Efficacité énergétique et marchés socialement responsables

@article{saharti_3293,

title = {Lending Relationships of Firms for a Just Transition},

author = {Mohammed SAHARTI and Asif Saeed and Sajid M. CHAUDHRY and Muhammad Ali NASIR},

url = {https://onlinelibrary.wiley.com/doi/10.1111/eufm.12535},

year  = {2025},

date = {2025-06-01},

journal = {European Financial Management},

volume = {31},

number = {3},

pages = {1195-1216},

abstract = {This paper examines lending dynamics for firms aiming for a ?just transition?. Analyzing 37,426 firm-year observations from DealScan and Refinitiv's environmental, social and governance (ESG) transition data (2002-2021), we find that lenders offer lower interest rates to firms with prior relationships and strong ESG commitments, particularly environmental ones. While environmental factors receive favourable treatment, economic and governance transitions are less prioritized. Lenders tend to form more dispersed syndicates when supporting firms focused on ESG transitions, especially environmental ones. This research highlights the uneven focus within ESG transitions and emphasizes the underexamined area of governance, providing insights into lending relationships.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{alharbi_3628,

title = {Board co-option and audit quality: Evidence from US},

author = {Samar S. Alharbi and Asif Saeed and Umer Iqbal and Najoua Elommal-Manita},

url = {http://dx.doi.org/10.1016/j.irfa.2025.104123},

year  = {2025},

date = {2025-06-01},

journal = {International Review Of Financial Analysis},

volume = {102},

pages = {104123},

abstract = {This study investigates the impact of board co-option on audit quality, a vital dimension of corporate governance

that has received limited attention. Using a dataset of 9605 firm-year observations from U.S. listed firms, we

examine the extent to which co-opted directors aligned with CEOs compromise audit quality, measured through

BIG4 auditor selection and audit fees. Results show that board co-option significantly reduces audit quality, a

finding robust to alternative co-option measures, propensity score matching, and IV-Probit models. Notably, the

presence of a CSR committee and stronger governance scores mitigate these negative effects - highlighting their

significant role. These findings accentuate the need for regulatory reforms to strengthen board independence and

institutionalize CSR committees, enhancing governance practices and accountability.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{courtioux_3800,

title = {The geographies of segregation in French universities from 2006 to 2016},

author = {Pierre COURTIOUX and Tristan-Pierre Maury and Johan Seux},

url = {https://link.springer.com/article/10.1007/s10734-025-01473-5},

year  = {2025},

date = {2025-06-01},

journal = {Higher Education},

abstract = {Since the French university system is non-selective, the question of segregation has long remained unaddressed. However, the recent increase in enrolment, as well as the implementation of cluster-building policies, has brought the issue of university segregation and its geography to the forefront. This article proposes the first exhaustive geographical decomposition of segregation in French universities. Using a mutual information index, we identify the different local components and layers of social segregation and measure their contribution to the national level of segregation between 2006 and 2016. Our results show that in the French university system, segregation is quite low and tended to decrease over the period. However, we also show that only about 18% of the total segregation is due to macro-scale factors: i.e., social differences across regional areas: social segregation is mainly a local phenomenon that could be reduced with reforms of higher education enrolment policy, implemented at the regional level.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{shuwaikh_3801,

title = {Evaluating Innovation Output of Companies Backed by Corporate, Independent and Syndicated Venture Capital},

author = {Fatima Shuwaikh and Sabrina Khemiri and Souad Brinette and Joakim Börrén Dias},

url = {https://doi.org/10.1002/ijfe.70003},

year  = {2025},

date = {2025-06-01},

journal = {International Journal Of Finance & Economics},

volume = {0},

pages = {1-27},

abstract = {This paper examines how Corporate Venture Capital (CVC), Independent Venture Capital (IVC) and Venture Capital Syndicate (VCS) promote innovation among startups. Drawing on a dataset of 4406 venture-backed deals in North America, spanning 1998-2019, it explores how the configurations of investors and their contextual factors influence innovation output. The findings show that syndicated and CVC-backed ventures outperform IVC-backed ventures. Syndicates with a larger membership are positively associated with innovation outcomes based on resource pooling and knowledge sharing; contextual factors, such as location and technology fit, environmental munificence and absorptive capacity have a positive moderating effect on the relationship between VC type and innovation outcomes. This research adds to both academic knowledge and practical implications, offering entrepreneurs, investors and policymakers' actionable insights about how to facilitate innovation, improve venture funding and enhance innovation management to ultimately strengthen the innovation ecosystem.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{rejeb_3806,

title = {The behaviour of distressed firms towards earnings management in a competitive product market},

author = {Najet Rejeb and Houssam Bouzgarrou and Faten Lakhal},

url = {https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijmfa#128343},

year  = {2025},

date = {2025-06-01},

journal = {International Journal of Managerial and Financial Accounting},

pages = {1-26},

abstract = {his study investigates the influence of corporate financial distress on earnings management under competitive market pressure. Using a dataset of 146 non-financial French firms listed on the SBF-250 index from 2005 to 2020 and the generalised method of moments approach, the findings reveal a positive effect of financial distress on earnings management. Distressed firms exhibit a heightened inclination to employ both accruals and real earnings management, with a greater emphasis on accruals over real earnings management. Conversely, financial distress reduces the use of earnings management by classification shifting. This effect is more pronounced for distressed firms operating in competitive markets. This is the first study to explore product market competition as a main driver through which financial distress positively affects earnings management. It offers stakeholders valuable insights into the manipulative behaviours of distressed firms in competitive environments, helping in more informed risk management decisions.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{sabrina_3909,

title = {Labor investment decisions in family firms: the under-firing behavior},

author = {Khemiri Sabrina and Assil Guizani and Faten Lakhal and Emna Brahem},

url = {https://reflexion.hec.ca/notice?id=h::738afd78-0e0f-4f17-b0bd-4fecf6685bf9},

year  = {2025},

date = {2025-05-01},

journal = {Management International},

pages = {1-27},

abstract = {This study investigates labor investment inefficiency in family firms from a specific socioemotional wealth

(SEW) perspective, particularly under-firing behavior. Family firms differ from their non-family counterparts

and are more concerned about their reputation and emotional goals apart from financial objectives, leading

them to make inadequate labor investment decisions. Based on a sample of French-listed firms in the SBF

