Yuhei Inoue , Mikihiro Sato , Steve Swanson , Daniel Lock , James Du , Daniel C. Funk
{"title":"Psychosocial resources linking consumer identification and social well-being: Integrating the social identity approach with transformative service research","authors":"Yuhei Inoue , Mikihiro Sato , Steve Swanson , Daniel Lock , James Du , Daniel C. Funk","doi":"10.1016/j.jbusres.2025.115361","DOIUrl":"10.1016/j.jbusres.2025.115361","url":null,"abstract":"<div><div>This research integrates the social identity approach (SIA) to health and well-being with Transformative Service Research to explore how group-based psychosocial resources mediate the relationship between consumers’ identification with service organizations and their social well-being. Two studies with US and UK consumers of sport organizations found that purpose and meaning, perceived pro-group norms, and in-group trust functioned as mediators between consumer identification and social well-being. In addition, in-group trust served as an immediate mediator, transmitting the effects of purpose and meaning as well as perceived pro-group norms on social well-being. These findings contribute to Transformative Service Research by illustrating group-level psychological processes for promoting consumer well-being, activated through social identification with service organizations. This perspective advances current understanding of how service organizations engage consumers as in-group members to foster their well-being, extending the application of the SIA to health and well-being in business and service research.</div></div>","PeriodicalId":15123,"journal":{"name":"Journal of Business Research","volume":"195 ","pages":"Article 115361"},"PeriodicalIF":10.5,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143855810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jesko Schulte, Emma Bäckman, Vincenzo Giunta, Monica Salirwe
{"title":"Credit Risk Assessment From a Strategic Sustainability Perspective: The Case of the Nordic Banking Sector","authors":"Jesko Schulte, Emma Bäckman, Vincenzo Giunta, Monica Salirwe","doi":"10.1002/bse.4310","DOIUrl":"https://doi.org/10.1002/bse.4310","url":null,"abstract":"The financial sector plays an important yet ambivalent role in society's sustainability transition. Credit decisions have a substantial impact as they determine the allocation of large amounts of financial resources. This study applies the Framework for Strategic Sustainable Development as a lens to review literature and investigate practices in Nordic banks on sustainability considerations in corporate credit risk assessment. Three gaps and recommendations are presented: (i) banks should apply a systems perspective that goes beyond a narrow focus on climate change to avoid sub‐optimisation; (ii) strategies like inclusion and exclusion should be informed by backcasting from basic sustainability principles to foresee the long‐term direction of change and to assess whether solutions are scalable towards sustainability; and (iii) instead of asking whether it ‘pays to be sustainable’, research and practice should focus on ‘how’ companies can work strategically with sustainability, finding the optimal timing between being too passive and too proactive.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"12 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Circular Economy Balance Scorecard Framework for Agrifood Companies in Emerging Economies","authors":"María Laura Rabasedas, José Mariano Moneva Abadía","doi":"10.1002/bse.4293","DOIUrl":"https://doi.org/10.1002/bse.4293","url":null,"abstract":"The agrifood sector provides several opportunities to promote circular economy (<jats:sc>CE</jats:sc>) mitigating and preventing its adverse environmental impacts. To evaluate the effects of <jats:sc>CE</jats:sc> in practices and to ensure consistency with business strategies, the implementation of circularity principles requires the adaptation of current performance management systems. The objective of this research is to contribute to the successful implementation of corporate strategies for circularity through the development of a circular balanced scorecard (CBSC) including the construction of data set of specific <jats:sc>CE</jats:sc> strategies and indicators for agrifood companies in emerging economies. To this end, a systematic review of the literature was carried out to construct the data set and develop the CBSC. The framework offers a theoretical and practical PMS that could help agrifood companies in emerging economies start their circular journey, providing guidance for the definition of <jats:sc>CE</jats:sc> strategies and the selection of proper indicators to monitor success.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"47 32 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks","authors":"Liang Sun","doi":"10.1016/j.accinf.2025.100746","DOIUrl":"10.1016/j.accinf.2025.100746","url":null,"abstract":"<div><div>While cybersecurity is an important concern and CEOs play a crucial role in managing cybersecurity risks, evidence on how CEO characteristics influence data breach incidents is limited. Motivated by the increasing frequency and severity of data breaches, this study investigates how CEO gender affects firms’ likelihood of experiencing a data breach. The findings show that firms led by female CEOs are less likely to experience breaches. This association remains robust after matching on breach likelihood and correcting for selection bias. Cross-sectional analyses show that the effect of female CEOs on reducing data breach likelihood is more pronounced in poorly governed firms and in firms lacking IT expertise among top executives. Further investigation suggest that enhanced IT governance is a mechanism through which female CEOs reduce firm’s data breach likelihood. Overall, my findings reveal how CEO characteristics influence firms’ cybersecurity outcomes and complement the literature on information security and gender diversity in corporate leadership.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100746"},"PeriodicalIF":4.1,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143859213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pedro Silva, Nuno Fortes, Cristela Bairrada, Filipe Coelho
