Search Results (575)

This study examines the relationship between perceived employee environmental, social, and governance (ESG) behavior and consumer meaningfulness by exploring the mediating role of moral elevation and perceived authenticity, as well as the moderating role of consumers’ skepticism. The study draws upon the integration of self-determination theory and social cognitive theory. Prior research has often neglected the outcomes of interaction between employee behaviors and consumer perceptions. Th study used a sequential explanatory research design to understand the observable perceived ESG behaviors of the employees and the psychological outcomes of the consumers. The study involved 390 consumers from five-star hotels in Addis Ababa, Ethiopia. The data was gathered through a survey and analyzed using a structural equation model via the Smart-PLS tool. The interview data were collected from 16 frontline employees of five-star hotels and analyzed through thematic analysis. The quantitative results confirmed perceived employee ESG behavior is positively and significantly associated with consumers’ sense of meaningfulness, moral elevation, and perceived authenticity. Additionally, moral elevation and perceived authenticity significantly mediate the link between perceived employee ESG behavior and consumer sense of meaningfulness. Furthermore, consumer ESG skepticism negatively moderates the link between employee ESG behavior and both moral elevation and perceived authenticity. The qualitative study indicated that internal motivation of the company predicts employee behaviors, promoting voluntary actions to build consumers’ meaningfulness. The study advances theories and suggests implications for policymakers and managers regarding ESG behaviors among employees and the way consumers perceive them. Full article

Employee satisfaction, as a critical form of organisational social capital, represents a significant interdisciplinary topic in management and finance. A key question is whether it can be transformed into sustainable innovation momentum for corporates amid extreme crisis shocks. This study examines Chinese A-share listed corporates, utilising large-scale anonymous employee evaluation data from the Chinese employer review platform ‘KanZhun.com’, to construct corporate-level employee satisfaction indicators. Through econometric modelling, it investigates the impact of employee satisfaction on corporate innovation output during major crises and its underlying mechanisms. Findings reveal that during crises, employee satisfaction significantly enhances overall corporate innovation levels, with a particularly pronounced effect on green innovation. Mechanism analysis indicates that high employee satisfaction primarily drives innovation, especially green innovation, through two channels. These channels include reducing internal governance costs and alleviating external financing constraints. Heterogeneity tests further reveal that this effect is particularly pronounced in high-tech industries, technology-intensive sectors, non-state-owned corporates, and corporates under strong external institutional constraints or with relatively weak innovation capabilities. This study expands the theoretical boundaries of employee satisfaction’s economic value from an innovation perspective. It further provides Chinese empirical evidence for corporates seeking to enhance innovation resilience in complex environments via employee feedback and quality labour relations. Full article

Higher education institutions face a critical methodological challenge in pursuing net-zero commitments: Within the amount ofhe emissions related to Scope 3, including indirect emissions from water consumption, waste disposal, business travel, and mobility, employees commuting represents 50–92% of campus carbon footprints, yet reliable quantification remains elusive due to fragmented data collection and governance silos. The present research investigates how purposeful integration of the Home-to-Work Commuting Plan (HtWCP)—mandatory under Italian Decree 179/2021—into the Climate Neutrality Plan (CNP) could constitute an innovative strategy to enhance emissions accounting rigor while strengthening institutional governance. Stemming from the University of Genoa case study, we show how leveraging mandatory HtWCP survey infrastructure to collect granular mobility behavioral data (transportation mode, commuting distance, and travel frequency) directly addresses the GHG Protocol-specified distance-based methodology for Scope 3 accounting. In turn, the CNP could support the HtWCP in framing mobility actions into a wider long-term perspective, as well as suggesting a compensation mechanism and paradigm for mobility actions that are currently not included. We therefore establish a replicable model that simultaneously advances three institutional dimensions, through the operationalization of the Avoid–Shift–Improve framework within an integrated workflow: (1) methodological rigor—replacing proxy methodologies with actual behavioral data to eliminate the notorious Scope 3 data gap; (2) governance coherence—aligning voluntary and regulatory instruments to reduce fragmentation and enhance cross-functional collaboration; and (3) adaptive management—embedding biennial feedback cycles that enable continuous validation and iterative refinement of emissions reduction strategies. This framework positions universities as institutional innovators capable of modeling integrated governance approaches with potential transferability to municipal, corporate, and public administration contexts. The findings contribute novel evidence to scholarly literature on institutional sustainability, policy integration, and climate governance, whilst establishing methodological standards relevant to international harmonization efforts in carbon accounting. Full article

