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Family small and medium-sized enterprises (SMEs) represent a substantial part of many economies. In these organizations, close and informal relationships between employers and employees often foster a mutual understanding of each other’s needs, facilitating the negotiation of idiosyncratic deals (i-deals), special employment conditions tailored for individual employees. However, research on how i-deals are negotiated in family SMEs, especially regarding power dynamics and influence, remains limited. This study aims to identify the types of i-deals negotiated in family SMEs and explore the role of power and influence in these negotiations.

Semi-structured interviews were conducted with 45 employees and 15 employers from Spanish family SMEs. Data were analyzed using ATLAS.ti 8, and thematic analysis was performed.

The study concludes that task, flexibility, financial and development i-deals are particularly negotiated in family SMEs. It identifies that referent and expert power play an important role in initiating these negotiations. Furthermore, rational tactics are generally employed for negotiating work performance, soft tactics for employment-related aspects and hard tactics for work flexibility. Additionally, the study identified gender differences in the negotiation of i-deals.

This study enhances i-deal literature by highlighting the distinct characteristics of family SMEs and their impact on i-deal negotiations. The findings suggest that power dynamics and influence tactics in family SMEs differ from those in larger firms. Moreover, certain i-deals may encounter resistance due to concerns about organizational performance and economic implications. Understanding these factors is essential for developing effective negotiation strategies in family SMEs.

This study offers a dual perspective, analyzing the power and influence tactics used by both employees and employers in family SME i-deal negotiations and highlighting gendered dynamics in these processes.

The purpose of the article is to show the regime of truth in the institutional commissions that have the objective of restoring history by establishing a democratic, equitable, comprehensive, inclusive and fair criterion against the attempts of re-victimization and suppression of memory that Western political and cultural traditions have installed through their mechanisms of power.

Based on the analysis of the cases of Inés Fernández Ortega and Valentina Rosendo Cantú, they establish the material conditions from which prejudices and hegemonic stereotypes are intertwined to reproduce serious violations of human rights in democratic political and epistemic frameworks. The colonial function of the truth commissions in Mexico is analyzed, which are presented as mechanisms for social development, political and colonial reproduction of liberal democracy.

The qualitative results allow considering the way in which the different truth commissions in Mexico have been strongly linked to epistemic mechanisms in which truth and justice favor the reproduction of established relationships based on race, social class and gender. Especially in the so-called democratic transition, violence, truth and justice come together to highlight power relations in situations that have been disavowed by the intelligentsia.

The limitations of the research are found in the historical configuration of the truth commissions in Mexico. The data, references and assessments are crossed by the initial function of the truth commissions and the establishment of apparatuses and mechanisms based on transitional justice. Based on this, it can be considered a methodological oversight to shift the analysis of truth commissions toward a critical assessment of the truth as a regime of government and hegemonic and colonization criteria from two very specific cases.

The originality of the work is found in the critical discernment of truth as a political category and the coloniality of power.

This study aims to explore the mediating role of corporate social responsibility (CSR) committees in the relationship between board characteristics and environmental, social and governance (ESG) performance, specifically within the Middle East and North Africa (MENA) region.

Based on a panel of 178 firms spanning 2015–2022, the analysis uses Baron and Kenny’s (1986) mediation approach, supplemented by structural equation modeling (SEM) path analysis for robustness.

The findings demonstrate that CSR committees play a significant mediating role in the impact of board size, expertise and gender diversity on ESG performance. Furthermore, the study confirms the direct, positive influence of both board characteristics and the presence of CSR committees on ESG performance, underscoring their strategic importance in fostering sustainability in this regional context.

The findings highlight the strategic importance of diversifying and enhancing board skills to improve ESG performance. Companies are encouraged to recalibrate their governance frameworks to leverage the mediating influence of CSR committees and promote sustainable business practices.

By demonstrating the positive effect of CSR committees on ESG performance, this study aligns with global trends in responsible business conduct and highlights the importance of corporate governance in addressing environmental and social challenges. This alignment is critical for achieving sustainable development goals and reinforcing stakeholder trust in the region.

This research provides novel empirical insights into the mediating effect of CSR committees within the MENA region, offering a unique contribution to the discourse on corporate governance and sustainability. By highlighting region-specific governance dynamics that shape ESG outcomes, it deepens the understanding of effective governance practices.

