Search Results (904)

This paper explores the intervening role in SEP performance of corporate environmental, cultural, and ethnic activities (ECEAs) and diversity, equity, inclusion, and social initiatives (DEISIs) on blockchain adoption (BCA) strategy, particularly useful in the Western Balkans (WB), which demands transparency due to extended fraud and ethnic complexities. In this domain, a question has been raised: In BCA strategies, is there any correlation between SEP performance and ECEAs and DEISIs in a mediating role? A serial mediation model was tested on a dataset of 630 WB and EU companies, and the research conceptual model was validated by CFA (Confirmation Factor Analysis), and the SEM (Structural Equation Model) fit was assessed. We found a statistically sound (significant, positive) correlation between BCA and ESG success performance, especially in the innovation and integrity ESG performance success indicators, when DEISIs mediate. The findings confirmed the influence of technology, and environmental, cultural, ethnic, and social factors on BCA strategy. The findings revealed some important issues of BCA that are of worth to WB companies’ managers to address BCA for better performance. This study adds to the literature on corporate blockchain transformation, especially for organizations seeking investment opportunities in new international markets to diversify their assets and skill pool. Furthermore, it contributes to a deeper understanding of how DEI initiatives impact the correlation between business transformation and socioeconomic performance, which is referred to as the “social impact”. Full article

Recent theoretical and empirical studies highlight that information asymmetry and owner–manager conflict of interest can distort corporate investment decisions. Building on this premise, we hypothesize that superior environmental, social, and governance (ESG) performance mitigates these frictions by (H1) alleviating financing constraints and (H2) intensifying external analyst scrutiny. To test these hypotheses, we examine all Shanghai and Shenzhen A-share non-financial firms from 2009 to 2023. Using panel fixed-effects and two-stage least squares with an industry–province–year instrument, we find that higher ESG performance significantly reduces investment inefficiency; the effect operates through both lower financing constraints and greater analyst coverage. Heterogeneity analyses reveal that the improvement is pronounced in small non-state-owned, non-high-carbon firms but absent in large state-owned high-carbon emitters. These findings enrich the literature on ESG and corporate performance and offer actionable insights for regulators and investors seeking high-quality development. Full article

Due to globalization, companies are exposed to a culturally diversified workforce; therefore, great emphasis is placed on identifying the most effective leadership style that would be able to manage such a workforce. Although numerous studies have attempted to identify successful leadership styles in different cultural settings, none have focused on the perceptions of top managers who work in multinational corporations (MNCs) in culturally diversified surroundings. Thus, our research attempts to identify the most preferred leadership style and characteristics from the perspective of top managers in MNCs in the United Arab Emirates (UAE). The 13 leadership characteristics analyzed in this study were generated from the 21 characteristics found by Global Leadership and Organizational Behavior Effectiveness (GLOBE) research. The participants, top managers in MNCs, needed to evaluate leadership styles by considering leadership characteristics. To ensure the objectiveness of the study, we analyzed their answers by applying the Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. The results indicated that the most preferred leadership characteristics were visionary, inspirational, collaborative team-oriented, and performance-oriented. Moreover, the transformational leadership style emerged as the most preferred leadership style. The study’s findings show that top managers believe that employees in MNCs in the UAE seek a leader with a vision who will inspire, motivate, and help them fulfill their true potential. Full article

Radio Frequency Identification (RFID) technology is widely applied in various scenarios, including logistics tracking, supply chain management, and target monitoring. In these contexts, the malicious cloning of legitimate tag information can lead to sensitive data leakage and disrupt the normal acquisition of tag information by readers, thereby threatening personal privacy and corporate security and incurring significant economic losses. Although some efforts have been made to detect cloning attacks, the presence of missing tags in RFID systems can obscure cloned ones, resulting in a significant reduction in identification efficiency and accuracy. To address these problems, we propose the block-based cloned tag identification (BCTI) protocol for identifying cloning attacks in the presence of missing tags. First, we introduce a block indicator to sort all tags systematically and design a block mechanism that enables tags to respond repeatedly within a block with minimal time overhead. Then, we design a superposition strategy to further reduce the number of verification times, thereby decreasing the execution overhead. Through an in-depth analysis of potential tag response patterns, we develop a precise method to identify cloning attacks and mitigate interference from missing tags in probabilistic cloning attack scenarios. Moreover, we perform parameter optimization of the BCTI protocol and validate its performance across diverse operational scenarios. Extensive simulation results demonstrate that the BCTI protocol meets the required identification reliability threshold and achieves an average improvement of $24.01\%$ in identification efficiency compared to state-of-the-art solutions. Full article

