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Laws requiring firms to disclose privacy breaches to their customers have been adopted extensively worldwide. However, the manner in which these laws affect the security protection behavior of firms disclosing a data breach is poorly understood. To shed light on this issue, we leveraged institutional theory and examined how U.S. state data breach notification laws (DBNLs), under which firms must notify customers of personal information breaches, influenced firm-level incidence of security breaches and how such influence manifested heterogeneously across firms. Exploiting the staggered enactments of DBNLs in a difference-in-differences analysis, we found that firms experienced a significant reduction in data breach incidents after the implementation of DBNLs. This effect was more pronounced among firms that were more reliant on sensitive customer data, operated in stricter privacy protection environments, or held more intangible and digital assets. We document evidence that compared to firms not subject to DBNLs, firms subject to these laws are more likely to appoint IT-specialized executives and remediate IT-related internal control weaknesses, which suggests potential channels that may facilitate DBNLs’ curbing of data breaches. We also found that the reduction in breach incidences following DBNL-mandated disclosure policies relates to both endogenous breaches and exogenous cyberattacks. [ABSTRACT FROM AUTHOR]

This article explores how policies that reduce barriers to entrepreneurship impact underrepresented groups differently depending on local norms and cultural beliefs. While prior studies suggest that underrepresented groups should benefit more than other groups do from policies lowering entry barriers, the empirical evidence is mixed. We argue that the absence of normative and cognitive support can undermine the effectiveness of these policies for underrepresented groups. To explore this, we leveraged the staggered rollout of a policy that reduced entry barriers to entrepreneurship in Mexico. The results show that while the policy increased the number of businesses founded by men, it had a small and statistically insignificant impact for women, thus exacerbating the gender gap in entrepreneurship. Further analyses suggest that while women were not more likely to become involved in entrepreneurship as founders, they did become engaged in alternative roles within new ventures, often leaving other forms of employment to enter unpaid work in businesses founded by men in their household. The effects of the policy on the gender gap in entrepreneurship and unpaid work were more pronounced in areas with a strong patriarchy logic and among married individuals. This research highlights the need to consider context in the design of policies intended to encourage entrepreneurship. [ABSTRACT FROM AUTHOR]

Purpose: The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings. Design/methodology/approach: Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain. Findings: The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities. Practical implications: This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research's insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research. Originality/value: The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE. [ABSTRACT FROM AUTHOR]

Purpose: Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation. Design/methodology/approach: Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations. Findings: The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership. Originality/value: This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus. [ABSTRACT FROM AUTHOR]

AbstractThis study examines the determinants of FDI inflows in 17 Latin American countries from 1995 to 2020. With recourse to dynamic panel models and various robustness checks, our analysis reveals that external, macroeconomic, fiscal, and institutional variables emerge as some of the most reliable predictors of FDI inflows to countries within the region. The importance of central bank independence (CBI) and US monetary policy shocks is one of the key results obtained in this study, contributing significantly to the literature on FDI determinants in emerging economies. Our paper is a timely contribution given the FDI trends throughout the region and ongoing policy debates in some markets over CBI. [ABSTRACT FROM AUTHOR]

