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Comparer des pommes à des oranges: L'ambivalence des consommateurs à l'égard d'une éco-innovation—le marquage laser des fruits biologiques
No full textNational audienceThis article examines the influence of laser-marked labeling over plastic sticker labeling for organic fruits on attitude toward the product and intention to try the product. Perceived environmental friendliness and perceived healthfulness may function as parallel mediators between laser-marked labeling and consumers’ attitudes and behaviors, with fruit peel edibility as a moderator of these relationships. In a between-subjects experiment, 396 participants were exposed to an organic fruit with a laser-marked or a plastic sticker label for which the fruit peel was edible or not. While the laser-marked label increases perceived environmental friendliness only when the fruit's peel is not edible, it exerts a direct negative effect on the attitude toward the product. Results of a post-hoc qualitative study further uncover the motives and barriers toward laser-marking technology
Handicap et management : enjeux et perspectives de recherche
No full textInternational audienceAfter framing disability within a social and historical perspective, three prominent research dynamics in management sciences within the French-speaking context are identified. The genesis of this special issue, led by the Ges’Handi collective, is then recalled, followed by the presentation of the six articles selected through the editorial process. We conclude with a call to bring together researchers from various management science disciplines to address the challenges of disability inclusion in a cross-disciplinary manner.Après une mise en perspective sociale et historique du handicap, trois dynamiques de recherche en sciences de gestion et du management saillantes dans le contexte francophone sont dégagées. Le rappel de la genèse de ce numéro spécial, portée par le collectif Ges’Handi, est suivie de la présentation des six articles retenus à l’issue du processus éditorial. Nous concluons par un appel à fédérer les chercheurs des différentes disciplines des sciences de gestion et du management, afin de répondre de manière transversale aux défis de l’inclusion des personnes en situation de handicap
Does equity crowdfunding enhance the survival of sustainability ventures?
No full textInternational audienceThis study investigates the impact of equity crowdfunding on the survival rates of sustainability ventures. Utilizing data from UK-based companies that have successfully issued equity via crowdfunding platforms, the analysis differentiates the outcomes for environmentally sustainable ventures compared to others. The findings suggest that equity crowdfunding appears to confer long-term benefits on these companies, as evidenced by their lower failure rates. The advantage is more pronounced for companies operating outside the technology sector
Overcoming reactance to climate change: The Business-Ecology Nexus
No full textInternational audienceThis study explores how concerns around misinformation, data integrity, and information asymmetry fuel psychological reactance among small business owners, impeding their adaptability to climate change initiatives. Through interviews with 25 small business owners across four countries, we uncover this reactance stemming from information risks. We propose the 'Business Ecology Nexus' framework to address these challenges. Grounded in co-creation and customer engagement principles, this framework manages psychological reactance by balancing ecological and business values, providing a strategic pathway for small businesses to mitigate information risks and drive climate change adaptation. Our work offers actionable recommendations for businesses, climate authorities, technical experts, and policymakers to implement environmental strategies that protect businesses, consumers, and ecosystems
Modern Human Dentognathic Remains From MIS 3–2 of Jianshan Cave, Southern China
No full textInternational audienceABSTRACT Objectives The evolution of modern humans in southern China during the Late Pleistocene is still poorly known. Well‐preserved human fossils are scarce, and their chronological framework is often unclear or debated. We report two human teeth (M 1 and M 2 ) embedded in mandibular fragments from two individuals, recovered from Jianshan Cave. An integrated approach based on a secured stratigraphic and chronological framework has been employed. We test the hypothesis that these teeth exhibit stronger affinities to those of modern humans than to other Late Pleistocene hominins by using morphological comparisons and 3D imaging‐based analyses. Materials and Methods We applied AMS 14 C dating of charcoals, OSL of sediments, and U‐series dating of fossils for chronological constraints. Conventional morphological description and metric analysis were used. In addition, diffeomorphic surface matching analyses of the enamel‐dentine junction shape were conducted. Results The Jianshan teeth were dated to 33.5–19.5 ka. All analyses indicate that they belong to Homo sapiens . They exhibit similarities and differences with teeth from other sites, highlighting the morphological diversity of Late Pleistocene humans in southern China. Given the significant differences in lithic assemblages between Jianshan Cave and Bailiandong, it is possible that multiple waves of modern human dispersal in the region occurred during MIS 3–2. Discussion With this study, Jianshan joins the short list of MIS 3–2 paleoanthropological sites in attesting to the evolution of modern humans in southern China. More evidence with precise dating is needed before more elaborate interpretations can be proposed
