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This article shows that business family and family business research is dominated by reductionist and biased concepts of culture that are in sharp contrast with recent advances in anthropology and the broader social sciences that would allow for more fine-grained analyses.

Through an inbound theorizing approach, state-of-the-art anthropological and sociological concepts of culture are introduced to family business research.

The resulting interdisciplinary update unveils that prevailing concepts of culture in family business research confuse cultures with countries or nations and neglect the processual constitution of culture.

The article advocates a research agenda emphasizing the social construction and reproduction of culture as well as the need to systematically draw on findings from anthropology and sociology so as to allow for better cross-cultural comparisons in the field of family business research.

This article explores the concept of state entrepreneurship, particularly focusing on its darker aspects when states act as creative destroyers.

This study employs a systems-theoretical approach to develop a comprehensive framework for understanding the nature of statehood and its role in driving disruptive innovation. The research design includes an analysis of cases of state-mandated planned obsolescence, examining the ethical, political and economic implications of these strategies.

The main findings highlight that while state-driven innovation is often justified by noble goals such as climate change mitigation, these strategies may lead to ethically questionable outcomes, particularly when economic benefits for the state or associated entities are involved. The study also demonstrates that several aspects of state entrepreneurship align with established definitions of dark side entrepreneurship. The article concludes by underscoring the need for further research into the social costs incurred as states pursue their entrepreneurial missions.

The article demonstrates that states are organisations that pursue business models that would be considered unethical if adopted by other organisations. These models include strategies of state-mandated forms of planned obsolescence, a strategy commonly regarded as environmentally unsustainable or even criminal if performed by business organisations.

This chapter focuses on the conservative Heritage Foundation's “Project 2025” and especially its comprehensive Mandate for Leadership, which provides a detailed plan for fundamental policy and administrative changes to be instituted in a Trump second term. It advocates an unparalleled concentration of executive power, elimination of the independence of the civil service and Department of Justice from the office of the president, and institution of permanent dominance of Trumpian conservatism. The specific focus is on the Mandate's proposed antienvironmental policies, which are weaved throughout the document and are designed to roll back sweepingly previous climate-change and environmental protection policies. Stressing maximal usage, production, and export of fossil fuel, the Trumpian “energy dominance agenda” is in polar contradiction to climate science policy aimed at decarbonizing the economy and society and averting catastrophic climate change and a “Hothouse Earth.” The Mandate's postfactual discourse combined with its advocacy of an all-powerful president and conspiratorial vision of the “woke” left as public enemy has definite protofascist overtones.

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.

Environmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable investment assets. Nevertheless, challenges in ESG disclosure, such as quantifying unstructured data, lack of guidelines and comparability, rampantly exist. ESG rating agencies play a crucial role in assessing corporate ESG performance, but concerns over their credibility and reliability persist. To address these issues, researchers are increasingly utilizing machine learning (ML) tools to enhance ESG reporting and evaluation. By leveraging ML, accounting practitioners and researchers gain deeper insights into the relationship between ESG practices and financial performance, offering a more data-driven understanding of ESG impacts on business communities.

The authors review the current research on ESG disclosure and ESG performance disagreement, followed by the review of current ESG research with ML tools in three areas: connecting ML with ESG disclosures, integrating ML with ESG rating disagreement and employing ML with ESG in other settings. By comparing different research's ML applications in ESG research, the authors conclude the positive and negative sides of those research studies.

The practice of ESG reporting and assurance is on the rise, but still in its technical infancy. ML methods offer advantages over traditional approaches in accounting, efficiently handling large, unstructured data and capturing complex patterns, contributing to their superiority. ML methods excel in prediction accuracy, making them ideal for tasks like fraud detection and financial forecasting. Their adaptability and feature interaction capabilities make them well-suited for addressing diverse and evolving accounting problems, surpassing traditional methods in accuracy and insight.