Background: Despite extensive theoretical debate, empirical research on medical aid in dying (MAID) largely has disregarded broader, contextual factors as potential correlates of attitudes in hospice clinicians. Objective: Informed by institutional theory and neofunctional attitude theory, the objective of the current study was to quantitatively examine hospice clinicians' attitudes toward MAID as functions of institutional characteristics relating to (Aim 1) individual adherence to hospice values and (Aim 2) state law. Design: We used a cross-sectional design. Methods: A national convenience sample of interdisciplinary hospice clinicians recruited through US professional membership associations self-administered an online survey. Measures included attitudes toward MAID, attitudes toward the hospice philosophy of care, attitudes toward the principle that hospice care should not hasten death, orientation toward patient-centeredness, professional exposure to working in a state where MAID is legal, and demographic characteristics. Data were analyzed via a partial proportional odds model. Results: The sample (N = 450) comprised hospice physicians (227 [50.4%]), nurses (64 [14.2%]), social workers (74 [16.4%]), and 85 chaplains (85 [18.9%]). Results of the partial proportional odds model indicated that professional exposure to working in a state where MAID is legal was significantly associated with over twice the cumulative odds of MAID support. Although neither orientation toward patient-centered care nor attitudes toward the hospice philosophy of care was significantly associated with attitudes toward MAID, results showed that disagreement with the narrower principle that hospice care should not hasten death was significantly associated with 6-to-7 times the cumulative odds of MAID support. Conclusion: Findings suggest that contextual factors—namely, the environments in which hospice clinicians practice—may shape attitudes toward MAID. Unanticipated results indicating that hospice professionals' adherence to hospice values was not significantly associated with attitudes toward MAID underscore the need for further research on these complex associations, given previous theoretical and empirical support. [ABSTRACT FROM AUTHOR]

In today's "knowledge society," education is understood as highly instrumentally valuable, and institutional theorists have highlighted its immense cultural importance. What escapes commentary is the nearly universal moral reverence with which education is held. Since families are increasingly expected to participate in children's schooling, a family's moral virtue is partially established through offspring's school success. I explore this using in-depth interviews with two American populations on the margin of college-going: beginning community college students and adult undergraduates. I discuss how respondents present support for education as evidence of caretakers' status as loving and responsible parents. I then elaborate on how families create moral worthiness in relation to familial educational trajectories. I locate three narratives—maintaining the tradition, the rising family, and educational redemption. What narrative families deploy seems related to their location in social space, and each tacitly reflects the deep moral valuation of education that pervades modern culture. [ABSTRACT FROM AUTHOR]

The study investigates the competitive economic advantage of voluntary integrated reporting (IR) disclosures by publicly listed companies in Bangladesh. Thematic analysis of fifteen semi-structured interview transcripts reveals that investors consider both financial and non-financial factors where the emphasis is placed on the economic, business model, and governance factors. Many investors lack IR knowledge, whereas IR-familiar investors do not even regard IR adoption as value-adding due to certain limiting factors. A bit longer time frame and a developed market ecosystem are required to comment on the significance of IR for investment decisions in Bangladesh. Additionally, from an institutional theoretical lens, this study stipulates how an efficient capital market will trigger both the demand and supply of IR information and make voluntary IR adoption value relevant for appraising investment targets. It brings forward an important notion that fixing the capital market environment should be emphasized before attempts to make IR mandatory. [ABSTRACT FROM AUTHOR]

This study examines the issue of understanding management accounting practices in Romanian financial and accounting service firms, a subject of significant relevance due to the influence of accounting on organizational decision-making and strategic planning. The research examines 21 distinct management accounting practices, utilizing hierarchical clustering analysis refined by the Bayesian Information Criterion (BIC) to discern patterns and classifications within these practices. The findings indicate eight unique clusters, distinguished by differences in cluster size, withincluster heterogeneity, total within-cluster sum of squares, and Silhouette scores, which explain the diversity of practices and their organizational implications. The research enhances the literature by delineating the present state of management accounting practices in Romania and providing a more refined comprehension of the interrelationships among these practices, as guided by institutional theory. This method surpasses other attempts by emphasizing the diversity within clusters, uncovering distinct traits and strategic consequences. The findings indicate that various groupings of practices demonstrate particular patterns of adoption and utilization, which might affect firms' strategic decision-making processes. These insights facilitate future research focused on examining the drivers and effects of accounting methods across various institutional contexts. [ABSTRACT FROM AUTHOR]

