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The study aims to analyse whether the selected craft beers carry out sustainable practices, not only in production but also in promotion and distribution, highlighting territoriality and shared pride with their audience.

This article examines sustainable practices in craft beers through a qualitative analysis of 42 breweries in Spain. Territorial marketing and circular economy strategies are identified. The results show an increasing integration of sustainable practices and their impact on brand perception. This research contributes to the literature on sustainability in local industries and offers recommendations for small breweries seeking to differentiate themselves in competitive markets.

Key results show the integration of territoriality and sustainability elements in their marketing. Diverse sustainable practices are observed such as the installation of solar panels and the use of gas-powered vehicles. As for the advertising, and public relations strategy, it is noted that all the beers studied use these tools to be present at fairs, festivals, and events in their territories.

This study investigates the integration of sustainable practices in the craft beer industry in Spain, analysing a sample of 42 breweries. Qualitative methods are used to identify sustainability practices and the promotion of territorial branding strategies. Results indicate a correlation between brand identity and sustainability, with implications for the expansion of the circular economy model. It is suggested that small artisanal producers adopt territorial branding models to strengthen their sustainability and competitiveness.

This study aims to examine the impact of gamification on the five dimensions of meaningful learning (i.e. cooperative, active, authentic, constructive and intentional learning) and undergraduate student performance taking online lessons.

Therefore, the authors conducted an experiment among undergraduate students taking online classes at the Mechanical and Electrical Engineering School at a public university during the COVID-19 pandemic. The experiment included one control and two observation groups using gamification (Golden Points). Qualitative and quantitative analyses were performed.

Results showed that gamification significantly affects meaningful learning and impacts student performance in online courses.

This study was limited to a single topic in a six-month course at a public university. Additional research is required to continue examining the impact of gamification in higher education institutions with different format courses and in other organisational sectors.

The purpose of this study is to investigate whether public governance quality (i.e. control of corruption and voice and accountability) and corporate governance strength (i.e. environmental committee existence) are influential in stimulating supply chain transparency and how these two governance characteristics interact in enhancing supply chain transparency.

Our investigation draws on a sample of 25,096 firm-year observations affiliated with the manufacturing industry in 50 countries and executes country-year fixed effects.

We find that the strength of control of corruption, voice and accountability is positively associated with supply chain transparency, supporting institutional theory. Furthermore, the environmental committee’s existence is positively related to sustainable supply chain transparency, confirming the upper echelons theory. The moderating analysis rejects the complementary effect but supports the substitution effect, confirming the negative moderating role of the environmental committee between the control of corruption and voice and accountability and sustainable supply chain transparency.

No empirical study has drawn on an international sample to (1) explicate the worldwide adoption of sustainable supply chain transparency, (2) link corruption and accountability to green supply chain transparency or (3) investigate how sustainable supply chain transparency is affected by the interplay of institutions and environmental management committees. Thus, we highlight the substitutive or complementary role of internal and external governance mechanisms in inciting firms toward greener supply chain management by developing a novel sustainable supply chain transparency index that draws on five indicators.

This article delves into the antecedents of business performance. The main aim of this study is to analyze the effect of knowledge transformation on business performance in firms in the tourism industry and how cognitive and structural social capital heterogeneously moderate this relationship.

The empirical study was conducted on a sample of 300 firms from the tourism industry in Arequipa-Perú. The analysis was performed by means of partial least squares structural equation modeling, using the Smart PLS software.

Our findings show that knowledge transformation is key factor for increasing business performance. The results also highlight the significance of interorganizational relationships in this effect and the importance of analyzing each dimension of social capital separately. Thus, it is observed that cognitive social capital enhances the relationship between knowledge transformation and business performance, while (Sari and Indriani, 2023) structural social capital hinders it.

The findings assist practitioners in developing a shared culture, values and goals with their contacts to improve business performance. Furthermore, firms should establish bridging ties with external agents to avoid be stuck in excessively dense networks. Relationships with institutions can act as a bridging agent.

This paper analyses the unresolved question of how knowledge transformation affects the business performance of companies in the tourism sector as well as how different dimensions of social capital influence in this relationship. Addressing these two critical, but as yet unresolved questions, this study draws on absorptive capacity and social capital theories as an overarching framework to present a conceptual model that integrates both theories in order to analyze the effect of knowledge transformation on business performance in tourism firms and the role of structural and cognitive capital on this relationship.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Working from home blurs conventional boundaries between work and family life. To prioritize employee well-being, firms should aim to devise and implement appropriate policies to ensure working time is regulated. It is also important to consider the scope for the impact to differ by gender, family type and presence or absence in the household of young and older children and/or other dependents who require care and support.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The purpose of this paper is to characterize a new structural bi-material (scaffold and filler).

The bi-material has been obtained by means of an additive manufacturing system consisting of a fused filament fabrication extruder head and an epoxy resin depositor head. The new bi-material will consist of a thermoplastic material that will serve as the main structure and an epoxy resin that will serve as a filler and adhesion between layers. The creation of this new bi-material will improve the physical–chemical and mechanical properties with respect to the thermoplastic material. This paper will focus on the impact behavior of IZOD and the impact behavior of punctures.

The new polylactic acid (PLA) and epoxy bi-material allow improvements in toughness and puncture impact resistance compared to the PLA thermoplastic. This increase in toughness is between 20% and 30% depending on the orientation of the print. In the same way, the energy absorbed in the puncture impact test has been increased by 42%–48%.

The improvement in the impact absorption capacity of this new bi-material makes it ideal for the manufacture of medical parts in which customization, lightness and impact resistance are their main characteristics such as sports protection systems.

