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Manufacturers face increasing demands to address inefficiencies and improve environmental performance across their supply chains. However, there remains a significant gap in empirical research examining how collaboration in the supply chain affects various environmental practices and their consequent impacts on performance. This study aims to address the gap by examining how shared goals and vision drives compliance-oriented and prevention-oriented practices, subsequently affecting environmental performance and operational costs—critical for fostering antifragility and resilience in today’s environment.

An empirical study has been performed based on a sample of survey data from 279 manufacturers from fifteen countries and regions. Applying structural equation modeling analysis to the sample dataset, this study examines the mediating role of two distinct types of environmental practices between shared goals and visions and manufacturers’ environmental performance and operational cost.

This study delineates distinct pathways through which shared goals and vision affect various types of environmental practices, and consequently lead to different performance outcomes: (1) environmental impact of manufacturing activities depends on the collective efforts of the manufacturers and their supply chain partners; (2) shared goals and vision among supply chain partners facilitates both environmental performance and operational cost through prevention-oriented practice; (3) shared goals and vision in supply chain benefits operational cost performance primarily through prevention-oriented practice, but less likely through compliance-oriented practice.

This study reveals two distinct pathways through which the shared goals and vision impact various performance outcomes, providing valuable guidance to businesses aiming to balance operational cost and environmental performance — crucial for resilience in today's turbulent environment.

This study not only corroborates existing theories of the Natural Resource-Based View and collaborative networks but also provides a detailed depiction of how collaboration across the supply chain promotes a diverse range of environmental practices and yields varied performance outcomes. It offers vital insights for supply chain participants to effectively navigate environmental challenges, enabling them to cultivate resilience and proactively address environmental issues.

The emergence of new generations of artificial intelligence (AI), such as ChatGPT or Copilot has brought about a wave of innovation in the service workplace. These robotic agents can serve as companions, helping employees cope with work-related stress. This research introduces the concept of “artificial companionship,” which explains how robotic agents can function as partners in assisting service employees to fulfill their job responsibilities and maintain their mental well-being.

This research uses a mixed methods approach grounded in social support theory from psychology and management to develop a conceptual framework for the stress-alleviating implications of artificial companionship. A qualitative employee survey is conducted to justify the relevance of the propositions.

This research delineates the concept of artificial companionship. It highlights four distinct roles that AI can play in companionship – instrumental, informative, caring, and intimate. Building on this foundation, the research presents a series of propositions that elucidate the potential of artificial companionship in mitigating stress among employees.

Firms should consider aligning the types of artificial companionship with the demands inherent in employees’ job responsibilities to better reinforce their resilience and sustainment in overcoming work-related challenges.

This research introduces a new perspective on artificial companionship through the lens of social support theory. It extends the current understanding of human-robot collaboration in service workspaces and derives a set of propositions to guide future investigations.

Despite a growing interest in investigating green skepticism, there has been a paucity of effort in synthesizing green skepticism research. This study aims to synthesize extant green skepticism research. This study is useful in providing a comprehensive synthesis of research on green skepticism and identifying key gaps in the existing literature, thereby paving the way for future research directions. This research demonstrates a comprehensive understanding of the dominant theories, contexts (i.e. countries), characteristics (i.e. key variables and their associations) and methods (i.e. research design) employed in green skepticism research.

A hybrid review method that combined an Systematic Literature Review (SLR) with lexicometric analysis was employed to present a comprehensive synthesis of the green skepticism literature.

The findings showed that many theories have been applied to green skepticism research with the theory of planned behavior and attribution theory being prominently used. The review also proposes a conceptual framework that illustrates the relationships between antecedents and consequences reported in the green skepticism literature. Lexicometric analysis identified six major themes in green skepticism research, including trust in green products, product-related attributes, environmental attributes, social responsibility, organic consumption and promotional campaigns.

This review included only papers authored in English. Consequently, studies conducted in other languages were not taken into account. Future research could broaden the understanding of green skepticism by incorporating studies conducted in different languages.

This study provides practical implications for retailers, marketers and policymakers to combat green skepticism and encourage the purchase of green items. This study suggests integrating endorsements from authorized third-party organizations or celebrities into green marketing campaigns to reduce skepticism. Further, aligning corporate social responsibility efforts with genuine social welfare goals can build consumer trust. Finally, securing third-party endorsements for ecological claims will emphasize product credibility and drive green purchase intention.

To the authors’ knowledge, this study represents the first attempt to review the extant literature in green skepticism by integrating a systematic review approach, lexicometric analysis and the Theory-Context-Characteristics-Methodology framework. Through this approach, (1) SLR provides a detailed synthesis of green skepticism research to date, (2) Lexicometric analysis aids in the identification of key themes investigated in green skepticism research to date, and (3) the TCCM framework assists in identifying crucial avenues for future research endeavors in the realm of green skepticism.

