Dans un contexte économique sans précédent marqué par une pandémie mondiale, l’entrelacement complexe du discours sur le greenwashing à l’ère des fake news s'est intégré au tissu de la durabilité d’entreprise, remodelant les perceptions des managers et mettant à l’épreuve leur attitude face aux décisions durables. À travers une étude qualitative en deux phases, cette recherche examine l’impact du discours sur le greenwashing sur les perceptions et attitudes des managers vis-à-vis de la durabilité en France après la pandémie. Les résultats révèlent une déconnexion entre le discours externe sur le greenwashing et l’état d’esprit des managers, ces derniers associant souvent les accusations de greenwashing aux « fake news ». De plus, l’étude montre que la pandémie a déplacé l’attention vers les préoccupations financières, reléguant la durabilité au second plan dans la prise de décision stratégique et modifiant ainsi le paysage de la responsabilité d’entreprise. En allant au-delà du cadre habituel centré sur les consommateurs et les clients, cette étude vise à combler un vide critique dans la recherche sur le greenwashing en examinant son impact sur différents acteurs. À travers cette analyse, nous cherchons à contribuer aux recherches sur le discours du greenwashing en offrant une compréhension plus approfondie des complexités et des nuances entourant les perceptions managériales de ce discours et des initiatives de durabilité dans une époque marquée par des défis sans précédent.

The benefit of gender diversity on the corporate boards of family firms (FFs) continues to receive growing interest. In this paper, we examine the goals of women who hold a position on the board of directors at FFs. Goal setting has been used to identify what they want to accomplish here. How do they make a difference? This question is answered through the theoretical lens of socio- emotional wealth (SEW) and goal setting. We contribute to the literature supporting gender-diverse board composition, emphasizing the goals associated with women on FF boards, and highlighting their role in family business succession.

Drawing on SEW and goal setting theory, this study examines how women’s goals influence succession. Driven by the research question, our data bring together three categories of goals pursued by women in the boardroom.

An Initial Coin Offering (ICO) is a modern fundraising method for start-ups, similar to crowdfunding but using digital tokens instead of traditional cash or rewards. Investors purchase these tokens, which they can later use to buy the product or resell for potential profit. ICOs provide entrepreneurs with a global financing opportunity while offering investors early access to innovative projects. Overall, ICOs connect entrepreneurship, finance, and blockchain technology, making them a revolutionary tool for start-up funding.

The goal of this study is to examine how environmental taxes influence the comparative advantage in environmental products and carbon emissions within emerging economies. To gain a better understanding, we examine whether this impact changes depending on the level of government integrity. The results indicate that increased environmental taxes mitigate the comparative advantage in environmental goods for emerging markets. However, for countries with high levels of government integrity, higher environmental taxes enhance their competitive edge in environmental goods. Additionally, our findings show that although a rise in environmental taxes is associated with higher carbon emissions, raising such taxes results in a reduction in carbon emissions for emerging economies with solid government integrity. These findings suggest that robust political institutions are crucial in promoting the comparative advantage of emerging markets in environmental goods and mitigating climate change. In the absence of substantial confidence in political or governmental institutions, the efficient implementation of climate taxes poses considerable challenges. Furthermore, we observe that an increase in the comparative advantage of environmental goods results in a decrease in carbon emissions.

This study explores the influence of legal uncertainties on the process of innovating human resources (HR) practices in developing countries. Through a case study focused on introducing remote work within Kazakhstan’s Technical Gas Industry during a healthcare crisis, we examine the multifaceted challenges and opportunities that emerge when navigating a complex legal landscape. Our findings reveal that legal uncertainties, stemming from inadequacies in legislation and the tightness of norms, significantly impede the ability to adapt and modernize HR practices during crises. Furthermore, the criticality of the company’s position within the industry, combined with a low degree of legal enforcement, underscores the concept of ‘responsibilization’ among HR professionals. This phenomenon compels HR practitioners to assume greater responsibility and make strategic decisions that occasionally push the boundaries of existing laws and regulations. In this context, we propose a novel conceptualization of responsibilization, distinct from empowerment, as it involves embracing negative legal consequences associated with proactive decision-making during crises. This study contributes significantly to our understanding of how legal uncertainties influence the process of HR innovation in developing countries, highlighting the intricate interplay between regulatory frameworks, crisis management, and organizational transformation.

Virtual influencers are 100% Computer Generated Influencers created by AI and 3D artists. These virtual influences can model, sing, and even interact with fans—without ever existing in real life. Despite the risks of virtual influencers (e.g., lack of authenticity, ethical and transparency concerns, etc.), they represent enormous opportunities for brands.

Recently, ensemble-based machine learning models have been widely adopted and have demonstrated their effectiveness in bankruptcy prediction. However, these algorithms often function as black boxes, making it difficult to understand how they generate forecasts. This lack of transparency has led to growing interest in interpretability methods within artificial intelligence research.

In this paper, we assess the predictive performance of Random Forest, LightGBM, XGBoost, and NGBoost (Natural Gradient Boosting for probabilistic prediction) on French firms across various industries, with a forecasting horizon of one to five years. We then apply Shapley Additive Explanations (SHAP), a model-agnostic interpretability technique, to explain XGBoost, one of the best-performing models in our study. SHAP highlights the contribution of each feature to the model’s predictions, enabling a clearer understanding of how financial and macroeconomic factors influence bankruptcy risk. Moreover, it allows for the explanation of individual predictions, making black-box models more applicable in credit risk management.

Marketing seems to be slow to fully recognize its role, place and responsibility in changes in climate, biodiversity and resources. This reluctance can be attributed, at least in part, to the implicit assumptions of sustainable marketing, which tend to minimize the scale of the paradigm shifts needed to remain hopeful of a habitable planet. Consequently, the dominant approaches to “sustainable marketing” find it difficult to question the fundamental principles and ideological foundations of the market system. This is why we are calling for radical changes in marketing research in order to envisage a truly sustainable future. We are therefore formulating a program based on five proposals with the aim of inviting profound transformations in the discipline.

Corporate venture capital (CVC) plays a pivotal role in driving innovation. Our study offers compelling evidence that integrating sustainability into CVC strategies benefits not only the environment but also enhances long-term financial performance. Through CVC programs, corporate parents innovate by creating and executing new business models, leveraging both incremental and radical innovation. The concept of “innovation compensation” serves as a catalyst for encouraging corporations to adopt ecologically sustainable practices.

Image quality and type of review framing significantly influence purchase intentions on social commerce platforms. High-quality images and personal experience-based reviews enhance mental imagery vividness, leading to increased cognitive and affective social presence.