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The energy sector is one of the most important sectors with an impact on the environment, and therefore, sustainable performance in this sector is considered a sensitive issue for sustainability. It is, therefore, necessary to know how to address stakeholders’ interest in sustainability through governance mechanisms. The purpose of this study is to look into the role of corporate governance (CG) on sustainable performance disclosure (SPD) in the energy sector.

This study uses panel data covering the period 2019–2023 among 12 companies in the energy sector in Jordan. Fixed-effect regression models were estimated for board size, board independence, chief executive officer (CEO) duality, board diligence, board gender diversity, sustainability committee existence and sustainability disclosure. The data analysis tool of choice was a multiple regression approach because it was deemed appropriate. The disclosure index was created using global reporting initiative standards and provides the number and quality of disclosures on key sustainability indicators.

The study found a significant and positive relationship between board size, percentage of independent directors, board audit, board gender diversity, existence of sustainability committee and level of SPD. On the other hand, the study establishes that CEO duality has an inverse relationship with SPD.

The findings of this study have significant implications for managers and corporate decision-makers in the energy sector. The findings affirm that the improved design of CG motivations and realizations conducive to robust measures of SPD necessitates effective CG.

The value of this applied study stems from the importance of SPD for various categories of stakeholders, and conducting such an applied study is crucial to improving the existing realization of the factors that can have a significant impact on the level of SPD in Jordanian energy sector companies. The results of this paper may be of procedural value to regulatory authorities and decision-makers.

A green innovation strategy is an important step for enterprises to balance economic and environmental. As the executors of strategic decisions, the attitude and capabilities of senior managers determine the effectiveness of implementing green innovation. Therefore, this paper aims to explore the relationship between executive compensation incentives and green innovation.

Based on the data of heavily polluting enterprises listed in China's A-share market from 2015 to 2020, this study constructs an OLS model with fixed effects of time and industry, and uses the mediation three-step method to verify the correlation between executive compensation incentives, innovation openness and green innovation. Meanwhile, the grouping regression was used to test the moderating effect of environmental regulation on executive compensation incentives.

The empirical results show that executive salary incentives promote green innovation and equity incentives inhibit green innovation; the openness breadth partially mediates the relationship between salary incentives, equity incentives and green innovation, while the openness depth only partially mediates the relationship between equity incentives and green innovation; and environmental regulation positively moderates executive incentives.

Due to sample selection and variable measurement, the study lacks certain generality. Therefore, future research needs to further analyze the internal factors affecting green innovation from multiple dimensions.

This study provides a new evidence for analyzing how executive compensation measures affect green innovation, and further enhances the mediating mechanism of open innovation.

This study has significant theoretical implications for examining the intra-firm factors that affect green innovation.

People usually try to avoid uncertainty. Recently, however, uncertainty has become an emerging marketing tool in the hedonic product industry. In the case of blind box consumption, for example, the consumers become addicted to the uncertainty created by businesses, leading to repeat purchases and even indulgences. Previous research has, yet, to focus on the impact of uncertainty on indulgence and the role of emotions.

This paper constructs and validates a chain mediation model of uncertainty triggering indulgent consumption based on the information gap theory, positive emotion theory and uncertainty resolution theory and examines the difference between resolved and unresolved uncertainty. This study also explores differences in the impact of whether uncertainty is resolved on emotions. The uncertainty-resolved group elicited a more positive emotional response than the uncertainty-unresolved group, leading to a more indulgent consumption.

The results of three studies show that uncertainty influences indulgent consumption through curiosity and positive emotion, and that curiosity and positive emotion play separate and chain mediating roles between uncertainty and indulgent consumption, respectively. We validate our central hypothesis with questionnaires among blind box consumer groups, examining the moderating role of perceived luck and risk preferences.

The findings shed new light on firms' use of uncertainty to promote consumer purchases.

The purpose of this study is to explore the opportunities provided by information technologies (IT) to improve supply chain processes. It aims to conduct a systematic literature review (SLR) to identify research areas that require further exploration to leverage IT and enhance supply chain performance.

This study employs a systematic literature review methodology to analyse a set of 177 publications, including journal papers, conference papers, periodicals, theses, and books published between 2013 and 2023. Thematic synthesis was chosen as the most appropriate approach to amalgamate the findings obtained from the systematic literature review conducted in the study. This method involves interpreting thematic information and facilitating the development of a comprehensive understanding of the literature being reviewed.

The literature review reveals that certain information technologies, such as the Internet of Things (IoT), Big Data, artificial intelligence (AI), Blockchain, information and communications technology (ICT) and information sharing, offer significant potential for improving supply chain processes. However, the application of these technologies in the field of supply chain is currently under-researched. The findings highlight the need for further exploration of these technologies and their impact on supply chain redesign and enhancement.

This study contributes to the existing body of knowledge by providing a systematic overview of the potential benefits of IT in the context of supply chains. It emphasises the under-researched nature of specific technologies and their potential to support organisations in improving their supply chain processes. The originality of this study lies in its comprehensive analysis of relevant literature and its identification of research gaps that need to be addressed in future studies.

