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This study aims to explore the impact of carbon neutral announcements on “stock market value” of publicly listed companies in China.

The event study approach is adopted. Market, market-adjusted, Carhart four-factor model and a cross-sectional regression model are employed to examine the impacts of carbon neutral announcements on “stock market value” of Chinese companies based on data from 188 carbon neutral announcements.

Carbon neutral announcements positively impact Chinese shareholder value. Carbon neutral announcements at the strategic level have a more positive and significant impact on Chinese stock market value. Innovative carbon neutral announcements do not significantly cause Chinese stock market reactions. Companies have more positive and significant stock market reactions when the companies make carbon neutral announcements that reflect high supply chain network resilience and heterogeneity and strong supply chain network relationships.

The findings uncover the business value of carbon neutral activities and provide operations managers in developing countries insights into how to improve enterprises' market value by actively implementing carbon neutral activities.

This paper is the first trial to apply an event study to examine the relationship between carbon neutral announcements and Chinese stock market value from the perspective of announcement level and type and supply chain networks. This paper introduces corporate reputation theory and enriches the application of corporate reputation theory in the field of low-carbon environmental protections and supply chains.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This study aims to examine the relationships among structured-on-the job training (ST), mentoring, job rotation and the work environment factors on tacit knowledge transfer from training.

This study used quantitative research techniques to examine the causal relationships among the key study variables. A questionnaire-based survey has developed to evaluate the research model by drawing a convenience sample includes 239 employees working in the Arab Potash Company located in Jordan. Surveyed data were examined following the structural equation modeling procedures.

The results revealed that adapting of the ST, mentoring and job rotation in industrial firms had direct effect on the employees’ abilities to learn and transfer tacit knowledge from training to the actual work, and how these learning strategies strengthen employees’ abilities in solving work problems, improving customers’ satisfaction and quality of products and services. As well as, it affirmed the strong direct effect of work environment factors such as supervisor and peer support on the employees’ abilities to learning and transferring tacit knowledge to their jobs. However, this study showed that work environment factors have no significant mediating role on the relationship among ST, mentoring, job rotation and the employees’ abilities to learn and transfer tacit knowledge to their jobs.

The study results are opening the doors for future studies to examine the relationships among the methods of training and learning in the workplace, the work environment factors and tacit knowledge transfer from training to the jobs as prerequisites for improving the employees and organization performance. These results would be validated by conducting future research, examining larger samples of industrial companies to give more accurate data and clear explanations to the relationships among the study variables. It also suggests to replace the characteristics of work environment (supervisor support and peer support) by trainees’ characteristics (self-efficacy and career commitment) to give a better understanding to the relationships among the key study variables.

With regard to improving the employees’ competency while doing their jobs, this study developed a conceptual framework that guides managers to recognize the importance of ST, mentoring and job rotation in increasing the employees’ learning together; and giving them the chance to use the new learned experiences and knowledge to improve the organization performance and its competitive advantage. This study helps managers build a positive work environment that encourages social interaction, respect and mutual interest among employees, and increases their sense of responsibility for learning and transferring skills and knowledge to the jobs.

The training methods in the workplace go beyond immediate work performance to act as a promising tool make employees’ learning more easily and faster, and help them to transfer and retain new skills and knowledge, adapt with changing environments, build stronger relationships with stakeholders and at the same time, make the organizations ensure that employees comply with their societal goals.

The authors have noticed that large portions of the studies on training and human resources development neglected the role effect of (ST, mentoring and job rotation) on the tacit knowledge transfer from training to the jobs. Hence, these gaps in researches have motivated to develop a theoretical model that helps to examine the relationship between the two constructs. This study also suggests to examine the mediating role effects of work environment factors on the relationships among (ST, mentoring and job rotation) and tacit knowledge transfer, as well as it extends to examine the mediating role of work environment factors on transferring knowledge to jobs, attributed to the demographic variables such as gender, age, work experience and education level.

This study aims to investigate the factors influencing consumer attitudes towards purchasing sustainable fashion. In particular, the authors examine the impact of self-transcendence and self-enhancement values on consumer attitudes towards purchasing sustainable fashion. The authors also examine the enablers (environmental concern, durability and fashion leadership) and barriers (fashion consciousness and price sensitivity) of sustainable fashion purchase behaviour.

The authors used a Web-based self-administered survey to collect data from 350 millennials. Partial least squares structural equation modelling was used to analyse data.