{"title":"Hit the Road, Cart: A Study on Affect and Online Shopping Cart Abandonment","authors":"Pedro Silva, Nuno Fortes, Cristela Bairrada, Filipe Coelho","doi":"10.1111/ijcs.70060","DOIUrl":"https://doi.org/10.1111/ijcs.70060","url":null,"abstract":"<div>\u0000 \u0000 <p>Online shopping cart abandonment (OSCA) rates are high and represent a high potential loss of revenues for online vendors. In this context, this work innovates by investigating whether and how affect is related to OSCA. This follows the vast evidence on the role of affect in explaining consumer behavior. Moreover, drawing on the hierarchical model for the effect of stable individual characteristics on individuals' behavior and attitudes, we propose that the relationship between affect and OSCA is mediated by (decisional and online) procrastination. The aims of the study are accomplished through an experimental study (Study 1: N1 = 112), in which we manipulate individuals' emotions and, subsequently, measure their likelihood of engaging in OSCA. In a second study, we designed a survey (Study 2: N2 = 311) to test whether procrastination mediated the relationship between affect and OSCA. The results suggest that, compared to individuals high on negative affect, those with higher levels of positive affect are less likely to leave products on shopping carts (Study 1). The findings also suggest that while trait positive affect contributes to decreasing OSCA through decisional and online procrastination, trait negative affect is linked with an increase in OSCA as individuals engage in decisional and online procrastination (Study 2). Hence, this study delivers a relevant contribution to existing knowledge by being the first to look at how positive and negative affect relate to OSCA. Moreover, the study also provides several managerial implications for firms to build more customer-driven online activities and, thereby, mitigate OSCA.</p>\u0000 </div>","PeriodicalId":48192,"journal":{"name":"International Journal of Consumer Studies","volume":"49 3","pages":""},"PeriodicalIF":8.6,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143856998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sustainable Decision‐Making in SMEs of the Textile Industry: Integrating Methodologies, Practices, and Barriers","authors":"Israel Naranjo, Rocío de la Torre, Andres Boza","doi":"10.1002/bse.4295","DOIUrl":"https://doi.org/10.1002/bse.4295","url":null,"abstract":"Despite its economic importance, the textile industry is one of the most polluting sectors. This study addresses the critical gap in understanding sustainable decision‐making in textile SMEs, where decision processes often remain informal and lack structured frameworks. It seeks to identify the decisions made in productive environments that incorporate environmental, economic, and social sustainability, while also exploring those that overlook these dimensions. Through a systematic literature review, the research examines key themes such as (i) decision‐making for sustainable development in SMEs; (ii) sustainable supply chain management in the textile industry; (iii) sustainable practices to achieve the SDGs; and (iv) environmental, social, and economic sustainability in textile SMEs. The analysis (i) explores the most commonly used sustainability pillars and practices related to products, processes, and organizations; (ii) categorizes aspects, strategies, indicators, and barriers faced by textile SMEs; and (iii) identifies types of decisions, methodologies, and criteria that can guide these companies toward sustainability. The findings highlight the predominance of the environmental dimension, with life cycle assessment, circular economy, and sustainable business models being the most well‐defined practices. Decision‐making methodologies often rely on multiattribute decision‐making (MADM), particularly the analytic hierarchy process (AHP). However, the use of mathematical programming models remains limited. This paper provides a valuable resource for improving sustainability initiatives in textile SMEs by connecting categorized elements with production environments and sustainability dimensions.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":"27 1","pages":""},"PeriodicalIF":13.4,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143862172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Hyeyeon Yuk, Euejung Hwang, Tony C. Garrett, Jong-Ho Lee
{"title":"The Paradox of Customer Participation: The Role of Perceived Risk in Technology-Based Innovation","authors":"Hyeyeon Yuk, Euejung Hwang, Tony C. Garrett, Jong-Ho Lee","doi":"10.1111/ijcs.70062","DOIUrl":"https://doi.org/10.1111/ijcs.70062","url":null,"abstract":"<p>Technology-based innovation is critical to new product development in today's rapidly advancing technological landscape. However, while customer participation (CP) is recognized as a key factor in driving successful innovation, the impact of varying levels of CP on consumer behavioral intentions, particularly within the context of technology-based innovation, remains underexplored. This study examines how different levels of CP in the development process of innovative products influence the behavioral intentions of nonparticipating consumers. The findings from four experiments indicate that, at lower levels of CP, consumer behavioral intentions increase with higher levels of technology-based innovation; however, this effect diminishes as CP increases. Specifically, perceived risk mediates this relationship, with the effect being more pronounced in higher-complexity product categories and less so in lower-complexity products, suggesting that product complexity acts as a boundary condition. This study extends existing research by identifying perceived risk as a key mechanism through which CP in technology-based innovation shapes consumer behavioral intentions. Our findings offer both theoretical and practical implications for researchers and marketers.</p>","PeriodicalId":48192,"journal":{"name":"International Journal of Consumer Studies","volume":"49 3","pages":""},"PeriodicalIF":8.6,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/ijcs.70062","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143861541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tongqing Ding , Jonathan Jona , Brad Potter , Naomi Soderstrom
