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The objective of this paper is to analyse the elements that influence Spain's reputation among Chinese consumers, and to evaluate to what extent this country's reputation has an impact on their perceived quality of Spanish olive oil (SOO) and their intentions to purchase and recommend SOO.

This study was carried out by surveying 399 potential olive oil consumers in China (256 of whom were familiar with olive oil and 143 of whom had no previous familiarity with the product, although they stated their intentions to consume it). The proposed hypotheses were tested using covariance-based structural equation modelling (CB-SEM).

The results show that: (1) Spain's reputation among Chinese consumers can be principally explained by its appealing environment and advanced economy; (2) reputation does not have a direct impact on intentions to purchase and recommend SOO (summary construct effect), but rather has an indirect impact thanks to the perceived quality of SOO (halo effect), and (3) familiarity with olive oil moderates these relationships.

No previous study has analysed this question for this food product category (olive oil), country of origin (Spain) and target market (China). This study, therefore, provides new empirical evidence regarding the formation process of Spain's reputation among Chinese olive oil consumers and the effect of the country of origin on the Chinese olive oil market. These results provide countries' policymakers with criteria for competitive country reputation management.

The purpose of this paper is to explore the moderating role of culture in terms of uncertainty avoidance in the antecedents of customer-based bank reputation in two countries with different cultural patterns.

This study was carried out by surveying 910 bank customers of the main banks in the UK and Spain. The hypotheses employed in this research were developed by contrasting the moderating role of uncertainty avoidance in the relationships between bank reputation and its antecedents, and were then tested through the use of partial least squares modelling.

Significant differences between British and Spanish bank customers were found with regard to the impact of innovation, workplace and leadership on bank reputation. However, the results obtained when considering uncertainty avoidance as a continuous moderator variable suggested that only the differences found as regards workplace and leadership were owing to this variable, thus providing empirical support for two out of the eight hypotheses developed on the basis of cultural theories.

This is the first study to analyse whether the relative importance of the antecedents of bank reputation differ with regard to customers’ uncertainty avoidance patterns, which is the cultural variable that is most closely linked in literature to customers’ banking decisions. This study contributes towards reputation research by showing that cultural differences in terms of uncertainty avoidance should be used with caution when establishing business guides for bank managers.

The purpose of this paper is to identify the key antecedents and consequences of bank reputation and whether their relative importance varies across countries.

The sample consists of 900 bank customers, representative of the national populations in the UK (500) and Spain (400), two of the countries in which the weight of the financial system on the gross domestic product is much bigger than that of other European countries. The research hypotheses were tested by conducting a multi-group analysis with covariance-based structural equation modelling.

In contrast with previous studies, it was discovered that the most important cognitive antecedent of banks’ reputation is reliability/financial strength. This study reinforces the prominence of satisfaction as a key emotional aspect of reputation. Differences between the UK and Spain were found in the impact of employer branding and corporate social responsibility. The positive effect of bank reputation on consumer behaviour (loyalty and word of mouth) and the existence of cross-country differences as regards loyalty were also confirmed.

This is a systematic cross-country analysis of corporate reputation which includes not only cognitive antecedents but also emotional determinants that have been repeatedly ignored. This paper sheds light on whether the antecedents and consequences of corporate reputation vary across countries. The choice of the banking sector provides a unique opportunity to observe the determinants and outcomes of corporate reputation following an unstable time in the banking sector.

This study aims to assess Brazilian adult consumers’ behavior, aged 18–70, when purchasing ready-to-eat food during the first months of the Coronavirus disease 2019 (COVID-19) pandemic.

Participants answered an online questionnaire about behaviors related to the purchase of ready-to-eat food from food services: changes in usage frequency during the pandemic, reasons for altering purchase habits, types of food and beverages bought before and during the pandemic and the frequency of on-site (consumption in food services) and off-site (delivery, take-away and drive-through) service utilization at lunch and dinner.

Out of 970 individuals who participated in the study, during the pandemic, 38% of participants reduced their food service usage, whereas 18% stopped using it. The main reasons given by participants who reduced and stopped food service usage were cooking at home (52% and 59%, respectively) and feeling afraid of contracting COVID-19 (26% and 22%, respectively). The reduction was more frequent among divorced/widowed/single individuals (p = 0.001) and in total social distancing, that is, all day long (p = 0.03). A significant reduction in on-site consumption frequency occurred for lunch and dinner (p < 0.001), whereas an increase in the off-site consumption frequency service for lunch (p = 0.016) and a reduction for dinner (p = 0.01) occurred compared to pre-COVID-19. However, 48% of participants used these services at least once a week in both periods. Most consumed foods and drinks before and during the pandemic were pasta/pizza (74% and 64%, respectively), snack/burgers (66% and 59%, respectively), soft drinks (41% and 37%, respectively) and alcoholic beverages (37% and 25%, respectively).

