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Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.

Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.

Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.

The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.

The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.

The purpose of this study is to provide a bidimensional perspective to study the role that diversity and occupation play in corporate social responsibility (CSR).

Five big American companies were selected from a ranking carried out by a globally recognised website for finding flexible and inclusive jobs (www.flexjob.com). After a gap evaluation, content analysis and click analysis were carried out on the institutional websites.

This analysis provides insight into best practices for inducing employees to select inclusive and non-toxic working environments.

Owing to its original application of game-based inclusiveness, the limited cases and exploratory research approach should be considered as limits of the study.

The research illustrates the internal relevance of sustainability and diversity, creating best practices for bidimensional CSR by matching the offer of and demand for social-inclusive recruitment and employment.

In pursuit of Sustainable Development Goal No.10, regarding reduction of inequalities, games as an inclusive practice could be used to avoid toxic work environments and promote well-being in the workplace.

The COVID-19 pandemic has generated a crisis that has hit the European economy and the currently existing systems. To cope with the crisis, Europe has started an investment aiming the energy transition and crisis. Portugal, Spain and Greece have received the approval of their National Recovery Plans from the European Commission, with a definition of spending up to 2026 through the European Union (EU) Next Generation Found. The study investigates whether the Green Deal policies are relaunched by the plans financed and whether the pandemic has changed and conditioned the priorities of the energy transaction. The study uses the lens of corporate social responsability (CSR) and relapse measurable across the Sustainable Development Goals (SDGs).

The Green Deal policies supported by new European investments in the three countries were analyzed through a content analysis (CA) technique to investigate the associated practical and theoretical elements.

The energy theme has a relevance compared to other issues in the investment plans envisaged in Greece, Portugal and Spain. The analysis highlights energy efficiency, sustainable energy and reduction of consumption among the main themes. Energetically, sustainable building plays a central role. The study highlights the relationship between Green Deal policies, CSR, SDGs and management tools adopted.

The study strengthens the relationship between the Green Deal, CSR and SDGs by identifying policies that have already been implemented and theoretical and practical gaps on which politicians and scholars will have to investigate and support in the process of development and continuity of the identified pillars.

In the context of organizational change, identifying, and organizing the various roles of change agents remains a challenge for practitioners and scholars alike. This chapter examines how different agents can enable an effective change process. Empirical evidence from three hospitals illustrates the process of transformation and its underlying arrangements to identify agents and their roles. The findings underline the importance of designing a coherent system of agents, determining where they come from, their role during the process, and how this may change throughout the change process. Managerial choices in the cases are discussed, leading to implications for theory and practice.

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

Strategy scholars have theorized that a firm's strategic leaders play an important role in firm dynamic capabilities (DCs). However, little research to date has studied how leaders shape the development of DCs. This inductive theory-building study sheds new light on the multilevel architecture of DCs by uncovering that the three core DCs – sensing, seizing, and reconfiguring – operate through distinct individual, group, and organizational processes. Further, the role of strategic leadership is critical as organizational processes create DCs only when they are purposefully designed by firms' strategic leaders to enable change and opportunity pursuit. Whether strategic leaders design processes for change and opportunity pursuit, in turn, reflects the extent to which they view change as positive and desirable. Our insights about the role of strategic leaders' positive attitude toward change as an important aspect of firm DCs uncover new interconnections between strategic leadership, organizational design, and the micro-foundations of DCs. Collectively our findings about the role of positive attitude toward change, the purposeful design of processes for change, and the varying manifestations of these processes at different levels of analysis reveal the coupling of strategic and organizational processes in enabling strategic dynamism and change.

The term neurodiversity is used to discuss human neurological variation, differences in human cognition, and a social movement that aims to change the way that society views and responds to people who are neurodivergent. While the cognitive differences associated with autism are often discussed in terms of deficits, in recent years autistic autism researchers have been reframing autistic cognition from a neurodiversity-affirming lens that illuminates autistic strengths. Based on characteristics of autistic cognition from a neurodiversity-affirming perspective, this chapter describes neurodiversity-affirming autistic social entrepreneurship and systems thinking approaches and argues that all autistic-owned and -led businesses that align with the mission of the neurodiversity movement are by definition social enterprises. It is hoped that this chapter will assist in reframing autistic cognition from its current deficit conception and encourage the development of business support services that are more appropriate for autistic social entrepreneurs.

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

The purpose of this article is to analyse the role of resistance at team level in a change project focused on the maintenance activities of a high reliability organisation (HRO) that operates in the electricity distribution field.

A grounded theory is built, analysing a large dataset of material (project reports, processes descriptions, internal memos and presentations), direct observation and semi‐structured interviews.

The paper documents a model where resistance has evolved over time. Differentiated responses to change of employees during the project and also different forms of resistance are observed. The outcome of the analysis shows the positive role of mindful inertia in the change project.

Outcomes are, by the nature of the research, deeply rooted in the context and the study is focused on a specific service of an organisation that is high reliability‐oriented. Future studies should look at whether these insights are also relevant for other organisations.

Mindful inertia can prove useful in achieving better performances in implementing change.

With respect to the existing literature, the paper shows that in HROs acceptance of change and mindful resistance to that change interacts to improve the outcome process. Resistance, under certain conditions, can provide the very insights needed to implement change.