This study adopts an innovative, holistic research approach based on fuzzy set qualitative comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in affecting banks' sustainability disclosure practices in the Eastern European (EE) region. Accordingly, this study aims to identify whether one or more configurations of cultural dimensions derived from Hofstede's national culture framework are conducive to higher levels of sustainability disclosure, using a sample including the five largest banks in each country of the 'Bucharest Nine' (B9) area over 2018–2022 period. Results evidence that sustainability disclosure patterns are not homogeneous among the banks operating in B9 countries. After the introduction of Directive 95/2014/EU, banks in some countries maintained relatively constant levels of sustainability disclosure, while others experienced steady growth rates. No cultural dimension alone would likely determine higher sustainability disclosure levels among B9 banks, confirming that normative pressures influencing EE banks' sustainability disclosure practices result from a combination of more cultural facets. In particular, fs‐QCA highlights a bundle of cultural dimension configurations that mould stakeholders' expectations in investigated countries, exerting pressures on banks to enhance their transparency on sustainability issues. The presence of power distance recurs in most configurations as a factor enabling higher sustainability disclosure levels. On the other hand, in most cases, the presence of uncertainty avoidance and long‐term orientation is conducive to higher banks' sustainability and transparency. [ABSTRACT FROM AUTHOR]

If an event happens in the woods, and nobody responds to it, is it a disruption? In this paper, we address a gap in the organizational sociology literature about how events are constructed as "institutional disruptions" in institutionally plural fields. We integrate the disconnected literatures of sensemaking/sensegiving and institutional pluralism to argue that institutional disruptions in institutionally plural fields are not coterminous with exogenous events, but rather are the result of a process of fieldwide sensemaking and sensegiving mediated by intermediary organizations. We use the American higher education community's response to the Trump administration's 2017 'travel ban' as a paradigmatic example that illuminates these dynamics with some clarity. In particular, we illuminate the relationships between conditions of institutional pluralism, extra-field events, the social construction of meaning within fields, the role of intermediary organizations, and the nature of organizational actions in response. Emerging from our theoretical exploration, we offer implications and avenues for future research for organizational sociologists. Collectively, our theorizing opens the door for scholars to re-examine previously taken-for-granted assumptions about disruptions and better theorize the earliest moments of institutional change. [ABSTRACT FROM AUTHOR]

Synopsis The research problem This study examines the association between corruption culture and corporate social responsibility (CSR) decoupling. Motivation Only a handful of studies have examined the effect of local culture on organizational outcomes. Recent studies shed light on the factors contributing to CSR decoupling, highlighting the value of understanding this disparity; however, few studies have documented the role of societal factors that contribute to this gap. Our study seeks to fill this gap by documenting that corruption culture increases dishonest behavior, reduces social stigma and the likelihood of punishment, promotes managerial rent-seeking, and ultimately affects CSR decoupling. The hypothesis Corruption culture is associated with higher CSR decoupling. Target population We used a sample of Chinese A-listed firms from 2010 to 2020. Adopted methodology We used ordinary least squares, path analysis, two-stage least square (2SLS) regression, generalized method of moment (GMM), and multiperiod difference in difference. Analyses By using 5,428 firm–year observations, this study examined the association between corruption culture and CSR decoupling. We employed robustness and mechanism tests to corroborate the findings and proposed mechanisms. Finally, we conducted heterogeneity tests to assess the varied impact of corporate governance, state ownership, and CEO attributes on the relationship between corruption culture and CSR decoupling. Findings We documented a positive relationship between corruption culture and CSR decoupling. We also found a less pronounced effect of corruption on CSR decoupling among firms with extensive media coverage and investments from qualified foreign institutional investors. Furthermore, the effect of corruption on CSR decoupling was particularly pronounced for private firms. We also observed that the effect of a corruption culture was especially weak for firms with chief executive officers who have international experience, are nonpolitically connected, and are female. [ABSTRACT FROM AUTHOR]

In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical research programme that is concerned with questions of power and emancipation. This research focus is warranted by broader debates within institutional theory as well as the SEA literature. Insofar as institutional theory is concerned, there are disagreements as to whether this theory can be imbued with critical intent or whether it is trapped in a normal science tradition of constantly extending and refining theory that detracts from such intent. By contrast, within the SEA literature, we find a largely inverse criticism suggesting that its lack of theoretical sophistication has diminished its critical potential. We show that most institutional research on SEA under review has not advanced research in a critical direction. However, this has little to do with the normal science ideal underpinning institutional theory but is rather due to the failure to keep up with key conceptual developments crystallising its critical potential. We outline a research agenda that may turn institutional research on SEA into a more critical research programme while simultaneously developing institutional theory conceptually. [ABSTRACT FROM AUTHOR]

