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This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a company’s image and reputation.

An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation.

The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure.

The corporation’s managers can gain insights from the study’s findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly.

A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company.

To the best of the authors’ knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices.

This study delves into the relationship between local food systems and food tourism destinations, with a specific focus on resilience. Drawing on stimulus-organism-response (S-O-R) theory, we investigate the determinants of this relationship such as destination food image (DFI), food authenticity (FA), food culture (FC), food experience (FE), food traditional value (FTV), local food products (LFPs) and resilient food system (RFS) as crucial components influencing the resilience of the food system.

The data were collected in Oita Prefecture, Japan. The domestic, international tourists and local communities of six cities in this area were part of the surveys. A partial least squares approach (Smart-PLS 3.2.9) was used to analyse the data collected.

The results revealed that a destination’s food image, shaped by authenticity, traditional value and experiences, positively impacts the resilience of the food system, benefiting both the local community and tourists. The findings extend the literature by explaining the resilience of food systems in tourist destinations.

The study provides direction for policymakers and stakeholders to bolster the sustainability and resilience of local food systems as part of tourism.

This study aims to analyse the drivers of the shift towards the global adoption of International Financial Reporting Standards (IFRS) in 23 non-European Union countries over the period from 2001 to 2019.

This study used various panel data models, including fixed effects panel Logit and Probit models for IFRS adoption status, and ordered panel data models for examining the extent and timing of IFRS adoption, accommodating the multifaceted nature of the dependent variable.

The results suggest that countries with a high Anglo-Saxon cultural background, human development and strong legal enforcement, particularly in controlling corruption, are more likely to adopt IFRS fully and early. Notably, the extent of business disclosure in these countries impacts IFRS adoption status but does not significantly affect the extent or timing of adoption. Surprisingly, the findings reveal that countries with higher financial openness are less likely to adopt IFRS.

These results are relevant to standard setters and regulators in countries on the verge of adopting IFRS who are interested in financial, institutional and cultural factors and their impacts on IFRS adoption.

This research stands out for its emphasis on the pivotal role of cultural and institutional nuances in shaping the trajectory of IFRS adoption within non-European Union countries, thereby broadening the accounting discourse.

The purpose of the study is to give a new perspective to presenteeism. Traditionally, there are two approaches to it. In our study, we have tried to empirically prove that there is a third approach to looking at presenteeism from the lens of employee engagement.

The research design used a mixed-method approach and was carried out in two parts. In Part I of the study, survey research was carried out to study presenteeism. In part II, a vignette on presenteeism was designed to study whether respondents exhibit presenteeism more in a crisis than other modes of handling the situation.

The findings from Study 1 showed that high employee engagement led to high presenteeism. Study 2 showed that in crisis situation employee engagement led to voluntary presenteeism in the form of work–from–home as the most preferred response.

The study's limitations were the small sample size and cross-sectional survey research design. The same was offset by using the vignette study to show the relationship between employee engagement and presenteeism.

Voluntary presenteeism is different from forced presenteeism and often is a mark of engaged behaviour of employees.

If work-from-home when sick is managed correctly and supported with adequate resources, attending work during illness can benefit health and performance in the long run.

The study provides a unique perspective on presenteeism in general and voluntary presenteeism in particular.

Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the ongoing integration of psychology into social robotics ethics by reviewing current theories and empirical findings related to human–robot interaction (HRI) and addressing critical points of contention within the ethics discourse.

The authors will explore the factors influencing the acceptance of social robots, explore the development of relationships between humans and robots and delve into three prominent controversies: deception, dehumanisation and violence.

The authors first propose design factors allowing for a positive interaction with the robot, and further discuss precise dimensions to evaluate when designing a social robot to ensure ethical design technology, building on the four ethical principles for trustworthy AI. The final section of this paper will outline and offer explicit recommendations for future research endeavours.

This paper provides originality and value to the field of social robotics ethics by integrating psychology into the ethical discourse and offering a comprehensive understanding of HRI. It introduces three ethical dimensions and provides recommendations for implementing them, contributing to the development of ethical design in social robots and trustworthy AI.