The authors investigate how managers adapt their financial reporting and disclosure practices in response to the COVID-19 pandemic through changes in accounting estimates (CAEs).

The authors define the pandemic period as starting on March 1, 2020. The sample consists of 9,575 CAEs disclosed in quarterly (10-Qs) and annual (10-Ks) financial reports by US firms between January 1, 2004 and May 31, 2022. The authors perform multivariate analyses of the impact of the COVID-19 pandemic on the incidence of CAEs and on whether the impact of CAEs on firms' financial performance and reporting quality changes during the pandemic.

In the examination of the CAE footnote disclosures in the quarterly (10-Qs) and annual (10-Ks) reports of US companies, the authors find no evidence that the incidence of CAEs in 10-Ks or the number of firms reporting CAEs are significantly different in the pre-pandemic and pandemic periods, but the incidence of CAEs in 10-Qs is significantly higher in the pandemic period than in the pre-pandemic period. The authors also find that the number of CAEs related to revenue recognition increase significantly in the pandemic period, but CAEs in other categories decrease, with the sharpest drop seen in the liabilities category. Further investigation suggests that although the dollar impact of 10-K CAEs on current financial statements is higher during the pandemic period, firms with CAEs, especially positive CAEs, in either 10-Ks or 10-Qs are less likely to use CAEs to boost earnings in the pandemic period. However, the authors find evidence that firms tend to use CAEs to “big bath” current earnings and create reserve for future period. The authors have not observed any significant differences in how the various phases of the pandemic affect the reporting of CAEs. Additionally, there is no evidence to suggest that financially distressed firms report more or fewer CAEs during the pandemic.

The results are consistent with the notion that, during the pandemic, firms exercise greater caution in their CAE disclosures, refraining from using CAEs as a means of boosting earnings but as a strategy to create reserve for future period. The paper highlights the challenges that various stakeholders face when assessing a company's current and future financial performance based on management's accounting estimates.

This study captures the impact of the COVID-19 pandemic on the incidence of CAEs and CAEs' impact on the financial performance and financial reporting quality of firms during the pandemic.

The COVID-19 pandemic has caused significant disruptions to global supply chains (SCs), affecting the production, distribution, and transportation of goods and services. To mitigate these disruptions, it is essential to identify the barriers that have impeded the seamless operation of SCs. This study identifies these barriers and assesses their impact on supply chain network (SCN).

To determine the relative importance of different barriers and rank the affected industries, a hybrid approach was employed, combining the best-worst method (BWM) and the technique for order preference by similarity to an ideal solution (TOPSIS). To accommodate the inherent uncertainties associated with the pandemic, a triangular fuzzy TOPSIS was used to represent the linguistic variable ratings provided by decision-makers.

The study found that the airlines and hospitality industry was the most affected by the barriers, accounting for 46% of the total, followed by the healthcare industry (23%), the manufacturing industry (19%), and finally the consumer and retail industry (17%).

This study is limited to the four critical industries and nine identified barriers. Other industries and barriers may have different weights and rankings. Nevertheless, the findings offer valuable insights for decision-makers in SC management, aiding them in mitigating the impact of COVID-19 on their operations and enhancing their resilience against future disruptions.

This study enhances understanding of COVID-19’s impact on SCN and provides a framework for assessing disruptions using multi-criteria decision-making processes. The hybrid approach of BWM and TOPSIS in a fuzzy environment is unique and offers potential applicability in various evaluation contexts.

This paper aims to explore the pathways connecting perceived social isolation, perceived stress, hedonic browsing and e-impulse buying in social commerce.

A theoretical model was proposed. Data from 394 young adults was analyzed using structural equation modeling to test the hypothesized relationships in the model.

Perceived social isolation is associated with elevated levels of perceived stress and engagement in hedonic browsing. Young consumers often turn to hedonic browsing as a coping mechanism for stress, and both stress and hedonic browsing play significant roles in fostering impulsive purchases. Perceived stress fully mediates the influence of perceived social isolation on hedonic browsing. Conversely, hedonic browsing partially mediates the impact of perceived stress on e-impulse buying.

Businesses can use the findings to develop effective marketing strategies that entice customers to purchase on social commerce platforms. Moreover, the findings offer valuable insights for young consumers, providing them with an understanding of the complexities of impulsive buying in social commerce. This knowledge can empower them to make informed decisions and exercise enhanced control over their purchasing habits. Furthermore, the findings could be used as a basis for developing targeted interventions to reduce unnecessary purchases, particularly during challenging times that necessitate social isolation.

This study offers new empirical insights into the ways in which perceived social isolation, perceived stress and hedonic browsing contribute to the heightened prevalence of e-impulse buying in social commerce.

The purpose of the article is to explore the perceptions of Brazilian game developers about the power relations between them and the sponsors of digital game platforms. It also aims to identify forms of collective action that developers can use to counteract the asymmetry of power.