This study presents new empirical evidence to the relatively scarce number of research papers on the correlation between eco-innovation and company growth. It sheds light on the causal relationship between these two variables.

Data from the Spanish Technological Innovation Panel from 2008 to 2016. Propensity Score Matching is applied to avoid self-selection problems.

The study found that engaging eco-innovation has no statistically significant impact on employment and sales growth. Therefore, the main benefits of transitioning to green innovations are in the environmental aspect.

The research findings provide a clear direction for policymakers. Such directions suggest the design of instruments that make the adoption of eco-innovations mandatory with the firm promise of substantial environmental benefits.

The paper explores an important issue for environmental policy. If being an eco-innovator is positively or at least neutrally related to growth, policymakers could create measures that encourage this type of green innovation. This would benefit the environment, and if the impact is positive, it would also have a positive social effect.

This paper aims to identify different combinations of causal conditions (celebrity attributes) that explain our outcome: destination image. More specifically, three main research questions guide our work: (1) Which attributes should an outstanding sportsperson have to enhance the image of his/her country as a destination image? (2) Are these the same for different product categories? (3) Do tourists and residents differ?

To this end, the fuzzy-set Qualitative Comparative Analysis (fsQCA) was used with a sample of 187 participants (105 tourists and 82 residents).

Results show that some attributes of a sports celebrity are more critical than others in enhancing destination image. Those attributes of sports celebrities appearing in the intermediate and parsimonious analysis should be prioritized. This is the case of trustworthiness. Second, experience is a peripheral requirement (only appeared in the intermediate analysis). Third, attractiveness is unnecessary and an even and undesired attribute in many solutions. Fourth, when comparing tourists and residents, both groups value the role of football players, while residents also appreciate the role of marathon runners. Tennis players are the less relevant sports celebrities to build Spain’s destination image.

First, a new statistical analysis in the marketing discipline, QCA, has been used. The use of qualitative approaches to investigate destination images has been scarce. Second, the study of the role of sports celebrity endorsement on brand–place attachment has yet to be investigated. Third, studies about the role of residents in the image of a tourism destination/city are scarce. Tourists and residents must be investigated because they can benefit from sports celebrities' activities.

As younger generations navigate a blended reality, their interaction with digital content and apps is marked by multitasking. Gender intersects with media and individual preferences, shaping how people navigate digital realms. This chapter investigates how young adults perceive personal digital experiences, analysing them based on various socio-demographic factors. Using a quantitative approach, a survey was conducted with 1,500 young adults in Portugal in October 2021. The sample was representative of the population distribution by sex, age and region. Statistical analysis revealed correlations between digital behaviours and socio-demographic factors such as gender, sexual orientation and parenthood status. Results indicated significant differences in agreement levels among different groups, highlighting areas such as online harassment, content creation, social interaction and digital intimacy. The findings challenge assumptions of homogeneity in generational technology usage and underscore the importance of considering diverse demographic perspectives in digital research. This chapter sheds light on the interplay between technology, identity and social connections, emphasising the relevance of gender in digital platform studies.

This study aims to study the impact of earnings quality on firms’ financial performance.

An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

Climate hazards in the form of cyclones are projected to become more intense under the pressures of future climate change. These changes represent a growing hazard to low lying coastal cities like Beira, Mozambique. In 2019, Beira experienced the devastating impact of Cyclone Idai. One of the many impacts resulting from this Cyclone was disrupted drinking water access. This investigation explores the distribution of Cyclone Idai’s impact on drinking water access via an environmental justice lens, exploring how preexisting water access characteristics may have predisposed households to the impacts of Cyclone Idai in Beria.

Relying on household survey data collected in Beira, the investigation applied a decision tree algorithm to investigate how drinking water disruption was distributed across the household survey sample using these preexisting vulnerabilities.

The investigation found that households that mainly relied upon piped water sources and experienced inconsistent access to water in the year prior to Cyclone Idai were more likely to experience disrupted drinking water access immediately after Cyclone Idai. The results indicate that residents in formal areas of Beira, largely reliant upon piped water supply, experienced higher rates of disrupted drinking water access following Cyclone Idai.

These findings question a commonly held assumption that informal areas are more vulnerable to climate hazards, like cyclones, than formal areas of a city. The findings support the inclusion of informal settlements in the design of climate change adaptation strategies.