The digital business environment is rapidly evolving with advancements in information technology (IT), increasing the risk of information security incidents. Grounded in the resource-based view and in contingency theory, this study adopts a different approach from prior research by conceptualizing security management activities not as mere risk control mechanisms, but as strategic innovation drivers that can enhance corporate performance (sales revenue and operating profit). The authors develop a research model with six independent variables, including internal and external security management activities, CISO role configuration (independent or dual-role with CIO), and investment levels in IT and information security. The dependent variables include sales revenue and operating profit, with ISMS or ISO certification as a moderating variable. Using information security (IS) disclosures and financial data from 545 Korean firms that have reported their security management activities to the Ministry of Science and ICT, multiple regression and moderation analyses reveal that high IT investment negatively impacts performance, but this effect is mitigated when formal security systems, like ISMS or ISO, are in place. The results suggest that integrating recognized security frameworks into management strategies can enhance both innovation and financial outcomes, encouraging a proactive approach to security management. Full article

Background: Sustainability in supply chain management (SCM) practices is becoming increasingly important as environmental responsibility and social concerns, as well as enterprises’ competitiveness in terms of innovation, risk, and economic performance, become increasingly urgent. This paper aims to identify and prioritize concepts for implementing sustainable supply chains, drawing on sustainable supply chain management (SSCM) and green supply chain management (GSCM) techniques. Corporate supply chain managers across various industries, markets, and supply chain segments brainstormed management practices to enhance the sustainability of their supply chains. Four industry sectors were surveyed across five different value chain segments. Methods: A group concept mapping (GCM) approach incorporating multi-dimensional scaling (MDS) and hierarchical cluster analysis (HCA) was used. A hierarchy of practices is proposed, and hypotheses are developed about achievability and impact. Results: A decision-making matrix prioritizes eight solution concepts based on two axes: impact (I) and ease of implementation (EoI). Conclusions: Eight concepts are prioritized based on the optimal effectiveness of implementing the solutions. Pattern matching reveals differences between emerging and developed markets, as well as supply chain segments, that decision-makers should be aware of. By analyzing supply chains from a multi-part perspective, this research goes beyond empirical studies based on a single industry, geographic region, or example case. Full article

This study investigates how Greek professionals formulate upward requests and simultaneously manage rapport and workplace identity within hierarchical exchanges. The data comprise 400 written requests elicited through a discourse–completion task from 100 participants, supplemented by follow-up interviews. Integrating pragmatic perspectives on request mitigation with Spencer-Oatey’s Rapport-Management model and a social constructionist perspective on identity, the analysis reveals a distinctive “direct-yet-mitigated” style: syntactically direct head acts (typically want- or need-statements) various mitigating devices. This mitigation enables speakers to preserve superiors’ face, assert entitlement, and invoke shared corporate goals in a single move. Crucially, rapport work is intertwined with identity construction. Strategic oscillation between deference and entitlement projects four recurrent professional personae: the deferential subordinate, the competent and deserving employee, the cooperative team-player, and the rights-aware negotiator. Speakers shift among these personae to calibrate relational distance, demonstrating that rapport management functions not merely as a politeness calculus but as a resource for dynamic identity performance. This study thus bridges micro-pragmatic choices and macro social meanings, showing how linguistic mitigation safeguards interpersonal harmony while scripting desirable workplace selves. Full article

China’s internal control framework follows the Committee of Sponsoring Organizations (COSO) framework, emphasizing enterprise risk management and encompassing financial reporting, operations, compliance, and strategies. The authors review research that uses the COSO-based Internal Control Index to assess internal control quality among all publicly listed firms in China. Unlike the binary classification of internal control weaknesses under the Sarbanes-Oxley Act Section 404, this continuous index captures more nuanced variations in internal control effectiveness and provides two key advantages over traditional assessment of internal control over financial reporting (ICFR). First, while financial reporting can enhance a firm’s monitoring and decision-support systems, the underlying information is determined by operations. Thus, internal control over operations has a greater impact on a firm’s performance than ICFR. While U.S.-based research argues that the effects of ICFR extend to operations, the COSO-based index includes operational controls, allowing for a more direct study of internal control effects. Second, many U.S. corporations fail to report internal control weaknesses, particularly during misstatement years. In contrast, the COSO-based index, compiled by independent scholars, avoids managerial incentives to withhold negative internal control information. Covering institutional background and research evidence from China, the authors survey a wide range of internal control studies related to various aspects of enterprise risk management, such as earnings quality, crash risk, stock liquidity, resource extraction, cash holdings, mergers and acquisitions, corporate innovation, receivable management, operational efficiency, tax avoidance, and diversification strategy. Full article