COVID-19 shocked the education system, disrupting the policies and practices of special education over multiple school years. This essay brings together the institutional logics perspective and racialized organization theory to first examine aspects of special education and then describe how leaders and teachers can improve special education to target inequities. We illustrate features of three logics of special education: compliance, intervention, and equity. We explain how these logics are racialized structures in the special education field. Applying an agentic stance, we portray how leaders and teachers draw on multiple, competing logics of special education. Next, we highlight how infrastructure enables leaders and teachers to enact the equity model of special education. In sum, this essay encourages improving infrastructural elements and confronting racism and ableism to re-envision special education in the face of COVID-disruptions. [ABSTRACT FROM AUTHOR]

If we truly want to understand the impact of shame on organizational life there is a need to dig deeper into the very heart of our embodied experience. Building on work that has sought to understand how shame shapes and controls us, we push for an embodied perspective on shame to enter into our scholarly inquiry. To do so, in this essay, we draw on feminist and critical race theory to argue that felt shame can accumulate, untethered to specific episodes of shaming, and inhibit bodily expression. We bring attention to this embodied and durable aspect of shame and suggest there is a need to attend to its impacts on our organizations, the ways we are organized, and how we can organize to resist. [ABSTRACT FROM AUTHOR]

This study explores value-creation mechanisms in an institutionally diverse social and health care ecosystem, specifically through the lenses of institutional logics and institutional work. The research context is the social and health care innovation ecosystem in Tampere, Finland, comprising actors from various institutional backgrounds. The research method is an inductive interpretivist analysis, frequently used in studies on institutional logics. The alternation between empirical data—derived from interviews (n = 21), surveys (n = 23), and memos (n = 71)—and the theoretical framework yields new insights. Specifically, the empirical and the theoretical evidence provides practical examples of value-creation mechanisms, institutional logics, and modes of institutional work in social and health care innovation ecosystems. This article is one of the few papers that integrate institutional logics and institutional work to study value creation in a diverse social and health care innovation ecosystem. It contributes to the existing literature on collaborative value creation and the social and health care ecosystem by identifying how different value-creation mechanisms are manifested as hybridity in the ecosystem and how institutional work fosters collaborative value creation. This study fills a research gap by refining the understanding of collaborative value-creation mechanisms and their institutional underpinnings in social and health care ecosystems, thereby enriching both bodies of literature. These insights promote a nuanced understanding of collaborative value-creation practices in institutionalized settings, with implications for both policymaking and further research. [ABSTRACT FROM AUTHOR]

Entrepreneurship is often about the individual drive for innovation and the exploitation of opportunities; however, in an increasingly connected world, entrepreneurial ecosystems have gained considerable research interest. In many developed countries, entrepreneurial ecosystems emerge from organic collaborations between businesses and investors, with little political involvement. However, in a post-communist country like Kazakhstan, different stakeholders have diverse expectations, leading to tensions among them. In this study, we took a qualitative approach and drew from discursive institutionalism theory in entrepreneurship research in order to understand the influence of politics on the governance of an entrepreneurial ecosystem. Our findings reveal tensions between collective aspirations and individual goals, generating multiple institutional logics. The generative institutional discourse that is brought about by politics, their influence on governance, and facilitating factors is a mechanism that helps to turn such tensions into policies and collective action. To gain a better understanding of the influence of politics on the governance of entrepreneurial ecosystems, we propose a generative institutional discourse model. [ABSTRACT FROM AUTHOR]