120 index from 2005 to 2021, the results support the SEW perspective and show that family firms and their

involvement in management lead to inefficient labor investment decisions, specifically through the underfiring

problem. Additional analyses show that the over-investment problem is mitigated in family firms

operating in a highly competitive environment. Moreover, inefficient labor investments are more

pronounced in socially responsible family firms.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{belot_3017,

title = {Government awards to CEOs},

author = {François Belot and Timothée Waxin},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/jbfa.12813},

year  = {2025},

date = {2025-05-01},

journal = {Journal Of Business Finance & Accounting},

volume = {52},

number = {1},

pages = {472-510},

abstract = {This paper investigates the value and corporate governance consequences of government awards for a sample of French CEOs appointed to the national Order of the Legion of Honor (Légion d'honneur). Short-term market reactions surrounding award announcements are significantly positive, whereas the valuation of firms with awarded CEOs is greater than that of (matched) firms with nonawarded CEOs. We explore the channels through which government awards create value and find evidence that they provide awarded CEOs and their firms with increased political access. We also observe that government awards are associated with better corporate governance in that awarded CEOs are more likely to be fired for poor performance. The negative effects that have been documented for media awards and are associated with CEOs' superstar status do not seem to apply to state awards.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{slama_3614,

title = {Investing in a Cleaner Future: The Role of Institutional Investors in Corporate Waste Management},

author = {Afef Slama and Khaled Ghozzi and Faten Lakhal and Assil Guizani and Khaled Hussainey},

url = {https://onlinelibrary.wiley.com/doi/10.1002/bse.4222},

year  = {2025},

date = {2025-05-01},

journal = {Business Strategy And The Environment},

volume = {34},

number = {4},

pages = {4811-4831},

abstract = {As environmental sustainability gains prominence, institutional investors are increasingly recognized for their influence on corporate environmental practices. Despite this growing interest, their impact on waste management and circular economy initiatives is yet to be explored. This study seeks to bridge this gap by examining how institutional investors' ownership and investment horizon affect corporate waste management in France, where companies face increasing regulatory pressure under the 2015 Energy Transition Law. Analyzing 1001 firm-year observations over 2011-2021 in France, the results reveal that long-term (short-term) institutional investors negatively (positively) affect waste generation. This suggests that long-term investors exert pressure on managers to prioritize waste reduction strategies, supporting the neo-institutional theory perspective. Further analysis shows that the effect of long-term institutional investors on waste generation has accentuated after the adoption of the French Law on the Energy Transition in 2015, especially for firms with high environmental performance and strong corporate governance and those operating in environmentally sensitive industries. These results offer actionable insights for policymakers, investors, and corporate managers seeking to promote sustainable waste management practices.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ghamgui_3668,

title = {The construction of women's social legitimacy in the context of the transfer of family businesses: A structuration cycle perspective},

author = {Nizar Ghamgui and Sylvaine Castellano and Insaf Khelladi and Emmanuelle Desgardin},

url = {https://doi.org/10.1177/14657503251338998},

year  = {2025},

date = {2025-05-01},

journal = {The International Journal of Entrepreneurship and Innovation},

volume = {0},

pages = {0},

abstract = {The existing literature on the legitimacy of daughters in the succession process of family businesses tends to separate the analysis between, on the one hand, the role of successor daughters and, on the other hand, the networks that activate and validate their legitimacy. This separation sustains a dualism in the conceptualization of relationships between successor daughters and the various stakeholders. This study addresses this gap by drawing on Strong Structuration Theory and the analysis of five cases of successor daughters. The results highlight that the social legitimacy of successor daughters in family businesses is the result of a continuous interaction between individual agency and social structures, within a logic of duality. It proposes a conceptualization of legitimacy as a dynamic process of social co-construction. The study reveals the interdependence between personal legitimacy and entrepreneurial legitimacy, which mutually reinforce each other through intertwined structuration cycles. This articulation contributes to the progressive co-construction of social legitimacy, emphasizing its evolving and adaptive nature.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{khemiri_3909,

title = {Labor investment decisions in family firms: the under-firing behavior},

author = {Sabrina Khemiri and Assil Guizani and Faten Lakhal and Emna Brahem},

url = {https://doi.org/10.59876/a-71ex-a3z0},

year  = {2025},

date = {2025-05-01},

journal = {Management International},

pages = {1-26},

abstract = {This study investigates labor investment inefficiency in family firms from a specific socioemotional wealth

(SEW) perspective, particularly under-firing behavior. Family firms differ from their non-family counterparts

and are more concerned about their reputation and emotional goals apart from financial objectives, leading

them to make inadequate labor investment decisions. Based on a sample of French-listed firms in the SBF

120 index from 2005 to 2021, the results support the SEW perspective and show that family firms and their

involvement in management lead to inefficient labor investment decisions, specifically through the underfiring

problem. Additional analyses show that the over-investment problem is mitigated in family firms

operating in a highly competitive environment. Moreover, inefficient labor investments are more

pronounced in socially responsible family firms.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{kefi_3254,

title = {AI-enabled social support chatbot usage: flowing ambivalence and liminalities},

author = {Hajer Kefi and Insaf Khelladi and Zied Mani and Nathalie Veg-Sala},

url = {https://doi.org/10.1007/s10479-023-05683-x},

year  = {2025},

date = {2025-04-01},

journal = {Journal of Decision Systems},

volume = {347},

pages = {553-578},

abstract = {Interest in social and emotional support chatbots has recently surged, making human - chatbot relationships increasingly common. However, users' subjective experiences with these chatbots often extend beyond simple interactions, reflecting the complex dynamics of liminality and ambivalence. Through a netnographic study of the chatbot Replika, we explore how users experience relational liminality, and control and agency liminality. These dynamics contribute to what we term flowing ambivalence, where users feel both comforted and unsettled, fostering dependency on chatbots despite an awareness of their artificial empathy. Our findings suggest that emotional support chatbots provoke complex emotional states that fluctuate and adapt, underscoring the need for nuanced frameworks to understand how users relate to AI tools.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{askenazy_3447,

title = {Employment strategies in response to the first Covid lockdown: A typology of French workplaces},

author = {Philippe Askenazy and Clément Brébion and Pierre COURTIOUX and Christine Erhel and Malo Mofakhami},

url = {https://onlinelibrary.wiley.com/doi/full/10.1111/irel.12362},

year  = {2025},

date = {2025-04-01},

journal = {Industrial Relations},

volume = {64},

number = {2},

pages = {168-199},

abstract = {This research connects the literature on crisis management and on firm flexibility to investigate human resource (HR) strategies in response to unexpected crises such as the Covid-19 pandemic. Leveraging data from French workplaces we identify five main types of strategies implemented during the first lockdown, which go beyond the massive use of teleworking or the use of short-time work. The analysis demonstrates that a combination of preexisting HR practices (teleworking agreements, wage levels, risk exposure, and health and safety committees) and public policies (short-time programs, legislation on short-time contracts, and temps) influences which of these five strategies firms adopt.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{aftab_3486,

title = {How do corporate social responsibility and green information technology capital influence environmental performance? Investigating the role of top management teams' green commitment},

author = {Junaid Aftab and Feng Wei and Nabila Abid and Fahad Aftab and Huma Sarwar and Muhammad Ishtiaq Ishaq},

url = {https://www.emerald.com/insight/content/doi/10.1108/jic-04-2024-0097/full/html},

year  = {2025},

date = {2025-04-01},

journal = {Journal Of Intellectual Capital},

volume = {26},

number = {3},

pages = {565-595},

abstract = {Purpose

The information and communications technology (ICT) industry is revolutionizing the world. However, achieving net zero emissions and sustainable development goals is equally important. This study uses intellectual capital-based and natural resource-based theories to determine whether green information technology capital (GITC) mediates the relationship between corporate social responsibility (CSR) and environmental performance. The role of the top management teams (TMT) green commitment as a moderator between CSR and GITC is also hypothesized.

