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The purpose of this paper is to identify the representations, figures and processes of shopping/commerce in books published in France that are aimed at three to seven-year-olds.

A semiotic analysis of nearly 50 books published over the past 60 years.

These books reveal a broad diversity in the images of shops given to children (ranging from the traditional shop, a source of pleasure and creator of social ties, to the hypermarket/megastore, a symbol of stress and overconsumption) and the wealth of information that is given to children to help them assimilate the process of a shopping transaction.

The originality and richness of this research lies in its methodological approach. Indeed, it is perfectly aligned with a recent academic trend that calls on researchers to mobilise and compare new data collection tools to apprehend current and future consumer behaviour. Consequently this research is based on an immersion in children’s books that depict the world of commerce in one way or another.

Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business, the French take family as a serious matter – with about 80% of all companies in the country family controlled. Whether big or small, French family businesses are particularly noticeable in sectors such as food and beverages, as well as luxury.

The chapter gives a general overview of family firms in France, considering in particular their main legal structures, how diverse they are in reality, and finally their governance rules, and notably their family constitutions. It concludes that business and family stories often prove to be a good match, at least in France.

This paper aims to examine adaptive livelihood strategies used by small-scale fishing households in the two coastal communities in Central Vietnam under the context of climate change-related stressors.

Field data were collected through mixed quantitative and qualitative methods including a review of secondary data, key-informant interviews, group discussions and household surveys with 300 sampled fishing households. The qualitative data support the analysis and discussion of quantitative data.

The results showed local households’ perception of the presence and influence of multiple non-climate and climate stressors on their fishery-based livelihoods in terms of employment and income in many ways. The affected households exerted to develop a diversity of adaptation methods within and out of fishing to sustain their livelihoods and cover a deficit in household income. The household socio-demographic characteristics particularly education, labour force, fishing equipment and social support played significant importance in characterising the categories of adaptation strategies among the survey households. The role of local governments in creating an enabling environment for local-level adaptation, as well as protecting marine and coastal ecosystems was rather limited despite their recognized importance.

The paper provides an empirical case of how small-scale fishing households in coastal communities in Central Vietnam are adapting to climate-related stressors. It suggests policy should promote livelihood diversification opportunities and address household-level constraints for adaptation. Fisheries management plan is urgently needed to control illegal fishing activities for sustainable use of coastal and marine fishery resources and the appropriate mechanism is important to stretch local governments’ resources for better supporting local-level adaptation.

Causality between corporate financial performance (CFP) and corporate social performance (CSP) has been extensively debated in previous research works; however, little research has been done to investigate the long-run dynamics between these two constructs. The purpose of this paper is to enrich the CFP–CSP literature by estimating the long-run equilibrium relationship between financial performance and social performance in the banking sector in the Gulf Cooperation Council countries over the period 2009–2019.

The paper adopts an approach that is primarily used in financial economics: first, the authors perform panel long-run Granger causality following Canning and Pedroni’s procedure to indicate the direction of the causal relationship. Second, the authors estimate an error correction model using Chudik and Pesaran’s (2015) dynamic common correlated effects mean group estimator to determine the sign of the relationship.

The present research findings prove the existence of a long-run equilibrium relationship between CFP and CSP, while indicating at the same time that panel Granger causality runs positively from CSP to CFP, which means that changes in CSP produce lasting changes in CFP.

The findings of the paper would guide strategists to build fit for purpose corporate social responsibility (CSR) strategies in their firms and establish a continuous investment in CSR activities in the long run rather than harshly investing in CSR activities in the short run.

To the best of the authors’ knowledge, this paper is the first one to address heterogeneity in long-run Granger causality tests to estimate the relationship between CSP and CFP.

This study aims to examine the key determinants of corporate social responsibility (CSR) disclosure of all listed banks that operate their function in an emerging market, Pakistan.

This study applied the principles of systems-oriented theories such as legitimacy, stakeholder and agency theory. The hypothesis is linking the bank’s social disclosure and its determinants are developed. The relevant data was gathered from the bank’s annual reports and Pakistan Stock Exchange from 2008 to 2018. Further, governance attributes and performance measures are used as the predictor variable and the CSR score as the predicted variable. This study applied panel data analysis on the sampled banks to examine the proposed hypothesis for empirical estimation.

This study’s inclusive results confirm that the hypothesized determinants of board size, foreign directors on board and female directors on board positively impact the CSR disclosure potential. Board size significantly explains the CSR disclosure in all bank samples. The determined performance measures, profitability and liquidity show a significant positive relationship with CSR disclosure except for few exceptions.