Resource-based theory (RBT) is one of the theoretical lenses that have been used extensively to understand a firm's competitive advantage by utilizing strategic resources and capabilities. When applied to Business-to-Business (B2B) supply chains, RBT emphasizes the importance of having a flexible and adaptable supply chain that can leverage a company's internal strengths to meet customer needs effectively. By focusing on the resources specific to a particular company, a flexible B2B supply chain can be designed to meet customer demand efficiently and cost-effectively in a rapidly changing marketplace. Despite RBT's popularity as a theoretical lens, it has also faced criticism. To comprehensively understand these critiques and discover alternative views, we conducted a thorough analysis of relevant literature in the field of supply chain management. Although some of the criticisms were valid, we determined that the core message of RBT remains intact. However, we also acknowledge that a biased neoclassical economic rationality has constrained the RBT community. To overcome these limitations, the authors recommend further research into flexible B2B supply chains to uncover new opportunities for improvement. [ABSTRACT FROM AUTHOR]

Despite the importance of the government forces in environmental governance, it remains unclear whether government digitalisation, an important governmental transition triggered by the integration of digital technologies into regulatory process, can alleviate corporate environmental violations. Drawing on institutional theory, we propose that government digitalisation has a negative relationship with corporate environmental violation, while this negative relationship depends on the regulative, normative and cognitive factors that shape the institutional environments. We test these ideas by examining the response of publicly listed firms to the reform of digital government in China. Our findings contribute to the understanding of institutional theory on environmental governance by highlighting the positive role of government digitalisation and provide important practical implications. [ABSTRACT FROM AUTHOR]

Purpose: the purpose of this study is to investigate whether corporate governance mechanisms and attributes influence the sustainability performance of companies included in the BIST 50 Index. Results and contributions: Regression analysis showed that there was a significant positive influence of board tenure on sustainability performance and all its types; board size on environmental performance; and a dummy variable for board evaluation externally facilitated and company size on sustainability, environmental, and social performance. A significant negative impact of director attendance at board meetings on social performance was also revealed. This study contributes to the literature on the role of corporate governance in achieving the SDGs for BIST 50 Index companies, highlighting the significant impact of its individual indicators on the achievement of sustainability performance. Methodology: The authors reviewed 45 sustainability reports of BIST 50 Index companies for 2023. Four indices—Sustainability Performance, Environmental Performance, Social Performance, and Corporate Governance Performance Indexes—were developed to characterize sustainability performance and its types based on a content analysis of sustainability disclosures. To analyze the influence of mechanisms and characteristics of the corporate governance system on sustainability performance, eight independent variables were used: board size, number of board meetings, director attendance at board meetings, board independence, board tenure, a dummy variable for board evaluation externally facilitated, a dummy variable for internal auditors present, and a dummy variable for CEO and Chair functions combined. Two control variables, company size and leverage, were used as well. Gap: Today, the scientific literature has no universal approach and understanding of how the corporate governance system should be developed to improve sustainability performance or its individual components. Relevance: Development of a corporate governance system is one of the ways to increase the level of sustainability performance of companies. Impact: The results of the study made it possible to produce several recommendations (expand the number of board members, develop an effective procedure for regular changes of general directors in company boards, introduce independent external control tools in the corporate governance systems of companies) that will lead to the achievement of SDGs 5, 8, 16. [ABSTRACT FROM AUTHOR]

This study investigates how institutional frameworks and social comparisons shape perceptions of gender inequality, focusing on the role of perceived effort. Using data from a national survey on gender inequality in Spain, we explore how historical perspectives and contemporary perceptions converge to influence the belief that women must exert more effort than men to achieve the same level of competence. The findings indicate that this perception persists, despite advancements in equality policies. The study makes a significant contribution by identifying "perceived effort" as a key driver of gender inequality, both in corporate and entrepreneurial settings. These results provide practical insights for public policy, highlighting the need for targeted interventions that address not only structural disparities but also deeply ingrained social perceptions. [ABSTRACT FROM AUTHOR]