Design/methodology/approach

Data were collected using multi-wave and multi-respondent strategies from 275 ICT firms to examine these relationships. Structural equation modeling was used for analysis.

Findings

The findings demonstrate that CSR significantly and positively impacts environmental performance, with GITC significantly mediating this relationship. Furthermore, the statistical results confirm that TMT's green commitment significantly strengthens the connection between CSR and GITC.

Originality/value

The significance of TMT's green commitment as a boundary condition that enhances the effectiveness of strategically aligned CSR practices provides novel theoretical insights to extend the CSR literature. Additionally, it offers practical implications for the managers of ICT firms, which are discussed in detail.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{sarang_3551,

title = {Does a co?opted director affect a firm's financial distress risk?},

author = {Aitzaz Ahsan Alias Sarang and Asad Ali Rind and Riadh Manita and Asif Saeed},

url = {https://onlinelibrary.wiley.com/doi/10.1002/ijfe.2959},

year  = {2025},

date = {2025-04-01},

journal = {International Journal Of Finance & Economics},

volume = {30},

number = {2},

pages = {1275-1301},

abstract = {This study examines the relationship between co-opted directors (CODIR),

measured as the fraction of directors appointed after the Chief Executive Officer

(CEO) assumes office to board size, and firms' financial distress risk

(FFDR). Understanding the relationship between CODIR and FFDR is imperative

due to the significant impact of high risk-taking on financial crises and the

heightened expectations placed on board members for risk oversight. Despite

growing research on corporate governance and FFDR, little attention has been

paid to the role of CODIRs, presenting a significant gap in the literature. Using

a US sample from 1996 to 2019, covering 13,486 firm-year observations, we

document that CODIR reduces FFDR, supporting the hypothesis that co-opted

directors have a lower financial distress risk-taking propensity than their nonco-

opted counterparts. We also find that a critical mass of at least three

CODIRs and independent CODIRs reduces FFDR. Our results also document

that CEO power in the form of CEO duality and CEO tenure, external monitoring

in the form of the number of analysts following the firm, competition, and

takeover susceptibility do not drive our main conclusions for co-option and

FFDR. Finally, the results show that CODIR reduces FFDR through liquidity

channels. The findings remain robust to various definitions of co-option and

distress risk, and are consistent in both difference-in-differences analysis and propensity score matching.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{aftab_3660,

title = {How Environmental Leadership Influences Performance Outcomes: A Study of the Manufacturing Sector},

author = {Junaid Aftab and Feng Wei and Muhammad Ishtiaq Ishaq and Nabila Abid},

url = {https://doi.org/10.1111/beer.12817},

year  = {2025},

date = {2025-04-01},

journal = {Business Ethics, the Environment and Responsibility},

pages = {1-24},

abstract = {Drawing on the ability-motivation-opportunity (AMO) theory and the resource-based view (RBV), this study argues that environmental transformational leadership (ETL) enhances both economic and environmental performance through green human resource management (GHRM). It also examines the moderating role of environmental knowledge in the relationship between ETL and GHRM. Furthermore, this study posits that big data analytical capabilities (BDAC) strengthen the impact of GHRM on economic and environmental performance. Using a random sampling approach, we collected multi-respondent data from 355 manufacturing firms, incorporating insights from first-level managers and top executives. Structural equation modeling was employed as our analytical technique. The findings confirm that GHRM significantly mediates the effect of ETL on both economic and environmental performance. However, contrary to expectations, environmental knowledge does not moderate the ETL-GHRM relationship. In contrast, BDAC strengthens the influence of GHRM on economic and environmental performance. This study contributes to the leadership literature by identifying the underlying mechanism (how) and boundary conditions (when) through which ETL influences firms' performance outcomes.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{joullie_3671,

title = {How to manage change, how to manage life: Ichak Adizes, the organisational therapist},

author = {Jean-Etienne Joullié and Guillaume Desjardins and Rifat Sweidan},

url = {https://doi.org/10.1108/JMH-09-2024-0135},

year  = {2025},

date = {2025-04-01},

journal = {Journal of Management History},

abstract = {Purpose- Ichak Adizes has developed original and practical conceptions of executive interaction, change management and corporate development, collectively referred to as ?symbergetic organisational therapy?. Although his name is celebrated in some executive circles, it is not widely known within mainstream management academia. Further, Adizes' insights into what organisations are and how they achieve optimal performance are not routinely dealt with in Western business schools. After exposing his ideas, this paper aims to investigate reasons for such neglect.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{saeed_3734,

title = {Audit Quality and CSR Decoupling: An International Perspective},

author = {Asif Saeed and Muhammad Usman Khurram and Riadh Manita and Thanarerk Thanakijsombat},

url = {https://doi.org/10.1002/ijfe.3162},

year  = {2025},

date = {2025-04-01},

journal = {International Journal Of Finance & Economics},

volume = {0},

pages = {1-21},

abstract = {CSR decoupling practices undermine the legitimacy of corporate social responsibility (CSR) reports, prompting a desire to use

legitimacy-enhancing

techniques, like external assurance (BIG4) of CSR reports. Our study uses the international sample of 34

countries from 2006 to 2019, and results indicate that good audit quality (BIG4) can significantly reduce the CSR performance

and disclosure gap (CSR decoupling practices). Further, these results still hold even when using the alternate proxies of CSR decoupling

(i.e., SUM) and audit quality (i.e., audit fee), and they emerge mainly in unqualified audit reports. Additionally, we use

the GMM and PSM regression analysis to control endogeneity concerns, and the results are still consistent. Overall, our findings

suggest that BIG4 auditors assure the legitimacy and dependability of their auditees' non-financial

disclosures (CSR disclosure),

as evidenced by their stringent auditing practices. Finally, our study's key implications are that companies are prone to a lower

level of CSR decoupling when their external auditor is one of the BIG4 auditing firms. Our findings are particularly apparent to

scholars, regulatory agencies and corporate practices.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{platania_2970,

title = {A multi-objective pair trading strategy: integrating neural networks and cyclical insights for optimal trading performance},

author = {Federico Platania and Francesco Appio and Celina Toscano Hernandez and Imane El Ouadghiri and Jonathan Peillex},

url = {https://link.springer.com/article/10.1007/s10479-023-05754-z},

year  = {2025},

date = {2025-03-01},

journal = {Annals Of Operations Research},

volume = {346},

pages = {1553-1572},

abstract = {This paper introduces a comprehensive multidimensional pair trading strategy that integrates a multi-objective programming approach, cyclical insights, and neural networks to optimize trading performance. The strategy aims to exploit market inefficiencies by identifying statistical arbitrage opportunities in highly-correlated pairs of stocks. By incorporating multiple objectives, including maximizing returns and minimizing risk, the multi-objective programming framework enables the exploration of a diverse set of Pareto-optimal solutions. The inclusion of cyclical insights enhances the understanding of market dynamics, while the neural network methodology captures complex patterns and accurately predicts trading signals.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_3389,

title = {Towards Net Zero Emissions: The Impact of Green Innovation, GHG and CSR on the Financial Success of U.S. Corporate Venture Capital Parents},

