Search results

The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR).

This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data.

The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements.

The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape.

As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards.

This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports.

In November 2022, the commercial company, OpenAI, launched ChatGPT. Since then, university students have rapidly become regular users of this artificial intelligence (AI) platform. One reason for this is the powerful capability of this generative AI tool to produce textual content, which in many cases, is almost indistinguishable from human-generated content. Another reason is that ChatGPT easily gives anyone access to knowledge. However, there is a problem as the vast majority of its users have no idea how this AI platform works and thus overlook the importance of thinking critically about information communicated in ChatGPT. While some call for banning this generative AI tool, this study aims to provide evidence that science classrooms can become scenarios where students find explicit, concrete, and realistic opportunities to critically evaluate scientific information generated by ChatGPT.

An intervention study was conducted with 55 students (26 females and 29 males, 17–24 years old) during a university Spanish-English bilingual science course taught within an active learning environment. The data consist of the written critiques of the students about Spanish-English bilingual scientific texts produced by ChatGPT.

Results indicate that the intervention had a positive effect on students’ abilities to construct sound arguments in Spanish and in English while judging the quality of scientific texts produced by this AI bot. Moreover, the findings suggest that the intervention enriched students’ skills to make improvements to texts produced by this generative AI tool.

The evidence provided in this study contributes to the exploration of possibilities to help students become critical users of ChatGPT.

The purpose of this study is to investigate the effects of sport scandals on consumer perceptions of the associated sponsors and sport and to provide a typology of sport celebrity scandals to guide management response tactics.

The study conducted four focus groups that were followed by social media data mining. A total of 8,289 consumer comments were collected from 147 websites, and a total of 224 comments were analyzed in terms of themes and frequency.

The research found the impact of sport scandals on consumer perceptions of sponsorship evaluations depended on whether the scandal was gender related scandal, recreational drug use, gender violence, unplanned and planned on-field scandals. Gender violence and planned on-field scandals can have an overwhelmingly negative impact on sponsorship evaluations, while unplanned on-field scandals may result in positive effects. Consumer empathy may influence the impact of recreational drug use, and the gender of the sport celebrity can influence the impact of unplanned on-field scandals.

This study contributes to sponsorship theory by indicating the type of scandal affects consumer perceptions of associated sponsors and sport.

The findings may guide management to develop response tactics to sport scandals. The response tactics may be based on consumer perceptions of the impact of the scandal on the associated sponsors and sport. Sponsor and sport management response tactics may be perceived as a differentiation of the sponsor and sport brands. It may be necessary that sponsorship agreements included pre-determined response tactics that contribute to value formation in the local community.

This study contributes to sponsorship theory by indicating the type of scandal affects consumer perceptions of sponsorship evaluations. Two additional factors may impact these influences: consumer empathy and the gender of the sport celebrity.

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.

This paper aims to examine the relationship between workplace incivility and the intention to self-initiate expatriation and whether this relationship is mediated by affective organizational commitment. It also explores the moderating role of career commitment in this proposed model.

The data were collected using a questionnaire among 145 young physicians from Tunisian hospitals. Hypotheses are tested using the PROCESS macro (models 4 and 7) in SPSS.

Workplace incivility is negatively related to affective organizational commitment, which in turn is related to the intention to self-initiate expatriation. Furthermore, career commitment moderates the indirect effect of workplace incivility on expatriate intention through affective organizational commitment. Specifically, when career commitment is high, the indirect effect on the intention to self-initiate expatriation is stronger.

This is one of the first studies to examine the indirect influence of workplace incivility on the intention to self-initiate expatriation. Moreover, it furthers our understanding of a contingent factor that influences this indirect effect.