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in this article, we define and develop the concept of avant-garde market driving, a process whereby producers transform an industry by rebelling against the status quo as a means of social-industrial critique rather than in response to market demand. avant-garde market driving is primarily driven by a desire to rebel against the status quo, at the expense of widespread acceptance; it involves a multiplicity

the paper examines the role of women directors in climate risk disclosure using a comprehensive measure in an international setting. grounded in stakeholder orientation, resource dependence, and legitimacy theories, the paper analyzes 26,289 firm‐year observations across 42 countries from 2002 to 2019 and documents that a higher proportion of women directors enhances climate risk disclosure, particularly

this study explores the potential of artificial intelligence (ai) in advancing sustainability within business practices. it focuses on three key areas: optimising energy efficiency, developing sustainable products and services, and improving waste and resource management. by integrating ai into these domains, companies can achieve significant advancements in operational efficiency, market competitiveness

this study investigates the influence of national cultural values on innovation performance across european union (eu) member states, applying hofstede’s six-dimensional cultural model along with the 2024 summary innovation index. addressing major gaps in prior research—including the lack of eu-focused, longitudinal analyses and limited alignment between theoretical claims, and empirical testing—the

circular economy practices are increasingly recognized as strategic approaches to enhance competitiveness and sustainability. however, the transition to circular business models, particularly concerning internal capabilities and environmental dynamics in small‐ and medium‐sized enterprises (smes), has not been sufficiently explored. this study examines the impact of organizational agility and environmental

this study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial eu firms between 2018 and 2023. the dependent variable, fraud risk, is proxied by the beneish m-score. the independent variables examined comprise six key audit characteristics: the existence of an audit committee, audit committee financial expertise, audit fees, mandatory

this study examines the relationship between environmental innovation and firm valuation between 2019 and 2023, within a broader framework that includes governance and macroeconomic variables. this study employs bayesian model averaging and random forest methodologies to analyse how environmental innovation impacts the market value of european companies in the industrial and information technology

this study examines how the largest european banks are integrating climate change considerations into their nonfinancial disclosures, focusing on the interplay between sustainability strategies and stakeholder‐oriented practices. the sample includes the 30 top‐ranking european banks by total assets and is subject to csrd reporting obligations. adopting a content analysis of nonfinancial reports published

the significance of the responsibility fulfillment capability for environmental, social, and governance (esg) is increasing, with esg performance becoming increasingly pivotal for firms seeking to bolster their competitive edge. this study empirically examines the correlation and mechanism between female executive power and corporate esg performance, using regression analysis to focus on a‐share listed

this study investigates the influence of board gender diversity (bgd) on environmental and social disclosure (esd) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. we apply automated textual analysis to annual reports of skytrax's top global airlines from 2016 to 2022 to measure the extent of esd and examine its association with female board representation

despite the prevailing discourses on the importance of environmental policy and regulation on emission control, related theoretical and empirical developments are lacking. using institutional theory, we propose that environmental policy and regulation contribute to emission control by integrating environmental impact exposure into decision‐making processes. an empirical test of this theoretical framework

we examine the association between accounting values and corporate environmental disclosures (ceds) using an expanded version of the hofstede–gray framework. analyzing 10,041 firm‐year observations from 42 countries, over the period 2015–2019, we find that this association is contingent on whether a firm operates in an environmentally sensitive (esi) or nonenvironmentally sensitive (non‐esi) industry

consumers are often faced with multiple unit offers (e.g., $40 for 5 lbs of coffee) in the marketplace and must figure out how to evaluate them. while the total price (e.g., $40) is always provided, the associated rate information is not (e.g., $8/lb for coffee). the focus of this research is on understanding the role that these rates play in influencing consumer decision-making. the authors find that

projects are platforms for circular economy (ce) experimentation and innovation on the one hand, and ce can be integrated into projects to improve their sustainability performance on the other hand. this ce–project nexus is useful for scholars and practitioners to understand how projects can drive ce transition. however, research in the ce–project nexus is dispersed, and it is unclear how the ce–project

this paper explores the link between formalization and environmental performance in the artisanal and small‐scale mining (asm) sector, focusing on the case of sub‐saharan africa. the impression often conveyed by experts is that a commitment to formalizing asm—that is, moves made to bring the sector's operations into the legal domain, where they can be regulated, monitored, and audited more closely