author = {Fatima Shuwaikh},

url = {https://www.iaee.org/en/publications/ejarticle.aspx?id=4212},

year  = {2025},

date = {2025-03-01},

journal = {Energy Journal},

volume = {44},

number = {1 Suppl},

pages = {261-294},

abstract = {This paper analyzs the influence of green innovation and environmental perfor-

mance on the success of US corporate venture capital (CVC) parent firms. Fur-

thermore, it investigates the intermediary function of corporate social responsibil-

ity (CSR) in this relation. Our sample consists of CVC parent firms obtained from

multiple databases between 2002 to 2019. Our findings suggest that incorporating

sustainability into target company plans has the dual benefit of improving environ-

mental outcomes and boosting long-term financial performance for CVC parent

firms. We find that companies that have lower levels of greenhouse gas (GHG)

emissions demonstrate better financial success over the long term. Moreover, al-

locating resources to environmentally-friendly advancements results in positive

financial results in both the short and long term. Our findings have important sig-

nificance for policymakers and practitioners, providing guidance for the creation

of sustainable business strategies. By promoting innovation focused on sustain-

ability and decreasing GHG emissions, CVC parent firms may actively contribute

to a more sustainable future while also assuring long-term financial success.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{gull_3435,

title = {Navigating the black box: board co-option and environmental innovation},

author = {Ammar Ali Gull and Umer Iqbal and Abdul Ghafoor and Ammad Ahmed},

url = {https://www.emerald.com/insight/content/doi/10.1108/jal-05-2024-0103/full/html},

year  = {2025},

date = {2025-03-01},

journal = {Journal of Accounting Literature},

abstract = {Purpose

This study examines the impact of board co-option on environmental innovation and the moderating effect of firms' industrial context, ESG compensation and environmental policy stringency (EPS) on this relationship. Finally, we examine the implications of the board co-option and eco-innovation nexus on the market value of firms.



Design/methodology/approach

This study employs the system generalized method of moments (GMM) estimator on a longitudinal panel dataset of the US-listed firms to test the proposed hypotheses. The system GMM findings are substantiated using the entropy balancing method and difference-in-differences (DiD) estimations to better establish causality while addressing endogeneity concerns.



Findings

The findings provide evidence that board co-option has a negatively significant relationship with environmental innovation. Further analyses imply that the impact of board co-option on environmental innovation is positively significant among firms operating in environmentally sensitive industries, with ESG compensation for executives, and those operating in environments characterized by high environmental policy stringency. Taken together, these results suggest that industrial context, ESG compensation and environmental policy stringency moderate the impact of board co-option on environmental innovation. The results also reveal that more environmentally innovative firms attain greater market valuation when the board is co-opted.



Originality/value

This study is a novel attempt to contribute to the debate on board composition and its impact on corporate environmental innovation. It complements the existing literature on sustainability governance and accounting by providing an understanding of the impact of board co-option on corporate environmental innovation and highlights the role of regulatory pressure, industrial context and executive compensation structure in shaping this relationship. The findings offer valuable insights for academics, senior management and policymakers.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{saeed_3498,

title = {CSR decoupling and financial fraud: Unveiling the hidden nexus in US-listed firms},

author = {Asif Saeed and Samreen Hamid and Riadh Manita and Phassawan Suntraruk},

url = {https://www.sciencedirect.com/science/article/pii/S0275531925000479},

year  = {2025},

date = {2025-03-01},

journal = {Research In International Business And Finance},

volume = {75},

pages = {102791},

abstract = {In an era marked by heightened transparency and growing social consciousness, many companies opt for symbolic Corporate Social Responsibility (CSR) communication rather than substantive action, giving rise to skepticism and a phenomenon known as 'CSR decoupling.' Moreover, revelations of financial fraud within ostensibly socially responsible firms exacerbate ethical concerns, raising doubts about their sincerity and regulatory oversight mechanisms. This study delves into US-listed firms to explore the nexus between CSR decoupling and financial fraud. Utilizing propensity score matching (PSM), the sample is meticulously drawn from 15,993 firm-year observations from US-listed firms. The research uncovers that firms engaged in CSR decoupling face elevated risks of financial misconduct. Additionally, deficient governance, subpar audit quality, and concentrated ownership structures amplify the likelihood of financial fraud. Our findings underscore the imperative for stakeholders and regulatory bodies to exercise discernment in scrutinizing CSR performance and disclosures, as managerial self-interests can skew CSR initiatives, misleading stakeholders.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{alkebsee_3596,

title = {The Governance Role of Independent Directors' Cash  Compensation in Suspect Firms? Evidence From Real  Earnings Management},

author = {Radwan Alkebsee and Ammar Ali Gull and Abdul Ghafoor},

url = {https://doi.org/10.1002/ijfe.3137},

year  = {2025},

date = {2025-03-01},

journal = {International Journal Of Finance & Economics},

volume = {0},

pages = {1-29},

abstract = {This study examines the relationship between independent directors' cash compensation and real earnings management. Using the data of Chinese suspect firms over the period 2009-2023, we show that independent directors' cash compensation helps suspect firms reduce the magnitude of real earnings management, suggesting that cash-based compensation to independent directors enhances board independence and the effectiveness of its monitoring role over real earnings management. Further analysis shows that this relationship is significantly influenced by the ownership structure. Specifically, we find that non-state and foreign ownership strengthen the negative association between independent directors' cash compensation and real earnings management, implying that these investors enhance the governance role of independent directors' cash compensation in monitoring the opportunistic behaviour of managers. Our main findings are robust to alternate proxies of earnings management, sample composition, and endogeneity concerns using several econometric techniques. The study contributes to the related literature by providing empirical evidence on the association between non-equity compensation for independent directors and real earnings management in suspect firms. Our study also offers significant implications for international investors, firms, and regulators, especially after the inclusion of Chinese stocks in the MSCI indices.},

keywords = {},

pubstate = {online},

tppubtype = {article}

}

@article{appio_3652,

title = {International Evidence on the Financial Performance of Biodiversity Investing},

author = {Francesco Appio and Mohammed Benlemlih and Imane El Ouadghiri and Jonathan Peillex},

url = {http://dx.doi.org/10.1016/j.jenvman.2025.124640},

year  = {2025},

date = {2025-03-01},

journal = {Journal Of Environmental Management},

volume = {377},

pages = {124640},

abstract = {The biodiversity depletion caused by human activities stands out prominently. Companies are urged to actively reduce the adverse effects they pose to biodiversity. Against this backdrop, financial institutions have recently developed equity indices that track the financial performance of the top companies based on their biodiversity achievements. We examine the financial performance of 10 biodiversity stock indices in contrast to their parent indices from 2022 to 2024. Our findings reveal that investing in biodiversity financial solutions does not entail additional costs when compared to investing in conventional counterparts. This new evidence may bolster the confidence of green investors to consider expanding their investments in financial products that actively promote biodiversity.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{jacquot_4087,

title = {La métropolisation touristique au prisme des traces numériques : la métropole européenne de Lille entre enquêtes et observatoire},

