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This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the economic, social and environmental dimensions.

Using a nonprobabilistic sample, the appreciation for sustainable practices in students (ASP-S) scale was administered to a total of 653 undergraduate and graduate business students in Argentina, Colombia, Mexico and Peru. A range of psychometric validity (construct, convergent and discriminant) and reliability criteria were applied.

Construct, convergent and discriminant validity was obtained from the ASP-S scale across all samples. During the internal validation process, two factors were found: systemic consciousness (ten items) and sustainable business leadership (nine items), both of which obtained acceptable reliability indices. The resulting structure is equivalent in all four countries.

The instrument can be applied by educators and learning assurance areas to diagnose and measure the effectiveness of pedagogical strategies used in sustainability courses taught at Latin American business schools. As a result, it has applications for curriculum design. As a valid and reliable instrument set in the context of regional business praxis, it can promote an understanding of sustainable behaviors and practices in future Latin American leaders.

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This study aims to examine the audience awareness of radio messages on malaria prevention and how these messages have influenced the adoption of malaria preventive measures among rural dwellers in Oyo State, Nigeria.

This research adopted a mixed-method approach, combining surveys and qualitative focus group discussions to gather data on respondents’ attitudes, knowledge and practices related to malaria prevention. The authors used Frequency distribution involving tables to present quantitative data, while we deployed thematic analysis to present qualitative data.

Results showed that most rural dwellers (86.5%) were exposed to malaria prevention radio messages. However, findings indicated that awareness alone did not influence the adoption of malaria preventive measures; instead, a positive attitude toward messages influenced the adoption of the malaria preventive measures.

Radio stations should tailor their messaging to address daily malaria difficulties while considering the target audience’s culture and belief systems. Also efforts should be directed at developing messages that promote awareness and build favorable attitudes toward preventative measures. Finally, radio stations, government agencies and health-care professionals must work together to guarantee that malaria prevention messages are effectively distributed.

The originality of this study comes from its unique ability to examine audience awareness of radio messages, mainly as it influences the adoption of malaria preventive measures.

The case was written using information and data from secondary sources. It describes real people and the situations experienced by them. It does not use any fictitious names, scenarios or organizations.

The case study “Melanie Perkins: Poised to Redesign Canva from Tech Unicorn to Tech Giant?” describes the entrepreneurship journey of Melanie Perkins (she) (Perkins), the CEO of Australia-based tech unicorn and graphic design company, Canva Pty Ltd. (Canva). The case starts with a brief look into Perkins’ background and documents her entrepreneurial spirit, which, at the age of 19, led her to identify a hitherto unserved market (yearbooks) in the graphic design industry and offer an online design system through her venture, Fusion Books (Fusion). Fusion was completely bootstrapped and became a runaway success within five years. That encouraged her to envision setting up a one-stop-shop design site that would make design accessible to everyone.

However, when she tried to raise funds, Perkins encountered multiple rejections from venture capitalists. She persevered and continually refined her strategy. Eventually, she managed to raise venture capital funding and establish her design startup, Canva, in 2013. Canva then went on to disrupt the graphic design industry. The case describes in detail the reasons for Canva’s success, which went on to be one of the few profitable unicorn start-ups. The case also throws light on how Perkins used Canva as a tool to change society with her two-step plan. Despite its market success, Canva faced heavy competition in the design and publishing space from well-established players. Can Perkins challenge the competition and ultimately make Canva a software giant in the future?

The case is intended for use in teaching the subjects “Entrepreneurship Development,” “Business Strategy,” “Leadership Skills and Change Management” and “Positive Psychology for Managers” in both graduate and post-graduate programs.

This research comprehensively analyses the profound impact of Digital Transformation and Process Innovation (DT&PI) on business models (BMs) in the Food Service Sector (FSS), especially in the post-pandemic context. The study is guided by three primary research questions: (1) Identifying key FSS players and their interconnections, (2) Understanding the differentiation strategies these entities employ and (3) Assessing how COVID-19 has altered their BMs.

The study utilises a rigorous methodology, starting with a thorough analysis of the Business Model Canvas (BMC) for 100 prominent Spanish FSS firms, culminating in a comprehensive sector-wide BMC. Cluster analysis is then applied to group firms based on common attributes and relationships identified in the overall BMC. Additional insights are gathered through semi-structured interviews with representatives from FSS companies.

The study identifies five distinct clusters of FSS companies, each defined by unique BM strategies. These strategies mainly focus on sales and distribution channels, differentiating between those using multiple channels and those solely relying on digital platforms. Importantly, the study shows that digital transformation in the FSS was already in progress before the pandemic but was greatly expedited by it. COVID-19 stimulated the digitalisation of services, expanding sales channels and diversifying customer engagement.

This research enriches the dynamic capabilities theory by examining how DT&PI influence BM innovation in the FSS, highlighting adaptation to technological trends. It offers a fresh perspective on value creation and stakeholder interaction, contributing to the foundational theory for future FSS BM research.