Search Results (1,587)

This study evaluates the effectiveness of the B Impact Assessment (BIA) as a catalyst for integrating sustainability into industrial firms through a qualitative case study of LC Paper, the first B Corp-certified tissue manufacturer globally and a pioneer in applying BIA in the pulp and paper sector. Based on semi-structured interviews, organizational documents, and direct observation, this study examines how BIA influences corporate governance, environmental practices, and stakeholder engagement. The findings show that BIA fosters structured goal setting and the implementation of measurable actions aligned with environmental stewardship, social responsibility, and economic resilience. Tangible outcomes include improved stakeholder trust, internal transparency, and employee development, while implementation challenges such as resource allocation and procedural complexity are also reported. Although the single-case design limits generalizability, this study identifies mechanisms transferable to other firms, particularly those in environmentally intensive sectors. The case studied also illustrates how leadership commitment, participatory governance, and data-driven tools facilitate the operationalization of sustainability. By integrating stakeholder and institutional theory, this study contributes conceptually to understanding certification frameworks as tools for embedding sustainability. This research offers both theoretical and practical insights into how firms can align strategy and impact, expanding the application of BIA beyond early adopters and into traditional industrial contexts. Full article

This study examines the progress, challenges, and successes in implementing Sustainable Development Goal 12 (SDG12), focusing on responsible consumption and production, using Qatar as a case study. The State has integrated Sustainable Consumption and Production (SCP) into national policies, established coordination mechanisms, and implemented action plans aligned with SDG12 targets. Achievements include renewable energy adoption, waste management reforms, and sustainable public procurement, though challenges persist in rationalizing fossil fuel subsidies, addressing data gaps, and enhancing corporate sustainability reporting. Efforts to reduce food loss and waste through redistribution programs highlight the country’s resilience, despite logistical obstacles. The nation has also advanced hazardous waste management, environmental awareness, and sustainable tourism policies, though gaps in data systems and policy coherence remain. Qatar’s approach provides a valuable local-to-global example of balancing resource-dependent economies with sustainability goals. Its strategies and lessons offer potential adaptability for other nations, especially those facing similar challenges in achieving SDG12. By strengthening data systems, enhancing policy integration, and fostering regional and international cooperation, Qatar’s efforts underscore the importance of aligning economic growth with environmental stewardship, serving as a blueprint for global sustainability initiatives. Full article

The highway and bridge industry is facing persistent challenges related to the high turnover of technical personnel, which poses risks to the continuity and sustainability of infrastructure development. Although Geographic Information System (GIS) training has increasingly been advocated as a strategy to stabilize the workforce, its practical application remains relatively limited across China. Drawing on the Conservation of Resources (COR) theory, this study examines whether GIS training is associated with lower turnover intention among technical staff, potentially through enhanced perceptions of career growth and reduced work-related anxiety. Based on 412 valid responses—primarily from technical personnel employed by major infrastructure enterprises such as regional subsidiaries of the China Communications Construction Group (CCCG) and China State Construction Engineering Corporation (CSCEC)—the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the proposed relationships. The findings indicate that GIS training is negatively associated with turnover intention, with career growth partially mediating this association. Additionally, work anxiety moderates the relationship, such that the link between GIS training and turnover intention appears weaker under higher levels of anxiety. This research contributes to bridging the gap between training practices and theoretical understanding, offering insights to inform workforce retention strategies in technology-intensive industries. Full article

This study uses financial data from 872 Chinese listed companies (2018–2022). It tests the triple dividend effect and threshold effect of China’s environmental protection tax (EPT) using high-dimensional fixed effects models and panel threshold models. We document that (1) EPT creates an environmental dividend for Chinese listed companies. It significantly reduces pollution emissions. A 1-unit tax increase reduces LnTPPE by 2.5%. (2) EPT creates a significant innovation dividend. It forces enterprises to improve the quality of authorized patents. A 1-unit tax increase raises patent technological complexity by 0.79%. (3) EPT creates an economic dividend. It significantly improves firm performance. A 1-unit tax increase raises relative corporate revenue by 38.1%. (4) EPT exerts significant threshold effects on micro-level triple dividend outcomes among Chinese listed companies. A heterogeneity analysis shows significant differences in threshold effects between non-heavily polluting and heavily polluting industries. This study confirms that China’s EPT generates a micro-level triple dividend effect alongside coexisting threshold effects for listed companies. This provides literature references for China to design and implement differentiated policies and offers a quantitative empirical case for implementing globally sustainable EPT strategies. Full article

