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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The changes in the service context due to COVID-19 have challenged service marketers to understand and react to consumers’ feelings that impact their shopping behavior in services. Moreover, consumers had to face a challenging situation with an impact on mental health. This study aims to assess the impact of spirituality and compassionate love as coping mechanisms that might increase hope, which, in turn, decreases anxiety. Hope also mitigates the impact of fear on anxiety. The authors also investigate the mediate effect of hope in its relationship to spirituality and well-being during the pandemic in Brazil and its potential impact on services marketing.

To investigate the relationship between fear, anxiety, hope, compassionate love, spirituality and well-being, the authors conducted an online survey with 469 Brazilians who had been in quarantine for more than 45 days. To conduct the investigation, the authors used a purposive sampling to reach respondents due to the exceptional situation of the COVID-19 pandemic.

Using a structural equation model, the authors found that hope is a mediator with a buffer effect on the relationships between anxiety and fear and between spirituality and anxiety. Moreover, the authors found that hope mediates the relationship between spirituality and well-being, leading to greater levels of well-being. Service companies in general can benefit from using these findings to better manage their relationships with consumers during and after COVID-19 pandemic.

The sample included only Brazilian respondents, and pre-pandemic well-being was not measured.

There is evidence that traumatic events (e.g. war) influence feelings and consumer behavior. The findings suggest that the adoption of practices related to spirituality during an extreme, stressful situation has an influence on people’s hope and potentially mitigates anxiety. Increasing spirituality and hope can also benefit perceptions of well-being. Besides, in this context, the authors recommend that service providers communicate unobservable elements in a transaction (e.g. care, safety) by providing observable signals of spirituality and hope to reduce negative emotions.

The objective is to contribute to the development of strategies through the identification of sustainability practices. Thus, the research has a twofold objective: to unveil sustainability practices integrated into last-mile logistics activities by e-commerce retailers, analyze the interrelations among these practices and categorize them based on their significance for small Brazilian e-commerce retailers.

A literature mapping was conducted to identify sustainability practices in last-mile activities adopted by e-retailers, leading to the proposal of a meta-model. A total of 67 articles are part of the final sample. Subsequently, the study applied the Decision-Making Trial and Evaluation Laboratory (DEMATEL) multicriteria decision-making technique to structure the research problem through cause-and-effect analysis among practices, aiming to prioritize critical practices.

The results indicate a strong dependence on economic practices to enable sustainability in last-mile logistics. In the economic dimension of sustainability, operating costs and quality of services are effect variables and achieved the highest relation concerning the other practices.

The article provides theoretical contributions by addressing two complementary areas of knowledge: Stakeholder Theory and Sustainability, also aligning with Global Reporting Initiative (GRI) guidelines. In practical terms, it stands out for offering valuable insights into the implementation of sustainable strategies by identifying economic, environmental and social practices in last-mile logistics, particularly within the context of small businesses in the e-retail segment.

The results help e-retailers re-evaluate last-mile logistics processes from a sustainability perspective. This study aims to fill the knowledge gap in the current literature on adopting sustainable practices in small e-commerce retail firms.

Considering that one of the pillars of sustainability is a commitment to social development, this study contributes to understanding the view of small e-retailers on the independent goods delivery workers responsible for the delivery of goods.

The originality of this research lies in identifying economic, social and environmental sustainability practices adopted by e-retailers in last-mile logistics processes. Additionally, the study focuses on the small-scale e-commerce retail segment, an area that has been little explored in the Brazilian context. Lastly, the proposed meta-model contributes to addressing practices from the perspective of Stakeholder Theory and the Sustainability approach.

El objetivo es contribuir al desarrollo de estrategias mediante la identificación de prácticas sostenibles. Por lo tanto, la investigación tiene un doble objetivo: revelar las prácticas de sostenibilidad integradas en las actividades logísticas de última milla de minoristas de comercio electrónico, analizar las interrelaciones entre estas prácticas y categorizarlas según su importancia para los pequeños minoristas de comercio electrónico en Brasil.

Se llevó a cabo un mapeo de la literatura para identificar prácticas de sostenibilidad en las actividades de última milla adoptadas por minoristas en línea, lo que llevó a la propuesta de un metamodelo. Un total de 67 artículos forman parte de la muestra final. Posteriormente, el estudio aplicó la técnica de toma de decisiones multicriterio Decision-Making Trial and Evaluation Laboratory (DEMATEL) para estructurar el problema de investigación mediante análisis de causa y efecto entre las prácticas, con el objetivo de priorizar las prácticas críticas.