This study’s results lack generalizability due to its unique setting; future researchers can extend the research scope in national–international settings and a regional context.

This study enriches the literature on CSR disclosure determinants and is relevant to practice in an emerging context. It can be helpful from a policy perspective; institutions (bodies) that regulate banks should recognize the governance and performance aspects essential to enhancing CSR disclosure and enhancing the bank’s performance hence value.

This research offers empirical evidence that sheds light on the key governance attributes and performance measures that partially affect CSR disclosure and its extent. In doing so, this study’s findings contribute to the literature significantly, along with regulators, shareholders, deposit holders, individual–institutional investors.

This paper aims to assess the willingness of individuals living in coastal communities affected by climate change to financially support mitigation policies towards the preservation of marine ecosystems and fish resources and to identify the key drivers of their behaviour.

A survey was carried out involving 994 people living in three main Italian coastal communities. To investigate the main factors affecting Italian coastal communities’ willingness to pay (WTP) to support climate change mitigation measures to protect the marine ecosystem and fishery resources, a Tobit regression model was implemented.

The results show that these communities are likely to pay to safeguard fish resources and the marine ecosystem, owing to their social and economic importance for these communities. In particular, this study’s findings highlight that the individuals’ attitudes towards climate change, social pressures and their perception of the phenomenon play a significant role on their intention to support mitigation policies. Moreover, the findings demonstrate that the communities most threatened by the negative effects of climate change are more willing to contribute financially to protect fish resources and the marine ecosystem.

A limitation is related to the adopted methodology. In particular individuals’ intention to adopt pro-environmental behaviours does not always translate into real WTP through additional taxes.

The value of the research stems from its unique collective cross-communal comparison of attitudes and intentions, its parallel identification of behavioural drivers at the individual level and its prescriptive conclusions of both scholarly and practical worth.

This paper builds on the “Law and Finance” theory and aims to examine the effect of the legal and institutional environment on the governance–performance relationship in the context of non-US firms. More precisely, it examines whether and how the country’s legal system and the level of investor protection interact with the firm-level corporate governance and affect firm performance.

The authors used the “G-Index” governance score developed by the Governance Metrics International rating for a sample of 12,728 firm-year observations from 23 countries over the 2009–2016 period.

The results show that the interaction between the country-level institutions and corporate governance system significantly affect the firm performance. In particular, the findings indicate that firms operating in common law countries tend to exhibit a positive valuation effect and higher performance than firms with a comparable corporate governance level operating in civil law countries. More precisely, the authors find that in common law countries, higher investor protection with enhanced corporate governance is associated with better firm performance. However, firms operating in civil law countries with weaker investor protection and a comparable corporate governance level tend to experience a negative valuation effect.

The findings suggest that the institutional and legal environment is crucial and important in determining the value-maximizing level of good governance practices. Managers and regulators should carefully analyze the cost of these initiatives and should coordinate it with the needs of the country’s legal system. The challenge for the company will be how to adjust its corporate governance strategy according to the needs and demands of the country’s legal system in which the company operates to improve its performance. The regulators should ensure a fit between the specifics of the national legal and institutional environment and corporate governance standards and practices.

This paper aims to explore the parental role in children’s food socialization. More specifically, it explores how the legacy of the past (i.e. experiences from the participant’s own childhood) works to inform how parents, in turn, socialize their own children within the context of food, drawing on theories of consumer socialization, intergenerational influence and emotional reflexivity.

To seek further understanding of how temporal elements of intergenerational influence persist (through the lens of emotional reflexivity), the authors collected qualitative and interpretative data from 30 parents from the UK using a combination of existential–phenomenological interviews, photo-elicitation techniques and accompanied grocery shopping trips (observational interviews).

Through intergenerational reflexivity, parents are found to make a conscious effort to either “sustain” or “disregard” particular food practices learnt from the previous generation with their children (abandoning or mimicking the behaviours of their own parents within the context of food socialization). Factors contributing to the disregarding of food behaviours (new influencer, self-learning and resistance to parental power) emerge. A continuum of parents is identified, ranging from the “traditionalist” to “improver” and the “revisionist”.

By adopting a unique approach in exploring the dynamic of intergenerational influence through the lens of emotional reflexivity, this study highlights the importance of the parental role in socializing children about food, and how intergenerational reflexivity helps inform parental food socialization practices. The intergenerational reflexivity of parents is, thus, deemed to be crucial in the socialization process.

Corporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must address multiple stakeholders’ interests to increase firm value. This study aims to investigate the effect of CSR on firm value. This study also examines the mediating role of enterprise risk management (ERM) and the moderating influence of corporate governance (CG) in this CSR-firm value relationship.

The sample of the study comprises 119 Pakistan Stock Exchange (PSX) listed firms and the study covers the period from 2010 to 2021. The corporate social responsibility performance has been quantified across five dimensions. These aspects are product, environment, employee relations, diversity and community. Four proxies i.e. strategy, operation, reporting and compliance, have been used to measure ERM. The governance quality of the sample companies was evaluated using the governance index, which included 29 governance provisions. The authors used the dynamic panel data technique (system-GMM) is used to achieve the objectives of the study. Furthermore, a firm’s engagement in CSR activities can also be measured through a multinational financial approach to check the robustness of the result.

Based on the regression analysis, the authors discovered that CSR was positively connected with firm value, validating the stakeholder view of CSR. Furthermore, following Baron and Kenny’s (1986) mediation technique, the findings confirm that ERM mediates this association. These results are robust by using the bootstrapping tests by Preacher and Hayes (2004). Furthermore, the result shows that corporate governance (CG) is positively connected with firm performance, and this relationship is strengthened in the presence of an effective governance system in the organization.

This study provides useful insights to regulators, investors and policymakers to consider CSR as a value-enhancing factor and encourage the development of enterprise risk management and compliance with CG mechanisms to improve firm value.

The presented analysis strengthens the existing CSR–firm value relationship by analyzing the mediating and moderating roles of ERM and CG, which have not yet been tested, particularly in the context of Pakistan.

This study aims to compare the different effects of the 2008 economic crisis on companies’ corporate social performance (CSP) in coordinated market economies (CMEs) and liberal market economies (LMEs).

This paper mobilizes a pluralistic theoretical framework that borrows from neo-institutional and corporate governance theories to compare the impacts of the 2008 economic crisis on long-term CSP in an international context. Based on the longitudinal database of Vigeo Eiris (2004–2015), the panel was decomposed between two models of capitalism (LME and CME). For each model, this paper conducted a series of regressions, taking into account the longitudinal nature of the data using estimates based on generalized estimating equations (Liang and Zeger, 1986).

The paper shows that the economic crisis prompted companies operating in LMEs and CMEs to reorient their corporate social responsibility (CSR) practices in quite different ways during the four-year period that the crisis lasted, as well as the succeeding four-year post-crisis period. While CSR was perceived in LMEs as a threat during the crisis period because of the additional costs it generated, it offered CME companies a way of redefining how they relate to the rest of society, with their goal becoming the creation of greater shared value.

The results are dependent from the data, and specifically from the Vigeo Eiris database. It would be interesting to extrapol this kind of research with the use of other CSP/environmental, social and governance (ESG) databases as Morgan Stanley Capital International, Sustainalytics or RepRisk, to compare and conclude more globally on tendencies. Another limitation relates to the binary nature of Hall and Soskice’s (2001) typology, with its neo-institutionalist inspiration, that puts Continental European and social-democratic models of capitalism on the same plane.

This study teaches managers, analysts and policymakers that CSR can be a powerful strategic lever capable of remedying the harmful effects that economic crises have in both LMEs and CMEs, notwithstanding the cultural, socio-economic and political differences between these models of capitalism. Economic and social crises must help companies to rethink and revisit their business models and CSR practices to subsequently implement sustainability strategies more in sync with the values forced upon them by the economic systems to which they belonged but also by all their stakeholders.

From a managerial standpoint, this study allows practitioners to consider CSR as an opportunity to rethink their strategy and business models in a period of crisis, and no more a threat that could reduce the economic performance in increasing the costs, and thus, the cost of financing.

After reading the literature on the topic, this paper clearly thinks about the high degree of contribution of the paper, as the topic is not so developed and that the study implies several contributions. First, from a theoretical level, the study differs from previous research studies insofar as it compares the impacts of the economic crisis on companies’ CSP in CMEs and LMEs using a theoretical framework that operationalizes both contractual and neo-institutional theories. Second, from a methodological standpoint, the approach using an ESG data provider known worldwide (Vigeo Eiris) has not been down yet. Third, on a managerial level, the present study teaches managers, analysts and policymakers that CSR can be a powerful strategic lever capable of remedying the harmful effects that economic crises have in both LMEs and CMEs, notwithstanding the cultural, socio-economic and political differences between these models of capitalism.