Integrating artificial intelligence (AI) and cause-related marketing has reshaped corporate social responsibility practices while triggering a conflict between technological instrumental rationality and moral value transmission. Building on the Persuasion Knowledge Model (PKM) and AI aversion literature, this research employs two experiments to reveal that AI disclosure exerts a unique inhibitory effect on consumers’ purchase intentions in cause-related marketing contexts compared to non-cause-related marketing scenarios. Further analysis uncovers a chain mediation pathway through consumer skepticism and advertisement attitudes, explaining the psychological mechanism underlying AI disclosure’s impact on purchase intentions. The study also identifies the moderating role of AI aversion within this chain model. The findings provide a new theoretical perspective for integrating AI disclosure, consumer psychological responses, and marketing effectiveness while exposing the “value-instrumentality” conflict inherent in AI applications for cause-related marketing. This research advances the evolution of the PKM in the digital era and offers practical insights for cause-related marketing enterprises to balance AI technology application with optimized disclosure strategies. Full article

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

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

Artificial Intelligence (AI) and Generative AI are transformative yet double-edged technologies with evolving risks. While research emphasises trustworthy, fair, and responsible AI by focusing on its “what” and “why,” it overlooks practical “how.” To bridge this gap in financial services, an industry at the forefront of AI adoption, this study employs a qualitative approach grounded in existing Responsible AI and Corporate Digital Responsibility (CDR) frameworks. Through thematic analysis of 15 semi-structured interviews conducted with professionals working in finance, we illuminate nine non-technical barriers that practitioners face, such as sustainability challenges, trade-off balancing, stakeholder management, and human interaction, noting that GenAI concerns now eclipse general AI issues. CDR practitioners adopt a more human-centric stance, emphasising consensus-building and “no margin for error.” Our findings offer actionable guidance for more responsible AI strategies and enrich academic debates on Responsible AI and AI-CDR symbiosis. Full article

This study examines the impact of board characteristics on capital structure decisions in the context of a transition economy, focusing on Algeria, where governance institutions are underdeveloped and the financial market remains immature. Using the Generalized Method of Moments (GMM) on a panel dataset of 120 firms over the period 2015 to 2019, we identify a U-shaped relationship between board size and leverage, and an inverted U-shaped relationship between board size and debt maturity. Furthermore, increased nationality diversity on boards is found to significantly reduce debt maturity. These findings highlight the critical role of board composition in shaping corporate financing strategies in transition economies and provide novel insights into corporate governance dynamics in a relatively underexplored institutional context. The results are particularly relevant for national entities such as COSOB and Hawkama El Djazaïr and may guide banking sector practices by promoting the integration of board governance criteria into credit evaluation processes. Full article

Social network platforms have a big impact on the development of companies by influencing clients’ behaviors and sentiments, which directly affect corporate reputations. Analyzing this feedback has become an essential component of business intelligence, supporting the improvement of long-term marketing strategies on a larger scale. The implementation of powerful sentiment analysis models requires a comprehensive and in-depth examination of each stage of the process. In this study, we present a new comparative approach for several feature extraction techniques, including TF-IDF, Word2Vec, FastText, and BERT embeddings. These methods are applied to three multilingual datasets collected from hotel review platforms in the tourism sector in English, French, and Arabic languages. Those datasets were preprocessed through cleaning, normalization, labeling, and balancing before being trained on various machine learning and deep learning algorithms. The effectiveness of each feature extraction method was evaluated using metrics such as accuracy, F1-score, precision, recall, ROC AUC curve, and a new metric that measures the execution time for generating word representations. Our extensive experiments demonstrate significant and excellent results, achieving accuracy rates of approximately 99% for the English dataset, 94% for the Arabic dataset, and 89% for the French dataset. These findings confirm the important impact of vectorization techniques on the performance of sentiment analysis models. They also highlight the important relationship between balanced datasets, effective feature extraction methods, and the choice of classification algorithms. So, this study aims to simplify the selection of feature extraction methods and appropriate classifiers for each language, thereby contributing to advancements in sentiment analysis. Full article