this study examines the strategic implications of environmental activities on firm performance, specifically focusing on contribution per dollar sale and operational cost efficiency within us companies. using a comprehensive dataset of 17,735 firm‐year observations from 2008 to 2023, we find that firms engaging in green revenue generation do not pass the associated costs on to consumers through higher

this research integrates a behavioral management perspective with experimental methods to examine how public workers in an environmental protection agency form beliefs. study 1 uses conjoint experiments to assess employee perceptions of companies violating (1a) or adhering to (1b) environmental regulations. while crime discovery probability and administrative burdens have consistent effects, the importance

this study examines the determinants of eco‐innovation adoption, drawing on data from 7083 firms in the 2014 portuguese community innovation survey. although more recent waves of the survey reintroduced some questions related to environmental issues, the 2014 edition remains particularly valuable for its comprehensive coverage of eco‐innovation types and firm‐level characteristics relevant to this

as the urgency to address global crises such as climate change and inequality intensifies, the concept of regenerative development has emerged as a transformative approach going beyond sustainability to actively restore and enhance both ecological and social systems. this study investigates what characterizes and informs the thoughts (and actions) of leaders advocating for regenerative development

we seek to make ethnography more intelligible and accessible to entrepreneurship scholars. we begin by defining ethnography and discussing the promises and challenges of conducting ethnographic studies in entrepreneurship. next, we offer practical advice for entrepreneurship scholars interested in conducting ethnographic studies, including suggested standards for designing, executing, and writing ethnography

this study aims for an in-depth exploration into the effects of digital transformation on firms’ financial performance and how this impact can be measured. the research employs a two-stage method to evaluate firms’ digitalization processes. in the first stage, keywords related to digitalization are extracted from annual reports through text mining, and digital transformation strategies in five different

this study examines how the knowledge management processes of knowledge creation, integration, implementation, and sharing affect innovation and organizational performance. the study also examines the mediating role of innovation in the relationship between these knowledge management processes and organizational performance. although the literature recognizes the importance of knowledge management

this study provides an evidence-based integrated appraisal of artificial intelligence (ai)-generated deepfakes by integrating a cross-disciplinary literature synthesis with original opinion-poll evidence from seven european countries. a swot matrix distils convergent concerns—weaponised disinformation, privacy erosion, and the detection arms race—alongside under-explored opportunities in education

adopting circular economy (ce) business models is strategically complex due to the diversity and complementarity of ce practices across the value chain. this study examines how eco‐innovation, open innovation and geographical proximity condition the adoption of four ce practices—eco‐design, circular inputs, life cycle assessment (lca) and end‐of‐life strategies—using survey data from 300 spanish firms

this study examines how psychological mechanisms shape entrepreneurial behavior among individuals with disabilities. specifically, it investigates the relationships among self-stigma, resilience, self-efficacy, and entrepreneurial motivation, and how these factors interact under conditions of systemic exclusion. drawing on survey data, this study employs binary structural equation modeling using mplus

cooperation between different actors in business innovation is crucial for economic development and supports the sustainable development goals (sdgs). this study examines the relationship between innovation cooperation and the employment objectives of firms, such as job maintenance and creation. using a sample of 5,397 firms from the pitec database (2010-2016) and a binomial logit model with panel

collaboration among supply chain actors leads to improved market access and reduced logistics costs. however, in practice, collaboration initiatives are challenging to implement due to barriers such as sharing sensitive information, coordination complexity, and lack of operational visibility. the impact of such barriers may be mitigated by a third‐party facilitator—an organization that facilitates

this article investigates the role of external stakeholder “voices” in shaping banks' greenwashing behaviors. we categorize these voices into two groups: “contextual” voices, including regulations, a country's climate change performance, and public attention, and “firm‐specific” voices, represented by esg (environmental, social, and governance) ratings and analyst coverage. the distinction between

government supervision is one of the most critical factors affecting firms' adoption of environmental innovation behaviors. drawing on legitimacy theory and the attention‐based view, we propose that attention allocation mediates the link between government supervision and firms' environmental innovation, while political connections moderate the relationship. we test our hypotheses using a sample of

this study examines the impact of lgbtq workplace inclusion on corporate environmental performance, with a focus on the mediating role of environmental innovation. drawing on 6419 firm‐year observations from 898 us firms between 2010 and 2023, we measure lgbtq workplace inclusion using the human rights campaign's corporate equality index. our findings show that firms with stronger lgbtq inclusion