As municipalities increasingly adopt artificial intelligence (AI) and generative AI (GenAI) to automate self-service technologies (SSTs), concerns related to fairness, transparency, accountability, and citizen trust have become central to sustainable public-sector governance. While existing studies emphasize either AI adoption or high-level ethical principles, limited empirical research explains how governance mechanisms translate into user-level outcomes in municipal services, particularly in the context of emerging GenAI capabilities. This study addresses this gap by examining how governance antecedents and system design attributes shape user satisfaction, trust, and perceived fairness in AI-enabled municipal SSTs in the United Arab Emirates (UAE). A mixed-methods research design was employed, combining a comparative analysis of international and UAE AI governance frameworks with semi-structured interviews (n = 16) and a survey of municipal employees and service users (n = 272). Qualitative findings reveal persistent concerns regarding data privacy, fairness, explainability, and the absence of standardized municipal-level accountability instruments. Quantitative analysis shows that perceived helpfulness significantly increases user satisfaction, while perceived fairness strongly predicts continued usage intentions. In contrast, system responsiveness exhibits a negative association with satisfaction, highlighting an expectation–performance gap in automated service delivery. Based on these findings, the study proposes a governance–implementation–outcomes model that operationalizes ethical AI principles into measurable governance and service-design mechanisms. Unlike prior adoption-focused or purely normative frameworks, this model empirically links governance instrumentation to citizen-centered outcomes, offering practical guidance for inclusive and sustainable AI and GenAI deployment in municipal self-service systems. The findings contribute to debates on sustainable digital governance by demonstrating how ethically governed AI systems can reinforce public trust, service equity, and long-term institutional resilience. Full article

Adam Smith’s The Theory of Moral Sentiments (1759) and The Wealth of Nations (1776) offer a distinctive perspective on moral development that avoids succumbing to the limitations of capitalism and utilitarianism by supporting both moral agency and the importance of enabling structures and systems in commerce. Corruption of moral sentiments cannot be averted by enforcing only mechanical structures and systems of compliance with governance rules, regulations, and disciplinary processes to control employees. Compliance then follows a means-to-an-end logic for maximising profit, which becomes a barrier for autonomous moral development or is even incapable of moral decision-making, as suggested by Hannah Arendt. Smith’s originality lies in grounding this analysis with an affirmative view of human nature and liberty, which enables him to move beyond purely legalistic or moralistic approaches to understand and counter moral failure. Smith offers a distinctive perspective on moral development in commerce, integrating human cognition, moral philosophy, and enabling structural and systemic design that avoids the displacement of responsibility noted by Albert Bandura. For Smith, the corruption of moral sentiments is distorted by the natural need for praise from others at all costs, as opposed to praiseworthy conduct. His remedy is a two-fold process of moral education in which the impartial spectator extends the natural desire for praise to prioritise honour and integrity in behaviour that is praiseworthy. However, moral education also requires a structural social space that is not prescriptive or legalistic to enhance the freedom to develop morally by exercising the choice to strive towards ethical behaviour. In this manner, self-interest enables moral development through natural means that prioritise honourable conduct and perpetuates sympathetic sentiment in which the well-being of others is considered. Full article

Despite growing interest in sustainable supply chains, we still know relatively little about how environmental requirements transmitted from key customers along the supply chain affect firms’ productivity and long-run economic sustainability. To address this gap, we introduce the notion of green supply chain pressure, downstream customers’ explicit green and low-carbon requirements on suppliers, and examine its implications for firm-level productivity and the mechanisms involved. Using a panel of Chinese A-share listed firms over 2014–2024, we construct a novel text-based index of green supply chain pressure by combining supply-chain relationship data with MD&A disclosures of major customers. Firm-level economic sustainability is measured by Levinsohn–Petrin total factor productivity, with Olley–Pakes estimates used for robustness. Fixed-effects regressions with industry–year and city–year controls show that stronger green supply chain pressure is associated with significantly higher productivity. Mediation analysis reveals that this effect operates partly through three resource-intensive adjustment channels: (i) a higher share of green patents in total innovation, (ii) capital deepening via a higher share of digital and intelligent fixed assets in total net fixed assets, and (iii) human capital upgrading through a larger proportion of highly educated employees. Interaction models further indicate that financing constraints critically condition these gains: the productivity effect of green supply chain pressure is stronger for firms with greater financial slack, and for high-tech, green-attribute and larger firms. Overall, the results highlight supply chain-based governance as a powerful complement to formal regulation for promoting long-run economic sustainability at the firm level. Full article