author = {Sébastien Jacquot and Mélanie Mondo and Nicolas Travers and Gaël Chareyron},

url = {https://journals.openedition.org/bagf/13796},

year  = {2025},

date = {2025-03-01},

journal = {Bulletin de l'Association de Géographes Français},

volume = {102},

number = {1},

pages = {91-113},

abstract = {Cet article montre comment les traces numériques (Tripadvisor, Instagram, Booking, Airbnb) révèlent un degré de métropolisation touristique, à partir du cas de la Métropole Européenne de Lille. Nous les abordons selon deux perspectives. Tout d'abord, nous considérons la métropolisation en termes de rayonnement, nous amenant à comparer la MEL à plusieurs métropoles touristiques françaises du point de vue de leur visibilité sur les plateformes touristiques (Flickr, Tripadvisor, Hotel.com, Booking), et donc à réfléchir aux périmètres pertinents d'une comparaison (commune-centre, centre dense, agglomération, EPCI). Ensuite, nous étudions la diffusion touristique dans l'espace métropolitain lillois, à partir des lieux les plus photographiés et commentés, et de l'exploitation des données issues du city pass nous permettant ainsi de nous interroger sur les limites de la destination touristique.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{khelladi_2434,

title = {The role of social intrapreneurship and serious games in generating social innovation in the healthcare sector},

author = {Insaf Khelladi and Sylvaine Castellano and Edouard Charles Vincotte},

url = {https://www.emerald.com/insight/content/doi/10.1108/IJEBR-02-2022-0208/full/html},

year  = {2025},

date = {2025-02-01},

journal = {International Journal Of Entrepreneurial Behavior & Research},

volume = {31},

number = {2/3},

pages = {631-647},

abstract = {Purpose



This research paper aims to explore how social intrapreneurs use serious games to generate social innovation. In particular, the study depicts the coproduction process between caregivers acting as intrapreneurs, patients and other stakeholders, and unveils the contributions of serious games and their key features in producing social innovation within healthcare facilities.

Design/methodology/approach



Through an original case study, the article analyzes a social innovation initiated by caregivers in the French care eco-system. Primary and secondary data were used to observe and examine the successful implementation of a serious game. Specifically, caregivers in hospital designed a game that helps children overcome the stress and anxiety inherent to their hospital journey.

Findings



Results unveil the role of social innovations as catalyst of social intrapreneurship and the coproduction of services. In the healthcare setting, serious games both participate in improving the stay of child in hospitals, and in facilitating the working conditions of caregivers.

Originality/value



This article brings together the theoretical background of social intrapreneurship, social innovation and serious games. The successful implementation of social innovation depends on the intrinsic features of social intrapreneurs, coupled with those pertaining to serious games. The positive outcome of social innovation benefits both internal and external stakeholders. Such innovation improves the end users' experience, as the latter participate in the coproduction of their own care.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{castello_esquerdo_2507,

title = {Technology investments from China into other emerging economies: a push and pull perspective on the Eurasia region,},

author = {Alvar Castello Esquerdo and Andrei Panibratov and Daria Klishevich},

url = {https://www.emerald.com/insight/content/doi/10.1108/IJOEM-01-2022-0016/full/html},

year  = {2025},

date = {2025-02-01},

journal = {International Journal Of Emerging Markets},

volume = {20},

number = {3},

pages = {1235-1259},

abstract = {Purpose

Drawn from the push-pull perspective, this research aims to identify the determinants of Chinese technology's outward foreign direct investments (OFDI) into the Eurasian region.

Design/methodology/approach

The authors argue that contrary to the extant literature, technology-driven OFDI from emerging-market multinationals (EMNEs) do not always seek developed countries, and EMNEs' technology investments in emerging economies are rising indicating that there are factors in these economies that can prove attractive. The authors recognize the influence of the macroeconomic environment and the interaction of home and host-country institutional contexts that influence the location choice of EMNEs technology-driven OFDI into other emerging economies, mediated by the industry sector and firm's ownership structure. The authors test our hypotheses using a sample of 1,656 observations of Chinese MNEs' tech-investments in the Eurasian region from 2005 to 2019.

Findings

The study results indicate that bilateral diplomatic relations pave the way of the host-country institutional environment for Chinese MNEs uncovering the role of the Chinese government as an OFDI facilitator. This study also unveils a lower technology level of the Chinese MNEs' investments in the Eurasian region connoting an interest in market opportunities exploitation through their existing technologies - through its comparative advantage in the global markets - rather than strategic assets acquisition aiming at augmenting their technological capabilities. This trend is similar to that of other major foreign direct investment (FDI) source countries.

Originality/value

This research contributes to a better understanding of the characteristics and the location choice of technology investments from EMNEs into other emerging economies that have received scant attention in the literature. In addition, it extends the institutional theory by analyzing how home-country institutions, through bilateral diplomatic relations, may smooth the host country institutional environment for home-country MNEs' foreign investments and contributes as well to the debate on the applicability of the existing theoretical framework in the case of emerging-market MNEs.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{azeem_3175,

title = {When and how is abusive supervision enacted toward competent subordinates? The role of supervisors' power loss concern and downward envy},

author = {Muhammad Umer Azeem and Inam Ul Haq and Ghulam Murtaza and Rahman Khan},

url = {https://iaap-journals.onlinelibrary.wiley.com/doi/abs/10.1111/apps.12559},

year  = {2025},

date = {2025-02-01},

journal = {Applied Psychology-An International Review-Psychologie Appliquee-Revue Internationale},

volume = {74},

number = {1},

pages = {e12559},

abstract = {In general, supervisor abuse is directed toward lowperforming subordinates. Similarly, envy is typically felt by professionals in lower ranks toward those in higher positions. By contrast, this study investigates the counterintuitive relationship between the abusive

behavior of envious leaders toward their competent subordinates. Specifically, we argue that supervisors become envious of competent employees when they

are anxious about losing power. Multisource, timelagged data collected from dyads (198 supervisors and 198 subordinates) in Pakistan-based organizations support the proposed hypotheses. The findings show a positive

relationship between perceptions of subordinate competence, supervisors' downward envy, and abusive supervision. In addition, the relationship between

perceived subordinates' competence and supervisors' envy is strong when supervisors' power loss concerns

are high. This study provides useful theoretical and Practical insights for human resource managers dealing with unethical workplace behavior.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{benkraiem_3324,

title = {Balancing ecology and finance: The impact of carbon performance on dividend payout policy},

author = {Ramzi Benkraiem and Olfa Berrich and Nadia Lakhal and Hamza Nizar and Faten Lakhal},

url = {https://www.sciencedirect.com/science/article/pii/S0275531924005038},

year  = {2025},

date = {2025-02-01},

journal = {Research In International Business And Finance},

volume = {74},

pages = {102710},

abstract = {This paper investigates the effect of corporate carbon performance on the dividend payout policy.

