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The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.

The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.

While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.

This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.

This paper aims to provide a critical reflection on the experience design of the lifestyle communities in the hospitality and tourism industry. Specifically, this paper proposes a conceptual model that governs experience design in creating unique and memorable experiences for lifestyle communities.

This paper is based on a critical analysis of emerging phenomena, related literature and researchers’ experiences and insights.

The lifestyle community is conceptualized as a group of people who share a specific interest, value or activity and the type of its existence can be classified as physical, virtual or hybrid. As the importance of experience design has been highlighted in the hospitality and tourism industry, the study provides the guest experience design framework of lifestyle communities that suggests an operationalization of experience design that touches shared values of customers within lifestyle communities.

This study introduces a framework that highlights the role of experience design in the development of lifestyle communities, thereby enriching the emerging body of knowledge. Additionally, the research illustrates how lifestyle communities diverge from traditional hospitality business models by using distinctive positioning strategies.

This study provides practical implications on how to capture the growing number of customers represented by lifestyle communities in the future. A deep understanding of frameworks may be crucial to establishing the experience design of lifestyle communities to correspond to the future of the hospitality and tourism industry.

This study remarks an initial attempt to provide a critical reflection of a rising contemporary issue: experience design and lifestyle communities. Conceptualization through a profound reflection of the issue offers insights to define existing phenomena and suggestions to capture future opportunities and actual management. Furthermore, future research directions in hospitality and tourism are elucidated by the provided conceptual frameworks.

The primary objective of this research is to identify and analyze the influence of digital marketing practises on performance of business of manufacturing enterprises in Delhi-NCR. A quantitative and descriptive research design was implemented in this study. 368 participants from various enterprises were chosen. Questionnaires were used to collect data on the benefits and challenges which are perceived of digital marketing, as well as usage and business performance of these enterprises. SPSS v24.0 is utilized to carry out statistical analysis on the collected data. The study discovered that advantages and problems of digital marketing practices influenced the usage of digital marketing. Furthermore, the execution of digital marketing had a prominent influence on sales and total number of customers of these enterprises, and this relationship was moderated by type and size of businesses. It was discovered that using digital marketing strategies increased business profits by raising digital marketing awareness among consumers and various industries. It made digital marketing easier to implement in various businesses. However, research should be conducted for appropriate generalization in a larger scale.

The objective of this study is to investigate the effect of change management (CM) on employee productivity (EP). A double-layered conceptual model involving resistance to change and emotional intelligence (EI) as moderators and employee engagement (EE) as a mediator between CM and EP.

Four industries from India (education, healthcare, information technology and manufacturing) are selected to test the hypothesized relationships. The data from 406 respondents were collected through a survey instrument and was analyzed using Hayes’s PROCESS macros.

The results reveal that CM is a precursor to EE and EP. The findings also indicate that resistance to change (first moderator) and EI (second moderator) significantly influenced the relationship between CM and EP mediated through EE.

As with any social science research, this study suffers from the limitations of common method bias and social desirability bias. However, the researchers have taken adequate care to minimize these biases. This study has several theoretical and practical implications.

The moderated-mediated model concerning CM is the first of its kind to study in the Indian context and hence makes a substantial contribution to the literature on CM. The implications for theory and practice are discussed.

The purpose of this study was to investigate the impact of Corona virus disease on the perceived values of urban green landscapes in a developing country setting. To achieve this objective, the author investigated changes in the preferences for urban green space services among city residents who use nature areas for recreation.

This study applied the best–worst scaling technique to elicit changes in the preferences for ecosystem services from urban recreational sites in Malawi. The study also used a fractional logit model to examine factors that motivate visitors’ willingness to donate/contribute to improve the quality of nature’s recreational services.

This study finds that the COVID-19 pandemic changed visitors’ perceptions of urban woodlands, but leisure/recreation remained the most important service with or without the Corona virus outbreak. However, the perceived value of air pollution control and cultural/religious functions gained more prominence (+3%), whereas biodiversity conservation became less prominent (−2%) during the pandemic period. The mean willingness to pay (WTP) was estimated to be US$28.73, and WTP is positively influenced by education, income status and the user’s satisfaction with the recreation site.

