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The application of galvanized steel is widespread across industries due to its protective zinc coating that protects against atmospheric corrosion. However, previous studies have primarily focused on long-term corrosion rates rather than the full-scale corrosion behavior of the zinc. This paper aims to study the full-scale corrosion evolution of galvanic steel under simulated marine atmospheric environment using real-time EIS measurement.

Electrochemical impedance spectroscopy (EIS) provides an advanced method in monitoring such behavior. Therefore, the EIS method has been used to conduct a comprehensive investigation on the corrosion behavior of galvanic steel in a full-time manner.

The results indicate that the corrosion process of galvanic steel can be divided into three stages: an initial stage with an increased corrosion rate, a subsequent stage with a reduced corrosion rate, and finally a third stage with the lowest and constant corrosion rate. The evolution of corrosion resistance is closely related to changes in composition and structure of the patina layer. In the initial stage, galvanized steel undergoes the formation of soluble ZnCl₂ and needle-like Zn₅(OH)₈Cl₂·H₂O, which promotes the generation and maintenance of an electrolyte layer, consequently leading to an increase in corrosion rate. With prolonged corrosion time, there is a continuous accumulation of Zn₅(OH)₈Cl₂·H₂O within the patina layer, which reduces the content of soluble components and promotes the development of a denser inner layer, thus enhancing corrosion resistance.

This work holds significance in the monitoring of corrosion, understanding the evolution of corrosion and predicting the lifespan of galvanized steel.

Despite the rapid growth of corporate social responsibility (CSR) in emerging markets, there remains a need in the current literature for deeper insights into the factors influencing CSR practices in these contexts. This study aims to address this research gap and enhance the discourse on CSR in emerging markets by exploring the reciprocal relationship between business and government and its potential role in driving firms’ CSR efforts in these burgeoning economies.

The study is grounded in the theory of reciprocity and integrates insights from existing literature to posit that, within a reciprocal relationship, firms respond positively to government regulatory support by actively participating in CSR initiatives. To test this hypothesis, data from prominent sources, including the CSRHub database, the World Bank’s Ease of Doing Business, and the International Country Risk Guide, are gathered, yielding a sample of nearly 1,500 firms operating in diverse emerging markets. A series of empirical tests are then conducted to validate the existence of the reciprocal relationship and its influence on firms’ CSR efforts.

The findings reveal strong evidence of a reciprocal relationship between business and government in emerging markets. When the government provides favorable regulatory support, firms tend to reciprocate by shouldering greater responsibility in promoting societal well-being, specifically through active participation in CSR initiatives directed toward the well-being of the community in which they operate. These findings are robust across various estimation methods.

The study advances the understanding of CSR in emerging markets and provides valuable insights into the role of reciprocity in promoting CSR in real-world settings. This offers promising avenues for future theoretical and empirical research in the field of CSR.

Policymakers are urged to recognize the significance of business-government relations in fostering CSR. Developing a supportive regulatory environment can motivate firms to invest in CSR, benefiting both businesses and the communities they serve. For businesses, aligning CSR initiatives with community needs can foster a mutually beneficial relationship with the government, leading to greater social benefits and competitive advantages.

To the best of the authors’ knowledge, this study pioneers the application of the reciprocity theory to explain the interplay between business and government in shaping firms’ CSR endeavors in emerging markets.

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.

A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.

The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.

This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.

This study aims to propose a moderated mediation model to investigate the moderating effects of environmental, social and governance (ESG) performance on the relationship between inefficient investment and firm performance and the mediating effect of firms that participate in institutional research on the relationship between investment efficiency and performance. This study also analyses the heterogeneity of the corporate nature, intensity of industrial research and development (R&D), industrial competition and regional marketization.

This study uses a panel data fixed-effects model to conduct a regression analysis of 1,918 Chinese listed firms from 2016 to 2020. A Fisher’s permutation test is used to examine the differences between state-owned and nonstate-owned firms.

