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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The changes in the service context due to COVID-19 have challenged service marketers to understand and react to consumers’ feelings that impact their shopping behavior in services. Moreover, consumers had to face a challenging situation with an impact on mental health. This study aims to assess the impact of spirituality and compassionate love as coping mechanisms that might increase hope, which, in turn, decreases anxiety. Hope also mitigates the impact of fear on anxiety. The authors also investigate the mediate effect of hope in its relationship to spirituality and well-being during the pandemic in Brazil and its potential impact on services marketing.

To investigate the relationship between fear, anxiety, hope, compassionate love, spirituality and well-being, the authors conducted an online survey with 469 Brazilians who had been in quarantine for more than 45 days. To conduct the investigation, the authors used a purposive sampling to reach respondents due to the exceptional situation of the COVID-19 pandemic.

Using a structural equation model, the authors found that hope is a mediator with a buffer effect on the relationships between anxiety and fear and between spirituality and anxiety. Moreover, the authors found that hope mediates the relationship between spirituality and well-being, leading to greater levels of well-being. Service companies in general can benefit from using these findings to better manage their relationships with consumers during and after COVID-19 pandemic.

The sample included only Brazilian respondents, and pre-pandemic well-being was not measured.

There is evidence that traumatic events (e.g. war) influence feelings and consumer behavior. The findings suggest that the adoption of practices related to spirituality during an extreme, stressful situation has an influence on people’s hope and potentially mitigates anxiety. Increasing spirituality and hope can also benefit perceptions of well-being. Besides, in this context, the authors recommend that service providers communicate unobservable elements in a transaction (e.g. care, safety) by providing observable signals of spirituality and hope to reduce negative emotions.

Artificial intelligence (AI) usage improves e-commerce logistics efficiency. However, many actors can play significant roles, such as supply chain consistency (SCC), last-mile logistics (LML) performance and collaboration and coordination among logistics firms. This study aims to assess how SCC and LML performance mediate and collaboration and coordination moderate the relationship between AI usage and logistics efficiency.

A structured questionnaire was used to collect the data. A total of 245 valid responses were received from Indian e-commerce businesses. The data were then analysed using AMOS v25 and structural equational modelling using SPSS for regression, PROCESS macro for mediation and moderated mediation analysis.

The findings show that AI usage independently impacts logistics efficiency, with SCC and last-mile delivery performance as mediating variables. Collaboration and coordination among logistic firms are also critical moderators in enhancing AI’s efficacy in logistic operations. The study findings suggest the integration of AI into logistic operations and provide implications to managers on the urgency of fostering a collaborative and synchronised environment to utilise the full potential of AI in e-commerce businesses.

This study not only contributes to the field of logistics theory by presenting empirical data on the various ramifications of AI but also offers practical guidance for logistics firms, particularly those operating in developing economies, on how to strategically employ AI to enhance operational efficiency and attain a competitive advantage in the era of e-commerce logistics in the digital age.

In this paper, the authors aim to study the relationship between hydrogen embrittlement (HE) susceptibility and cathodic current density applied on the X70 steel girth welds.

The HE susceptibility of X70 steel girth welds were investigated through slow strain rate tensile test and observed and analyzed by optical microscope and scanning electron microscope methods.

The results show that HE susceptibility of X70 girth weld was basically unchanged with increasing of ion concentration while gradually increased and maintain at a specific value with the increase of cathodic current density. As for same ion content, a dense calcareous deposit layer generated on the sample surface in soil simulation solution with Ca2+ and Mg2+ resulted a decreased HE susceptibility while the porous calcareous deposit layer resulted a increased HE susceptibility.

A logistic regression model was established to describe the correlation between HE index and the cathodic current density.

Greenwashing is defined as the overstatement of companies’ environmental disclosures relative to their performance. This paper aims to develop a greenwashing measure, examines its relationship with environmental performance and investigates the mitigating effects of Japanese firm-level corporate governance characteristics (corporate structure, board leadership, foreign share ownership, ratio of independent directors and ratio of directors’ variable compensation) and third-party assurance of environmental information on the extent of greenwashing.

This paper analyzes a sample of 420 firm-year observations from the period between 2018 and 2019 from Japanese listed companies that responded to the CDP Climate Change survey via probit/logit and multivariate panel data regression models.

This paper finds that the probability of engaging in greenwashing is negatively associated with environmental performance, which supports the reliability of the study’s greenwashing measure. Japanese firm-level corporate governance characteristics are ineffective at mitigating greenwashing. This paper also finds that assurance carries a significant risk of being exploited by companies involved in greenwashing to increase the degree of their overstatement.

The findings have significant implications for investors, who should increase scrutiny and skepticism of environmental disclosures, particularly from companies with poor environmental track records. Japanese companies should consider strengthening their corporate governance to ensure the effective oversight of environmental disclosure and performance. Regulators and standard setters should implement stricter guidelines for and oversight of environmental information assurance.

No empirical study has examined the effectiveness of Japanese corporate governance characteristics and environmental disclosure assurance on the mitigation of greenwashing.