{"title":"Are climate scenario analysis disclosures valued by investors?","authors":"Tongqing Ding , Jonathan Jona , Brad Potter , Naomi Soderstrom","doi":"10.1016/j.jaccpubpol.2025.107313","DOIUrl":"10.1016/j.jaccpubpol.2025.107313","url":null,"abstract":"<div><div>Scenario analysis is a well-established management tool for developing and executing organizational strategy. While stress testing (a form of scenario analysis) has been used for policy-making and benchmarking in the banking sector, climate-related scenario analysis is a more recent development. Emergent accounting standards require firms to perform and report on climate scenario analyses. This paper examines whether information about firms’ climate scenarios is valued by financial markets. Relying on voluntary disclosures from US publicly traded firms in the CDP database from 2018 to 2022, we find that firms conducting scenario analyses have higher market valuations, with less positive valuations for firms that incorporate insights from qualitative (not quantitative) scenarios into their strategy. The findings highlight the importance of using scenario analysis to inform strategy and the need for clearer guidance on disclosure practices.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"51 ","pages":"Article 107313"},"PeriodicalIF":3.3,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143855226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How platform enterprises compete through suppliers: the mediation role of supplier value co-creation between digital platform capabilities and competitive advantage","authors":"Yue Liu , Xiumei Zhu , Shengliang Deng","doi":"10.1016/j.techfore.2025.124142","DOIUrl":"10.1016/j.techfore.2025.124142","url":null,"abstract":"<div><div>Despite growing research interests in a single enterprise-based competition, the existing literature has primarily focused on the emergency of competitive advantage. The digital platform offers unprecedented opportunities for competition between enterprises, with only a limited understanding of whether, how and when digital platform capabilities affect platform enterprises' competitive advantage. This study investigates how the digital platform capabilities of platform enterprises contribute to their competitive advantages through supplier value co-creation. The study also examines how digital market exploration moderates this relationship. Based on an analysis of 386 valid questionnaires, the results indicate that digital platform capability positively affects platform enterprises' competitive advantage, supplier value co-creation mediates the relationship between digital platform capability and platform enterprises' competitive advantage, and digital market exploration positively moderates the relationship between digital platform capability and supplier value co-creation. The findings of this study contribute to a better understanding of why platform enterprises with digital platform capabilities perform better in building competitive advantage and provide new insights on how a platform enterprise can achieve better competitive advantage to address competitive challenges effectively.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"216 ","pages":"Article 124142"},"PeriodicalIF":12.9,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143854766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Firewalls or frontlines: Geopolitical tensions and multinationals' digital technology upgrading","authors":"Di Fan , Jiayan Ding , Sihong Wu , Yiyi Su","doi":"10.1016/j.techfore.2025.124147","DOIUrl":"10.1016/j.techfore.2025.124147","url":null,"abstract":"<div><div><em>How do geopolitical tensions affect digital technology upgrading?</em> Digital technology upgrading is widely recognized as a crucial driver of the Industry 4.0 era. As multinational enterprises (MNEs) increasingly seek to absorb or transfer cutting-edge digital technologies from overseas, the recent escalation of geopolitical tensions has introduced substantial uncertainty into this process. Drawing from the techno-geopolitical uncertainty literature in general and the geographic relational view in particular, this study explores how Chinese MNEs are impacted by the rise of geopolitical tensions in their efforts to transform digitally. Our findings reveal that geopolitical tensions between home and host countries adversely impact the digital technology depth and breadth of the focal firm. Also, these relationships are reinforced by the firm's contextual feature – state ownership. Yet the foreign presence of these MNEs positively moderates the relationship between geopolitical tensions and digital technology depth, but the effect is not observed for digital technology breadth. Our exploration of the interrelationships between geopolitical tensions, digital technologies, and firm governance advances the literature and provides practical implications for policymakers and managers in the new era of geopolitics.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"216 ","pages":"Article 124147"},"PeriodicalIF":12.9,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143854767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}