Based on an international sample from 2010 to 2022, the results show that firms that emit less

carbon pay more dividends to their shareholders suggesting that managers are likely to balance

all stakeholders' needs. However, companies distribute less dividends following the Paris

Agreement in 2015. This result suggests that the increased pressure on companies to engage in

sustainability initiatives can reduce the amount of profit available for dividends. Furthermore, the

positive effect of carbon performance on dividend payout policy is accentuated for companies

with strong profitability and high corporate governance quality. Nevertheless, this positive effect

is less prevalent in companies under highly competitive pressure.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{victor_3437,

title = {Surveys on Physical Based Methods for State of Charge, State of Health and Fault Detection on a Li-Ion Battery},

author = {Pierron Victor and Guillaume Guérard},

url = {https://link.springer.com/article/10.1007/s40866-025-00254-4},

year  = {2025},

date = {2025-02-01},

journal = {Smart Grids and Sustainable Energy},

volume = {10},

number = {23},

abstract = {he quest for efficient and reliable energy storage systems has driven significant advancements in the field of physical-based methods for State-of-Charge and State-of-Health assessment of batteries. This paper presents a comprehensive overview of these methods, leveraging fundamental principles of physics and materials science to unveil the intricate dynamics within battery systems. Covering techniques like Coulomb counting, Open Circuit Voltage analysis, Peukert's equation, Electrochemical Impedance Spectroscopy, Gas Chromatography, and cutting-edge imaging approaches such as X-ray Diffraction and Magnetic Resonance Imaging, this review elucidates the principles, instrumentation, and applications of each method. Moreover, it delves into recent breakthroughs that enhance their accuracy and applicability. These physical-based methods not only empower battery management systems but also hold the key to advancing electric vehicles, renewable energy solutions, and a sustainable energy future.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{hamza_2545,

title = {Corporate social responsibility, industry competition and firm productive efficiency: evidence from semi-parametric and non-parametric analysis},

author = {Taher Hamza and Hamza Nizar and Faten Lakhal},

url = {https://link.springer.com/article/10.1007/s10479-023-05683-x},

year  = {2025},

date = {2025-01-01},

journal = {Annals Of Operations Research},

volume = {347},

pages = {553-578},

abstract = {This study examines whether corporate social responsibility (CSR) improves firm productive

efficiency and highlights the role of productmarket competition in addressing agency conflicts

associated with CSR. Using a sample of French firms from 2008 to 2018, we estimate

firm productive efficiency through a semi-parametric and non-parametric methods (Data

Envelopment Analysis?DEA). The results show that CSR positively affects firm productive

efficiency supporting the instrumental stakeholder theory.We also find that the positive effect

of CSR on firm productive efficiency is more prevalent among firms operating in highly

competitive environments and standing out high governance quality. These findings suggest

that agency problems related to CSR are less likely in firms subject to high external and

internal control. These findings have several practical implications and may provide valuable

insights in particular to the French National Productivity Council, which has been actively

investigating the primary catalysts of firm productivity in France.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{bzeouich_3032,

title = {Does ownership structure drive the effect of CEO overconfidence on earnings quality?},

author = {Bilel Bzeouich and Florence Depoers and Faten Lakhal},

url = {https://www.emerald.com/insight/content/doi/10.1108/JAAR-10-2022-0265/full/pdf?title=does-ownership-structure-drive-the-effect-of-ceo-overconfidence-on-earnings-quality},

year  = {2025},

date = {2025-01-01},

journal = {Journal of Applied Accounting Research},

volume = {26},

number = {1},

pages = {90-115},

abstract = {Purpose - The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on

earnings quality and the moderating role of ownership structure as a crucial corporate governance device.

Design/methodology/approach - The paper uses the generalized method of moments (GMM) estimation

method to test our models on a sample of 335 French companies between 2009 and 2020, i.e. 4,020 observations.

Findings - The results show that CEO overconfidence negatively affects earnings quality. This result

supports the predictions of behavioral finance theory and suggests that CEO overconfidence is a behavioral

bias that affects the quality of earnings. The authors also examined the effect of different types of ownership

structures on this relationship. The results show the significant role of controlling shareholders, owner-

managers, families and institutional investors in mitigating the negative effect of CEO overconfidence on

earnings quality.

Research limitations/implications - This paper has some limitations. First, other types of ownership

structures could have been analyzed such as state ownership. Second, we ignored the role of the board of

directors as an important governance mechanism in controlling overconfident CEOs' actions.

Practical implications - Companies should be aware of the potential risks associated with CEO

overconfidence, which can compromise the faithful representation of earnings. This highlights the importance

of effective monitoring and internal controls to detect and prevent such practices, which involve the role of

ownership structure.

Originality/value - This paper addresses the effect of CEO overconfidence on earnings quality and provides

new evidence on the role of different ownership structure types in shaping this relationship. Additionally, this

paper sheds new light on how overconfident CEOs may behave in challenging times.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{anastasiou_3097,

title = {Analysing the Effects of Climate Risk on Discouraged Borrowers: Deciphering the Contradictory Forces},

author = {Dimitrios Anastasiou and Antonis Ballis and Christos Kallandranis and Faten Lakhal},

url = {https://onlinelibrary.wiley.com/doi/epdf/10.1111/risa.15071},

year  = {2025},

date = {2025-01-01},

journal = {Risk Analysis},

volume = {45},

number = {1},

pages = {223-239},

abstract = {We examine the impact of climate risk on discouraged borrowers among SMEs in the eurozone, using a unique European Central Bank dataset focusing on the demand side of credit markets. We argue that two opposing channels may exist in this relationship: either climate risk has a negative effect stemming from increased demand for sustainable or climate-resilient projects that enhance creditworthiness, or climate risk has a positive effect arising from heightened climate uncertainty and risk aversion, leading to credit self-rationing among SMEs. Our findings reveal that heightened climate risk prompts SMEs to self-ration credit, leading to higher probabilities of discouraged borrowers. Our research deepens the understanding of the impact of climate risk on credit-related decisions, stressing the need for proactive measures to integrate climate risk assessments into regulatory frameworks and lending practices. The findings underscore the vulnerability of SMEs to climate risk, emphasizing emphasising the importance of tailored support mechanisms for economic resilience.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{shuwaikh_3206,

title = {Insights for sustainable business practices: Comparative impact of independent and corporate venture capital funding on financial and environmental performance},

author = {Fatima Shuwaikh and Agathe Tanguy and Emmanuelle Dubocage and Othman Alolah},

url = {https://www.sciencedirect.com/science/article/pii/S0275531924004252?via%3Dihub},

year  = {2025},

date = {2025-01-01},

journal = {Research In International Business And Finance},

volume = {73},

number = {Part A},

pages = {102632},

abstract = {This study aims to analyze the effects of venture capital (VC) financing schemes on the financial and environmental performance of their VC-backed companies. This research leverages a dataset including 325?U.S. firms between 2002 and 2022 and examines two issues of interest: independent venture capital (IVC) and corporate venture capital (CVC) funding. The results show that IVC-backed companies have significantly better environmental, social, and governance (ESG) ratings and emit fewer greenhouse gases (GHG) emissions when compared to companies backed by CVC. This highlights that the function of IVC is to improve the environmental sustainability of businesses. Together this helps provide a valuable perspective about which VC models (CVC, IVC) does have an impact on how businesses pursue sustainability practices alongside financial performance. This paper contributes to the sustainable entrepreneurship literature by focusing on the importance of funding types with performing sustainable practices.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{paty_3212,