The research employed an abductive approach, seeking empirical evidence that would challenge consolidated theory. To achieve this, semi-structured interviews were conducted with 25 Brazilian developers. The data were analyzed qualitatively using NVivo software. The aim was to resolve theoretical ambiguities identified in the literature review and to explore unexpected findings.

The study explores Brazilian game developers' perceptions through interviews, revealing their experiences within the industry’s concentrated structure and their use of collective action to navigate power dynamics.

The study's focus on Brazil limits the generalizability of its findings to the broader game development industry.

The study suggests Brazilian game devs can leverage collective action to counteract power imbalance with platforms, collaborate through events and projects and facilitate internationalization of their games.

The study suggests collective action could empower developers to challenge platform dominance and foster a stronger community among Brazilian game developers.

The article’s value lies in examining Brazilian devs' experiences within their specific industry context and highlighting collective action as a potential strategy for developers.

Over energy consumption is one of the causes of global warming and climate change. To deal with this issue, using energy-efficient appliances is strongly encouraged and cultivating consumer loyalty toward energy-efficient appliances is crucial for long-term sustainability. This study investigates the effects of multiple dimensions of perceived value on consumer satisfaction and three outcomes of consumer loyalty (i.e. willingness to pay a premium, repurchase intention and word-of-mouth intention), considering the moderating role of the product category.

Quota sampling based on age and gender and snowball sampling methods were applied to recruit 423 participants for this study. A combination of partial least squares structural equation modeling (PLS-SEM), importance-performance map analysis (IPMA) and necessary condition analysis (NCA) was employed to examine the proposed model.

Functional, price, emotional and environmental values positively impact consumer satisfaction, enhancing the three dimensions of consumer loyalty. The product category moderates the effects of perceived value dimensions on consumer satisfaction. Moreover, the IPMA results highlight that functional value and environmental value are the most essential but underperforming value attributes. The NCA results indicate that social value is a necessary condition for consumer satisfaction.

This study is one of the pioneers in integrating PLS-SEM, IPMA and NCA approaches to comprehensively unpack the relationships between perceived value dimensions, consumer satisfaction and consumer loyalty in the context of energy-efficient appliances. The findings offer theoretical and practical importance for academics, retailers, producers and policymakers to encourage consumer loyalty toward energy-efficient appliances.

Although the literature recognizes that coopetition plays a significant role in the success of international construction joint ventures (ICJVs), the impacts of coopetition on the performance outcomes of ICJVs remain largely unknown. This study extends this line of research by theorizing coopetition from three dimensions, i.e. coopetition intensity, coopetition balance and coopetition structure, and examining the relationships between coopetition and ICJV performance outcomes from both the contingency and configuration perspectives.

The hypotheses were tested using survey data from a sample of 188 ICJVs. Structural equation modelling was employed for the contingency approach to estimate the relationships between the three dimensions of coopetition and performance. For the configuration approach, cluster analysis was utilized to identify coopetition patterns. Subsequently, an analysis of variance was employed to analyse the relationships between these coopetition patterns and performance.

The contingency results indicate that while coopetition intensity is positively related to all types of performance, coopetition balance is only positively related to project performance and partner performance. Moreover, coopetition structure is only related to partner performance and socioenvironmental performance. The configuration approach identifies six patterns of coopetition, manifesting different levels of project, partner and socioenvironmental performance.

These findings, therefore, contribute to the ICJV literature by extending the understanding of how coopetition dimensions individually and jointly influence ICJV performance.

Purpose: This study focuses on the business case of Environmental, Social and Governance (ESG), namely its economic benefits and long-term value creation by attracting environmental-friendly and socially responsible investors.

Methodology: The central result of the von Neumann–Morgenstern (VNM) expected utility theory is that the optimal strategy under uncertainty is given by maximising the expected utility. The study introduces a second utility function to represent externalities. Total utility can be derived by a sum of the two functions where h is a scalar value which indicates to what degree the actor is interested in maximising the utility of externalities. The payouts could be set by ESG scores for the given companies, then the whole equation can be solved for simple cases such as the normal case.

Findings: By extending the traditional risk/return MPT framework to account for the additional utility of contributing towards externalities (in this case specifically ESG goals) the utility maximisation algorithm can be applied to the ESG dimension in a holistic manner and not as a separate filter on the investment universe nor a synthetic boost to expected returns.

Implications: Portfolio and asset managers can more efficiently optimise for consumer risk, return and sustainability preferences, allowing access to the widest possible investment universe while at the same time delivering an optimal bespoke solution for the specific sustainability preferences of the investors.

Future research: How to measure investment’s sustainability impact and what is the best way to estimate that. How to determine monetary impact of damages and externalities. Estimation of Hamilton’s coefficient.