The findings indicate no substantial impact of self-transcendence values on attitudes towards sustainable fashion – while self-transcendence values exerted a notable effect on sustainable purchasing behaviour and environmental concerns. Furthermore, the results revealed no relationship between individuals’ attitudes towards sustainable fashion and their purchasing behaviour, whereas a strong relationship has been established between environmental concerns and attitudes towards sustainable fashion.

It provides empirical insights into factors that are pertinent in understating barriers and drivers of sustainable fashion behaviour among millennials.

This study uses the value-attitude-behaviour hierarchy to understand the purchase intentions of sustainable fashion, extending the range of sustainable consumption factors associated with attitudes and behaviour gaps.

Considering rapid digitalization development, this study examines the impacts of digital technology innovation on social responsibility in platform enterprises.

The study applies the event study method and cross-sectional regression analysis, taking 168 digital technology innovations for social responsibility issued by 88 listed platform enterprises from 2011 to 2022 to study the impact of digital technology innovations for social responsibility announcements of different announcement content and platform attributes on the stock market value of platform enterprises.

The results show that, first, the positive stock market reaction is produced on the same day as the digital technology innovation announcement. Second, the announcement of the platform’s public social responsibility and the announcement of co-innovation and radical innovation bring more positive stock market reactions. In addition, the announcements mentioned above issued by trading platforms bring more positive stock market reactions. Finally, the social responsibility attribution characteristics of the announcement did not have a significant differentiated impact on the stock market reaction.

Most scholars have studied digital technology innovation for social responsibility through modeling rather than second-hand data to empirically examine. This study uses second-hand data with the instrumental stakeholder theory to provide a new research perspective on platform social responsibility. In addition, in order to explore the different impacts of digital technology innovation on social responsibility, this study has classified digital technology innovation for social responsibility according to its social responsibility and digital technology innovation characteristics.

This study investigates the determinants of eco-buying behavior by incorporating individual attributes such as personality traits and personal values and the theory of planned behavior (TPB). It also explores status consumption’s potential role in motivating eco-fashion purchases.

Conducted through an online survey with 436 respondents in the UK, the study utilizes structural equation modeling (SEM) to analyze the data.

The study contributes to the eco-friendly consumer behavior literature in fashion, revealing that social influence, need for uniqueness, public self-consciousness, green consumption values and prosocial attitudes significantly influence both eco-behavior and status consumption. Interestingly, while no substantial impact of status consumption on eco-behavior was observed overall, a multi-group analysis unveils distinctive perceptions and intentions. A clustering analysis identifies two significant segments (status buyers and eco-savvy fashionistas) exhibiting markedly different relationships between variables necessitating tailored marketing approaches concerning eco-fashion buying.

Theoretically, the study highlights the limitations of the TPB in capturing evolving consumer dynamics, calling for refined models that incorporate personal values and specific motivations to better understand sustainable consumption.

For “Status Buyers,” marketers should focus on their desire for uniqueness and present eco-fashion as a status symbol using social proof and influencer marketing. For “Eco-Savvy Fashionistas,” strategies should highlight environmental benefits, provide educational resources and offer tools to track environmental impact.

This study deepens our understanding of eco-friendly fashion purchases by accounting for the diverse perceptions and values that drive consumer behavior. Recognizing the heterogeneity within the sample reveals previously overlooked nuances in this complex decision-making process.

This study aims to elucidate the role of governance in design, development and sustenance of intergenerational living and learning campuses for seniors and teenagers and identifying the considerations, barriers and opportunities for place making in such shared campuses.

A single-case study approach based on semi-structured interviews using photo-elicitation and on-site observations was undertaken at the co-located campus of an aged care facility and school in Australia. The data was analysed through inductive-deductive content analysis using the lens of a pre-conceived place making framework.

Strong and adaptive governance on an organizational level is important for the design, development and sustenance of intergenerational living and learning campuses to overcome the multi-faceted barriers posed by the community and segregation between the aged care and education sectors. There is a need for co-locating organizations to mesh the intergenerational vision with their individual policies and goals using a spatio-environmental, psychological, socio-cultural, organisational and politico-economic lens on a micro, meso and macro scale.

This research contributes to the emerging literature on intergenerational living and learning campuses for seniors and teenagers using the lens of place and place making, particularly in the Australian context where intergenerational programmes are still in their infancy.