El resultado indica una fuerte dependencia de prácticas económicas para implementar la sostenibilidad en la logística de última milla. En la dimensión económica de la sostenibilidad, los costes operacionales y la calidad de los servicios son variables de efecto y presentan una fuerte correlación.

La originalidad de esta investigación radica en identificar prácticas de sostenibilidad económica, social y ambiental adoptadas por minoristas en línea en los procesos logísticos de última milla. Además, el estudio se centra en el segmento minorista de comercio electrónico a pequeña escala, un área poco explorada en el contexto brasileño. Por último, el metamodelo propuesto contribuye a abordar prácticas desde la perspectiva de la Teoría de los Stakeholders y el enfoque de Sostenibilidad.

El artículo proporciona contribuciones teóricas al abordar dos áreas complementarias de conocimiento: la Teoría de los Stakeholders y la Sostenibilidad, alineándose también con las directrices de la Iniciativa de Reporte Global (GRI). En términos prácticos, destaca al ofrecer ideas valiosas sobre la implementación de estrategias sostenibles al identificar prácticas económicas, ambientales y sociales en la logística de última milla, particularmente en el contexto de las pequeñas empresas en el segmento minorista en línea.

Los resultados ayudan a los minoristas electrónicos a reevaluar los procesos logísticos de última milla desde una perspectiva de sostenibilidad. Este estudio pretende contribuir el avance del conocimiento de la literatura actual sobre la adopción de prácticas sostenibles en pequeñas empresas de comercio electrónico.

Teniendo en cuenta que uno de los pilares de la sostenibilidad es el compromiso con el desarrollo social, este estudio contribuye a comprender la visión de los pequeños minoristas electrónicos sobre los trabajadores independientes encargados de la entrega de mercancías.

Disruptions are appearing more frequently and having an ever greater impact on supply chains (SC), affecting the vulnerability and sustainability of organisations. Our study proposes an innovative approach to address contemporary challenges by introducing coopetition as a strategic capability. The aim of this study is to enable companies to adapt and thrive by applying a tool that measures and monitors different logistical scenarios to improve performance and antifragility.

With the aim of jointly planning transport activities of two competing companies, we present a linear programming model that promotes synergies which enhance resource utilisation. To demonstrate the validity of the model, a case study is conducted to measure, monitor and evaluate the results obtained after collaborating on SC activities.

Current tools to support logistics planning are not effective because they hamper information exchange, cost allocation and performance measurements. Our innovative model optimises collaborative networks (CNs) and monitors economic, environmental and social improvements. The case study shows the reduction of logistics costs (13%), carbon footprint (37%) and the improvement of social antifragility when agility and flexibility emerge.

CNs have become an effective means of enhancing resilience, but there are no empirical contributions to demonstrate how to achieve this. We provide a real case with computational experiments that provide empirical evidence of the effectiveness of the model, which measures, optimises and evaluates SC performance in coopetitive environments. This approach is a guide to researchers and practitioners when creating simulations to reduce risks and facilitate decision-making.

This study aims to investigate the effects of three dimensions of ChatGPT strategic value – organization support (OS), managerial productivity (IM) and decision aids (DA) – on the business sustainability (BS) of Malaysian public universities.

A quantitative methodology was adopted for this study to examine the relationships between ChatGPT strategic value and the BS of Malaysian public universities.

The study found that two dimensions of ChatGPT strategic value, namely, OS and IM, influence BS, whereas DA do not.

To the best of the author’s knowledge, this study is the first to address the relationship between ChatGPT strategic value and BS in a specific context – Malaysian public universities – providing new contributions to theory by extending the literature on the topic.

The findings are expected to guide universities in Malaysia in leveraging ChatGPT strategic value for enhancing BS.

To the best of the author’s knowledge, this empirical study is the first in the literature to examine the relationships between ChatGPT strategic value and BS in the education sector. Supported by an original conceptual model, the insights provided should extend the literature dedicated to ChatGPT strategic value and BS in the context of a South Asian economy.