Interlocking directorates are a common phenomenon across several markets around the world. Yet, the institutional environment and the role of corporate elites in forming board networks promote some developing markets as a unique setting to understand the corporate boards network structure. This study aims to first explore the board directors’ network of all publicly listed companies in Kuwait. This paper then evaluates the effects of exogenous factors and endogenous network structural processes on the likelihood of board interlock.

This study analyzes the interlocks network structures of 167 listed companies in 13 different market sectors in Kuwait relying on hand-collected directors’ data and using four measures of network centrality: betweenness, degree, closeness and eigenvector. The authors predict board interlocks using exponential random graph models (ERGM) and firm-level information from the Bloomberg database.

This study observes that both the firms and directors’ networks consist of 55 components, with the largest component containing about half of the total number of firms/directors. The firm’s network consists of one giant component of 85 firms, including all but one bank. This study shows the importance of endogenous network variables, such as the number of edges, centralization and triangles on the estimation of the factors that promote the board interlocks. Highly centralized firms are less likely to interlock with other firms, while two firms that are interlocked with a common third firm are more likely to interlock.

This paper is the first to analyze in-depth the structure of the directors network of companies in Kuwait. This study illustrates the complex map of interfirm and directors social networks in Kuwait. To the best of the authors’ knowledge, this study is among the first to exploit ERGM in the context of board interlocks to account for potential cross-dependencies and emergent network structures. Managers can identify the director interlock with other firms in the network and take advantage of the connection as a source of external knowledge and influence.

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

This study aims to extend the dynamic capabilities (DCs) perspective to the project management context. The authors present supporting evidence for analyzing the creation process of DCs during the redesign of the software development process, and they examine the impact of those capabilities on organizational performance and transformation.

An action design research approach, combined with simulation and qualitative analysis, is adopted to examine the emergence of technology-enabled DCs supported by their microfoundations and the modernization of the software development process in the target firm.

Analyzing the successful internal transformation of a software development company that was facing a slow and inconsistent product development process reveals the effectiveness of extending the DC perspective to a project-based setting. The implementation of a new project methodology and the introduction of an innovative document-handling system facilitated the renewal of the company's software development process. This led to improvements in lead time and total costs, resulting in enhanced project performance as well as customer and employee satisfaction.

This study draws managerial attention to the microlevel activities of technology-enabled DC formation, such as precise calculations, external expert consultations and tool deployment.

By applying the sensing–seizing–transforming framework with concomitant microfoundations in a longitudinal way, this article explains the role that technology plays as the basis for DCs and analyzes the cost–benefit balance of DC development in project-based organizations.

Focused feedback, such as mentoring and coaching, is a crucial ingredient for generating the intellectual capital needed for successful venture creation and has become a structural resource offered to entrepreneurs in business incubator/accelerator programs. Yet so far, literature has remained silent on the way that entrepreneurs differ in their engagement with focused feedback in such programs. This study poses the question of how focused feedback engagement shapes cognitive development during value creation (i.e. business opportunity development), aimed at the construction of a taxonomy of such feedback engagement.

Focusing on cognitive learning outcomes, we carried out a qualitative analysis using NVivo to perform content analysis on the logbooks of 70 entrepreneurs engaged in business opportunity development in a highly regarded accelerator program.

Results show that engagement with focused feedback and its effects relate to the state of tangibility of the entrepreneur’s value offer and to the amount of prior entrepreneurial experience. We also develop a promising taxonomy to classify entrepreneurs on their learning needs and outcomes (e.g. procedural versus declarative knowledge).

This study brings together types of human learning (types of knowledge acquired) with types of focused feedback. This connection has been speculated to exist in entrepreneurial settings; this study provides strong initial evidence that argues for more explicit consideration in practice. Adding the intellectual capital perspective further enabled this study to better address implications for practice as well as motivate powerful new directions for research.

This study aims to investigate how long commutes negatively affect employees’ creative deviance at work, exploring the mediating role that impaired work–life balance plays in linking commute to restricted creative deviance, as well as examining whether access to flexible work arrangements can alleviate commuting’s detrimental indirect effects.

This study employed a three-wave survey methodology conducted over monthly intervals with 246 participants in China’s Pearl River Delta region. Rigorous screening ensured a demographically diverse sample.

Commuting time negatively affects creative deviance, both directly and indirectly through work–life balance. Flexible work arrangements mitigate the adverse effects of long commutes on work–life balance, subsequently weakening the indirect effect of commuting time on creative deviance through work–life balance.

A holistic approach is suggested for organizations aiming to foster a supportive and ethical work environment, which involves a combination of organizational policies, leadership practices and individual actions to promote both creativity and employee welfare.

This research breaks new ground by identifying commuting time as a key factor influencing creative deviance in the workplace, mediated by work–life balance. It integrates transportation research with organizational behavior, applying an ethics of care perspective to challenge traditional paradigms. The study’s interdisciplinary approach, bridging multiple fields, provides a novel, holistic view of how non-work factors impact workplace innovation.