The originality of creating parts through additive manufacturing that combines a material generated with cold extrusion, such as epoxy resin and a material generated with hot extrusion, such as thermoplastics, lies in the unique synergy that this mixed and simultaneous technique offers. By uniting these two manufacturing methods, it allows the exploration of new physical and chemical properties in the resulting parts, taking advantage of the individual advantages of each material. This combination opens the door to the creation of components with a wider range of characteristics, from strength and durability to flexibility and temperature resistance, thus offering innovative and versatile solutions for various applications in fields such as engineering, medicine and design.

This study aims to assess volatility spillovers and directional connectedness between electricity (EPs) and natural gas prices (GPs) in the Canadian electricity market, based on a hydrothermal power generation market strongly dependent on exogenous variables such as fossil fuel prices and climatology factors.

The methodology is divided into two stages. First, a quantile vector autoregression model is used to evaluate the direction and magnitude of the influence between natural gas and electricity prices through different quantiles of their distributions. Second, a cross-quantilogram is estimated to measure the directional predictability between these prices. The data set consists of daily electricity and natural gas prices between January 2015 and December 2023.

The main finding shows that electricity prices are pure shock receivers of volatility from natural gas prices for the different quantiles. In this way, natural gas price fluctuations explain 0.20%, 0.98% and 22.72% of electricity price volatility for the 10th, 50th and 90th quantiles, respectively. On the other hand, a significant and positive correlation is observed in the high quantiles of the electricity prices for any natural gas price value.

The study described the risk to the electricity market caused by nonrenewable source price fluctuations and provided evidence for designing regulatory policies to reduce its exposure in Alberta, Canada. It also allows us to understand the importance of natural gas in the energy transition process and define it as the fundamental determinant of the electricity market dynamic.

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by auditors.

This study used a quantitative approach, distributing 322 questionnaires to external auditors in Jordan to explore the potential enhancements of CBAI in auditing. Convenient random sampling was used to gather data from available members of the population, which comprises external audit offices in Jordan. There are a total of 454 audit offices in Jordan, employing diverse auditors, such as partner-owner auditors, assistant auditors and certified auditors. Data analysis was conducted using SmartPLS software, which uses structural equation modeling.

The study’s findings suggest potential cost savings associated with CBAI adoption, streamlined audit processes and increased overall efficiency, thereby boosting audit effectiveness and elevating the quality of audit reports. Moreover, the research observes a change in the role of auditors, with a greater emphasis on analytical and advisory tasks rather than traditional manual procedures. These insights highlight the potential benefits for both auditors and audit clients, underscoring the importance of embracing these technologies to propel the auditing profession forward in the digital era.

This study contributes insights into the impact of CBAI on the audit profession by acknowledging the shift in auditing techniques from manual to digital technology and emphasizing the benefits of cloud computing in terms of accessibility, flexibility, scalability of storage and use of financial data. It also stresses the use of CBAI technology and highlights its potential for automating and accelerating audit operations, efficiently managing client data and improving the accuracy and reliability of audit reports.

This study aims to investigate the impact of conspicuous consumption on the subjective well-being (SWB) of Indian bottom of the pyramid (BOP) consumers.

This study followed a qualitative phenomenological approach. Focus group discussions were conducted with 72 Indian BOP consumers. Thematic analysis resulted in 21 categories and 9 themes.

This study revealed three distinct categories of consequences related to the effects of conspicuous consumption on SWB at the BOP. Conspicuous consumption can either enhance or diminish the BOP consumers’ SWB and sometimes even simultaneously have constructive and adverse effects (a double-edged sword). This study presents a conceptual model examining the consequences of conspicuous consumption at the BOP through the lenses of social comparison and compensatory consumption theories.

The literature has classified the consequences of conspicuous consumption at the BOP as constructive or adverse effects. This study reveals that conspicuous consumption at the BOP can be a double-edged sword. This study indicates that social comparison drives compensatory consumption at the BOP, which impacts the SWB of BOP consumers. Such an amalgamation of the theories of conspicuous consumption, social comparison and compensatory consumption is the unique contribution of this research. The implications for practice and policy are discussed.

The purpose of this study is to investigate the effects of resource use and environmental innovation on firms’ financial costs.

The sample consists of 2,588 firm-year observations from 647 companies collected from Thomson Reuters over a five-year period (year 2014 to year 2018). The authors analyze the data using panel-corrected standard errors, which corrects heteroskedasticity issues and contemporaneous error in the data. Further, the authors adopt cluster analysis based on the year and industry. The authors also adopt the generalized method of moments and two-stage least squares regression to check for endogeneity issues and validate the findings.

The findings generally indicate that resource use is negatively associated with firms’ cost of capital. Firms’ engagement with operational activities improves savings in the usage of resources, but environmental innovation is found to be positively associated with the cost of capital. This may be attributable to higher capital investment, stringent risk assessment and third-party assurance associated with firms’ environmental innovation.

The findings urge regulators, practitioners and stakeholders to engage in more dialogues to reduce the costs associated with environmental sustainability innovation. This may be in the form of new technologies, energy-saving products, waste recycling and green innovations. Government intervention via greater infrastructure, tax incentives and regulatory reform may support the growth of innovation in emerging market economies.

Efforts are needed to encourage a dynamic, innovative and entrepreneurial mindset among the people living in emerging countries. Also, government regulatory reform is imperative in encouraging innovations in the environmental, social and governance ecosystem.

The effect on society would be in the form of a new product innovation that creates better living standards and environments for the communities.

To the best of the authors’ knowledge, this is one of the few studies that focuses on the impact of firms’ resource use and environmental innovativeness and its implications on business financial costs in both emerging and developed markets.