Empowering AI to Optimise Eco-Design
No full textInternational audiencePosson Packaging, a French firm led by CEO Sylvie Casenave-Péré, is addressing sustainability issues through AI integration, supply chain optimisation, and ethical compliance. The case sets the situation, beginning with a roundtable meeting with key stakeholders to discuss current projects and strategic plans, with an emphasis on eco-design, supply chain efficiency, and ethical considerations. The discussions focus on obstacles, potential AI solutions, and collaborative methods for establishing Posson as a sustainability leader. Future initiatives include investigating AI for creative eco-design, supply chain optimisation, and ethical compliance. The learning objectives include understanding CSR in packaging, AI's role in ecodesign and CSR, AI's ethical implications, and eco-design principles for sustainable packaging. The case aims to inspire students to comprehend sustainability objectives, explore the practices, challenges, and advantages of integrating AI into eco-design within the packaging industry.</div
Corporate taxes and entrepreneurs' income: A credit channel
No full textInternational audienceCorporate taxation can have redistributive effects on income and wealth. We hypothesize and empirically establish such an effect working via bank credit. We use a unique sample of small majority-owned firms that apply for credit, where only some firms (treated) experience a corporate tax cut. We show that after the decrease in corporate tax rates, the treated poorer business owners get easier access to credit. However, this policy also considerably increases loan amounts and decreases loan spreads for the treated richer. Ultimately, reducing the corporate tax rate predominantly increases the future income and wealth of richer business owners
Global evidence on profit shifting within firms and across time
No full textInternational audienceWe provide estimates of profit shifting for over 2 million firm-year observations in 100 countries over the period 2009–2020. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine how the profits of both parent and subsidiary firms within a multinational group respond to marginal changes in the composite tax indicator. The key advantage of this approach is that it yields firm-year estimates of profit shifting. Multinational firms engage in extensive profit shifting by maintaining affiliates in low-tax countries and zero-tax havens. Multinational groups with an ultimate tax-haven owner exhibit the largest profit response to tax incentives. Our new database opens important avenues for analyzing the sources and effects of profit shifting
The virtual store: a new shopping channel that generates value and well-being for Gen Z customers
No full textInternational audienceThe increasing adoption of virtual reality in the retail sector has spurred academics and professionals alike to understand shopping experiences in virtual stores. Unlike existing studies that used this technology only as a research tool, this research considers the virtual store as a full-fledged shopping channel with multichannel or omnichannel logic. An experiment involving 193 respondents showed that the virtual store generates value and well-being for Gen Z customers, where value is positively or negatively determined by ease of use, empowerment, cognitive effort and a lack of privacy. The influence of these antecedents on the perceived value is more or less important, depending on the shopper’s presence in the virtual store (through an avatar with full body versus hands only). Although the full-body avatar (n=96) provides ease of use (when moving around the virtual store and selecting products), it diminishes the experience because it is perceived as less privacy compliant. In contrast, an avatar with hands only (n=97) increases the empowerment felt during the shopping experience, even if it demands more cognitive effort to apprehend the virtual store’s operations
A Pareto superior incentive scheme for residential electricity conservation
No full textInternational audienceResponding to the imminent threat of climate change, the United Nations urges its members to achieve net zero by 2050. China leads the world in energy consumption and CO2 emissions and has committed to carbon neutrality before 2060. As a special administrative region of China, Hong Kong aims to cut 50% of its 2005 level of CO2 emissions by 2035. Decarbonizing Hong Kong’s electricity sector entails conservation, energy efficiency improvement, displacing coal-fired generation with natural-gas-fired and renewable generation and increasing import of carbon-free energy from Mainland China. Illustrated through Hong Kong’s inclining block rates, this paper proposes an incentive scheme with voluntary participation (“Scheme” for short) to promote residential electricity conservation. The Scheme is Pareto superior because its implementation benefits participating customers without harming the local utilities and non-participating customers. Despite its Hong Kong residential focus, the Scheme’s design principle informs all electric utilities worldwide on how to develop Pareto superior per kWh incentives for electricity conservation, notwithstanding that these utilities may have highly nonlinear residential and non-residential tariffs. Hence, the Scheme merits consideration for pilot testing to determine its customer acceptance and conservation effectiveness