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The purpose of this study is two-fold: (1) identify shifts in prioritization of corporate social responsibility (CSR) issues and (2) identify the CSR issues in which companies are currently involved, as indicated in their website communications. Corporate communications are also examined for possible variations of CSR focus between manufacturers, retailers and service firms.

In order to identify the CSR issues in which companies are currently involved and detect any shifts, a content analysis was conducted of the 2021 Fortune 100 company websites, specifically cataloging CSR communications. This data was compared with CSR communications on Fortune 100 company websites in 2015. CSR issues are also examined within each industry categorization: manufacturing, retail and service.

Findings indicate that companies have reduced the number of CSR issues prioritized in their website communications. In 2015, companies gave prominence to an average of seven CSR issues on their websites, today the average is three CSR issues. Today, the CSR issues prioritized most commonly are diversity and sustainability. However, these issues are prioritized by only half of the companies. Previously, the vast majority of Fortune 100 companies prioritized the same top issues. That is not the case today. This shift may suggest that companies are narrowing their focus to fewer CSR issues, perhaps those that align with company goals.

This study provides information to keep company executives and academicians abreast of prominent CSR issues and terminology found in the marketplace. As executives make choices about committing resources to social issues, knowledge of what the Fortune 100 is doing can help in that decision-making process.

The purpose of this study is to answer the following questions: What factors influence attitude toward green brands among Pakistani millennials? Does attitude toward green brands affect purchase intention? Does gender moderate the effect?

Data was collected through an online questionnaire distributed through multiple academic and professional networks. The questionnaire was answered by 242 Pakistani millennials. SmartPLS was used to conduct partial least square-structural equation modeling analysis. The analysis was conducted using a two-stage protocol typically followed in SEM analysis. First, an outer model assessment was done to measure construct reliability and validity. This was followed by hypotheses testing in the inner model assessment. Moderating effects were tested using the multigroup analysis feature of SmartPLS.

The antecedent factors tested in this study are green brand skepticism, environmental consciousness and attitude toward green campaigns. Results show that these factors do influence a person’s attitude toward a green brand, which, in turn, influences his/her purchase intention regarding that brand. Marketers of green brands can use the factors outlined in this study to improve consumer attitudes toward their company and products. This study showed that women are more positively affected by green campaigns. Green campaigns in Pakistan may be more successful if directed at female millennials.

This study conveys helpful implications for marketing managers, as specific antecedents are found to be significant predictors of purchase intention for green brands. Companies should not let the fear of consumer skepticism stop them from advocating their green products and initiatives. Green marketing campaigns can inspire millennials to encourage their social groups to be environmentally conscious. By actively helping the environment, these consumers may feel a sense of pride for their cohort and their country. As a result, Pakistan might undergo a transition to buying green brands, adopting green lifestyles and demanding green products from non-green brands.

Most of the research on green marketing and branding for millennials pertains to developed countries. However, as roughly 90% of the global millennial population live in developing countries, it is important to conduct research in developing countries. This paper specifically focuses on Pakistan, a developing country in South Asia. A propensity toward environmental issues among millennials makes this study an important one, both for the Pakistani market and for generalizations in populated developing countries having a similar profile.

Cyber terrorism poses a serious technology risk to businesses and the economies they operate in. Cyber terrorism is a digital attack on computers, networks or digital information systems, carried out to coerce people or governments to further the social or political objectives of the attacker. Cyber terrorism is costly in terms of impaired operations and damaged assets. Cyber terrorism harms a firm’s reputation, thereby negatively affecting a firm’s stock market valuation. This poses grave worries to company management, financial analysts, creditors and investors. This study aims to evaluate the effect of cyber terrorism on the market value of publicly traded firms.

Financial information was obtained on business firms that were featured in news stories as targets of cyber terrorism. The firm’s stock price was recorded for 1, 3 and 7 days before and after the news article. Percentage changes in the firm’s stock price were compared to percentage changes in the Dow Jones Index to ascertain whether the firm’s stock price went up or down matching the market overall.

Results indicate that stock prices are significantly negatively affected by news of cyber terrorist attacks on companies. In all three time periods after the cyber terrorist attack, there was a significant negative decline in the stock value relative to the Dow Jones Index. Thus, the market valuation of the firm is damaged. As a result, the shareholders and institutions are financially damaged. Furthermore, exposed system vulnerability may lead to loss of business from consumers who have reduced confidence in the firm’s operations.

This paper examines the risks posed by cyber terrorism, including its impact on individual business firms, which in turn affect entire national economic systems. This makes clear the high value of cybersecurity in safeguarding computer systems. Taking steps to avoid being a victim of cyber terrorism is an important aspect of cybersecurity. Preventative steps are normally far less costly than rebuilding an information system after a cyber terrorist attack.

This study is original in examining the effect of cyber terrorism on the stock value of a company.

Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of a sample of publicly traded companies.

Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market.

Stock prices were negatively affected in all time periods examined, significantly so in one period.

This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime.

This is an original manuscript that adds to the literature regarding cybercrime and preventive measures.