Purpose: This study investigates the rise of online female entrepreneurship in emerging economies from institutional perspectives and the resource-based view (RBV). The research also explores how choosing online entrepreneurship affects the performance of female entrepreneurs. Design/methodology/approach: Data were collected through surveys, and quantitative data analysis was used to test the hypotheses. Findings: The results indicate that women entrepreneurs perceive online platforms as rare, valuable, imperfectly imitable and non-substitutable resources. Furthermore, the impact of informal institutions on choosing online platforms is supported, but the influence of formal institutions remains unclear. Additionally, the study finds that opting for online platforms helps entrepreneurs achieve financial and stakeholder relationship goals but does not significantly contribute to strategic and learning goals. Originality/value: Our research highlights how transitioning from a physical to an online business platform can become a valuable resource for marginalized, deprived and struggling entrepreneurs, particularly women, operating within challenging institutional contexts, often prevalent in emerging economies. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selçuk University Social Sciences Vocational School is the property of Journal of Selcuk University Social Sciences Vocational School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Policy implementation in municipal organisations is shaped by various policy frameworks and institutional structures that ultimately impact programming and service provision. The importance of youth development within recreation in municipal organisations in Canada is evident, but little research has focused on manager-level perspectives of youth development in the sector and the institutional factors that shape policy implementation therein. This research fills that gap by examining how youth development and associated policies are understood by managers in municipal recreation organisations (MROs). We used an instrumental case study methodology to examine the Province of Ontario, Canada and explore how youth development is understood in MROs, and how these understandings impact the implementation of policy related to sport and recreation. We draw from institutional theory to provide insight into how municipal organisations implement policy related to youth development. Our findings demonstrate the influence of the education sector on municipal recreation programming, how youth development is understood to occur through municipal work experiences, and the processes of involving youth in politics of municipal organisations, operations, and decision-making. We offer scholars and recreation practitioners a better understanding of the role of youth development in MROs and how policy related to youth development, sport, and recreation is implemented. [ABSTRACT FROM AUTHOR]

Purpose: The construction industry has arrived at a crossroads of rapid technological progress. While it is foreseen that the advent of new construction technologies will disrupt the construction industry's future, such disruptions often create the ideal environment for innovation. As poor payment practices continue to plague the construction industry, the advent of smart contracts has created an opportunity to rectify the inherent flaws in the mitigation of payment problems in traditional construction contracts. Given the intrinsic resistance of construction firms to such revolutionary changes, this study aims to understand the various factors influencing the adoption of smart contracts in the Singapore construction industry. Design/methodology/approach: A mixed method was adopted involving quantifying respondents' perceptions of the factors influencing smart contract adoption, and validation from a group of interviewees on the matter. Out of 461 registered quantity surveyor members contacted via the Singapore institute of surveyors and valuers website, 55 respondents took part in the survey. This is followed by semi-structured interviews to validate the survey results. Findings: The findings indicate that construction firms have neither a significant knowledge of nor willingness to adopt smart contracts. A total of 29 institutional factors were also identified that significantly influence the adoption of smart contracts. The quantitative findings were further reinforced by qualitative interviews with five industry experts. Originality/value: With recognition of and the successful formulation of the significant institutional drivers and barriers, the key findings of this study will be integral in driving the commercial adoption of smart contracts within the construction industry. [ABSTRACT FROM AUTHOR]

This study explores which stakeholders have more substantial influence than others and which combinations of stakeholders will have the greatest impact on small‐ and medium‐sized enterprises' environmental practices. A quantitative survey of 150 manager‐owners of SMEs found that while customers and suppliers significantly influence SMEs' sustainability behaviors, the demands and expectations set by regulatory bodies have a more substantial impact on how SMEs shape their environmental practices. Further, the presence of regulatory pressures does more than directly influence SMEs. Pressure from regulatory bodies also amplifies the effect of other forces on SMEs' environmental practices. In other words, when regulatory pressures exist, the impact of customer and supplier pressures on SMEs' sustainability behaviors becomes even more substantial. This synergistic effect underscores the pivotal role of regulatory pressures in shaping and enhancing SMEs' commitment to environmental sustainability. [ABSTRACT FROM AUTHOR]

