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Does climate governance affect waste disclosure? Evidence from the U.S.
No full textInternational audienceTraditional corporate governance mechanisms can improve corporate financial and non-financial disclosures. However, how corporate climate governance affects firms’ waste disclosure remains unclear. Contributing to the emerging climate governance concept, this study investigates climate governance’s impact on waste disclosure using a sample of U.S. non-financial firms from 2002 to 2019. This study makes two contributions to the disclosure and governance literature. First, it shows that high-quality climate governance improves firms’ waste disclosure (including hazardous and non-hazardous waste disclosures). It reveals that climate governance quality affects firms’ waste disclosure through several channels. Second, we show that higher waste disclosure and climate governance quality reduce firms’ market performance. Climate governance quality has a significant positive moderating role in the relationship between waste disclosure and firms’ market performance; higher climate governance quality positively impacts firms’ market performance through waste disclosure. The results are robust to alternative proxies for waste disclosure, different regression techniques, and endogeneity issues
Environmental policy vs. Environmental innovation: An examination of policies disclosure on sustainable development from stakeholder theory perspective
No full textInternational audienceAbstract Studying environmental policy (EnP) and environmental innovation (EnI) is a crucial domain for addressing global challenges such as climate change, resource depletion, and pollution. It equips the corporates with the knowledge and tools to develop effective strategies, regulations, and technological advancements that can mitigate environmental impact and promote sustainable practices for the benefit of current and future generations. This study attempts to uncover the influence of both EnP and EnI toward sustainable development (SD) within three dimensions, that is, social aspect, economic aspect, and environmental aspect from Chinese multinational enterprises (MNEs). A total of 723 documents were considered for data analysis using the SEM method and SmartPLS tool. The outcomes of the study are found interesting and fruitful where firstly a positive connection between EnP and SD was affirmed within Chinese MNEs. Second, the study found a positive nexus between EnI and SD, respectively. The findings highlight the insights by demonstrating EnP and EnI can help attain ultimate output and can strengthen SD of the Chinese MNEs. Additionally, this study offers several thought‐provoking and useful managerial recommendations as well as implications for both theoretical and managerial issues. Moreover, some possible opportunities are reported for future researchers by assuming the current flaws to carry out more research both within the Chinese market and rest of the regions, worldwide
Booking positions in small offshore financial centers: focus on US global banks
No full textInternational audienceSmall offshore centres are home to the leading booking centres of global banks and facilitate their transactions across offices worldwide. This paper investigates the factors driving booking positions in offices located in small offshore centres, with a focus on US global banks. We find that global banks tend to increase their booking positions when liquidity conditions at the global and parent levels deteriorate and when banks' risk-taking increases through leverage. Our results suggest that lower tax levels and higher secrecy explain booking centres' localisation in small offshore countries
Working in a bubble: techno-isolation as an emerging techno-stressor in teleworkers
No full textInternational audienceThe purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC). Design/methodology/approach In-depth semi-structured interviews with 36 professionals were performed to obtain qualitative data to explore emerging techno-stressors. The findings were validated a year into the pandemic with human resource (HR) professionals. Findings The authors identify a previously unreported techno-stressor, Techno-Isolation (TIS), which arises from a heavy dependence on information communication technologies for professional social interactions. Additionally, several considerations of interaction characteristics are identified that, based on the platform used, affect the experience of TIS, further expanding the TMSC with the addition of medium-interaction compatibility. The authors present a testable model and discuss implications. Originality/value This study identifies three new information communication technology (ICT)-based antecedents leading to a new techno-stressor, as well as the importance of medium-interaction compatibility in the experiences of stressors as strains. The authors discuss how these elements fit with and extend the existing stress literature
Corporate industrial brand equity and firm creditworthiness: The role of climate change commercial risks and opportunities recognition
No full textInternational audienc
Moderating Role of Consumers’ Attachment Style on Post-Recovery Satisfaction Behavior
No full textInternational audienceThis study examines the moderating role of consumers’ attachment anxiety and attachment avoidance, on the relationship between recovery satisfaction and their behavior after service recovery. This study analyzes the moderating effect of consumers’ attachment styles to explain the differences in their behavior after service recovery efforts, which has not been explored previously. Primary data was collected from hand-phone users, and the effect of consumers’ attachment styles was examined in the context of the telecommunication sector. Findings indicate that consumers high in attachment anxiety were more likely to repurchase but not to engage in positive word-of-mouth after recovery satisfaction. Attachment avoidance did not impact consumers’ behavioral intentions. In addition, the interaction of anxiety and avoidance positively influenced word-of-mouth intentions upon satisfaction with recovery efforts. However, the interaction did not affect repurchase intentions. This study provides insight into how consumer’s attachment style influences their positive behavioral intentions after recovery satisfaction. We present segment-specific relationship marketing strategies that can aid service providers in managing service recoveries and minimizing the adverse effects of service failures on customer retention
