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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.

This study evaluates the knowledge structure of medical tourism within the geographical context of South East Asia. This region is one of the growing economic powerhouses in the world, and tourism activities have contributed a lot to its advancement.

Applying a science mapping technique using bibliometric analysis, the current and emerging themes and future trends are analyzed using bibliographic coupling and co-word analysis.

Findings show that current trends produced four themes: Fundamentals of medical tourism in Southeast Asia, determinants of tourist medical tourism visits, quality of medical and health service in Southeast Asia and impact of medical tourism on national economic growth. The future trends also produced four themes related to navigating excellence in medical tourism, medical tourism and economic growth, service quality in medical tourism services and accredited destinations in the globalized era of medical tourism.

This study is relevant to all stakeholders, operators and local communities in Southeast Asia tourism destinations to provide the best medical tourism with the best quality service and technologies.

This study fills the gap by performing a bibliometric approach to reviewing medical tourism in Southeast Asia using a science mapping technique. Crucial themes are produced through topological and temporal streams that provide critical insight for future developments in medical tourism in the region.

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.

This paper aims to investigate the temporal dynamics of users browsing activity on a hotel website in order to derive effective marketing strategies and constantly improve website effectiveness. Users' activities on the hotel's website on yearly, monthly, daily and hourly basis are examined and compared, demonstrating the power of informatics and data analytics.

A total of 29,976 hourly Weblog files from 1 August 2014 to 31 December 2017 were collected from a luxury hotel in Hong Kong. ANOVA and post-hoc comparisons were used to analyse the data.

Users' browsing behaviours, particularly stickiness, on the hotel website differ on yearly, monthly, daily and weekly bases. Users' activities increased steadily from 2014 to 2016, but dropped in 2017. Users are most active from July to September, on weekdays, and from noon to evening time. The month-, day-, and hour-based behaviours changed through years. The analysis of big data determines strategic and operational management and marketing decision-making.

Understanding the usage patterns of their websites allow organisations to make a range of strategic, marketing, pricing and distribution decisions to optimise their performance. Fluctuation of website usage and level of customer engagement have implications on customer support and services, as well as strategic partnership decisions.

Leveraging the power of big data analytics, this paper adds to the existing literature by performing a comprehensive analysis on the temporal dynamics of users' online browsing behaviours.

Tourism is Mexico's largest source of foreign exchange, only surpassed by remittances and foreign direct investment, and is one of the most wealth-generating economic activities in the country. However, measures to mitigate the Covid-19 pandemic – such as the suspension of flights and strict restrictions on people's mobility – have caused great economic damage to the tourism industry, and with it, to large regions in the country. This chapter aims to determine the national and regional impacts of Covid-19 on Mexican tourism and analyze potential recovery scenarios. To this end, the study looks at tourism performance in Mexico in 2020 and compares it to the experience of the H1N1 influenza epidemic of 2009. The methodology uses a spatial econometric model to simulate potential impacts and prospective recovery scenarios. Finally, recommendations for tourism policy consider new trends in tourism, namely the rise in tourism advertising through digital platforms, the surge in domestic, rural and environmental tourism, and the development of a more informed, demanding and selective consumer.

In the current era of intensified immigration enforcement and heightened risks of deportation even for long-term lawful permanent residents, citizenship has taken on a new meaning and greater importance. There is also growing evidence that citizenship denials in their various forms have become inextricably linked to immigration enforcement. Who is denied citizenship, why, and under what circumstances? This chapter begins to address these questions by developing a typology of citizenship denials and providing an empirical overview of each type of citizenship denial. Taken together, the typology of citizenship denials and the accompanying empirical overview illustrate the close connection between immigration enforcement and citizenship rights in the United States.

Women entrepreneurs face several challenges in creating and running ventures, especially in emerging and developing countries. In this sense, by aiming to generate inputs capable of helping overcome them, this study aims to categorize the policy, managerial and practical implications of articles whose empirical research was in one or more of the 155 emerging and developing countries. Further, although scholars have addressed female entrepreneurship in developed economies, there is scant literature in the context explored here. This article provides suggestions for new studies, helping academics fill gaps in the literature.

