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Brand interaction on social media increasingly involves brands openly praising their competitors. This paper examines the impact of selecting a praising target based on company size in brand-to-brand praise, such as praising a smaller competitor versus a larger competitor, on consumers’ evaluations of the praiser.

Three online survey experiments using Sina Weibo as the stimuli were conducted to analyze the brand evaluation of brand-to-brand praising. Data were collected via Credamo.

Praising a smaller competitor leads to an increased evaluation of the praiser brand compared to praising a larger competitor. The perceived competence mediates the influence of relative brand size on praiser brand evaluation. Additionally, the praiser brand’s gender moderates the influence of relative brand size on the praiser brand evaluation, with a notable enhancement observed only for the masculine praiser brand.

This paper suggests several avenues for future research. First, future research can examine how companies tailor praise content based on the recipient size. Second, future studies can consider the role of competition type, brand development potential and the perceptual differences between competitor sizes. Third, we encourage future research to examine whether certain brand personalities benefit more from praising smaller competitors and extend our study’s scope to non-food industries to generate more generalizable results. Lastly, future studies can look into the conditions where a praised brand should respond to public praise and the potential of such interactions to boost consumer favorability.

This study offers valuable insights for brand managers to boost customers’ perception of brand competence and brand evaluations through interactive marketing on social media. Brand managers are recommended to direct their praise towards smaller competitors to maximize the positive impact. Additionally, our study highlights the pivotal role of brand gender in effective brand-to-brand communication strategies. Notably, masculine brands can particularly benefit from praising smaller competitors. Overall, considering factors like company size and brand gender is crucial for crafting effective brand-to-brand praise strategies that can enhance brand competence perceptions and evaluations, ultimately fostering loyalty and sales.

This study offers rich social implications regarding customers’ attitudes toward brand-to-brand praise on social media. Zhou et al. (2022) showed that brands praising competitors can significantly enhance consumer preference compared to other communication forms. Furthermore, this paper investigates how observing different types of brand-to-brand praise impacts consumer brand evaluations, such as praising larger or smaller competitors. We found that consumers preferentially evaluate brands that praise smaller (vs larger) competitors, and this effect is particularly salient for masculine brands.

This study provides valuable insights about enhancing customer evaluations of praiser brands through brand-to-brand praising on social media, points out the underlying mechanism and identifies a boundary condition.

By market capitalisation, Bitcoin, which debuted in 2009, is the biggest cryptocurrency globally. A decentralised ledger system called blockchain is used in the creation, distribution, trading, and storage of Bitcoin, with the original goal being to address the shortcomings of fiat currency. This chapter highlights potential dangers and legal concerns when Bitcoin interacts with the actual economy and the traditional financial system. Besides, the details also discuss the platform’s design principles and attributes for a non-technical readership. When assessing its transactional potential, some recognise its potential for speculation, while others are doubtful of its admirable intent. The write-up also explores the potential of the adoption of cryptocurrencies in Southeast Asia due to the vast adoption of Bitcoins in countries such as Vietnam and the Philippines following the establishment of cryptocurrency technology and e-commerce. In addition, rankings of the cryptocurrency and legal stance from each country in Southeast Asia were exhibited as the solid foundation of cryptocurrencies existent for transaction purposes. The rise of central bank digital currencies (CBDC) and the future directions of Bitcoins were also highlighted in this write-up to spur the debate on whether cryptocurrency remains a fad of sensation or is legalised as the medium of exchange in an ever-growing digital world of commerce.

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Meat is a crucial source of protein and other nutrients for human health. However, excessive consumption of meat products is not advisable due to their elevated sodium and animal fat levels. Hence, there is a strong recommendation for reducing sodium and fat content in meat products. This study aims to delve into the current sodium, total and saturated fat content of meat products in the Brazilian market.

A total of 1,600 products underwent analysis.

The highest sodium concentrations were identified in jerked beef (5.48 g/100 g), charqui (5.21 g/100 g) and salted pork meat (2.58 g/100 g). In contrast, the highest total and saturated fat levels were observed in bacon (35.33 and 12.50 g/100 g), salami (26.00 and 9.25 g/100 g) and pork coppa (22.00 and 9.75 g/100 g). Most meat products were categorized as medium in terms of sodium (77.75%), total fat (52.93%) and saturated fat (48.25%). However, many meat products exhibited high total and saturated fat levels.

This study represents the first comprehensive examination of the sodium, total fat and saturated fat content listed on the labels of many meat products in Brazil.

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.