The study aimed to explore the differential impact of various types of sales promotion on consumers' variety-seeking behaviour and the roles of utilitarian and hedonic shopping motivations in promotion-induced variety-seeking. The study further assessed the moderation impact of risk-taking tendencies and deal proneness in the promotion-induced variety-seeking buying episodes.

Based on the temporality of gratification of promotional rewards (immediate/delayed) and the type of promotional rewards (monetary/non-monetary), we classified consumer sales promotions into four types (MI: Monetary/Immediate; NMI: Non-monetary/Immediate; MD: Monetary/Delayed and NMD: Non-monetary/Delayed). We conducted survey research across four major metro cities in India. We collected data from the buyers of two supermarket chains in four major metro cities of India and analyzed the data using SEM techniques.

The study’s findings revealed that only MI and NMI sales promotions lead to variety-seeking buying, whereas MD and NMD do not influence variety-seeking. The study further revealed that MI, NMI and NMD influence hedonic shopping motivations and play a role in variety-seeking buying episodes. NMD does not influence utilitarian shopping motivation or play a role in inducing variety-seeking buying behaviour.

The study is one of the very few studies that explored the differential impact of various types of sales promotions on variety-seeking buying behaviour. The study’s findings enable the retailer to devise promotional strategies to induce variety-seeking among the shoppers. Further, the findings of the instrumentality of CSP in inducing HSM may help the retailer create a promotional environment and induce the shopper (in a good mood) to buy more, thus improving store performance.

Language styles of online reviews are becoming increasingly important in consumers’ purchase decisions. However, there are inconsistencies in research on the effects of literal and figurative language styles in online reviews on service consumption. Drawing upon construal level theory, this research explores the effects of literal and figurative online reviews on consumers’ word-of-mouth recommendations and their internal mechanisms in the context of service consumption. In addition, this research identifies service types (experience vs credence services) as boundary conditions under which online review language styles play a role.

Three studies are designed to verify the effect of language style in online reviews on consumer word-of-mouth recommendations. Study 1 (N = 195) tests the interaction between construal level and (literal vs figurative) language style on consumers’ word-of-mouth recommendations. Study 2 (N = 191) identifies the depth of information processing as an underlying mechanism. Study 3 (N = 466) examines the boundary condition due to service type. The main methods used are independent sample t-test, ANOVA and bootstrapping.

The results illustrate that (1) consumers at different construal levels prefer online reviews with different language styles, and this can influence their word-of-mouth recommendations: consumers with a low construal level prefer online reviews with a literal language style, while those with a high construal level prefer online reviews with a figurative language style; (2) the depth of information processing plays a mediating role in the above interaction effect and (3) service type serves as a boundary condition such that the preference for literal (vs figurative) language style among low- (vs high-) construal-level consumers holds only for experience services; for credence services, online reviews with a literal language style enhance word-of-mouth recommendations, regardless of consumers’ construal level. The findings shed light on the drivers of word-of-mouth recommendations and provide insights to promote more effective word-of-mouth recommendations.

Drawing upon the construal level theory, this research explores the factors that influence online review language styles on consumer word-of-mouth recommendations and their underlying mechanisms and discusses the moderating effects of different service types (i.e. experience services and trust services). It not only sheds light on the contradictions in the previous literature but also provides new insights for academics and business managers to deepen their understanding of facilitating word-of-mouth recommendations.

To date, to the best of the authors’ knowledge, the use of implicit measures in the service research domain is limited. This paper aims to introduce implicit measures and explain why, or for what purpose, they are worthwhile to consider; how these measures can be used; and when and where implicit measures merit the service researcher’s consideration.

To gain an understanding of how implicit measures could benefit service research, three promising implicit measures are discussed, namely, the implicit association test, the affect misattribution procedure and the propositional evaluation paradigm. More specifically, this paper delves into how implicit measures can support service research, focusing on three focal service topics, namely, technology, affective processes including customer experience and service employees.

This paper demonstrates how implicit measures can investigate paramount service-related subjects. Additionally, it provides essential methodological “need-to-knows” for assessing others’ work with implicit measures and/or for starting your own use of them.

This paper introduces when and why to consider integrating implicit measures in service research, along with a roadmap on how to get started.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

This study aims to examine whether skilled female migrants can overcome gender constraints and social stigma attached to women’s service work in host societies.

Based on interviews with 40 women who moved from mainland China and entered Hong Kong’s cross-border insurance business, the study examines how highly educated young women negotiate gender expectations and mobilize social networks in doing business.

This study finds different strategies women used in mobilizing social networks and constructing gender identities: some relied heavily on the warm market – networks of their family, relatives and friends – in doing business and developed careers by performing dutiful daughters, considerate “nieces” and caring “sisters”; some women also relied on the warm market but their jobs were regarded as nonconventional, and they had to deal with suspicions of inappropriate and instrumental womanhood and tried to prove themselves and gain support in the warm market; some women relied mainly on the cold market – connections with strangers – and performed feminine affinity to expand client networks away from judgments of families and friends; and some other women chose to expand the cold market by cultivating a professional image among strangers.

The findings speak to previous research about women’s subordinate roles in migrant networks and their devalued femininity in service work by illustrating women’s diverse forms of agency in negotiating gender identities in the stratified service sectors.