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In developing countries, rapid industrial growth frequently results in companies with high pollution levels, which in turn exhibit characteristics such as elevated emissions, increased energy consumption and overcapacity. In order to promote sustainable development among these heavily polluting firms, it is essential to implement a system of incentives and penalties that encourages environmentally responsible behaviour. China's environmental protection tax has replaced the previous pollution discharge fee (PDF) system. This tax aims to guide enterprises towards continuous adjustments and improvements in their production methods, increased investments in green technology, adoption of environmentally friendly production methods, reduced pollutant emissions and promotion of high-quality development. This chapter analyses how China's Environmental Protection Tax Law, enforced in 2018, affects the sustainable development capabilities of A-share listed companies in China. We utilise a difference-in-differences (DiD) model and measure total factor productivity (TFP) to quantify the impact of the tax law on these enterprises. TFP is a key indicator used to measure the effectiveness of resources utilised by enterprises in the production process. Our empirical analysis provides compelling evidence that the implementation of environmental protection taxes has significantly enhanced the TFP of heavily polluting enterprises. Importantly, the impact of these taxes is more pronounced for state-owned enterprises (SOEs) in comparison to their private counterparts in this sector. These findings offer valuable insights for policymakers in developing countries as they consider the design of environmental protection tax systems and supportive measures to promote sustainable development of companies with significant environmental impacts.

This research aims to explore the perceived usefulness of audited social information in making economic decisions, in the eyes of both Tunisian financial analysts and bankers.

The authors conduct an exploratory qualitative study using twelve semi-structured interviews: seven are carried out with financial analysts, and five are performed among bankers.

This study’s results reveal that financial analysts and bankers paid little attention to the audited social information in making investment/credit granting decisions. The authors also show that the low perceived usefulness of social audit is due to many reasons related to political, economic, regulatory, educational, cultural and cognitive factors.

This study contributes to the current literature in several ways. First, it enriches the knowledge about the perceived usefulness of social audit. To the authors’ knowledge, this is the first study to explore the perception of financial analysts and bankers to audited social information and its usefulness for decision-making. Second, the focus on the Tunisian context is interesting as it was marked, since the outbreak of the Jasmine Revolution, by the uncertainty and the instability of political, economic and social conditions. Third, this research goes further by exploring the most important factors affecting the perceiveness of social auditing.

This chapter overviews and briefly presents the literature concerning women and science from the field of feminist science studies (FSS). A major and time-consuming challenge encountered during the process of this review was organising the highly varied subtopics into meaningful categories. For the sake of easy understanding, we begin the study by describing the field of science and technology study (STS) and then we move on to discuss the origin of FSS and major strands of intersection between science and feminist epistemology.

The present study examines the interplay between age, marital status, alpha female status and various adaptive performance dimensions among a cohort of 380 female professionals.

This study adopts a positivist approach to collect and analyse the data, utilizing appropriate statistical techniques to explore the relationships between the variables of interest.

The study elucidates the significant role of alpha female status in predicting adaptive performance. It finds that alpha females possess distinct competencies, particularly in learning and training, indicative of proactive behaviour and self-efficacy. While older participants tend to demonstrate higher performance levels, the study reveals no significant correlation between age and alpha female status, suggesting that leadership traits may develop independently of age. Furthermore, marital status exerts a modest influence on adaptive performance. The interplay of age and marital status significantly affects adaptive performance, potentially due to the Cumulative Advantage Paradigm, which is the accumulation of advantages or disadvantages throughout an individual's life course.

This study contributes to the existing literature by providing a nuanced understanding of how demographic factors converge to influence adaptive performance in professional settings. It highlights the importance of recognising and nurturing alpha females in organizations and considering the interactions between age and marital status when designing career development programmes and support systems.

The purpose of this study is to explore the consequences of brand grief resulting from the loss of strong consumer-brand relationships (CBR) and devise a typology of grieving consumers. The paper specifically attempts to understand the effect of brand grief stemming from the termination of CBR due to brand death and brand transgression in the context of product and human brand.

Considering the exploratory nature of this study, qualitative research methodology employing in-depth interviews from consumers of global products and human brands is employed. To derive further insights, the artifacts shared by the consumers were also analyzed.

The research identifies several notable consequences of brand grief, encompassing switching, avoidance, hoarding and diminution of trust. Furthermore, a typology is developed to better understand the diverse reactions to brand grief. This model categorizes grieving consumers into four distinct groups – switchers, evaders, amassers and skeptics – across the three stages of grief: onset, experience and acceptance. These findings are consistent across both product and human brands.

Grounded in theories of possessions, loss and recovery and symbolic interactionism across the salient stages from onset to the experiences and eventual acceptance of brand grief, this research delves into the under-examined consequences of brand grief within the marketing literature. Further, the proposed typologies illuminate the scantly understood behaviors of grieving consumers as they navigate the grieving process following CBR loss due to brand death and transgression.

Unhealthy diets are associated with an increased risk of non-communicable diseases and present a significant public health challenge. When developing effective interventions and policies, consideration must be given to the unique social culture in which food choice is embedded. Health vulnerabilities to poor nutrition exist throughout life but may be influenced by socio-cultural factors such as age. This study aimed to assess the attitudes of older or younger Chinese consumers towards healthy eating and explore the factors influencing their food choices.

Semi-structured interviews were conducted in Wuhan, China, with 20 consumers aged 18–25 (Group A) and 20 consumers aged 65 and over (Group B).

Thematic analysis revealed that the two groups had positive attitudes towards healthy eating, although Group A participants were more knowledgeable. Time pressure, food prices and social networks differentially influence healthy eating practices across age groups.

Given China’s economic and cultural context, healthy eating interventions should consider the individual characteristics and food preferences of the different age groups. This approach can optimize targeted healthy eating interventions, and media communications related to healthy eating.

The aim of this paper is to find out why women artisans in Peru avoid the sole ownership of their enterprises while preferring to work in associations.

The data were collected through semi-structured interviews with 28 women artisans in Peru during their participation in a fair organized by the Peruvian Ministry of Culture in Lima (Peru). Thematic analysis was subsequently used to develop the main themes and sub-themes of the study.

The authors of the present study have found that women artisans in Peru choose to work in associations instead of via the sole ownership of their enterprises because of the following three categories of motives: contextual (low operational cost of family-owned associations, more compliance with the surrounding institutional context), cultural (commitment to parenting, experiencing less marginalization, zero responsibility, and greater work flexibility) and marketing-related motives (eliciting more social support, guaranteeing more invitations to participate in artisanal fairs).

This paper contributes by filling a gap in the literature on artisan entrepreneurship in which studies on women artisans in Latin American contexts and why they choose to work in associations have been limited so far.