The study substantiated the impact of Corona virus disease on the perceived values of urban green landscapes, using Malawi as a case study. This was demonstrated through the changes in preferences for urban green space services among city residents who use nature areas for recreation.

The purpose of this paper is to compare how the various sectors among the largest companies in Ghana have incorporated sustainability into their mission, vision and value statements.

The mission, vision and value statements of the 100 largest corporations in Ghana, known as Ghana Club 100 (GC100), were extracted from the firms’ official websites. These firms were grouped into nine sectors, and the sustainability components in the mission, vision and value statements were subjected to cross tabulation and thematic contents analysis to establish the sectoral variations.

In formulating their mission, vision and value statements, GC100 firms were more than six times likely to include economic sustainability themes than environmental sustainability themes. Even though three out of every five GC100 firms are financial institutions, the manufacturing and the extractive sectors and firms ranked 1st−20th are three times likely to incorporate all the sustainability dimensions (i.e. economic, social and environmental) into their mission, vision and value statements. Firms in the financial sector and those ranked 80th−100th were more likely not to publish either a mission, vision or value statements online.

This study reveals the magnitude of the strategic pronouncements such as mission, vision and value statements of large firms in emerging economies and how they are aligned with sustainability. This could serve as a basis for formulating guidelines to reinforce efforts that contribute to corporate sustainability.

Research on how large firms align sustainability into their mission, vision and value statements is not a new agenda, but fragmented in the context of the emerging economies. The novelty is that this study addresses this gap and contributes to this topic from a sectoral comparative perspective of largest organization in Ghana, an emerging economy.

The purpose of this paper is to unravel the success story of a family business, while engaging with debates in business and management research through the application of corporate strategy frameworks. Implement a structured methodology to evaluate a company’s strategic efforts and explore how businesses historically achieved competitive advantages over time.

This company analysis adopts a longitudinal approach on competitive advantages, moving beyond traditional cross-sectional business to transform static models into dynamic ones. It adheres to Michael Porter’s Value Chain model (1985) and his subsequent revisions (1996, 2001) to explore how competitive advantages emerge and are sustained. Data exploration leverages an extensive archival corporate collection comprising approximately 100,000 documents, enabling a thorough examination of value chain activities through primary and secondary sources.

Chocolates Amatller effectively channelled its competitive advantages through strategic operational areas, including purchasing cocoa at prices below market value, using strong marketing tools such as illustrative collectible cards and posters and implementing skilful financial strategies.

Examine why, when and how a Spanish chocolatier achieved a position of prominence among Spain’s foremost industrial figures by constructing Barcelona’s iconic Casa Amatller.

This study aims to understand the progressive marketization of health data collection and use, through a study of its historical development in France, from the 1930s to the present day.

The authors collected a set of legal, institutional, political and media data. These came from the INA (National Audiovisual Institute), the French national newspaper websites and the websites legifrance.gouv.fr and vie-publique.fr. The authors then conducted a thematic content analysis.

The study results highlight the changes in the health-care system related to the increased use of data in France over three major periods. The first period – 1930s to 1980s – is marked by the creation of the French social security system to collect large sets of data to better manager people’s health care. The second period – 1980s to 2000s – is characterized by the adoption and assimilation of tools to manage patient data through several national and European regulations. The last period – 2000s to the present – saw the introduction of measures in favor of the digitalization of health care, and consequently of data, in parallel with the advancement of digital technologies in general. The institutional dynamics in healthcare have evolved with the nature of the actors and their practices, in connection with new perceptions about health data.

This research sheds light on the historical transformation of health data collection and use in France, revealing the involvement of diverse stakeholders, the discourses driving data development and the need for regulation. It exposes the dual nature of health data collection and use, initially sanctioned by the state and public entities but later exploited for private interests.

The purpose of this study is to investigate the impact of COVID-19 on conventional and Islamic stocks by using the data spanning from February 25, 2020, to February 3, 2021, and employing a panel regression approach.