Minimum wage is an important tool for reducing income inequality and supporting social welfare. Consequently, governments around the world have established minimum wage systems. As such, minimum wage policies connect distributive justice with the economy’s capacity to sustain broad-based welfare over time, placing the equity–efficiency trade-off at the center of societal sustainability. However, the micro-level impact of the minimum wage system on firms has always been an important topic for scholars. This study uses panel data from listed Chinese manufacturing firms over a period from 2005 to 2021 to construct an indicator of the minimum wage standards implemented in the firm locations. Employing the multiple linear regression model, this paper empirically examines the effects of minimum wage on labor productivity. The empirical findings demonstrate that minimum wage significantly reduced the sample firms’ labor productivity. Moreover, the negative impact of the minimum wage was primarily concentrated among non-state-owned firms, labor-intensive firms, firms operating in industries characterized by intense product market competition, firms situated in regions with strong legal protections, firms with comparatively low average employee wages, and export-oriented firms. Subsequently, this study delves into the mechanism through which minimum wage negatively affects labor productivity. We find that implementation of minimum wage leads to a reduction in corporate investment, indicating that there is no significant substitution relationship between capital and labor. These adjustment margins provide microfoundations through which statutory wage floors can influence the resilience and inclusiveness of development, indicating that the pace and design of wage increases should balance income protection with the preservation of productive capacity to support sustainable human development—grounded in steady productivity growth, equitable income distribution, and stable firm investment. Our findings contribute to a better understanding of the mechanism through which minimum wage affects labor productivity in theory, while concurrently furnishing policy insights for the optimization of the minimum wage system and maintaining sustainable societal development in practice. Full article

Whistleblowing is a key mechanism of financial governance; however, its effectiveness varies across institutional and cultural contexts. This study examines the factors influencing whistleblowing effectiveness in Qatar’s banking sector, employing an integrated model grounded in the Stimulus–Organism–Response framework and Prosocial Behavior theory. A mixed-methods design combined survey data from 354 banking employees with qualitative text analysis. Partial Least Squares Structural Equation Modeling (PLS-SEM) revealed that Training and awareness were the strongest predictors of whistleblowing effectiveness, followed by Transparency and Accountability, and Reporting and Monitoring Mechanisms. At the same time, Legislative and Policy Framework were not significant. Fear of Retaliation partially mediated these relationships, underscoring the importance of psychological safety and trust. Thematic analysis confirmed these findings, highlighting leadership credibility, anonymity, and independent reporting as key enablers, while cultural norms such as hierarchy and loyalty remained barriers. The results indicate that effective whistleblowing in Qatar is less dependent on formal regulation and more on cultivating trust, transparency, and credible protection mechanisms. The study extends behavioral theory to financial ethics, offering practical insights for strengthening integrity systems in emerging financial sectors. Full article

The growing demand for transparency in sustainability reporting has compelled enterprises to look far beyond the boundaries of classical financial ratios when assessing their own performance. Environmental, social, and governance (ESG) indicators have dominated recent academic debate—primarily because of mounting regulatory and societal pressure. By contrast, the significance of other non-financial performance indicators (NFPIs), such as operational efficiency, quality management, and employee turnover, has been insufficiently explored, despite their importance for long-term competitiveness. Existing research is fragmented and provides limited integrative insights, which creates a clear gap regarding how ESG and non-ESG indicators collectively influence organisational performance. To address this gap, this study synthesises the NFPI landscape through (1) a combined bibliometric and systematic literature review, (2) detailed manual content analysis used to construct a theoretical framework integrating ESG and non-ESG indicators, and (3) expert validation to recommend a concise set of NFPIs for the manufacturing sector. Findings indicate that experts prioritise sustainability-related indicators, even when presented with a broader NFPI framework. This highlights a practical misalignment between theoretical expectations and industry focus. The study contributes a validated NFPI set and an integrative framework that aids more informed managerial decisions. Full article

