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This study examines the transformation of labour non-governmental organisations (NGOs) operating in Mainland China since the enactment of the 2017 Overseas NGO Management Law, which aims to regulate foreign concerns functioning outside the direct control of the state. It focuses on the extent to which these organisations have responded to the rapidly changing political and social environment by altering their goals and strategies in support of migrant workers. It also considers the relevance of Western social movement theories (SMTs) to China's grassroots labour movement in the 2020s. 

The research is based on case studies of ten labour NGOs operating in Beijing, Tianjin and Yunnan. It draws upon fifteen semi-structured interviews with the founders, leaders and activists affiliated with those organisations, as well as records and documented information of each of those organisations.

While the power and influence of labour NGOs markedly diminished, most have been able to adapt their goals and the strategies remain sustainable amidst both China's changing political and social climates and the global pandemic. It suggests that conventional SMTs can still offer valuable insights into understanding the development of labour NGOs in China, although they might not fully interpret the specific conditions and challenges faced by these organisations.

This study stands out as one of very few to offer empirical evidence on the inner workings of China's labour NGOs over the last six years. It also contributes to our understanding of social movements in a non-Western context.

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.

A systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.

The study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.

This paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.

This study aims to examine the effects of green financing through pollution control bonds (PCBs) on environmental performance.

This study is based on a panel of 189 US energy utility firms observed over the period, 2011–2021 ; this study applies Generalized Method of Moments regressions.

This study found that PCBs positively affect environmental performance (aggregate measure, greenhouse emissions, waste landfill, waste incineration and waste recycling). These findings remain robust when this study considers alternative measures of PCBs and environmental performance, the quantile regression method and some firms’ attributes such as financial performance and firm age.

The results indicate that US energy utility firms have to adopt more PCBs. This study helps researchers, practitioners, shareholders, bondholders, equity analysts and local authorities such as the California Pollution Control Financing Authority, municipalities and investors understand PCBs issuance, usefulness and relevance.

To the best of the authors’ knowledge, this study is the first to explore the effectiveness of PCBs in reducing pollution.

Existing tourism review articles have limited review topics and cover a relatively short period. This review paper aims to extend the coverage of the previous literature and enhances the completeness of tourism-related studies to provide comprehensive tourism-related literature from 1945 (World War II onward) to 2022. Specifically, this paper reveals the major research themes present in published tourism research during this time period and highlights the evolution of tourism research from the preliminary phase, the transversal phase, to the growth phase.

The present study visualizes tourism research through networks of coauthors and their countries and regions, cocitation analysis of keywords and explores the thematic evolution of tourism research after the World War II (i.e., 1945–2022) from Web of Science and Google Scholar through bibliometric analysis.

Findings reveal that the themes of tourism research in the past years can be divided into seven major research themes. The tourism research evolution from World War II to 2022 can be categorized into three stages: preliminary (1945–1970), transversal (1971–2004) and growth (2005–2022). In addition, the research themes of tourism are not static but evolve according to the dynamics of the society and the industry, and that seven main research themes have been formed, namely, “heritage tourism,” “medical tourism,” “adventure tourism,” “dark tourism,” “sustainable tourism,” “rural tourism” and “smart tourism.”

The present study expands and refines the comprehensive literature in tourism research, as well as reveals the trends and dynamics in tourism research through network analysis and thematic evolution research methods.

现有的旅游评论文章在审查主题方面有限, 并且涵盖的时间相对较短。本综述文章扩展了先前文献的涵盖范围, 增强了与旅游相关研究的完整性, 提供了从1945年（第二次世界大战之后）到2022年的全面旅游相关文献。具体而言, 本文揭示了此期间发表的旅游研究中的主要研究主题, 并突出了旅游研究从初步阶段、横向阶段到增长阶段的演变。

本研究通过共同作者及其国家的网络、关键词的共同引用分析, 将旅游研究可视化, 并探索二战后旅游研究的主题演变。本研究通过文献计量学分析, 将 Web of Science (WoS) 和 Google Scholar 中的旅游研究（即 1945–2022 年）可视化。

研究结果显示, 过去几年的旅游研究主题可分为七大研究主题。从第二次世界大战到 2022 年的旅游研究演变可分为三个阶段：初步阶段（1945–1970 年）、横向阶段（1971–2004 年）和成长阶段2005–2022 年）。此外, 旅游的研究主题并不是静态的, 而是根据社会和行业的动态而演变, 形成了七个主要研究主题, 即“遗产旅游”、“医疗旅游”、“冒险旅游”、“黑暗旅游”、“可持续旅游”、“乡村旅游”和“智慧旅游”。

本研究通过网络分析和主题演变研究方法扩展和完善了旅游研究方面的综合文献, 并揭示了旅游研究的趋势和动态。

Los artículos de revisión existentes sobre turismo tienen temas de revisión limitados y cubren un periodo relativamente corto. Este artículo de revisión amplía la cobertura de la bibliografía anterior y mejora la exhaustividad de los estudios relacionados con el turismo para ofrecer una bibliografía exhaustiva sobre el turismo desde 1945 (Segunda Guerra Mundial en adelante) hasta 2022. En concreto, este documento revela los principales temas de investigación presentes en la investigación turística publicada durante este periodo de tiempo y destaca la evolución de la investigación turística desde la fase preliminar, la fase transversal, hasta la fase de crecimiento.