In an era where sustainable development is increasingly a core strategic issue for businesses, how top management, as the architects of corporate strategy, can achieve a synergy of economic, social, and environmental benefits through internal management mechanisms to promote corporate sustainability is a central focus for both academia and practice. This study aims to explore how Executive Cognitive Flexibility (CF) influences Firm Performance and to uncover the mediating effects of Non-market Strategy. We use panel data from Chinese A-share listed companies between 2016 and 2022 to examine and empirically analyze this mechanism. Our findings indicate that CF has a positive impact on Firm Performance. This relationship is realized through the pathway of Non-market Strategy, specifically manifesting as a reduction in Corporate Social Responsibility (CSR) and an increase in Corporate Political Activity (CPA). Further analysis reveals that the impact of executive cognitive flexibility on firm performance is differentially influenced by internal and external environmental contexts. The findings of this study provide important practical insights and policy recommendations for companies on cultivating executive cognitive flexibility, optimizing non-market strategies, and enhancing firm performance in various internal and external environments. Full article

Accurate plant species identification in desert grasslands using hyperspectral data is a critical prerequisite for large-scale, high-precision grassland monitoring and management. However, due to prolonged overgrazing and the inherent ecological vulnerability of the environment, sericite–Artemisia desert grassland has experienced significant ecological degradation. Therefore, in this study, we obtained spectral images of the grassland in April 2022 using a Soc710 VP imaging spectrometer (Surface Optics Corporation, San Diego, CA, USA), which were classified into three levels (low, medium, and high) based on the level of participation of Seriphidium transiliense (Poljakov) Poljakov and Ceratocarpus arenarius L. in the community. The optimal index factor (OIF) was employed to synthesize feature band images, which were subsequently used as input for the DeepLabv3p, PSPNet, and UNet deep learning models in order to assess the influence of species participation on classification accuracy. The results indicated that species participation significantly impacted spectral information extraction and model classification performance. Higher participation enhanced the scattering of reflectivity in the canopy structure of S. transiliense, while the light saturation effect of C. arenarius was induced by its short stature. Band combinations—such as Blue, Red Edge, and NIR (BREN) and Red, Red Edge, and NIR (RREN)—exhibited strong capabilities in capturing structural vegetation information. The identification model performances were optimal, with a high level of S. transiliense participation and with DeepLabv3p, PSPNet, and UNet achieving an overall accuracy (OA) of 97.86%, 96.51%, and 98.20%. Among the tested models, UNet exhibited the highest classification accuracy and robustness with small sample datasets, effectively differentiating between S. transiliense, C. arenarius, and bare ground. However, when C. arenarius was the primary target species, the model’s performance declined as its participation levels increased, exhibiting significant omission errors for S. transiliense, whose producer’s accuracy (PA) decreased by 45.91%. The findings of this study provide effective technical means and theoretical support for the identification of plant species and ecological monitoring in sericite–Artemisia desert grasslands. Full article

This study explores the relationship between institutional shareholders and climate-related disclosure (CRD) and how sustainability committees influence this relationship among publicly listed Malaysian firms. For the analysis, 990 firm-year observations were studied from 198 highly polluting firms from 2021 to 2024. A strong CRD index was designed using the recognized climate reporting frameworks and well-grounded literature to assess the level of climate-related disclosure. Fixed-effects and hierarchical panel regression models show that CRD increases when institutional investor ownership increases, meaning firms with more institutional investors disclose more information on climate-related topics. In addition, a sustainability committee at the board level greatly improves this relationship by highlighting the positive impact of strong internal governance. As a result, such committees establish climate management and improve communication with investors, making the firm’s actions more transparent. The findings of this study are consistent with agency and legitimacy theories because institutional investors assist in monitoring firms’ environmental performance, and sustainability committees help the company maintain these standards internally. Further, this study helps grow the understanding of corporate governance (CG) and sustainability by pointing out that the presence of institutional owners and sustainability committees can promote openness about climate matters. Accordingly, these findings can guide policymakers, investors, and business leaders in boosting responsible environmental reporting and sustainable business practices in developing countries. Full article

With the continuous expansion of global trade, achieving sustainable maritime transport optimization and operations has become a key strategic direction for transforming maritime transport companies. To summarize the current state of research and identify emerging trends in sustainable maritime transport optimization and operations, this study systematically examines representative studies from the past decade, focusing on three dimensions, technology, management, and policy, using data sourced from the Web of Science (WOS) database. Building on this analysis, potential avenues for future research are suggested. Research indicates that the technological field centers on the integrated application of alternative fuels, improvements in energy efficiency, and low-carbon technologies in the shipping and port sectors. At the management level, green investment decisions, speed optimization, and berth scheduling are emphasized as core strategies for enhancing corporate sustainable performance. From a policy perspective, attention is placed on the synergistic effects between market-based measures (MBMs) and governmental incentive policies. Existing studies primarily rely on multi-objective optimization models to achieve a balance between emission reductions and economic benefits. Technological innovation is considered a key pathway to decarbonization, while support from governments and organizations is recognized as crucial for ensuring sustainable development. Future research trends involve leveraging blockchain, big data, and artificial intelligence to optimize and streamline sustainable maritime transport operations, as well as establishing a collaborative governance framework guided by environmental objectives. This study contributes to refining the existing theoretical framework and offers several promising research directions for both academia and industry practitioners. Full article