Comprehending the spatial–temporal transformation of urban resilience (UR) is fundamental for promoting sustainable urban growth in the Chinese context. In this study, a multi-dimensional index framework is developed to cover economic, social, ecological, and infrastructural aspects of resilience, assessing urban resilience across 282 prefecture-level cities between 2005 and 2022. By integrating the Time-Varying Entropy Method (TEM) with the Two-Stage Nested Theil Index (TNTI), we quantify the intensity and origins of spatial disparities in UR. Furthermore, spatial econometric models are employed to examine β convergence across regional and temporal dimensions. Additionally, the research adopts an Optimal Parameter-based Geographical Detector (OPGD) approach to explore and quantify the major determinants affecting urban resilience. The results reveal that (1) UR has significantly improved nationwide, with higher levels concentrated in eastern and southern China; (2) intra-provincial disparities are the dominant source of spatial differences, and continue to expand; (3) UR shows robust β-convergence nationally and regionally, although σ-convergence is limited to specific periods; (4) savings deposits per capita, ratio of employees, per capita fiscal expenditure and market size are identified as the core factors driving UR. The findings offer new insights into urban spatial governance under multi-dimensional constraints and challenges and serve as empirical guidance for narrowing resilience gaps and promoting balanced regional development. Full article

The importance of safety culture in high-risk sectors such as railway transport has gained increasing prominence, particularly within the evolving European regulatory landscape. Commission Delegated Regulation (EU) 2018/762 requires railway organisations to establish strategies for the continuous improvement of safety culture, emphasizing both behavioural and systemic dimensions of safety. This paper presents a structured literature review and proposes a conceptual model of performance indicators designed to support the implementation of these strategies in railway enterprises. Drawing on established continuous improvement methodologies—Kaizen, Six Sigma, and the DMAIC (Define–Measure–Analyse–Improve–Control) framework—the model aligns with Safety Management System (SMS) and Maintenance Management System (MMS) processes. The proposed indicators encompass domains such as risk assessment, change management, employee competence, incident reporting, and system monitoring. The model aims to transform railway organisations into learning systems capable of proactively adapting to emerging risks, including those related to cybersecurity as addressed by the NIS2 Directive. Through a structured literature review and conceptual synthesis, this study provides a theoretical foundation for the integration of continuous improvement and sustainability in safety management. The findings offer practical guidance for policymakers and railway operators seeking to strengthen data-driven, resilient, and sustainable transport safety governance in the European context. Full article

Due to immense pressure from various stakeholders, for better environmental performance from the oil and gas sector, oil and gas companies have been (at least) projecting an image of better environmental performance. More recently, due to political developments, for example, in the United States, government pressure seems to be lessening; on the contrary there seems to be increased support for the oil and gas sector, in the second largest polluting country, globally. As a timely focus, this study examines the impact of multiple stakeholders’ related independent variables, specifically government influence, on the environmental performance of the oil and gas sector. A survey approach has been adopted for data collection, and structural equation modelling (SEM) has been used to undertake factor analysis. Stakeholder theory has been employed to discuss the survey results. Results demonstrate that governmental, customer, and employee pressures have a significant positive effect on environmental performance in the oil and gas sector. Relaxed government approach thus poses as a major risk against the environmental performance of oil and gas companies. Government support of the oil and gas sector has a negative impact on the influence of other key stakeholders, for example NGOs. Due to the more dominant influence of the government, NGO pressure becomes weaker, and insignificant, as highlighted by our study. In circumstances like these, NGO pressure and investor pressure may not have a significant direct effect on improved environmental performance of oil and gas companies, due to a high level of government support for the sector. Originality/value: This study offers empirical insights into stakeholder pressures on the oil and gas sector, contributing to stakeholder theory by highlighting the fluidity of significant stakeholder influence on environmental governance. Full article

