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This study aims to analyse the good practices developed by the Spanish Social and Solidarity Network (one of the leading networks in the country) regarding its social balance sheet, created under the perspective of social and solidarity principles. This social balance sheet is implemented by its members for their self-evaluation.

By using a qualitative methodology based on triangulation, which includes a semi-structured interview with the manager of the social audit commission, the main good practices associated with this initiative of social impact measurement are attained. Moreover, two organisations implementing the social balance sheet have been analysed to obtain a complete perspective of the tool and the process developed by the network.

The main findings include: the social balance sheet dimensions are based on the social and solidarity principles, which enable companies to analyse the compliance of their activity with their philosophy; cooperation is crucial for the success of the tool; the efforts made by the network involve a range of different behaviours, all shared and published on social networks and the internet for free to diffuse the good practices of social impact measurement.

This research contributes to the literature on social entrepreneurship and social impact measurement by analysing the good practices regarding a social balance sheet, designed under the social and solidarity philosophy, whose procedure can serve as a reference for any other representative institutions or practitioners. From this view, this initiative can be considered a social innovation itself since it constitutes a step towards transforming society through the quantification of business activity from a more social perspective and through a process of participative governance by all the stakeholders involved.

Social innovation (SI) is seen as a cornerstone for addressing the major social and environmental challenges of today’s world.Given that multinational enterprises (MNEs) play a crucial role in contributing to a more sustainable world, this leads us to wonder about the potential of these innovation initiatives in the context of these firms. This systematic literature review aims to explore SI within these firms and suggest future research avenues, as well as highlight the implications of the subject.

Based on the analysis of 46 articles, this paper employs the PRISMA method to conduct a systematic literature review on SI within MNEs.

Drawing from the analysis of the results, this paper observes that SI within MNEs is generally mobilized within the framework of other responsible conceptualizations such as Corporate Social Responsibility (CSR); however, it remains a crucial lever for value creation in MNEs. Additionally, this review asserts that social innovation within MNEs acts as a catalyst for sustainability, social change, institutional effectiveness and knowledge sharing within these firms. Moreover, it illustrates the conditions for the success of this innovation in MNEs, including addressing the instrumental needs of target users, committing to the long term, the ability to shape the environment, maintaining a strong position among stakeholders and adapting new technologies.

This review offers a nuanced exploration of how SI manifests within MNEs, examining its diverse conceptualizations, functions and the conditions necessary for success. Building on this analysis, it highlights key theoretical, practical and policy implications, along with a series of research questions designed to establish a solid foundation for future research.

This paper aims to examine the effect of contractual factors and noncontractual factors on tax avoidance (TA).

The sample comprises 400 firm-year observations of 67 companies listed on the HDAX during the period 2008–2017. The generalized least square panel regression is applied.

The study results confirm a significant effect of long-term chief executive officer (CEO) compensation incentives and CEO attributes on TA. Findings exhibit a significant impact of foreign CEO on TA, whereas an insider CEO mitigates TA. The results hold for several robustness tests, with lag effective tax rate as dependent variable and with splitting foreign CEO into European and non-European origin.

First, the sample is limited to 400 firm-year observations and to the German context. For shareholders, the study provides first evidence on relationships between the geographical and internal versus external labor market for CEOs and TA. For researchers, the findings underline the importance of integrating behavioral approaches like place attachment theory and the rooting theory in the theory of TA.

To the best of the authors’ knowledge, this is the first study to examine the impact of both contractual determinants and behavioral determinants on TA in the German context as an emerged economy with a dualistic corporate governance. This study contributes to the existing literature regarding the scientific debates about the impact of CEOs and CEO attributes on TA. It also analyses the balance between the place attachment theory and the rooting theory in the face of the compensation outcomes of agency theory.

Gamification has been constantly demonstrated as an effective mechanism for employee engagement. However, little is known about how gamification reduces cyberloafing and the mechanism by which it affects cyberloafing in the workplace. This study draws inspiration from self-determination and social bonding theories to explain how game dynamics, namely, personalised challenges, social interactivity and progression status, enhance tacit knowledge sharing behaviour, which, in turn, reduces cyberloafing. In addition, the study also examines the negative moderating effect of fear of failure on the positive relationship between game dynamics and tacit knowledge sharing.

Using a sample of 250 employees from information technology organisations, the study employed a 3-wave study to examine the conditional indirect effects.

The results ascertain that tacit knowledge sharing plays a central role in the relationship between gamification and cyberloafing. Further, game dynamics positively influenced tacit knowledge sharing, which in turn reduced cyberloafing. Especially, social interactivity and progression status greatly reduced cyberloafing behaviour when the fear of failure was low.

This study is one of the initial studies that suggest gamification as a progressive tool to reduce workplace cyberloafing behaviours. It utilises a problematisation approach to analyse and criticise the in-house assumptions regarding cyberloafing prevention measures. Further, the study proposes a conceptual model explaining the link between gamification and cyberloafing through alternate assumptions.