this study aims to identify, first the unique resources that are critical for regenerative supply chain (rsc) and, second, explore how these unique resources can be leveraged for building rscs in smes within agro‐food chains. adopting a qualitative research design, this study investigates the intricate process of developing rscs, which is analyzed through the resource‐based view (rbv) lens. the findings

this study addresses the research gap in assessing multinational enterprises' (mnes') efficiency across multiple dimensions by employing a novel chance‐constrained network data envelopment analysis. unlike prior studies that focus on single‐dimensional efficiency, our approach evaluates operating, r&d, profitability, and sustainable efficiencies simultaneously. we find that mnes in asia (europe) excel

escalating global environmental crises has necessitated a shift towards circular economy (ce) models in the production and consumption systems. the food sector particularly needs transformation due to its significant ecological footprint. while prior studies have examined barriers to ce within food supply chains (fscs), empirical strategy development—especially within the indian context remains—a critical

an institutional logic represents the way a particular socioeconomic world works. building on an institutional logics approach, this paper examines how a multinational corporation balances market and social logics. specifically, we examine an inclusive supply chain in the mexican business unit of a leading multinational. employing 50 indepth interviews, observations, and further secondary data, we

research we study how providing knowledge about “how to do entrepreneurship” influences women's pre‐entry decision to enroll in micro‐entrepreneurship training in poverty settings. we carry out a field experiment study with unemployed women in rural india, randomly exposing them to “founding templates” that depict simple and replicable business set‐ups and practices. we find that exposure to founding

in response to rising complexity and dynamic challenges in supply chains, digitalization has emerged as a key innovation to enhance organizational competitiveness. this study develops a multidimensional theoretical framework by integrating five foundational management and organizational theories to explore how organizations adopt digital transformation from a knowledge-driven perspective. the concept

circular economy (ce) demands a stakeholder perspective. however, ce literature investigating the nature and the evolution of stakeholder relationships for its effective implementation is not made explicit nor comprehensively conceptualized, resulting in a lack of appreciation for stakeholders' role and a poor understanding of how their relationships can facilitate ce. to advance a holistic overview

effectuation is a key theory of entrepreneurial decision-making. however, measuring effectuation remains challenging. existing measures use self-report scales that rely on recall and aggregate across diverse past situations. such measures cannot capture effectuation as a decision-making logic based on heuristics. leveraging insights from extant work on situational judgment tests (sjt) in applied psychology

entrepreneurial action under uncertainty requires resource commitment, yet the cognitive mechanisms enabling such decisions remain underexplored. this study investigates the role of venture-specific knowledge (vsk) in entrepreneurial action, focusing on two distinct cognitive pathways: refinement, which enhances understanding to address ignorance, and conviction, which strengthens confidence to overcome

entrepreneurs who face recurring crises must repeatedly navigate lengthy recovery processes. in this article, we go beyond immediate responses and individual-level outcomes to focus on the evolution of entrepreneurial perseverance as entrepreneurs engage with broader recovery efforts post-crisis. we examined the experiences of 33 entrepreneurs during and following the calbuco volcano eruptions in chile

this research uses fuzzy set/qualitative comparative analysis (fsqca) to explore the role of perceived fairness in promoting objective behavior in peer assessment. drawing on three key antecedents - outcome fairness, anonymity, and explanation - the paper presents multiple combinations of antecedents that lead to high levels of perceived fairness among students. contrary to the proposition that all

generative artificial intelligence (ai) has witnessed a major boom in recent years and is increasingly penetrating the higher education sector. this study focused on the use of chatgpt by undergraduate management students. we developed a model called the “ai student satisfaction with studies model” (ai 3s-model) to investigate how generative ai, specifically chatgpt, affects student satisfaction with

this study examines the willingness to pay (wtp) for fully-simulated virtual reality (vr) concerts. the results indicate that the intention to purchase (ip) concert tickets is strongly influenced by payment attitudes, followed by perceived behavioral control (pbc) and subjective norms (sn). customers’ attitude towards vr concerts is positively influenced by the perceived ease of use (peu) of virtual