Knowledge about food choices away from home during the pandemic is scarce. High consumption of food away from home has been associated with a greater risk of developing chronic non-communicable diseases, such as obesity, diabetes and others. Eating behavior is influenced by the cultural, social, economic and personal characteristics of each individual. Understanding the main changes related to the consumption of ready-to-eat food and what the affected consumers profile in a time of unprecedented crisis, it is important to provide scientific knowledge that allows one to anticipate the implications for the future of individuals’ health and food systems and, consequently, to develop public policy or awareness and promotion actions of public health that encourage adopting healthier and balanced eating habits.

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market.

Using a sample of 3,657 sustainability reports (SRs) with assurance statements, the authors study the global and regional specialization of assurers by breaking down the sample into three main regions. The authors approach industry specialization using previous methodologies applied to the financial audit market, and explain differences statistically significant among regions.

The authors find different industry specialists depending on the geographical region in which the audit firm is located. The Europe, Middle Eastern and Africa region has the highest number of industry specialists and the Asia-Pacific region the lowest. Notwithstanding the global participation of Big 4 firms, assurance specialization depends on the country where the company is located.

The paper reveals the need to include regional differences in the analysis of the SAM at the international level.

The study shows an in-depth study of the SAM that may be useful for assurers, to decide strategic actions in industries and countries and for regulators, to control the risk of monopolistic/oligopolistic markets.

The study presents a novel approach to the analysis of the assurance market for SRs, by studying it from the supply point of view. The analysis provides a measure of specialization that may help understand the structure of the SAM.

Digital preservation (DP) is the term used to describe the processes that guarantee the accessibility of data in the long term. The high value of health information justifies the use of electronic health records and the DP of them. This paper aims to examine one of the economic aspects of DP, presenting a cost model proposal for DP in health care organizations.

Using a cost accounting methodology and beginning from the product and productive process definition, the authors propose a customized application of cost calculation to digital preservation for health data.

This paper contributes to the existing literature with a cost model proposal to calculate the cost of DP applying a cost analysis methodology.

The authors present a cost model to the DP process in the health care field, with specific, concrete and limited kind of digital formats to be preserved. This can represent a limitation to this paper.

Implementing a cost model of DP in hospital is a practical way to obtain basic information for making decisions regarding preservation.

This paper sheds light on how to apply the methodology of one of the most traditional information systems, accounting, to one of the newest information systems, DP.

The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users’ perceptions.

A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested.

An agreement between the students’ perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students.

The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality.

This paper covers two gaps, quality of AS and business students’ approach toward social responsibility, by looking at how users–students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.

This study aims to examine the effect of the characteristics of capitalism on environmental disclosure.

Over a 10-year period (2009–2018), the study examined the environmental disclosure of 3,253 companies located in 16 countries. Environmental disclosure was the dependent variable and the independent variables were economic freedom index, foreign direct investment, availability of specialized training services, corruption perception index and protection of property rights. The hypotheses were tested using panel data regression with fixed effects.

The findings showed that in countries with greater economic freedom, less availability of specialized services and less corruption, companies disclose more environmental information. The authors find evidence that confirms the main thesis of the varieties of capitalism approach: the behavior of firms is shaped by the relations between the state and society.

Managers should pay greater attention to the country’s institutional issues before installing or relocating their industries, as certain national institutions support the development of valuable capacities at the company-level, such as environmental disclosure.

This study reinforces the understanding of how national institutions can influence environmental disclosure practices, adopting new variables to represent the characteristics of capitalism. Although many previous studies have analyzed the effect of the institutional environment on environmental disclosure, it is still unclear how companies engage with environmental issues in different capitalist contexts.

Augmentation of an ISO 10001 code system for healthcare worker (HW) satisfaction with ISO/IEC 27701 and ISO/IEC 29184 privacy-related subsystems is shown. Four specific codes regarding the privacy of HWs using electronic devices for hand hygiene (HH) monitoring and the related activities are presented.

HWs’ concerns involving automated hand hygiene monitoring technologies were identified through a literature review and classified. Privacy codes (PCs) that deal with such concerns were developed. ISO/IEC 27701 requirements for privacy information were mapped to the elements of these codes, labelled as “Healthcare Workers’ Hand Hygiene Privacy Codes (HW-HH-PCs)”. Both ISO/IEC 27701 and ISO/IEC 29184 guidelines for Privacy Notices and consent were linked with the activities for preparing the code resources.

Components of an ISO/IEC 27701 system, the guidance of ISO/IEC 29184 and the definitions provided in ISO/IEC 29100 can assist the preparation of HW-HH-PCs and the required resources. An ISO/IEC 29184 Privacy Notice can be used as input for developing an Informed Consent Form, which can be implemented to suit two of the four developed HW-HH-PCs.

HW-HH-PCs and the supporting resources, which healthcare organizations could implement to potentially increase quality assurance of an automated HH monitoring service, are illustrated.

Integrative augmentation of ISO 10001:2018, ISO/IEC 27701:2019 and ISO/IEC 29184:2020 within an underlying framework from ISO/IEC 20000–1:2018 for information technology service, together with the related examples of privacy-related customer satisfaction codes and the corresponding resources, is introduced.