Inefficient investment negatively impacts corporate performance and higher ESG performance exacerbates this effect by attracting more institutional research which reveals more problems. State-owned enterprises perform significantly better than nonstate-owned enterprises in terms of ESG transformation. Industrial R&D intensity, competition and regional marketization also mitigate the negative effects of inefficient investment on corporate performance.

This study suggests that companies should consider inefficient investments that arise from agency issues in corporate ESG transformation. In addition, state-owned enterprises in ESG transformation should take the lead to achieve sustainable development more efficiently. China should balance regional marketization, encourage enterprises to increase R&D intensity, reduce industry concentration, encourage healthy competition and prevent market monopolies.

This study combines the agency and stakeholder theories to reveal how inefficient investments that arise from agency issues inhibit value creation in ESG initiatives.

The corporate social responsibility (CSR) premise is complicated for an MNE subsidiary operating across a geographically dispersed heterogeneous environment and conceptual literature on MNE subsidiaries’ CSR, a function that makes-or-break legitimacy in the home and host environment, is at best scattered. This paper aims to bridge that gap by reviewing the literature on three levels and plotting all those idiosyncratic counter-institutional forces into a single framework.

After reviewing the literature on MNE subsidiaries’ CSR through institutional lens, this paper conceived a three-dimensional matrix of institutional force fields and mapped the quadrants with meta-level strategies that subsidiaries can assume. This paper further conceptualizes a linear flow model of subsidiary CSR.

An MNE subsidiary’s CSR premise could be plotted into a matrix structure of institutional force fields, with subsidiaries assuming strategies to balance these forces. This paper postulate that institutional complexities influence the CSR strategy of a subsidiary, subjected to firm-specific logic. This paper propose that for an MNC subsidiaries CSR, there is a systematic deviation path from Carroll’s hierarchical pyramid model to a need-based pyramidal model.

The three-dimensional force field matrix model with respective strategies that subsidiary could assume is proposed for the first time. The linear flow model of a subsidiary CSR is also new to literature.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

This study aims to examine whether and how the presence of co-opted directors (directors appointed after the incumbent CEO) influences corporate climate risk disclosure.

This study comprehensively analyses 2,975 firm-year observations of US-listed companies, using ordinary least squares with industry and year-fixed effects. To confirm the reliability of the study results, the authors used several techniques, including propensity score matching, to address potential issues with functional form misspecification, analysed a subset of companies where co-option persisted over two consecutive years to mitigate concerns regarding reverse causality and difference-in-differences estimation, using the cheif executive officer’s (CEO’s) sudden death as an exogenous shock to board co-option to mitigate endogeneity concerns.

The findings indicate that the presence of a large number of co-opted directors negatively influences corporate climate risk disclosure. Mediation analysis suggests that managerial risk-taking partially mediates this negative association. Moderation analyses show that the negative impact of co-opted directors on climate risk disclosure is more pronounced in firms with greater linguistic obfuscation, limited external monitoring and in environmentally sensitive industries. Moreover, co-opted directors intentionally withhold or obscure the disclosure of transition climate risks more than physical climate risks.

This research has important implications for policymakers, regulators and corporate governance practitioners in designing board structures by highlighting the adverse impact of co-opted directors in contexts with lax regulatory enforcement and managerial discretion. The authors caution against relying on such directors for providing climate-related risk disclosures, especially in companies with poor external monitors and based in environmental sensitivities, as their placement can significantly undermine transparency and accountability.

This study adds to the existing body of knowledge by highlighting the previously unexplored phenomenon of intentional obscurity in disclosing climate risks by co-opted directors. This research provides novel insights into the interplay between board composition, managerial risk-taking behaviour and climate risk disclosure. The findings of this study have significant implications for policymakers, regulators and corporate governance experts, and may prompt a re-evaluation of strategies for improving climate risk disclosure practices.