El presente estudio visualiza la investigación turística a través de redes de coautores y sus países y regiones, análisis de co-citación de palabras clave, y explora la evolución temática de la investigación turística después de la Segunda Guerra Mundial (es decir, 1945–2022) a partir de Web of Science y Google Scholar mediante análisis bibliométricos.

Los resultados revelan que los temas de la investigación turística de los últimos años pueden dividirse en siete grandes temas de investigación. La evolución de la investigación turística desde la Segunda Guerra Mundial hasta 2022 puede clasificarse en tres etapas: preliminar (1945–1970), transversal (1971–2004) y de crecimiento (2005–2022). Además, los temas de investigación del turismo no son estáticos, sino que evolucionan según la dinámica de la sociedad y de la industria, y que se han formado siete temas principales de investigación, a saber: “turismo patrimonial”, “turismo médico”, “turismo de aventura”, “turismo oscuro”, “turismo sostenible”, “turismo rural” y “turismo inteligente”.

El presente estudio amplía y perfecciona la amplia bibliografía existente en el campo de la investigación turística, además de revelar las tendencias y la dinámica de la investigación turística mediante el análisis de redes y los métodos de investigación de evolución temática.

This study aims to evaluate how the criteria of sustainability standards (SS) ensure the social dimension of corporate sustainability (CS) in rural entrepreneurships using the case of banana agribusinesses in Magdalena (Colombia).

The methodological design was quantitative, explanatory and cross-sectional, where a sample of banana producers from Magdalena (Colombia) was selected. A structural equation model (SEM) was developed to evaluate the hypotheses. The SEM goodness-of-fit and fit indices were all acceptable.

There is a strong and statistically significant correlation between SS criteria and the social dimension of CS. In particular, local development is the most influential factor in shaping CS in the context of banana agribusinesses in Magdalena, Colombia, operating as rural entrepreneurship. Meanwhile, working conditions and human rights show moderate effects, while labor rights do not have a perceptible impact.

Only the SS criteria that ensure the social dimension of CS in the banana agribusinesses of Magdalena (Colombia) were considered. It is important to note that other variables may be involved in ensuring CS. Future research to identify these possible variables is recommended.

This investigation explores an understudied issue within the CS sphere, explicitly focusing on rural entrepreneurship in developing countries, notably Colombia. The study scrutinizes the impact of SS on the social dimension of CS in rural environments, using banana cooperatives as a case study and highlighting the value of developing strategies to help improve the CS performance of this type of organization.

El objetivo de esta investigación es evaluar cómo los criterios de los Estándares de Sostenibilidad (SS) aseguran la dimensión social de la Sostenibilidad Corporativa (CS) en los emprendimientos rurales utilizando el caso de los agronegocios bananeros en Magdalena (Colombia).

El diseño metodológico fue cuantitativo, explicativo y transversal, donde se seleccionó una muestra de productores bananeros del Magdalena (Colombia). Se desarrolló un modelo de ecuaciones estructurales (SEM) para evaluar las hipótesis. Los índices de bondad de ajuste y ajuste del SEM fueron aceptables.

existe una correlación fuerte y estadísticamente significativa entre los criterios de SS y la dimensión social de la SC. En particular, el desarrollo local aparece como el factor más influyente en la conformación de la SC en el contexto de las agroempresas bananeras de Magdalena, Colombia, que operan como empresas rurales. Mientras tanto, las condiciones de trabajo y los derechos humanos muestran efectos moderados, mientras que los derechos laborales no parecen tener un impacto perceptible.

sólo se consideraron los criterios de SS que aseguran la dimensión social de la SC en los agronegocios bananeros de Magdalena (Colombia). Es importante señalar que otras variables pueden estar involucradas en el aseguramiento de la CS. Se recomiendan futuras investigaciones para identificar estas posibles variables.

Esta investigación explora un tema poco estudiado dentro de la esfera de la Sostenibilidad Corporativa (SC), centrándose explícitamente en el empresariado rural en los países en desarrollo, en particular Colombia. El estudio analiza el impacto de los Estándares de Sostenibilidad (SS) en la dimensión social de la SC en entornos rurales, utilizando las cooperativas bananeras como caso de estudio y resaltando el valor de desarrollar estrategias que ayuden a mejorar el desempeño en SC de este tipo de organizaciones.

O objetivo desta pesquisa é avaliar como os critérios dos Padrões de Sustentabilidade (SS) garantem a dimensão social da Sustentabilidade Corporativa (SC) em empreendimentos rurais usando o caso das agroindústrias de banana em Magdalena (Colômbia).