Diversity, equity and inclusion (DEI) have become prioritized goals of business, such as hiring more women and racial minorities. This study adds to the body of research regarding the value of diversity in organizations by examining the relationship between diversity at the workforce level and the financial performance of the organization. The empirical results of prior research have provided mixed results, finding mainly positive, but also negative, and nonsignificant relationships (Sharma et al., 2020; Vlas et al., 2022). The purpose of this study is to examine the current employment status of women and racial minorities in top US companies, then analyze if a correlation exists between a company’s profit margin and its percentage of women and racial minority employees and managers.

This study examined the top 200 companies in the Fortune 500 companies; these are the largest companies by revenue in the USA. Companies were ranked according to each variable (% of women employees, % of racial minority employees, % of women managers and % of racial minority managers) and then divided into equal quartiles. The mean profit margin for the top quartile was compared with the mean profit margin for the bottom quartile. T-tests were used to determine whether significant differences in profit margin exist between companies. This methodology of comparing top and bottom quartiles was developed in prior studies.

Fortune 200 companies have an average of 40% women and also 40% racial minorities in their workforce. Both women and racial minorities account for a smaller percentage of managers. Women account for 34% of managers, while racial minorities account for 29%. There is a significant positive relationship between profit margin and two of the variables. Companies with 45% or more women managers have a significantly higher profit margin than companies with the lowest percentages of women managers. Companies with 48% or more racial minority employees have a significantly higher profit margin than companies with the lowest percentages of racial minority employees. These findings are in-line with the existing body of research that has found mixed impacts of diversity on firm performance (cf. Hoobler et al., 2018; Leung et al., 2022) and draws attention to the need to consider the impact of gender and racial diversity on firms at various management levels within the firm to better understand the impact that increasing diversity has on firm performance (cf. Curado et al., 2022).

This paper adds to the body of knowledge by assessing the current status of women and racial minorities in top US companies and, then, analyzing if a correlation exists between a company’s profit margin and the number of women and racial minority employees and managers. Findings provide companies with further incentive to maintain DEI as a prioritized goal.

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

The purpose of this paper is to examine the apartment preferences of American and Asian college students, the sources of information they use when searching for an apartment and the media that influence their buying decision. This study examines determinant criteria in conjunction with the theory of consumption values and utilitarian versus hedonic attributes.

Data was collected from multiple apartment complexes in a metropolitan area of approximately 250,000 people with over 70,000 college students. All residents of the apartment complexes were asked to answer an online questionnaire. From those questionnaires, a total of 865 qualified to be in the sample for this research study. Qualification depended on the respondent being a college student and of either American or Asian nationality.

The apartment attributes that are found to be determinant criteria for college students are categorized according to whether they provide utilitarian or hedonic value. These two values relate to the functional and emotional values within the theory of consumption values. The majority of the apartment attributes identified as determinant criteria provide utilitarian value. Specific apartment attributes are described in the paper. The main apartment attributes for which Asian students differ from Americans center on the Asians’ desire for security and accessibility to where they want to go.

With a rising number of people renting instead of buying a home, apartment complexes continue to multiply. The majority of renters are single persons, thus, the majority of apartments should be designed to appeal to the preferences of singles. College students, both native and international, are part of this coveted consumer market. Hence, developers and marketers would be wise to consider the housing preferences of college students.

This paper contributes original information in two areas pertaining to the development and marketing of apartments: the preferences of American college students and the preferences of Asian college students.

As in other countries, the accounting profession in the United States strives to hire and keep qualified professionals, who possess the technical competence and ethical character essential to accounting practice. The reputation of the profession has been periodically tarnished by a lack of ethical behavior on the part of some Certified Public Accountants (CPAs). This suggests a misfit between those in the profession and the ethical values toward which the profession strives. When CPAs commit unethical behavior, doing so creates a major problem for the profession. Research has shown that the congruity of personal values with organizational values, person–organization fit (P–O fit), is an important factor in the hiring, socialization, and retention of employees. This research compares the personal values of US accounting students with the personal values of leaders in the accounting profession. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of accounting leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 personal values. This result suggests a lack of P–O fit between accounting students and the accounting profession. These findings have implications for CPA firms in the United States, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms.

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

The purpose of this study is to determine which digital marketing strategies are preferred by Millennials and are effective in influencing their behavior. There is potential growth and value in using digital marketing aimed at Millennials, but the marketing strategies must be perceived positively by this online generation.

Data were collected over a three‐year period (2009 to 2011) by surveying Millennials at a prominent southwest US university.

Results indicate that Millennials have a definite preference for certain forms of online advertising. There are digital marketing strategies that are considerably more effective in grabbing the attention of Millennials, motivating repeat visits to a web site, and encouraging Millennials to write online reviews.

By taking into consideration the preferences of Millennials, the effectiveness of online communications and digital marketing aimed at this market segment can be increased. Recommendations are made regarding types of online advertising to use, how companies should design their web sites, how to motivate repeat visits to web sites, and how to encourage Millennials to write online reviews. Millennials are reading and being influenced by online reviews.

Even though online advertising is the fastest growing advertising medium, only a small percentage of total advertising expenditures are currently being devoted to the internet. There is potential growth and value in using digital marketing aimed at Millennials, but the marketing strategies must be perceived positively by this generation.