title = {IoT-Enabled Methane Monitoring and LSTM-Based Forecasting System for Enhanced Safety in Underground Coal Mining},

author = {Soumyadeep PATY and Arindam BISWAS and Sonia Djebali and Guillaume Guérard and Supreeti KAMILYA},

url = {https://dl.acm.org/doi/pdf/10.1145/3703460},

year  = {2025},

date = {2025-01-01},

journal = {ACM Transactions on Internet of Things},

volume = {6},

number = {1},

abstract = {Ensuring safety in the mining industry is a critical concern for a nation's industrial advancement. Industry 4.0, characterized by the integration of advanced technologies, is at the forefront of efforts to enhance mining practices. Coal seams contain a range of

hydrocarbon gases, predominantly methane, which is released in significant quantities during mining operations. Effectively

mitigating methane emissions is imperative. The inclusion of methane forecasting allows for the early identification of potential methane emissions, hence results in significance enhancement in mine safety. The research work is focused on real-time remote monitoring and cloud-based forecasting of methane levels in underground coal mines. An Industrial Internet of Things (IIoT) device is developed for data acquisition in underground coal mines, capturing essential parameters such as methane concentration,

temperature, and humidity. The collected data are utilized to train LSTM based multivariate forecasting model. The trained model is

subsequently deployed in the cloud. The experiment is performed in a mine of Eastern Coalfields Limited, India. After the deployment

of the proposed model, the developed IIoT device transmits real-time data, obtained from the mine, to the cloud. Based on the real

time data, our model conducts methane forecasting and communicates results back to the IIoT device. The device issues immediate

alerts when methane levels surpass predefined thresholds. This ensures enhanced safety in mining operations by providing warnings

for both current and forecasted methane concentrations. The forecasted methane concentrations, along with real-time data, are

accessible through mobile applications and a web-based dashboard. The accuracy of the proposed model is measured by mean

absolute error, mean absolute percentage error and root mean square error, which demonstrate values of 156.95 ppm, 4.23% and

191.53 ppm respectively. A comparative study is performed where our model is evaluated against the multivariate Multilayer

Perceptron (MLP), Vector autoregression (VAR) and Auto-Regressive Integrated Moving Average (ARIMA) models. The comparative

study demonstrates that our developed model outperforms the others, showing superior results.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{kadri_3256,

title = {Prediction of Ductile Damage in Composite Material Used in Type IV Hydrogen Tanks by Artificial Neural Network and Machine Learning with Finite Element Modeling Approach},

author = {Kheireddine Kadri and Achraf Kallel and Guillaume Guérard and Abir Ben Abdallah and Sebastien Ballut and Joseph Fitoussi and Mohammadali Shirinbayani},

url = {https://onlinelibrary.wiley.com/doi/10.1002/ente.202401045},

year  = {2025},

date = {2025-01-01},

journal = {Energy Technology},

volume = {13},

number = {1},

pages = {2401045},

abstract = {This study investigates the degradation process of composite materials used in high-pressure hydrogen storage vessels by employing advanced computational techniques. A recurrent neural network, specifically a bidirectional long short-term memory (Bi-LSTM) network, is utilized to predict the temporal evolution of ductile damage. The key degradation features are extracted from finite element modeling (FEM) computations using group method of data handling algorithms and treated as time-series data. Results demonstrate that the Bi-LSTM network can accurately undergo both elastic and plastic behaviors of the composite under tensile strength. Additionally, traditional machine learning (ML) algorithms such as extreme gradient boosting and random forest are employed to forecast strain degradation, showing promising results. This hybrid approach combining FEM, ML, and deep learning provides a comprehensive method for predicting the degradation of composite materials, offering significant potential for optimizing the design and durability of hydrogen storage vessels.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{el_ouadghiri_3266,

title = {Attention to biodiversity and stock returns},

author = {Imane El Ouadghiri and Olfa Kaabia and Jonathan Peillex and Federico Platania and Celina Toscano Hernandez},

url = {https://www.sciencedirect.com/science/article/pii/S1057521924007877?dgcid=coauthor},

year  = {2025},

date = {2025-01-01},

journal = {International Review Of Financial Analysis},

volume = {97},

pages = {103855},

abstract = {Our study empirically explores how public interest in biodiversity influences the financial performance of novel investment solutions that specifically promote biodiversity. We consider three distinct metrics capturing public attention to biodiversity: the daily Google Search Volume index for ?biodiversity?, the daily media coverage of biodiversity, and the daily visits to the ?biodiversity? page on Wikipedia. We also use the UN Biodiversity Conference (COP 15) as quasi-natural experiment. Our econometric analyses reveal a positive association between attention to biodiversity and excess stock returns on biodiversity stock indices. This suggests a growing investor preference for companies with the lowest biodiversity footprints when attention to biodiversity is particularly intense. These fresh insights offer important financial and policy implications.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{siddiqi_3282,

title = {Sustainable supply chain, dynamic capabilities, eco-innovation, and environmental performance in an emerging economy},

author = {Roheel Ahmed SIDDIQI and Anna Paola CODINI and Muhammad Ishtiaq Ishaq and Dima Rachid JAMALI and Ali RAZA},

url = {https://onlinelibrary.wiley.com/doi/10.1002/bse.3976},

year  = {2025},

date = {2025-01-01},

journal = {Business Strategy And The Environment},

volume = {34},

number = {1},

pages = {338-350},

abstract = {Organizations can reduce costs and achieve better performance by utilizing supply chain management. However, they face enormous challenges in building eco-friendly supply chains for harmony with nature, especially in emerging economies. Therefore, the current study seeks to determine the direct impact of sustainable supply chain management practices (SSCM) on environmental performance in Pakistani industries. The mediating role of eco-innovation and sustainable, dynamic capabilities and the moderating role of institutional support were also tested. The data from 309 key informants were collected using a multisource approach and analyzed via structural equation modeling. The results indicated that SSCM and eco-innovation positively impact environmental performance, but dynamic capabilities have negatively influenced environmental performance. Additionally, dynamic capabilities and eco-innovation mediate the relationship between SSCM and eco-innovation, and institutional support moderates the relationships positively. These results will enhance the theoretical base in supply chain management literature by exploring the role of SSCM in environmental performance. For practical implications, these results help managers in using institutional support to achieve environmental goals.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{affandi_3283,

title = {AI assistant is my new best friend! Role of emotional disclosure, performance expectations and intention to reuse},

author = {Sana AFFANDI and Muhammad Ishtiaq Ishaq and Ali RAZA and Qurat-ul-ain Talpur and Rehan AHMAD},