This study presents a computational analysis of industry-specific advertising message strategies through the theoretical lens of the FCB (Foote, Cone & Belding) grid framework. Leveraging the AiSAC (AI Analysis System for Ad Creation) system developed by the Korea Broadcast Advertising Corporation (KOBACO), we analyzed 27,000 Korean advertisements across five major industries using advanced machine learning techniques. Through Latent Dirichlet Allocation topic modeling with a coherence score of 0.78, we identified five distinct message strategies: emotional appeal, product features, visual techniques, setting and objects, and entertainment and promotion. Our computational analysis revealed that each industry exhibits a unique “message strategy fingerprint” that significantly discriminates between categories, with discriminant analysis achieving 62.7% classification accuracy. Time-series analysis using recurrent neural networks demonstrated a significant evolution in strategy preferences, with emotional appeal increasing by 44.3% over the study period (2015–2024). By mapping these empirical findings onto the FCB grid, the present study validated that industry positioning within the grid’s quadrants aligns with theoretical expectations: high-involvement/think (IT and Telecom), high-involvement/feel (Public Institutions), low-involvement/think (Food and Household Goods), and low-involvement/feel (Services). This study contributes to media science by demonstrating how computational methods can empirically validate the established theoretical frameworks in advertising, providing a data-driven approach to understanding message strategy patterns across industries. Full article

From the perspective of credit ratings, this paper studies the impact of air pollution on corporate credit costs and the impact mechanism. Based on 2007–2022 data on A-share listed companies in the Chinese capital market, this paper uses a two-way fixed effects model to examine the impact of air pollution on corporate credit costs and the impact mechanism. The results show that air pollution increases the credit costs for enterprises because air pollution affects the sentiment of rating analysts, leading them to give more pessimistic credit ratings to enterprises located in areas with severe air pollution. The moderating effect analysis reveals that the effect of air pollution on the increase in corporate credit costs is more pronounced for high-polluting industries, manufacturing industries, and regions with weaker bank competition. Further analysis reveals that in the face of rising credit costs caused by air pollution, enterprises tend to adopt a combination strategy of increasing commercial credit financing and reducing the commercial credit supply to cope. Although this response behavior alleviates corporations’ own financial pressure, it may have a negative effect on supply chain stability. This paper provides new evidence that reveals that air pollution is an implicit cost in the capital market, enriching research in the fields of environmental governance and capital markets. Full article

In higher education, the employability and entrepreneurship services play an essential role in the labor market insertion of graduates. The management of public relations promotes institutional projection, the creation of networks with companies, and the dissemination of initiatives to strengthen professional skills. This research analyzes how the communication strategies of Andalusian public universities improve employability and encourage entrepreneurship. A methodological triangulation is used: literature review, analysis of social networks with Fanpage Karma, and study of corporate websites. The results show a focus on counseling, training, workshops, job fairs, and networking events, strengthening the brand of universities and their commitment to the professional development of students. Full article

Procedural physician-scientists have made significant contributions to medicine and science, with twelve proceduralists receiving a Nobel Prize. Unfortunately, several systemic challenges have jeopardized the existence, let alone the flourishing, of procedural physician-scientists: the widening gap in the National Institutes of Health salary cap, decreasing funding from nonfederal public and private agencies, and shifting priorities among U.S. hospitals, payers, and policymakers toward relative value unit productivity-based compensation and fee-for-service models. Additional pressures include prolonged training pathways and the need to maintain clinical continuity. Adopting a team science approach may offer a powerful strategy to mitigate these competing demands, support rigorous scientific inquiry, and address the growing complexity of biomedical research. Concerted efforts by the federal government, policymakers, corporations, institutions, and procedural departments will also be crucial to restoring the vitality of this diminishing workforce. Full article