It is widely agreed that transformation processes that are triggered by crisis events can challenge conventional behavioural norms and stimulate new ideas and innovations that can assist in the preparations for future challenges. This impetus for transformation processes not only applies to the COVID-19 pandemic, but has also been seen in many other instances, such as the Global Financial Crisis in 2008 or the 2011 Fukushima nuclear disaster, which have sparked significant socio-political change processes often with a global reach. The multitude of wicked tourism policy problems discussed in our book often occur in parallel, are of growing complexities, are often not well understood and indistinguishable from one another and exert pressure on the resilience of vulnerable political, economic and community-based systems. These circumstances often present as tipping points which can trigger necessary long-term transformations. However, this process of long-term change must be well planned and strategically implemented. Thus, future transformative destination management should be built on a holistic approach, underpinned by adaptive political leadership in which tourism is not only seen as a driver for economic growth and employment, but as a strategy which successfully integrates social, cultural and ecological goals.

Artificial intelligence (AI) usage improves e-commerce logistics efficiency. However, many actors can play significant roles, such as supply chain consistency (SCC), last-mile logistics (LML) performance and collaboration and coordination among logistics firms. This study aims to assess how SCC and LML performance mediate and collaboration and coordination moderate the relationship between AI usage and logistics efficiency.

A structured questionnaire was used to collect the data. A total of 245 valid responses were received from Indian e-commerce businesses. The data were then analysed using AMOS v25 and structural equational modelling using SPSS for regression, PROCESS macro for mediation and moderated mediation analysis.

The findings show that AI usage independently impacts logistics efficiency, with SCC and last-mile delivery performance as mediating variables. Collaboration and coordination among logistic firms are also critical moderators in enhancing AI’s efficacy in logistic operations. The study findings suggest the integration of AI into logistic operations and provide implications to managers on the urgency of fostering a collaborative and synchronised environment to utilise the full potential of AI in e-commerce businesses.

This study not only contributes to the field of logistics theory by presenting empirical data on the various ramifications of AI but also offers practical guidance for logistics firms, particularly those operating in developing economies, on how to strategically employ AI to enhance operational efficiency and attain a competitive advantage in the era of e-commerce logistics in the digital age.

In this paper, the authors aim to study the relationship between hydrogen embrittlement (HE) susceptibility and cathodic current density applied on the X70 steel girth welds.

The HE susceptibility of X70 steel girth welds were investigated through slow strain rate tensile test and observed and analyzed by optical microscope and scanning electron microscope methods.

The results show that HE susceptibility of X70 girth weld was basically unchanged with increasing of ion concentration while gradually increased and maintain at a specific value with the increase of cathodic current density. As for same ion content, a dense calcareous deposit layer generated on the sample surface in soil simulation solution with Ca2+ and Mg2+ resulted a decreased HE susceptibility while the porous calcareous deposit layer resulted a increased HE susceptibility.

A logistic regression model was established to describe the correlation between HE index and the cathodic current density.

The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the boundary conditions impacting LSA and pivot decisions, especially when addressing societal challenges, as in the context of transformational entrepreneurship. In this regard, the healthcare sector, further compounded by a lack of research on startups and scale-ups, presents an embraced opportunity to provide multiple contributions for both theory and practice.

The present investigation employs a grounded approach to explore the experiences of the co-founders of a fast-growing Italian e-health startup. A narrative strategy was employed to organize conditions and evolving strategic action/interactions into three different pivoting phases of the startup – before the pivot, its enactment and aftermath – with primary and secondary data collected over a period of one year.

Pivoting in digital healthcare unfolded as a liminal experience marked by factors such as high regulation, multiple stakeholders, technological and symbolic ambivalence, resource-intensive demands and institutional actors acting as pathway pioneers, leading to an information overload and unforeseeable uncertainty to manage. These factors challenge entrepreneurs' ability to attain optimal distinctiveness, presenting the paradoxical need for vertical flexibility for scaling up.

By uniquely illuminating the sector’s constraints on entrepreneurial phenomena, this study provides a valuable guide for entrepreneurs and institutional actors in addressing societal challenges.

This study introduces a process model of transformational information crafting when pivoting, highlighting the role of entrepreneurs' transformational stance and platform-mediated solutions as engines behind strategies involving information breaking and transition, preceding knowledge-driven integration strategies.