this paper explores the long-run gender origins of entrepreneurship. we argue that present-day propensity for entrepreneurship among men will be higher in neighbourhoods which had historically high sex ratios. we propose that high sex ratios generate attitudes and behaviours that imprint into cultural norms about gender roles and that transmission within families, at school and via shared remembrance

competence-based human resource management (hrm) emphasises the identification, development, and utilization of employee competence to boost the organizational performance, particularly in high-tech sectors that demand continuous competence advancement. advanced artificial intelligence (ai)-based solutions, such as large language models (llms), are transforming competence-based hrm by streamlining

the growing influence of entrepreneurship on the advancement and economic progress of the people and regions surrounding the entrepreneurs has led to increased attention on developing an entrepreneurial ecosystem (ee). however, such an ecosystem demands an in‐depth understanding of the factors that can support and further grow entrepreneurship in the region surrounding it. this paper (i) consolidates

we examine the association between esg disclosure, fintech adoption, and carbon performance in firms operating in energy‐intensive industries within brics countries. drawing on multiple theoretical frameworks, our empirical models employ firm fixed‐effects estimators to analyze an unbalanced panel dataset comprising 2226 firm‐year observations spanning 14 years. our findings are three‐fold. first,

a circular economy can only succeed through a circular society, ensuring equitable access to circular innovations for all social groups. work integration social enterprises (wises) foster inclusive labor markets by supporting disadvantaged individuals, yet their potential within the circular economy, particularly in business‐to‐business contexts, remains underexplored. in flanders, the government launched

this article introduces digital in-context experiments (dice), an experimental paradigm that enables researchers to study entire social media feeds while tracking users’ granular behavioral data at the post level. current research paradigms (vignette-based experiments, online platform studies, and observational studies) predominantly focus on isolated social media posts without examining how users

with returns imposing a growing burden on retail supply chains, major e-commerce platforms are increasingly implementing size recommendations to curb returns. based on a fit valence and fit reference framework, we test whether customers using the size finder are more likely or less likely to return products. we use confidential data from a major fashion e-commerce platform in sweden that introduced

growing health and environmental concerns associated with traditional meat production and consumption drive the commercialization of sustainable meats (sms) as a viable alternative. the greatest challenge to feed the growing population can be addressed with sms that are produced, consumed, and disposed of in a manner that protects our irreplaceable natural ecosystem. this study synthesized the literature

this study explores the practical application of blockchain technology in accounting through a single case study of tlab scf, an italian financial consulting firm actively involved in national and european digital innovation initiatives. the research adopts the technology acceptance model to investigate how perceived usefulness and perceived ease of use shape blockchain adoption in accounting practices

recent years have witnessed rapid growth in academic literature on ecosystems related to sustainability. however, existing studies have treated different types of ecosystems as separate research streams, resulting in fragmented knowledge. additionally, there are still blind spots regarding the foundational works and emerging themes that should guide future research. this study aims to identify and

circular economy (ce) is championed as a sustainability solution, promoting reuse, recycling and resource efficiency to reduce environmental harm. however, ce innovations can trigger a rebound effect (re), where lower costs stimulate higher consumption and production, paradoxically negating sustainability gains. this study applies a multi‐region, multi‐sector dynamic computable general equilibrium

global energy challenges have highlighted the importance of open innovation, which facilitates the development of efficient energy solutions through collaboration and knowledge sharing. however, owing to the increasing diversity of the energy open innovation ecosystem and the lack of standardized datasets, navigating the ecosystem and identifying potential opportunities for open innovation remain challenging

we investigate how acute stress and social support jointly influence indulgent food decision making using lab experiments and a unique combination of large-scale datasets. our experiments reveal that social support moderates the effect of stress on indulgent food choices, with individuals with lower support more likely to indulge under stress. we argue that this occurs because social support provides

despite growing awareness of—in principle—easily transferable circular economy (ce) best practices, their adoption remains limited. as scholarly discourses on ce and operations management concentrate on linear construct relations, the complex interdependence of practices and their determinants is overlooked. using qualitative comparative analysis and the practice‐based view, this study draws attention

firms are increasingly pursuing sustainability‐oriented innovation (soi) in response to stakeholder and regulatory pressures. achieving soi depends on dynamic capabilities (dcs)—the abilities to sense, seize, and transform. although previous research highlights the role of productive dialogues in enabling dcs, it has focused primarily on intrafirm interactions and emphasized dialogue quality over content