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This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the underlying economic and political factors associated with local government have influenced the quality of CSER.

The authors used 234 environmentally sensitive companies listed on the Shanghai and Shenzhen Stock Exchanges during 2013 and 2015 as the research sample to test the relationship between CSER and local government’s political connection and economic prioritisation and the potential mediating effect of local economic prioritisation.

The analysis provides evidence that local/provincial government’s political geographical connectedness with the central government has directly and positively influenced the level of CSER, while local prioritisation of economic development has a direct but negative effect on CSER in China. In addition, local/provincial prioritisation of economic development has mediated the relationship between local–central political geographical connectedness and CSER.

While local/provincial governments are heavily influenced by the coercive pressure from the central government, they also act in their own political and economic interests in overseeing CSER at the local level. This study raises the question about the effectiveness of the top-down approach to improving CSER in China and suggests that the central government may need to focus more on coordinating and harmonising different local/provincial governments’ interests to enable achieving a common sustainability goal.

The authors provide evidence revealing how the economic and political contexts of local government have played a significant role in shaping CSER in China. More specifically, this paper addresses a gap in the literature by highlighting the importance of local government oversight power for CSER development and how such oversight is determined by local prioritisation of economic development and political geographical connectedness of local and central governments.

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

Explore the impact of Party organization embedding on firm green governance.

The regression analysis method.

The findings show that Party organization embedding significantly enhances the green governance effects of firms, with this effect being more pronounced in environments with high-quality internal control. Moreover, the study reveals that Party organization embedding facilitates green governance through mechanisms such as reducing agency costs and optimizing management decisions. Agency costs have a negative transmission effect, while management decisions have a positive transmission effect, with the quality of internal control playing a crucial moderating role.

Most existing studies on firm green governance have focused on aspects such as the heterogeneity of management teams (Liu, 2019; Wu et al., 2019), executive green cognition (Fineman and Clarke, 1996; Huang and Wei, 2023), organizational structure and the involvement of controlling families (Bertrand and Schoar, 2006; Symeou et al., 2019), with limited attention to the unique role of Party organizations’ incentive and restraint mechanisms, supervisory power and management functions in firm green governance. Additionally, while scholars have examined the impact of political embedding in firms, including Party organization embedding as a specific form of political embedding, and find that it affects various aspects of business performance (Chang and Wong, 2004; Gu and Yang, 2023), governance quality (Li et al., 2020; Huang and Yang, 2024), agency costs (Qian, 2000; Wang and Ma, 2014), excessive management compensation (Chang and Wong, 2004; Chen et al., 2014), social externalities and audit needs (Faccio, 2006; Cheng, 2022), there is still insufficient discussion on how Party organization embedding promotes firm green governance. Particularly in the context of China’s unique system and using Chinese data, there is a need for more in-depth research on the impact of Party organization embedding on firm green governance. This paper addresses this research gap by empirical analysis.

Overall, this study has significant theoretical and practical implications. Theoretically, it enriches the literature on Party organization embedding and firm green governance, filling a gap in the intersection research of firm governance and green governance. Practically, on the one hand, this paper’s findings demonstrate that the involvement of Party organizations in firm governance plays a significant role in enhancing green governance. This supports the modernization of firm governance in China, establishes a micro-level foundation for achieving the strategic goals of “carbon peaking and carbon neutrality” and offers empirically-backed insights into green transformation for policymakers. The research also provides practical policy recommendations for strengthening Party building efforts within firms and optimizing government-business relations, thereby facilitating the deep integration of Party building with business operations. On the other hand, this study highlights that the unique feature of China’s corporate governance system, Party organization embedding, can effectively enhance green governance. This offers empirical support for leveraging the strengths of China’s firm governance model and provides valuable governance strategies for firms in other countries and regions to improve their green governance practices.

This study’s social implications are significant as it highlights the broader societal benefits that arise from integrating Party organization involvement into firm governance structures, especially within the context of green governance. By improving the green governance practices of firms, Party organization embedding helps to address pressing environmental issues such as pollution, carbon emissions and resource depletion, which ultimately contributes to healthier living environments and a more sustainable society. The emphasis on green governance supports China’s national strategy for sustainable development and demonstrates a governance model that balances economic growth with environmental stewardship. Additionally, the study underscores the role of Party organizations in fostering social responsibility, equity and cohesion by ensuring that firm decision-making aligns with both economic and social welfare goals. This model of governance provides a framework that can serve as a reference for other countries and regions looking to enhance environmental protection efforts while maintaining social stability and economic progress.

This study offers original insights by exploring the distinctive role of Party organization embedding in enhancing firm green governance within the unique context of China’s political and economic systems. Unlike previous research, which has primarily focused on conventional governance structures, this paper delves into the underexplored area of how Party organizations influence firm-level green governance. By examining the direct and indirect effects of Party organization embedding, this study expands current understanding of corporate governance models that integrate political structures, providing a novel perspective on how firms can achieve both economic and environmental objectives. The findings not only contribute to the literature on green governance but also present a valuable model for emerging economies that are pursuing sustainable development. This research thus provides a meaningful addition to the dialogue on corporate governance innovation and environmental responsibility.

