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This study will show how social investigation requires psychopolitical validity in order to guarantee the efficiency of scientific practices, achieving symmetrical relationships between populations and researchers. We describe a guideline to develop a range of concepts ready to be used in health practices with minorities, according to their culture and needs. We illustrate this framework through a conceptualisation of well‐being for Andalusian Moroccans. Moroccan well‐being is a function of positive valuation of their migratory transition and a pool of positive emotions. The achievement of expectations is related to building up networks, progress in the quality of life and social acknowledgement, and fulfilled efforts are related to the acquisition of competences, progress and the investment required. The main indicators of positive emotion are happiness, consistency and social contribution.

The purpose of this study is to provide an initial, valid and reliable measure of corporate social responsibility (CSR) in small companies from the theoretical perspective of the stakeholders.

To design the multi-item scale or measure a factorial analysis was used. This helped the authors develop the CSR assessment tool, measurement instrument and formalize the model connecting observable phenomena to theoretical attributes.

The results of the analysis provided a four-dimensional structure of CSR, including, employees, customers, the environment and society. Specifically, the authors concluded with an original scale of 24 validated indicators that measures CSR in small and medium enterprises (SMEs). The observed results confirmed the validity of the measure proposed to evaluate the commitment of SMEs to CSR through the level of practices developed with their stakeholders.

The scale developed to assess the level of CSR practices in SMEs stands not only as a valid and reliable measure for future research studies but also as a perfect guide for SMEs managers that want to develop CSR practices in their firms.

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

This paper aims to analyse the use of level of debt as an external control mechanism against an entrenchment strategy based on corporate social responsibility (CSR) practices.

The authors use a database of 1,916 international companies for the years 2002 to 2010.

The evidence obtained confirms in a context of asymmetric information, bounded rationality and divergent interests, the use of debt as a control mechanism of managers’ discretionary comportment. In other words, CSR practices can be used by managers as an entrenchment strategy and self-defence with the aim of decreasing the possibility of being identified by those shareholders and stakeholders whose interests have been damaged. In this context, the market demands higher debt levels to solve agency frictions, playing an active role in monitoring the management. Moreover, the demand of higher debt as a control mechanism that minimises the expropriation risk by managers through CSR is lower in contexts of greater investor protection.

The findings reveal that CSR engagement can be explained by the hypothesis of being a strategy of entrenchment and self-defence. Overall, this study differs from previous literature in this field by taking an alternative approach to CSR practices, in contrast to the conventional wisdom of the benefits of CSR practices. The authors contribute by empirically testing the theoretical model proposed by Cespa and Cestone (2007) who suggest the discretionary use of CSR from an agency perspective. They also give empirical relief showing the use of CSR as an entrenchment strategy. Moreover, they demonstrate that the capital market of debt decreases in a context with a greater degree of investor protection, likewise under CSR promoted as an entrenchment tool, the demand for debt as a disciplinary mechanism is less necessary to control managers. In addition, the study is enriched by the database analysis.

This research had two main objectives: To measure the productivity of companies in the Colombian dairy industry and to identify efficient decision-making units (DMUs) that can be used as work sample in future case studies.

In the measurement of productivity, financial variables were considered for a sample of 19 DMUs. Efficient companies were identified through the data envelopment analysis (DEAs) methodology with the VRS model oriented to inputs and outputs. The input variables analyzed were “current asset,” “property, plant and equipment,” “non-current liability” and “equity,” while the output variables were “revenue” and “profit.”

Findings revealed that seven DMUs are efficient in the input and output orientation and that companies of different sizes and with or without quality certifications are efficient in the sample analyzed. Additionally, the benchmark efficient DMUs were identified for each of the non-efficient DMUs.

The implications for the research include the contribution to the theory, on the one hand, with the analysis of the current state of the literature on the use of DEA in the food sector, and on the other, with the use of DEA to measure the productivity of Colombian dairy industry companies and with the identification of a sample of efficient units that can be analyzed in future case studies.

This article is novel and pioneering because it measures for the first time the productivity of DMUs of the Colombian dairy industry, in addition to including the current state of the literature on the application of the DEA methodology in the food sector. These findings contribute to the consolidation of the theory and also provide inputs for researchers, practitioners, managers, and policy makers.

Adopting the research concept of socioemotional wealth (SEW) as applied to family firm leaders, this study aims to analyse the literature on succession and corporate governance processes in family firms in keeping with this still developing concept and thereby not only contributing to advancing knowledge on this field but also proposing a conceptual model of analysis and a future research agenda.

The authors carried out a review and systematisation of the literature according to its different thematic groups through recourse to VOSviewer software and content analysis to establish a systematised and integrated structure of the reference literature based on a sample of 218 studies published and indexed on the Web of Science and SCOPUS databases between 2010 and 2021.

The results portray five leading clusters, specifically, (1) SEW and family firm performance; (2) SEW and the focus on leadership as a precursor to succession; (3) family firms, SEW and corporate social governance; (4) family firm innovation and performance; and (5) family ownership and management. The authors then put forward a conceptual model of analysis both to better integrate these topics and as a proposition for application in future research projects.

The study provides a new and solid systematisation of the literature and supports the argument that family firms concentrating on developing the leader's SEW increase the probability of structuring a successful succession process as well as the likelihood of achieving higher quality corporate governance.

This research aimed to explore the complexity of the carnival as a space that both challenges and reinforces social hierarchies, as well as a potential catalyst for social transformation for marginalised groups.

Participant observations were carried out at various carnival sites, with a particular emphasis on the “Carnaval de Ixtapan” in Central Mexico in 2024. These observations were supported by photographs and videos.

The carnival’s transgressive nature has led to progress in inclusivity, notably by featuring women and LGBTQ + individuals in prominent roles, thereby shifting gender and heteronormative dynamics. However, it remains predominantly male-dominated, hindering change and reinforcing existing power dynamics. While cross-dressing challenges societal norms, it can also inadvertently reinforce male supremacy, and LGBTQ + individuals often encounter resistance to their participation. Despite these challenges, the carnival’s temporary, spatial, and purposeful nature provides a platform for social change, offering visibility to marginalised groups and facilitating dialogue on diversity and inclusion.

This study provides rich insight into the ways in which carnival can be a mechanism for both reinforcing and challenging social norms in Latin America.