Probabilistic product design with regret-anticipated consumers
No full textInternational audienceDesigning and marketing new products are essential tasks for firms. In this paper, we consider a firm’s optimal strategy of utilizing existing products to synthesize a probabilistic product, which can result in a virtually new product without development cost. Consumers will experience regret and euphoria from purchasing a probabilistic product if they are assigned to low-quality and high-quality products, respectively. Uncertain about which product they would obtain, consumers anticipate this regret and euphoria before purchasing. We develop an analytical model to explore the effect of consumers’ anticipation on such a probabilistic product’s design and pricing, as well as the performance of the probabilistic selling strategy. We show that the firm can profit from consumers’ heterogeneous regret propensity under probabilistic selling. Interestingly, the probabilistic product may also benefit consumers. We further analyze endogenous quality choices. We find that the quality differentiation between the existing products increases with anticipated regret. Compared with the case without the probabilistic product, probabilistic selling will shrink (widen) the quality differentiation between the existing products when consumers’ regret perception is relatively low (high). Overall, by incorporating anticipated regret and euphoria behavior in our models and analyses, we provide firms with new managerial implications when adopting probabilistic selling as a marketing strategy for existing products
Epidemiological investigation of norovirus infections in Punjab, Pakistan, through the One Health approach
No full textInternational audienceIntroduction Norovirus, mainly associated with acute gastroenteritis, is very contagious and can affect a vast range of species ranging from cattle, pigs, dogs, mice, cats, sheep, and lions to humans. It is a foodborne pathogen that mainly transmits through the fecal–oral route. Methods This is the first-ever study conducted in Lahore and Sheikhupura districts of Punjab, Pakistan, to investigate noroviruses through the One Health approach. From January 2020 to September 2021, 200 fecal samples were collected from clinical cases of hospitalized patients and 200 fecal samples from sick animals at veterinary hospitals and local farms. In addition, 500 food and beverage samples were collected from street vendors and retail stores. A predesigned questionnaire was used to assess the risk factors and clinical characteristics of sick people and animals. Results and discussion Overall, 14% of the human clinical samples were positive by RT-PCR for genogroup GII. All bovine samples were negative. Food and beverage samples were tested in pools, resulting in sugarcane juice samples positive for genogroup GII. Previous contact with acute gastroenteritis patients, sex, and presence of vomiting were found to be significant risk factors ( p ≤ 0.05). The substantial number of diarrhea cases associated with noroviruses calls for additional studies to investigate the epidemiology and transmission and to improve surveillance
Contingent self-esteem, social interaction fears, and compulsive WeChat usage
No full textInternational audienceThis research examines the impact of contingent self-esteem on compulsive usage of social media application WeChat in China. The authors attempt to identify the channels based on self-verification and self-determination theory and propose that fear of negative evaluation (FNE) and fear of missing out (FoMO) transfer the impact of contingent self-esteem (CSE) to compulsive WeChat usage (CWU). Additionally, these relationships were tested with frustration about unavailability (FaU) as a moderator in the framework to explain the phenomenon. By employing a convenience method, 396 samples of Chinese students were analyzed. The analyses indicate that CSE contributes to CWU directly and indirectly through FNE and FoMO. Furthermore, FNE mediates the link between CSE and FoMO, ultimately transferring the effect of CSE to CWU in series. These results can enhance our knowledge of how CSE affects CWU, a growing problem among young people today. Our results may guide psychologists to prepare a counselling programme for compulsive social media users and help them overcome social interaction fears in the real world
Microstructure and high-frequency price discovery in the soybean complex
No full textInternational audienceWe develop a theoretical framework and propose a relevant empirical analysis of the soybean -complex prices' cointegration relationships in a high-frequency setting. We allow for hetero-geneous expectations among traders on the multi-asset price dynamics and characterize the resulting market behaviour. We demonstrate that the asset prices' autoregressive matrix rank and the speed of reversion towards the long-term equilibrium are related to the market realized and potential liquidity, unlike the cointegrating vector. Our empirical application to the soybean complex, where we control for volatility, supports our theoretical results when the price idleness of the different assets is properly accounted for. Our analysis further suggests that the presence of cointegration among assets is related to the time of day and the contract maturities traded at a given time