Background/Objectives: The present study seeks to address an important empirical gap by examining the associations of workplace gaslighting with symptoms of anxiety and depression, quiet quitting, and work engagement among a sample of Greek employees. Methods: An online cross-sectional study was conducted in Greece in December 2024, with 291 employees, aged 18 years or older, who reported at least one year of work experience. The validated Greek versions of already published tools were used to measure workplace gaslighting (GWS), anxiety and depression (PHQ-4), quiet quitting (QQS) and work Engagement (UWES-3). Associations between gaslighting and mental health and occupational outcomes were tested using multivariable linear regression, adjusting for demographic and occupational covariates. Results: Higher workplace gaslighting scores were significantly predictive of anxiety (b = 0.565, p < 0.001) and depression (b = 0.571, p < 0.001). Gaslighting was also a significant predictor of both quiet quitting (b = 0.368, p < 0.001) and work engagement (b = −0.373, p < 0.001). Conclusions: These results highlight the negative consequences of gaslighting on the mental health and work engagement of employees. Employees should be encouraged to report instances of supervisory gaslighting, while senior leadership and organizational governance structures ought to implement and enforce a zero-tolerance policy toward such behaviors. Full article

Both governments and businesses globally are realizing the importance of treating environmental management and protection programs as ongoing efforts that go beyond their immediate operations. However, past initiatives to improve the impact of these programs have faced setbacks due to growing environmental challenges. In this direction, the current study aims to develop a research model that examines the interplay between green supply chain management (GSCM), intellectual capital (IC), corporate social responsibility (CSR), and sustainable performance (SP) within Saudi Arabia’s drilling sector. Additionally, it examines the mediating roles of IC and CSR. Contextualized within the Saudi Vision 2030 framework, which emphasizes sustainability and industrial advancement, this study utilized a quantitative approach by applying structural equation modeling (SEM) to analyze survey data from 334 employees in the Eastern Region’s drilling industry. The findings indicate that GSCM significantly enhanced SP, IC, and CSR. Furthermore, CSR demonstrated a positive impact on both SP and IC and, crucially, significantly mediated the positive relationship between GSCM and SP. Conversely, IC, while positively influenced by GSCM and CSR, did not show a significant direct impact on SP, nor did it act as a significant mediator in the GSCM-SP linkage in this context. This research highlights the prominent role of CSR in translating GSCM practices into holistic performance improvements within this industrial setting. It suggests that firms seeking to maximize the benefits of GSCM should strategically embed these initiatives within a robust and visible CSR strategy to effectively meet stakeholder expectations and drive sustainable performance aligned with national goals. Full article

Background: Despite evidence of potential benefits, variability in exercise types, psychological outcomes, and methods hinders comprehensive cost-effectiveness evaluation, framed through Stimulus–Organism–Response (S–O–R) theory. In this context, Workplace Physical Activity-Based Programs (WPABPs) serve as environmental stimulation that influences employees’ emotional states, which in turn shape mental health outcomes and behavioral responses. Research Purpose: This systematic review examines WPABPs through the social dimension of the Environmental, Social, Governance (ESG-S) framework, with a focus on their impact on employees’ mental health. Methods: Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines, eligibility was assessed via the PICO (Population, Intervention, Comparison, Outcome) framework. The ScienceDirect, Scopus, Google Scholar, and PubMed databases were searched using Medical Subject Headings (MeSH) aligned keywords and Boolean operators. Results: Of the 961 articles identified, 15 studies (2021–2025) met the inclusion criteria. WPABPs were found to improve employee mental health, reduce stress, and enhance well-being. Individualized interventions supported targeted psychological benefits, while group formats promoted social cohesion and engagement. Variations in type, duration, and delivery, as well as accessibility barriers for underrepresented employees, were noted. WPABPs enhance employee well-being and organizational outcomes, contributing to the Sustainable Development Goals (SDGs), specifically SDG 3 (Good Health and Well-being) and SDG 8 (Decent Work and Economic Growth). Conclusions: Hybrid models combining individual and group approaches with managerial and digital support are recommended. Integrating WPABPs within ESG-S and Corporate Social Responsibility (CSR) frameworks can institutionalize sustainable workplace health promotion, while future research should focus on standardized, inclusive, and long-term evaluations. Full article