As Chinese firms play pivotal roles in global supply chains, multinational corporations face increasing pressure to ensure ESG accountability across their sourcing networks. Current ESG rating systems lack transparency in incorporating China’s unique industrial, economic, and cultural factors, creating reliability concerns for stakeholders managing supply chain sustainability risks. This study develops an explainable artificial intelligence framework using SHAP and permutation feature importance (PFI) methods to predict the ESG performance of Chinese firms. We analyze comprehensive ESG data of 1608 Chinese listed companies over 13 years (2009–2021), integrating financial and non-financial determinants traditionally examined in isolation. Empirical findings demonstrate that random forest algorithms significantly outperform multivariate linear regression in capturing nonlinear ESG relationships. Key non-financial determinants include patent portfolios, CSR training initiatives, pollutant emissions, and charitable donations, while financial factors such as current assets and gearing ratios prove influential. Sectoral analysis reveals that manufacturing firms are evaluated through pollutant emissions and technical capabilities, whereas non-manufacturing firms are assessed on business taxes and intangible assets. These insights provide essential tools for multinational corporations to anticipate supply chain sustainability conditions. Full article

Achieving the dual carbon goal and addressing escalating environmental challenges requires that manufacturing enterprises in China must pursue sustainability via green innovation strategies. A key rationale for green innovation is to overcome boundaries and acquire knowledge through boundary-spanning search. Additionally, leveraging artificial intelligence (AI) capabilities provides technical support throughout the innovation process. Thus, both boundary-spanning search and AI capabilities are crucial for achieving sustainability objectives. Drawing on organizational search and knowledge management theories, this paper aims to analyze how dual boundary-spanning search affects sustainability performance and green innovation. It also examines the moderating role of AI capabilities and constructs a moderated mediation model. We analyzed questionnaire data collected from 171 Chinese manufacturing companies over a 13-month period, employing hierarchical regression and bootstrap sampling methods using SPSS 27.0. Our findings reveal that both prospective and responsive boundary-spanning searches significantly enhance corporate sustainability performance. Furthermore, green innovation acts as a positive partial mediator between dual boundary-spanning search and corporate sustainability performance. Notably, AI capabilities positively moderate the relationship between dual boundary-spanning search and green innovation. They also strengthen the mediating effect of green innovation on the link between dual boundary-spanning search and corporate sustainability performance. Based on these findings, more resources should be allocated to boundary-spanning search while encouraging enterprises to pursue green innovation and develop AI capabilities. These efforts will provide robust support for sustainability performance in the manufacturing sector. Full article

Objective: There is growing interest in analyzing whether ethical climates influence the emotional states of organizational members. For this reason, the main objective of this study is to evaluate the relationship between a benevolent ethical climate, emotional exhaustion, and depersonalization, taking into account the mediating effect of job autonomy. Methodology: To evaluate the research hypotheses, data were collected from 448 people belonging to six organizations in the Colombian electricity sector. Statistical analysis was performed using two structural equation models (SEMs). Results: The results show that a benevolent climate and its three dimensions (friendship, group interest, and corporate social responsibility) mitigate the negative effect of emotional exhaustion and depersonalization. A work environment focused on people and society triggers positive moods that prevent the loss of valuable psychological resources. On the other hand, job autonomy is a mechanism that has a direct impact on the emotional well-being of employees. Therefore, being able to intentionally direct one’s own sources of energy and motivation prevents an imbalance between resources and demands that blocks the potential effect of emotional exhaustion and depersonalization. Practical implications: This study has important practical implications. First, an ethical climate that seeks to build a caring environment needs to strengthen emotional communication among employees through a high perception of support. Second, organizations need to grow and achieve strategic objectives from a perspective of solidarity. Third, a benevolent ethical climate needs to be nurtured by professionals with a clear vocation for service and a preference for interacting with people. Finally, job autonomy must be accompanied by the necessary time management skills. Social implications: This study highlights the importance to society of an ethical climate based on friendship, group interest, and corporate social responsibility. In a society with a marked tendency to disengage from collective problems, it is essential to make decisions that take into account the well-being of others. Originality/value: This research responds to recent calls for more studies to identify organizational contexts capable of mitigating the negative effects of emotional exhaustion and depersonalization. Full article