivity has recently been used in organizational studies. The question that animates this contribution concerns the nature of this translation, reception, and extension; thus, we ask how organization studies have been using the sociological concept of emotional reflexivity? We will examine recent seminal sociological studies on emotional reflexivity to answer this inquiry and consider some organizational studies citing these. We describe the reception of sociological ideas of emotional reflexivity in management and organization studies literature. By analyzing the differences and disconnections produced within this discourse, it will be possible to understand that emotional reflexivity is rarely addressed in emotional encounters between people and other modes of being in modern organizations. We introduce narrative fiction as a method; the narrative focuses on the relationships between humans and other beings in the workplace dynamics of a vocational school. The story tells how Charlie, a deaf student, changed his life after entering the vocational school and becoming involved with different pedagogical teaching-learning strategies. Adopting two deaf dogs, which had both suffered from past unsuccessful adoption experiences, produced life-enhancing emotional reflexivity. We conclude with a research agenda scoping further directions.

Studies on developed economies showed that imposing taxes on animal-based foods could effectively reduce agricultural greenhouse gas emissions (AGHGEs), while this taxation may not be appropriate in developing countries due to the complex nutritional status across income classes. Hence, this study aims to explore optimal tax rate levels considering both emission reduction and nutrient intake, and examine the heterogenous effects of taxation across various income classes in urban and rural China.

The authors estimated the Quadratic Almost Ideal Demand System model to calculate the price elasticities for eight food groups, and performed three simulations to explore the relative optimal tax regions via the relationships between effective animal protein intake loss and AGHGE reduction by taxes.

The results showed that the optimal tax rate bands can be found, depending on the reference levels of animal protein intake. Designing taxes on beef, mutton and pork could be a preliminary option for reducing AGHGEs in China, but subsidy policy should be designed for low-income populations at the same time. Generally, urban residents have more potential to reduce AGHGEs than rural residents, and higher income classes reduce more AGHGEs than lower income classes.

This study fills the gap in the literature by developing the methods to design taxes on animal-based foods from the perspectives of both nutrient intake and emission reduction. This methodology can also be applied to analyze food taxes and GHGE issues in other developing countries.