Background: The differences between NGO networks for two distinct types of CSR practices are underexplored: convergent CSR, which pertains to the global standards embraced by both the local and global institutions, and divergent CSR, which is framed primarily by local economic, political and social conditions. Purpose: Grounded in institutional and network theory, the study explores the significance of three forms of network centrality in different types of CSR (convergent/divergent) and varying modes of interaction (collaborative/adversarial) across global versus local NGOs in South Korea, a state-led market economy. Research Design: The study conducts network analyses and descriptive analysis of NGOs' collaborative and adversarial networks with corporations, in relation to their engagement in convergent and divergent CSR. Study Sample: The NGO/corporate network dataset consisted of 2073 nodes and 4158 edges (ties). The sample of CSR practices consisted of a total of 8715 instances of convergent CSR practices and 396 instances of divergent CSR practices. Data Collection and/or Analysis: A total of 260 reports from 52 South Korean corporations and a total of 430 reports from 78 NGOs in South Korea were used to develop a corpus of corporate/NGO network dataset (collaborative and adversarial) and the dataset of the type of CSR practices they engaged in (convergent/divergent). Then degree, eigenvector and betweenness centralities of the 78 NGOs were computed within the NGO-corporate network. The relationships between the three centralities and CSR types (convergent/divergent) were found through standard regression analyses and descriptive analyses. Results: The findings suggest that when engaging in convergent CSR, as opposed to divergent CSR, NGOs would benefit the most from developing collaborative ties to central others in their NGO-corporate network (eigenvector centrality). A descriptive analysis of the findings suggests that adversarial divergent CSR practices are primarily reported by a potentially isolated group of local NGOs. Conclusions: CSR practices develop in multiple forms within a national institution, rather than simply converging with the universal norms. They form under the communicative pressures of different types of global and local institutional actors, through different network positions (centralities) and nature of relationships (collaborative and adversarial). [ABSTRACT FROM AUTHOR]

Our paper examines the political considerations in the intersectoral action that was evident during the SAR-COV-2 virus (COVID-19) pandemic through case studies of political and institutional responses in 16 nations (Australia, Belgium, Brazil, Ethiopia, India, New Zealand, Nigeria, Peru, South Africa, South Korea, Spain, Taiwan, Thailand, Vietnam, UK, and USA). Our qualitative case study approach involved an iterative process of data gathering and interpretation through the three Is (institutions, ideas and interests) lens, which we used to shape our understanding of political and intersectoral factors affecting pandemic responses. The institutional factors examined were: national economic and political context; influence of the global economic order; structural inequities; and public health structures and legislation, including intersectoral action. The ideas explored were: orientation of governments; political actors' views on science; willingness to challenge neoliberal policies; previous pandemic experiences. We examined the interests of political leaders and civil society and the extent of public trust. We derived five elements that predict effective and equity-sensitive political responses to a pandemic. Firstly, effective responses have to be intersectoral and led from the head of government with technical support from health agencies. Secondly, we found that political leaders' willingness to accept science, communicate empathetically and avoid 'othering' population groups was vital. The lack of political will was found in those countries stressing individualistic values. Thirdly, a supportive civil society which questions governments about excessive infringement of human rights without adopting populist anti-science views, and is free to express opposition to the government encourages effective political action in the interests of the population. Fourthly, citizen trust is vital in times of uncertainty and fear. Fifthly, evidence of consideration is needed regarding when people's health must be prioritized over the needs of the economy. All these factors are unlikely to be present in any one country. Recognizing the political aspects of pandemic preparedness is vital for effective responses to future pandemics and while intersectoral action is vital, it is not enough in isolation to improve pandemic outcomes. [ABSTRACT FROM AUTHOR]

