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This paper aims to explore the pathways of carbon transfer in 200 US corporations along with the motivations that drive such transfers. The particular focus is on each firm’s embeddedness in the global value chain (GVC) and the influence of environmental law, operational costs and corporate social responsibility (CSR). The insights gleaned bridge a gap in the literature surrounding GVCs and corporate carbon transfer.

The methodology comprised a two-step research approach. First, the authors used a two-sided fixed regression to analyse the relationship between each firm’s embeddedness in the GVC and its carbon transfers. The sample consisted of 217 US firms. Next, the authors examined the influence of environmental law, operational costs and CSR on carbon transfers using a quantitative comparison analysis. These results were interpreted through the theoretical frameworks of the GVC and legitimacy theory.

The empirical results indicate positive relationships between carbon transfers and GVC embeddedness in terms of both a firm’s position and its degree. From the quantitative comparison, the authors find that the pressure of environmental law and operational costs motivate these transfers through the value chain. Furthermore, CSR does not help to mitigate transfers.

The findings offer insights for policymakers, industry and academia to understand that, with globalised production and greater value creation, transferring carbon to different parts of the GVC – largely to developing countries – will only become more common. The underdeveloped nature of environmental technology in these countries means that global emissions will likely rise instead of fall, further exacerbating global warming. Transferring carbon is not conducive to a sustainable global economy. Hence, firms should be closely regulated and given economic incentives to reduce emissions, not simply shunt them off to the developing world.

Carbon transfer is a major obstacle to effectively reducing carbon emissions. The responsibilities of carbon transfer via GVCs are difficult to define despite firms being a major consideration in such transfers. Understanding how and why corporations engage in carbon transfers can facilitate global cooperation among communities. This knowledge could pave the way to establishing a global carbon transfer monitoring network aimed at preventing corporate carbon transfer and, instead, encouraging emissions reduction.

This study extends the literature by investigating carbon transfers and the GVC at the firm level. The authors used two-step research approach including panel data and quantitative comparison analysis to address this important question. The authors are the primary study to explore the motivation and pathways by which firms transfer carbon through the GVC.

The purpose of this paper was to identify whether artificial intelligence (AI) products can possess human rights, how to define their rights and obligations and what ethical standards they should follow. In this study, the human rights ethical dilemma encountered in the application and development of AI technology has been focused on and analyzed in detail in the light of the existing research status of AI ethics.

In this study, first of all, the development and application of AI technology, as well as the concept and characteristics of human rights ethics, are introduced. Second, the human rights ethics of AI technology are introduced in detail, including the human rights endowment of AI machines, the fault liability of AI machines and the moral orientation of AI machines. Finally, the approaches to human rights ethics are proposed to ensure that AI technology serves human beings. Every link of its research, production and application should be strictly managed and supervised.

The results show that the research in this study can provide help for the related problems encountered in AI practice. Intelligent library integrates human rights protection organically so that readers or users can experience more intimate service in this system. It is a kind of library operation mode with more efficient and convenient characteristics, which is based on digital, networked and intelligent information science. It aims at using the greenest way and digital means to realize the reading and research of human rights protection literature in the literature analysis method.

Intelligent library is the future development mode of new libraries, which can realize broad interconnection and sharing. It is people-oriented and can make intelligent management and service and establish the importance of the principle of human rights protection and the specific idea of the principle. The development of science and technology brings not only convenience to people's social life but also questions to be thought. People should reduce its potential harm, so as to make AI technology continue to benefit humankind.

The purpose of this paper is to investigate the effects of load and speed on the corrosive wear performance of Al coating in 3.5% NaCl solution, which provided an experimental reference for the anti-corrosion engineering on offshore platforms.

A layer of Al coating was prepared on S355 steel using an arc spraying. The corrosive wear test was carried out with CFT–1 type surface property tester. The effects of load and speed on the corrosive wear performance of Al coating were investigated and the wear mechanism was also discussed. The electrochemical tests were conducted using a CHI660E type electrochemical workstation, the anti-corrosion mechanism was analyzed.

The average coefficient of frictions (COFs) of Al coating under loads of 1.5, 2.5 and 3.5 N are 0.745, 0.847 and 0.423, the wear mechanism is abrasive wear. The average COFs of Al coating at the speeds of 200, 400 and 600 rpm are 0.745, 0.878 and 0.617, respectively, the wear mechanism at the speeds of 200 and 400 rpm are abrasive wear, while that at the speed of 600 rpm is abrasive wear and fatigue wear. The anti-corrosion mechanism is the isolation of Cl^– corrosion and cathodic protection of sacrificial anode.

This paper mainly studied corrosive wear and electrochemical corrosion performances of Al coating. This study hereby confirms that this manuscript is the original work and has not been published nor has it been submitted simultaneously elsewhere. This paper further confirms that all authors have checked the manuscript and have agreed to the submission.

One of the hurdles to the adoption of sustainable practices across supply chains is the lack of pan-chain performance measurements and their related information and organizational structures. The authors review the literature on performance measurement of sustainable supply chains with a focus on comprehensive measures that include multiple supply chain partners as well as different sustainability aspects. The purpose of this paper is to analyze the reviewed literature and propose some research questions.

The authors reviewed 140 journal articles, cases and reports that appeared since 1994.

The authors classify the reviewed literature according to seven sustainability dimensions (economical, environmental, social, reputable, valuable, equitable and sustainable) as well as the type of industry and methodology used. In addition the authors synthesize the available performance measurements into a comprehensive framework that incorporates different stages of the supply chain operations and decision-making processes.

The results of this study can be used by researchers to focus on research that may have more implications on supply chains. Practitioners can use the authors proposed performance measurement framework for developing practical and comprehensive measures for their respective industries.

The work is original in the way the authors integrate sustainability (seven dimensions) across the supply chain taking into account the type of operational decisions. The framework can be used by researchers and practitioners to develop practical sustainability performance measurement systems for supply chains.

The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.

Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures to proxy for audit firms’ CSR engagement: a dummy variable to indicate whether an auditor engages in CSR activities in year t and the frequency with which auditors conduct CSR activities in year t. The authors use ordinary least squares regression as a baseline methodology, along with the entropy balancing method and instrumental variable approach to alleviate potential endogeneity concerns.

The baseline results show that socially responsible audit firms provide higher quality audit services than their counterparts. In particular, the authors find that clients audited by socially responsible audit firms are less likely to receive an aggressively clean opinion. Moreover, the findings suggest that CSR activities related to community and employees are more relevant in improving audit quality compared with those related to other dimensions of CSR. Further analyses show that capital markets and audit clients react positively to audit-firm CSR activity. Audit firms engaging in CSR increase their audit inputs in response to risky clients, as compared with their counterparts. Finally, cross-sectional analyses show that the positive relationship is more pronounced for non-Big 4 and non-industry experts and is attenuated by within-firm geographic dispersion. In terms of client characteristics, the positive effect of audit-firm CSR is stronger when their clients face the higher financial risk or have lower CSR awareness than others. Taken together, these findings are consistent with the ethical view of audit-firm CSR engagement.

The study advances investors’ understanding of audit-firm CSR engagement and helps them evaluate the credibility of audited financial reports. Besides, the findings may also help guide the audit firms to conduct more CSR activities and help guide the audit clients to choose CSR audit firms.

To the best of the authors’ knowledge, this study provides the first large-sample evidence by empirically examining the association between audit-firm CSR activity and audit service performance. Besides, this paper also explores audit-firm CSR activity from two competing perspectives, thereby providing a comprehensive understanding of this issue. Finally, this work responds to the call for more CSR research in emerging markets.