O desenho metodológico foi quantitativo, explicativo e transversal, onde foi selecionada uma amostra de produtores de banana de Magdalena (Colômbia). Foi desenvolvido um modelo de equação estrutural (SEM) para avaliar as hipóteses. Os índices de adequação e de ajuste do SEM foram todos aceitáveis.

existe uma correlação forte e estatisticamente significativa entre os critérios de SS e a dimensão social da SC. Em particular, o desenvolvimento local aparece como o fator mais influente na formação da SC no contexto dos agronegócios da banana em Magdalena, Colômbia, que operam como empresas rurais. Entretanto, as condições de trabalho e os direitos humanos apresentam efeitos moderados, enquanto os direitos laborais não parecem ter um impacto percetível.

apenas foram considerados os critérios de SS que garantem a dimensão social da SC nas agroindústrias da banana de Magdalena (Colômbia). É importante notar que outras variáveis podem estar envolvidas na garantia da SC. Recomenda-se a realização de investigação futura para identificar estas possíveis variáveis.

Esta investigação explora uma questão pouco estudada no âmbito da Sustentabilidade Empresarial (SC), focando explicitamente o empreendedorismo rural nos países em desenvolvimento, nomeadamente na Colômbia. O estudo examina o impacto dos Padrões de Sustentabilidade (SS) na dimensão social da SC em ambientes rurais, utilizando cooperativas de banana como estudo de caso e destacando o valor do desenvolvimento de estratégias para ajudar a melhorar o desempenho da SC deste tipo de organização.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

The construction industry has arrived at a crossroads of rapid technological progress. While it is foreseen that the advent of new construction technologies will disrupt the construction industry’s future, such disruptions often create the ideal environment for innovation. As poor payment practices continue to plague the construction industry, the advent of smart contracts has created an opportunity to rectify the inherent flaws in the mitigation of payment problems in traditional construction contracts. Given the intrinsic resistance of construction firms to such revolutionary changes, this study aims to understand the various factors influencing the adoption of smart contracts in the Singapore construction industry.

A mixed method was adopted involving quantifying respondents’ perceptions of the factors influencing smart contract adoption, and validation from a group of interviewees on the matter. Out of 461 registered quantity surveyor members contacted via the Singapore institute of surveyors and valuers website, 55 respondents took part in the survey. This is followed by semi-structured interviews to validate the survey results.

The findings indicate that construction firms have neither a significant knowledge of nor willingness to adopt smart contracts. A total of 29 institutional factors were also identified that significantly influence the adoption of smart contracts. The quantitative findings were further reinforced by qualitative interviews with five industry experts.

With recognition of and the successful formulation of the significant institutional drivers and barriers, the key findings of this study will be integral in driving the commercial adoption of smart contracts within the construction industry.

The slow food movement has become increasingly widespread globally in recent years. This paper focuses on explaining how Turkish cuisine, which has a deep-rooted history, meshes with the slow food movement and how this movement affects consumer behavior.

Based on expert opinion analysis with academics knowledgeable about the food industry and gastronomy, this paper explores how the slow food movement in Turkiye is evolving and how consumers perceive it. Content analysis was applied to the data obtained from the personal interviews.

The authors find that the slow food movement creates a strong brand image for businesses that rely on emphasizing the responsibility to the ecological system while appealing to the five senses of consumers. It already shows great potential even in emerging markets where typical household discretionary income is modest.

Based on key theories regarding all sales activism cases, the authors have offered insights into the dynamics, motivations and techniques of the case. Ensuring the preservation of the slow food movement, framing and creating associations need to be examined.

Slow food is a movement that emerged against the standard, fast, tasty, but unhealthy products of the fast-food industry. It entails product variety, local flavors and preference for the single-flavor focus embedded in the fast-food movement. The movement started with considerations of gastronomy and later was institutionalized as a social movement phenomenon. Later, it expanded its base to activism, targeting various social issues.

Whenever social injustice tackled by social movements receives heightened media attention, charitable crowdfunding platforms offer an opportunity to proactively advocate for equality by donating money to affected people. This research examines how the Black Lives Matter movement and the associated social protest cycle after the death of George Floyd have influenced donation behavior for campaigns with a personal goal and those with a societal goal supporting the black community.

This paper follows a quantitative research approach by applying a quasi-experimental research design on a GoFundMe dataset. In total, 67,905 campaigns and 1,362,499 individual donations were analyzed.

We uncover a rise in donations for campaigns supporting the black community, which lasts substantially longer for campaigns with a societal than with a personal funding goal. Informed by construal level theory, we attribute this heterogeneity to changes in the level of abstractness of the problems that social movements aim to tackle.

This research advances the knowledge of individual donation behavior in charitable crowdfunding. Our results highlight the important role that charitable crowdfunding campaigns play in promoting social justice and anti-discrimination as part of social protest cycles.