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

This study aims to evaluate the performance of LLMs with various prompt engineering strategies in the context of health fact-checking.

Inspired by Dual Process Theory, we introduce two kinds of prompts: Conclusion-first (System 1) and Explanation-first (System 2), and their respective retrieval-augmented variations. We evaluate the performance of these prompts across accuracy, argument elements, common errors and cost-effectiveness. Our study, conducted on two public health fact-checking datasets, categorized 10,212 claims as knowledge, anecdotes and news. To further analyze the reasoning process of LLM, we delve into the argument elements of health fact-checking generated by different prompts, revealing their tendencies in using evidence and contextual qualifiers. We conducted content analysis to identify and compare the common errors across various prompts.

Results indicate that the Conclusion-first prompt performs well in knowledge (89.70%,66.09%), anecdote (79.49%,79.99%) and news (85.61%,85.95%) claims even without retrieval augmentation, proving to be cost-effective. In contrast, the Explanation-first prompt often classifies claims as unknown. However, it significantly boosts accuracy for news claims (87.53%,88.60%) and anecdote claims (87.28%,90.62%) with retrieval augmentation. The Explanation-first prompt is more focused on context specificity and user intent understanding during health fact-checking, showing high potential with retrieval augmentation. Additionally, retrieval-augmented LLMs concentrate more on evidence and context, highlighting the importance of the relevance and safety of retrieved content.

This study offers insights into how a balanced integration could enhance the overall performance of LLMs in critical applications, paving the way for future research on optimizing LLMs for complex cognitive tasks.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2024-0111

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.

Foreign subsidiaries of multinational enterprises (MNEs) operate in complex and competitive international environments, implement market and non-market strategies, manage resources and value-added activities and contribute to the overall performance of their parent firms. Thus, the research question on the determinants of MNE foreign subsidiaries’ performance is of interest to managers and academic researchers. The empirical literature has flourished over the recent decades; however, the domains are fragmented, and the findings are inclusive. The purpose of this study is to systematically review, analyse and synthesize the empirical articles in this area, identify research gaps and suggest a future research agenda.

This study uses the qualitative content analysis method in reviewing and analysing 150 articles published in 24 scholarly journals during the period 2000–2023.

The literature uses a variety of theoretical perspectives to examine the key determinants of subsidiary performance which can be grouped into six major domains, namely, home- and host country-level factors; distance between home and host countries; the characteristics of parent firms and of subsidiaries; and governance mechanisms (the establishment modes and ownership strategy, subsidiary autonomy and the use of home country expatriates for transferring knowledge from the headquarters and controlling foreign subsidiaries). A range of objective and subjective indicators are used to measure subsidiary performance. Yet, the research shows a lack of broader integration of theories and presents inconsistent theoretical predictions, inconclusive empirical findings and estimation bias, which hinder our understanding of how the determinants independently and jointly shape the performance of foreign subsidiaries.

This study provides a comprehensive, nuanced and systematic review that synthesizes and clarifies the determinants of subsidiary performance, offers deeper insights from both theoretical, methodological and empirical aspects and proposes some promising avenues for future research directions.

This paper aims to evaluate the effect of commitment misperception on channel conflict. It highlights the importance of trust and transaction-specific investments for business marketing strategies.

This paper develops a concept framework to understand how the direction (overestimated vs underestimated) and extent of commitment misperception influence channel conflict. The model is tested using dyadic data from 212 distributors and manufacturers across several industries in China.

The results show that the direction of commitment misperception affects trust, transaction-specific investments and channel conflict. Overestimated commitment induces positive illusion and enhances trust and transaction-specific investments and reduces channel conflict, whereas underestimated commitment induces negative illusion and reduces trust and transaction-specific investments and enhances channel conflict. Trust and transaction-specific investments mediate the impact of the direction of commitment misperception on channel conflict. The extent of commitment misperception plays the moderating influence on the direction of commitment misperception.

This study reveals the mechanisms and boundary conditions by exploring the mediating influence of trust and transaction-specific investments and the moderating effects of the extent of commitment misperception.

Supervisory abuse is a form of destructive leadership. Research has continued to document many deleterious consequences associated with such improper behavior at work. This study further extends its consequences by testing a model linking abusive supervision to job apathy through a climate of fear.

This study drew on affective events theory in investigating the role of the climate of fear in instances where casual workers perceive abuse in commercial banks. A three-wave and three-week time lag approach was adopted for data collection from 245 casual workers in southeastern Nigeria.

Results from partial least squares structural equation modeling supported the model by showing that abusive supervision had a direct positive relationship with the climate of fear and job apathy, while the climate of fear related positively to job apathy. Results also revealed that the climate of fear partially mediated the relationship between abusive supervision and job apathy.

Managers can be trained to become more supportive and less abusive to address the problem of abusive supervision. Furthermore, casual workers are encouraged to report any abuse from their manager to higher authorities inside or outside their workplace.

This study sheds new insights and advances the abusive supervision literature by investigating the climate of fear as the underlying mechanism.