This study aims to explore how achieving a harmonious work–life balance (WLB) can enhance the business performance of women entrepreneurs in the United Arab Emirates (UAE). Using border theory as a framework, it investigates the specific challenges and strategies these entrepreneurs use to manage their dual roles in professional and personal domains.

This qualitative study uses in-depth interviews with 50 women entrepreneurs across various ages, nationalities and business types in the UAE. Purposeful sampling was used to ensure a diverse range of viewpoints.

The study finds that maintaining a WLB is crucial for the success and growth of women entrepreneurs in the UAE. A balanced work-life leads to higher job satisfaction, improved work quality and increased customer satisfaction, which collectively drive business success. Conversely, a lack of WLB results in stress, burnout and reduced productivity, negatively impacting business outcomes. Thus, WLB is essential for the well-being, efficiency and overall success of women entrepreneurs.

This research extends border theory by examining how women entrepreneurs, a unique workforce segment, balance their professional and personal lives in the UAE’s distinct socio-cultural context. It offers new insights into the challenges and strategies of achieving WLB, highlighting the significant role of family support and technology in this process. The study also underscores the importance of WLB for women’s entrepreneurship, contributing to broader discussions on gender, work–life integration and entrepreneurial success.

This study aims to investigate the relationship of corporate social responsibility (CSR) dimensions on the financial and nonfinancial performance of Finnish small and medium-sized enterprises (SMEs) amidst crises.

Survey data was collected from 204 SME owner-managers in Finland during the COVID-19 pandemic using a purposive sampling technique, focusing on SMEs in South Ostrobothnia representing Finnish SMEs. The study tests the direct and indirect effects of CSR dimensions on both financial and nonfinancial performance during challenging times using linear regression analysis and path analysis with SEM.

The analysis reveals that CSR systems thinking competence positively affects financial performance but does not significantly impact nonfinancial performance. On the other hand, community social responsibility and socially responsible human resource management positively influence nonfinancial performance and have an indirect effect on financial performance.

This research underscores the beneficial performance outcomes of SME engagement in CSR during challenging times, emphasizing the enduring value of investing in employees. It highlights that despite industry performance affecting financial outcomes, CSR systems thinking competence contributes to financial performance and community social responsibility and socially responsible human resource management maintain a positive association with nonfinancial performance. Furthermore, this study enriches the existing literature on the CSR-SME performance relationship by exploring its effects within the unique context of a Nordic welfare society facing a crisis.

The purpose of this study is to examine the moderating effect of personality traits on social responsibility-oriented human resources management (SR-HRM) practices and job performance.

The sample of the study consists of 442 employees working in firms developing knowledge and innovation-based systems in Ankara (Turkey). The strengths of this study stem from its methodology, which contributes to the literature in terms of analysis comparing linear and fuzzy set qualitative comparative analyzes (fsQCA).

Both linear analyses and fsQCA results show the moderating effect of conscientiousness on the relationship between job performance and SR-HRM. Both models demonstrate the impact of agreeableness on business performance. Study results indicate that linear and fsQCA examine the moderating effect of conscientiousness in the same way as the literature. The linear analysis results differ from fsQCA, which examined the moderating effect of compatibility in this study. The fsQCA results of this study show that SR-HRM affects job performance when extraversion and conscientiousness are taken into account.

Further research may compare linear and fuzzy logic models about moderating and mediating effects. Future researchers may highlight the increasing importance of linear and fsQCA in any organizational behavior or organizational theory subject.

The main implication is that managers should consider the significant impacts of effective SR-HRM development on employees’ job performance. Personality traits should be taken into account in HRM processes such as recruitment and retention.

The main contribution of the current study is the insight it provides into the moderating effects of the big five personality traits on the relationship between job performance and SR-HRM and how they differ in the linear model and fsQCA.

The current study contributes to the relevant literature by presenting the research design and questions. Using a multi-method approach, this research provides a better understanding of patterns between variables and contributes to the existing literature.