The existing literature on government debt has predominantly focused on its influence on economic growth, with relatively limited attention paid to its ecological implications. Government debt, as an important financial tool, plays an essential role in improving the quality of economic development, yet its impact on sustainable governance remains underexplored. Against this backdrop, this paper investigates the relationship between government debt and carbon reduction using a sample of Chinese listed companies from 2010 to 2023. After excluding missing and financial firm data, our final sample includes 26,535 observations. We obtained these data from the China Security Market Accounting Research (CSMAR) database and the Wind database. This study utilizes ordinary least squares (OLS) as the baseline regression and identifies a significant positive impact of government debt on carbon emissions. Further, the moderating analysis suggests that the positive impact of government debt on carbon reduction is particularly stronger in state-owned (SOEs) and heavily polluting enterprises. To ensure the robustness of these findings, we also use fixed-effects models and the generalized method of moments (GMM), validating the consistency of the findings. This research provides critical practical and theoretical insights for regulators and adds to the prevailing body of literature on emissions reduction. [ABSTRACT FROM AUTHOR]

Corporate layoffs are a globally prolific organisational activity, but little is known about how industry‐level employment loss or gain impacts firm‐level layoff implementation. Grounded in institutional theory, this study posits that firms in industries experiencing employment decline align with a cost‐containment approach, while firms in industries experiencing employment growth focus on social exchange theory when executing employee layoffs. Analysis of 573 mass layoffs from March 2013 to May 2019 compared downsizing scope (layoff severity and frequency), explanations, alternatives, advance notice, and firm characteristics (unionisation and firm size) in employment gain versus loss industries. The findings indicate that meaningful differences exist. Firms operating in employment loss industries implement layoffs focused on cost‐containment, including less severe layoffs, less extensive but more demand‐decline focused explanations, and use more cost‐reduction layoff alternatives, when compared to layoffs in employment gaining industries. Firms operating in industries experiencing growth execute layoffs in a manner that maintains the social exchange expectations between employee‐employer. In addition, firms in declining industries are more likely to be unionised and larger than firms in growing industries. This research helps reconcile divergent layoff perspectives by considering how variations in external factors impact corporate layoffs. [ABSTRACT FROM AUTHOR]

The degrowth project proposes a fundamental reorganisation of contemporary society. The existing literature focuses on explaining why degrowth is needed to tackle the multiple socioecological crises of our time and what needs to change in contemporary society. Recently, there have been explicit calls to moving on to thinking about the question of how a degrowth transition could be achieved. In this task, we identify the 'end' of the vision, that is, the cornerstones of a degrowth society, and focus on the suggested changes leading there. Therefore, we conceptualise a degrowth society as a regime that can be studied with the help of institutional theory and the change leading to a degrowth regime as a degrowth transition. To understand the constituents of such a regime, we conducted a systematic mapping of the degrowth literature by focusing on specific change proposals from 2000 to 2020. We analysed these change proposals in the framework of institutional theory and identified three overarching themes forming the backbone of a degrowth society: reduction, reorganisation and localisation. These themes represent the cultural–cognitive dimension of institutionalisation processes and entail varying degrees of normative and regulative dimensions. According to the degrowth change proposals in the literature, reduction is to be achieved mainly through top-down regulation, while reorganisation and localisation require a bottom-up approach to mobilising collective agency and changes in the normative orientation of society. Our analysis regarding the founding pillars of the institutional order of a degrowth society unveils essential signposts that could be considered when formulating policies and narratives compatible with a degrowth transition. [ABSTRACT FROM AUTHOR]

International human resource management (IHRM) has covered two very distinct areas: comparative HRM (comparing HRM between national settings) and HRM in multinational enterprises (MNEs). Existing research has pointed to the multifaceted nature of contextual effects, and how they may differ qualitatively according to locale. This perspective article argues that a distinct and shared theme across this literature is much more than a recognition that many different sets of institutions and/or cultural features can make for viable alternative HRM models. We also consider whether or not MNEs seek to accommodate local realities or work to change them. Developing and broadening inquiry around these concerns may represent a solid way for researching IHRM in an age of polycrisis. Such understandings may be of great value in exploring the relationship between the present global polycrisis and HRM practice. We highlight potential concerns and opportunities for theorizing around the same. [ABSTRACT FROM AUTHOR]