In this study a panel regression approach has been used.

The study finds a negative association between COVID-19 and stock (both Islamic and conventional). After splitting the data into 1st and 2nd waves, the relationship between COVID-19 and stock (both Islamic and conventional) remains the same (negative) in the case of the 1st wave. In contrast, in the case of the 2nd wave, the relationship turned out to be positive. During both waves of the pandemic, the magnitude of the effect is found to be higher for conventional stocks. Additionally, the study also analyzes the aggregate influence of COVID-19 on different sectors and finds that commercial banks, oil and gas exploration and marketing companies are the most influenced sectors. At the same time, automobiles and pharma are the least affected sectors.

The study suggests that markets start gaining momentum to reach their prepandemic level after absorbing the initial shock (emergence of a pandemic). The study also provides thorough insights for market regulators and policymakers by implying the dynamic relations between markets (conventional and Islamic) and financial crisis, which would allow them more effective control of crisis in future endeavors.

This is one of the first studies to investigate the impact of COVID-19 on both conventional and Islamic stocks, especially in the context of Pakistan.

This paper aims to examine how a firm’s exposure to economic policy uncertainty affects the auditors’ perceptions of financial reporting risk. Firms that are more sensitive to policy uncertainty are predicted to engage in more earnings management because these firms are more likely to experience greater uncertainty in future operations. Audit fees will reflect this reporting risk. On the other hand, auditors might feel more fee pressure from policy-sensitive firms because firms are more inclined to reduce spending in the face of uncertainty and subsequently charge lower fees.

The author tests my hypothesis using U.S. data on audit fees and client characteristics of public companies between the years 2001 and 2021. The author estimates a standard audit fee model based on the audit fee literature (Hay et al., 2006) while also including the two policy sensitivity measures. This study uses panel data methods that allow time-series analyses, providing a powerful setting to test dynamic audit fee adjustment to improve the understanding of the audit market.

The results suggest that audit fee is higher for policy-sensitive firms than for policy-neutral firms. These results are robust to various proxies of policy sensitivity and various specifications designed to mitigate the endogeneity concerns. The study provides assurance that on average, auditor pricing reflects client risk adequately, mitigating the concern that auditors give in to fee pressure and compromise audit quality as a result.

While the findings from this study should be of value to regulators and academics seeking to understand audit activities amid escalating macroeconomic uncertainty, when interpreting these results, several limitations must be considered. The study does not examine how external auditors evaluate risks tied to policy uncertainty. A comprehensive understanding of how and why external auditors respond to heightened policy uncertainty faced by firms could be better achieved through interviews with external auditors and audit committee members. In addition, while this study posits that auditors adjust their approach in response to changes in policy uncertainty, largely due to potential shifts in the risks of material misstatement, there might be additional factors at play that warrant higher audit fees post a change in policy uncertainty. For instance, specific policy changes may give rise to new risks or modify existing ones, thereby precipitating increased scrutiny of records and procedures as company directors’ demand. These aspects offer potential avenues for future research.

This study underscores the significant role of policy sensitivity in determining audit fees and audit quality. Policy-sensitive firms present unique complexities and potential risks that require additional effort and vigilance from auditors. Auditors must develop a specialized understanding of sectors prone to policy fluctuations to navigate these unique challenges effectively. In addition, the role of professional standards boards and regulators in establishing guidelines for auditing policy-sensitive firms cannot be understated. Such guidelines could lead to more consistent audit practices and improved audit quality. Finally, by recognizing and effectively responding to the policy sensitivity of client firms, audit firms can mitigate their own risks, strengthen public trust and enhance the reliability of financial reports.

First, this study adds to an emerging stream of auditing literature that focuses on how audit fees interact with a firm’s external environment by providing evidence of an unexplored implication, a firm-specific policy sensitivity. Second, my main construct, policy sensitivity, provides two distinct advantages over other variables used in prior studies that explore the relationship between audit fees and external firm environments. Third, this study answers the calls for research by De Villiers et al. (2013, p. 3), who identified the cost behavior of audit fees, especially over time, as an area not well understood.