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This paper presents a conceptual framework based on an extensive literature review. The aim of this study is to deepen understanding of the relationship between carbon performance and the financial market by applying qualitative research approaches.

The investigation has identified 372 articles sourced from Scopus databases, subjecting the bibliographic data to a comprehensive qualitative–quantitative analysis. The research uses established protocols for a structured literature review, adhering to PRISMA guidelines, machine learning-based structural topic modelling using Python and bibliometric citation analysis.

The results identified the leading academic authors, institutions and countries concerning carbon performance and financial markets literature. Quantitative studies dominate this research theme. The study has identified six knowledge clusters using topic modelling related to environmental reporting; price drivers of carbon markets; environmental policy and capital markets; financial development and carbon emissions; carbon risk and financial markets; and environmental performance and firm value. The results of the study also present the opportunities associated with carbon performance and the financial market and propose future research agendas on research through theory, characteristics, context and methodology.

The results of the study offer insights to practitioners, researchers and academicians regarding scientific development, intricate relationships and the complexities involved in the intersection of carbon performance and financial markets. For policymakers, a better understanding of carbon performance and financial markets will contribute to designing policies to set up priorities for countering carbon emissions.

The study highlights the critical areas that require attention to limit greenhouse gas emissions and promote decarbonisation effectively. Policymakers can leverage these insights to develop targeted and evidence-based policies that facilitate the transition to a more sustainable and low-carbon economy.

The study initially attempts to discuss the research stream on carbon performance and financial markets literature from a systematic literature review.

This study elucidates the interactive relationship of sustainability assurance (SA) quality with corporate environmental sustainability performance (CESP) and firm value and explores the moderating impact of CESP on the SA quality–firm value relationship.

The sample comprises 320 firm-year observations of 40 companies listed on the Cotation Assistée en Continu (CAC 40) from 2010 to 2019. The authors use the simultaneous equations model to capture the CESP and SA quality–firm value relationship and apply the three-stage regression and generalised method of moments approaches to address possible endogeneity.

The results show that CESP, as assessed by International Organisation for Standardisation (ISO) 14001 certification, has a significant positive effect on firm value, the relevance of which implies that in the case of good environmental performance, society's perception of a firm is much more favourable; consequently, the firm is likely to be rewarded with a premium value in capital markets. In addition, environmental performance has a stronger interaction with SA quality, acting as a moderator variable; thus, greater SA quality signals credibility owing to increased eco-efficiency. The authors interpret their findings within a multi-theoretical framework that draws insights from legitimacy, stakeholders and signalling theoretical perspectives.

This study contributes to the literature by re-examining the relationship between SA quality and firm value. It also provides new evidence of the moderating effect of CESP on the SA quality–firm value nexus. Specifically, this study explores the joint effects of credibility and eco-efficiency on market confidence in sustainability information. The authors use a simultaneous equation model to capture the reciprocal association between SA quality and firm value, whereas prior studies on SA quality and market performance have frequently used single-equation regression. The authors also find that CESP positively moderates the relationship between SA quality and firm value. Including CESP and exploring the moderating impact of eco-efficiency on the SA quality–firm value relationship is a novel approach.

As the new frontier in online healthcare innovation, mobile health consultation (MHC) is transforming how traditional healthcare is delivered. Despite being known on a large scale for its benefits, MHC still faces consumer resistance. MHC is a technology-enabled service, so an in-depth analysis of consumer resistance from the perspective of technology is crucial to enhance service adoption. This study sought to determine the mechanism by which two information technology (IT)-specific traits – IT affordance and IT identity – influence consumer resistance to MHC during consumer–platform interactions.

We used the Credamo platform to gather data from 786 users with medical consulting experience to validate the resulting relationships.

Based on partial least squares structural equation modeling, three of the six IT affordances (visibility, searching and guidance shopping) exerted a significant positive influence on IT identity, while trigger attending and association affordance had no significant effect on IT identity. Persistence affordance was negatively associated with IT identity, and IT identity negatively influenced consumer resistance to MHC.

Academically, this empirical paper primarily contributes to the MHC literature and the theory of IT affordance and IT identity. Practically, several valuable guidance for MHC platforms is provided.

This paper aims to examine the impact of the legal obligation for environmental, social, and governance (ESG) reporting, introduced in 2019 by the Moroccan Capital Market Authority (AMMC), on the environmental disclosure practices of industrial companies listed on the Casablanca Stock Exchange (CSE).

An analysis of the content of the ESG reports of the industrial listed companies on the CSE is carried out over the two years that frame the year of implementation of the AMMC circular, i.e. 2018 and 2020, to analyze the difference in the quality of their environmental disclosures using a conformity criterion based on the Environmental section (N°300) of the “Global Reporting Initiative (GRI)” standards.

The results confirm the presence of a positive effect of the legal obligation for ESG reporting on the quality of environmental reporting of Moroccan industrial listed companies. However, the degree of compliance with the GRI framework remains incomplete.

This study helps to highlight the effectiveness of regulatory measures in improving the disclosure of relevant corporate environmental reporting of listed companies. The study also provides an overview of the progress made in implementing quality environmental reporting standards, specifically the GRI framework, in a developing country, namely, Morocco.

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.

The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.

The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.

This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

The purpose of this study is to investigate the impact of servant leadership on frugal innovation through the mediating role of corporate social responsibility to employees.

This study used a quantitative research method and structural equation modeling to test hypotheses in the proposed research model based on a sample of 325 Vietnamese firms.

The research findings indicated that five dimensions of servant leadership including empowerment, humility, standing back, stewardship and authenticity are positively related to frugal innovation. Moreover, corporate social responsibility to employees partially mediates the connections between five servant leadership’s dimensions and frugal innovation.

This study provides important insights and a novel approach for leaders of Vietnamese small and medium-sized firms to improve their firms’ frugal innovation capability through leadership practice and corporate social responsibility to employees.

This study significantly fills research gaps in the literature and advances the understanding of how servant leadership promotes corporate social responsibility to employees to improve frugal innovation.

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.

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.

Autonomous floor-cleaning robots (AFCRs) have become increasingly popular due to their ability to provide efficient and effective cleaning without the need for human intervention. These robots can perform various cleaning tasks, such as vacuum cleaning, mopping, scrubbing or sweeping, in domestic or industrial setups. As the use of floor-cleaning robots continues to grow, this paper aims to document key technological advancements.

The structure of the present work relies on published research articles excavated from general online research databases such as Google Scholar, Web of Science and Scopus. The authors use a variety of keywords and titles to search for research papers. Finally, 93 research articles are selected for review based on abstracts and key results that match AFCRs.

According to market trends, floor-cleaning robots dominate other cleaning areas. This review mainly focuses on five attributes of floor-cleaning robots: design and development of AFCR, complete coverage path planning, the application of machine learning (ML)/deep learning (DL), optimisation strategies for qualitative output and ethnographic studies. It also consists of discussions based on the results of reported technical works. Hence, AFCRs have dominated the market in the past decade and are likely to be more aggressive in the coming years.

To the best of the authors’ knowledge, only a survey article based on US-granted patents published in 2013 constitutes a review work in the research domain on AFCRs. In 2021, another review conducted a survey on the latest technological advancements in window-cleaning robots. It reviewed in detail the locomotion aspects, control mechanisms, adhesion mechanisms, sensors and actuators required for window-cleaning robots. In 2019, a comprehensive review was published on cleaning robots from a control strategy perspective for domestic applications. Therefore, the authors have crafted this review to understand the evolution of floor-cleaning robots in the past decade.