This article adopts a systematic literature review approach, performing content analysis and bibliometric description for the sample. The study comprises 77 articles selected from the Scopus and Web of Science databases.

Research concentrates on Asian countries, with lower incidences in Latin America and Africa. The policy implications focus mainly on the executive rather than legislative spheres. The practical implications focus mainly on entrepreneurial development agencies and women entrepreneurs. Among the suggestions for novel studies, those focusing on methodological choices and female enterprises stand out.

This paper maps and categorizes the policy, managerial and practical implications, helping to raise governments’, policymakers’ and practitioners’ awareness of the preferred strategies to overcome the challenges of female entrepreneurship.

This paper emphasizes reflections of mutual interest to researchers, policymakers and practitioners, filling gaps in studies that prioritize an academic audience. Regarding the academic audience, this paper contributes to innovatively categorizing suggestions for future research and building an extensive research agenda capable of guiding research in this area.

Just transition is a fundamental concept for supply chain management but neither discipline pays attention to the other and little is known about how supply chains can be orchestrated as socioecological systems to manage these transitions. Building from a wide range of just transition examples, this paper explores just transition to understand how to move beyond instrumental supply chain practices to supply chains functioning in harmony with the planet and its people.

Building from a systematic review of 72 papers, the paper identifies just transition examples while interpreting them through the theoretical lens of supply chain management, providing valuable insights to help research and practice understand how to achieve low-carbon economies through supply chain management in environmentally and socially just ways.

The paper defines, elaborates, and extends the just transition construct by developing a transition taxonomy with two key dimensions. The purpose dimension (profit or shared outcomes) and the governance dimension (government-/industry-led versus civil society-involved), generating four transition archetypes. Most transitions projects are framed around the Euro- and US-centric, capitalist standards of development, leading to coloniality as well as economic and cultural depletion of communities. Framing just transition in accordance with context-specific plural values, the paper provides an alternative perspective to the extractive transition concept. This can guide supply chain management to decarbonise economies and societies by considering the rights of nature, communities and individuals.

Introducing just transition into the supply chain management domain, this paper unifies the various conceptualisations of just transition into a holistic understanding, providing a new foundation for supply chain management research.

A difference is noted by comparing the net loans to the non-financial sector in the two sets of institutions. The post-global financial crisis (GFC), literature agrees on a reduced lending pace by financial institutions (FIs) as a result of stricter capital regulations. At the same time, an increasing volume of outstanding loans, directed even to advanced countries, characterize the balance sheet of several multilateral development banks (MDBs).

This paper observes how a different degree of banking regulation might have shaped the economic response to the GFC by FIs and MDBs.

The authors indicate that MDBs’ financing, with a coherent objective of countercyclical support to the economies hit by the GFC, seems to have filled a market gap caused by the FIs’ pro-cyclical lending reduction.

While a controversial issue is whether Basel standards should be imposed on MDBs, a harmonization amongst MDBs of their transparency and reporting standards might be beneficial: some preliminary consideration has been portrayed.

The purpose of this paper is to assess if a firm’s ethical lapses, which result from unethical behavior or actions, influence its social disclosure (SD) practices as well as how ethical lapses affect both the firm’s legitimacy within society and its standing in financial markets. This study addresses two-related questions: do a firm’s ethical lapses undermine the credibility of its SD in financial markets, either directly or through a firm’s legitimacy? Do ethical lapses affect a firm’s market value and is this effect mediated by SD and legitimacy?

Three hypotheses are derived based on two theoretical approaches, information economics and institutional theory. The hypotheses lead ultimately to an examination of a firm’s legitimacy. Ethical lapses are inspired by the Global Reporting Initiative grid and by ISO 26000.

The results suggest that a firm’s ethical lapses underlie its SD practices and affect its legitimacy and standing in financial markets, the latter being proxied by financial analysts’ forecasts.

The limitations of this study include that alternative ways exist to measure the constructs employed, the measurement of SD is subject to discretionary choices, and the North American sample results may not be generalizable to other countries.

The originality and contributions of this study are based on the use of information economics and institutional theory in a complementary way that recognizes information as serving various purposes and constituencies. Additionally, the paper extends prior research on the SD aspects of CSR by showing it matters to both financial markets and non-financial stakeholders.