The authors broadly review the accounting research with the ML method in ESG-related issues. By emphasizing the advantages of ML compared to traditional methods, the authors offer suggestions for future research in ML applications in ESG-related fields.

Green funds represent a hybrid approach that integrates both environmental and financial considerations. Firms also strive to balance social benefits with economic performance. This study aims to analyze how green fund shareholdings impact firms’ dual performance and explores the underlying mechanisms and boundary conditions.

This study uses a sample of A-share companies listed on China’s exchanges from 2008 to 2022. A fixed effects model is used to assess the dual value of green funds in enhancing both environmental and financial performance while also exploring viable pathways to achieve a “win-win” outcome.

Green fund shareholdings significantly enhance both financial and environmental performance, with corporate reputation and corporate transparency acting as mediators. Media oversight and executive compensation positively moderate the relationship between green fund shareholdings and dual performance. In competitive industries, the influence of green fund shareholdings on environmental performance is more pronounced than their effect on financial performance. In the context of politically connected firms, green fund shareholdings have a reduced impact on financial performance, with no significant difference in environmental performance. In addition, the impact of green funds on ownership structure is heterogeneous, promoting dual performance in private firms but not in state-owned enterprises.

This study enhances the understanding of green funds’ dual investment logic, provides deeper insights into their role in fostering sustainable corporate development and extends the application of institutional logic in enterprise management.

Organizational pursuit of sustainability in multi-tier supply chain systems operating in unpredictable environments is often associated with the emergence of paradoxical tensions. This study aims to summarize and synthesize existing literature on managing various paradoxical tensions in supply chains (i.e. sourcing, making, delivering and reverse logistics) as organizations pursue sustainability transformation. It also strives to motivate new academic research inquiry into developing responses to sustainability paradoxes.

The study draws on a systematic literature review of 73 papers from the Web of Science database selected at the intersection of paradox, sustainability and logistics/ supply chain management (SCM). Applying paradox theory as a guiding lens, we investigate organizational strategies, practices and capabilities described in the literature to navigate sustainability paradoxes in supply chains.

The results assert that the success of sustainability transformation will depend on an organizational ability to recognize, accept and navigate paradoxical tensions in one's supply chain. This requires developing the dynamic capabilities of paradoxical leadership, strategic agility, innovativeness, collaboration with contextualization and governance. Successful sustainability transformation is not reliant on finding an optimal, final design but rather the continuous balancing of tensions inherent within or across the organizations that make up one's supply chain.

The research offers an integrative conceptual framework to guide organizations in navigating sustainability paradoxes in supply chains, embracing strategic, practice and capability levels. It also outlines opportunities for future research inquiries connected to this framework that are needed to build additional insight for addressing paradoxical tensions related to the pursuit of sustainable supply chain management.

This study takes a dynamic capabilities approach to navigating paradoxical tensions in pursuit of sustainable supply chain management.

Knowledge sharing within organizations has significant benefits for group and organizational performance. This study aims to identify the combinations of individual and relational factors that influence high- and low-intensity knowledge sharing among workers using the ability-motivation-opportunities (AMO) framework.

This research adopts a qualitative, set-theoretic approach, using fuzzy set qualitative comparative analysis (fsQCA) to analyse data collected from knowledge workers in an international corporation.

Our findings show that knowledge sharing is fundamentally relational, meaning that the quality and history of interaction with co-workers affect the intensity of knowledge-sharing behaviour. All AMO dimensions prove important for sharing, although some of them can substitute one another. However, if there is a lack of ability and opportunity, employees will not share knowledge even if they are motivated by reciprocity.

The results offer human resources and project management practice alternative combinations of individual and relational factors that can be used to streamline knowledge sharing, emphasizing the need to invest in building relationships among co-workers.

This study contributes to the literature by identifying configurations of core and peripheral conditions pertaining to abilities, motivation and opportunities that can facilitate or constrain knowledge-giving.