url = {https://doi.org/10.1016/j.jretconser.2024.104087},

year  = {2025},

date = {2025-01-01},

journal = {Journal Of Retailing And Consumer Services},

volume = {82},

pages = {104087},

abstract = {In this modern era, high-tech companies are launching their AI assistants, considering their role in shaping consumer behavior. This research sheds light by building a conceptual framework using dual process theory to determine the impact of AI assistant advantage on user engagement and user emotional disclosure, subsequently influencing the intention to reuse AI with the moderating role of performance expectation. Using a random sampling method, a structured questionnaire was used for data collection from 644 consumers. The findings show that AI assistant advantages positively impact user engagement, and user emotional disclosure increases the intention to reuse AI assistants. This impact of user engagement and user emotional disclosure, along with performance expectations, maximizes the reuse intention of AI. Managers and marketers in the AI environment can insinuate the study methods to increase the intention of reuse and may transform their marketing strategies to promote their businesses using AI more effectively.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{ishaq_3284,

title = {Ecological consciousness, moral self-identity and green conspicuous behavior: Moderating role of religiosity},

author = {Muhammad Ishtiaq Ishaq and Rukhsar BALOCH and Ali RAZA and Qurat-ul-ain Talpur and Rehan AHMAD},

url = {https://www.sciencedirect.com/science/article/pii/S0969698924003783?via%3Dihub},

year  = {2025},

date = {2025-01-01},

journal = {Journal Of Retailing And Consumer Services},

volume = {832},

pages = {104082},

abstract = {Due to its substantial ecological imprint, the fashion industry is coming under closer examination in a time of increased environmental awareness. Therefore, the interplay of ecological awareness and sustainable consumption in the fashion industry is the focus of this empirical research. This study examines the mediating role of empowerment and self-transformation between moral self-identity, ecological consciousness consumer behavior (ECCB), and consumers' purchase behaviors, along with the moderating role of religiosity. Under the Value Belief Norm theory paradigm, the hypotheses were assessed after collecting data from 542 consumers in Pakistan. The results indicate that empowerment and self-transformation mediate the relationship between self-identity and ECCB with consumers' purchase behaviors. Also, the results provide strong support for religiosity as the boundary condition. The empirical results add to the body of research by illuminating the complex relationship between environmental consciousness and actual spending behaviors, particularly in the context of fashion.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{azeem_3313,

title = {How and when do an organization's social sustainability orientation and green human resource practices enhance its sustainable performance?},

author = {Muhammad Umer Azeem and Sami Ullah Bajwa and Haris Aslam and Inam Ul Haq},

url = {https://www.tandfonline.com/doi/epdf/10.1080/09585192.2024.2441452?needAccess=true},

year  = {2025},

date = {2025-01-01},

journal = {International Journal Of Human Resource Management},

volume = {36},

number = {2},

abstract = {Drawing from the Resource-based view (RBV) of the firm, this

study investigates how and when organizations' strategic intent

of social sustainability translates into their sustainable firm performance.

In doing so, we explain the mediating role of the

collective affective commitment of employees and the moderating

role of green HRM policies. To test these predictions,

we

conducted two field-survey studies. In study 1, we relied on

time-lagged data, collected in two rounds, from 199 employees

working in three organizations that are green-company

certified by WWF in Pakistan. In study 2, we collected

three-wave time-separated data from 133 employees in twelve

randomly selected organizations. The findings from both studies

provide support for our predictions and reveal that a key

reason why organizations with a social sustainability orientation

achieve higher sustainable performance is that their

employees develop a shared belief that environmental conservation

initiatives are both valued and expected. Moreover, this

process is more salient in organizations that adopt green HRM

policies. That is, green HRM policies reinforce that the organization

is particularly concerned about social sustainability,

therefore, employees become more committed to serving this

cause. The findings of this study have important theoretical

and practical implications for SDGs, HR managers, and

organizations.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{saeed_3549,

title = {Co?opted Independent Directors and Firms' Environmental Performance},

author = {Asif Saeed and Aitzaz Ahsan Alias Sarang and Asad Ali Rind},

url = {https://onlinelibrary.wiley.com/doi/10.1111/corg.12588},

year  = {2025},

date = {2025-01-01},

journal = {Corporate Governance-An International Review},

volume = {33},

number = {1},

pages = {73-102},

abstract = {Research Question/Issue: Considering escalating environmental concerns and the important role of board members in shaping strategic corporate decisions, we investigate the relationship between co-opted independent directors and firms' environmental performance.

Research Findings/Insights: Examining US firms from 2002 to 2018, we document a significant negative relationship between

co-opted independent directors and firm environmental performance. Our findings show that while institutional ownership and CEO power exacerbate the negative association, strong corporate governance mitigates this negative impact of co-opted independent directors on environmental performance. The cross-sectional results show that the relationship is pronounced in firms with young CEOs, male CEOs, and low CEO compensation. Further, the relationship is also prevalent in boards with fewer meetings, high multiple directors, and higher compensation, indicating a monitoring compromise by independent co-opted directors.

Theoretical/Academic Implications: Reasonable theoretical arguments are drawn from agency theory and the theory of friendly boards, and our statistical analysis supports the academic position of the theory of friendly boards. The negative effect of

independent co-opted directors on firm environmental performance challenges the role of independent directors in addressing

agency issues in environmental efforts, hinting at a departure from conventional agency theory expectations.

Practitioner/Policy Implications: To improve environmental performance, firms should reconsider their board structures, acknowledging the potential drawbacks of co-opted independent directors. Our findings challenge the Sarbanes-Oxley Act's

(SOX) emphasis on increasing the number of outside directors, which assumes independent board members will rigorously oversee executives. Such legislation is greatly based on the premise that independent board members strictly monitor executives. However, our findings indicate that not all independent directors are strict monitors, as demonstrated by lower environmental performance when there are more co-opted independent directors.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{brahem_3638,

title = {How does female leadership shape corporate employment decisions},

author = {Emna Brahem and Assil Guizani and Faten Lakhal},

url = {https://philpapers.org/rec/BRAHDF},

year  = {2025},

date = {2025-01-01},

journal = {International Journal of Business Governance and Ethics},

volume = {1},

number = {1},

abstract = {The purpose of this paper is to examine the impact of

female leadership on labour investment efficiency. Based on a sample of

2,812 firm-year observations observed between 2010-2020, we find that

female chief executive officer (CEO) and female chief financial officer (CFO)

affect negatively labour investment inefficiency. More specifically, we show

that female executives affect negatively over and under-investment in labour by

preventing the over-hiring and over-firing problems. These results highlight the

difference of women's management style and suggest that female executives

are less likely to engage in opportunistic behaviour. This negative effect is

more pronounced if the female CEO is less overconfident, less risk taker,

powerful, and has large stakes in the firm. Also, we find that this effect is more

accentuated among firms with weaker corporate governance quality, operating

in competitive markets, and have better access to finance. These results highlight the importance of executives' gender diversity in employment

decision-making and is in line with the Rixain law adopted in France in 2021

and requiring a quota of women in executive positions.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{baddar_al_hussan_3807,

title = {Cultivating green growth through innovative city pilot policies: Evidence from China},

author = {Fawaz Baddar Al Hussan and Ge Bai and Zhiyang Shen and Jian Wu},

url = {https://www.tandfonline.com/doi/full/10.1080/14631377.2024.2439722},

year  = {2025},

date = {2025-01-01},

journal = {Post-Communist Economies},

volume = {37},

number = {1-2},

pages = {133-159},

abstract = {This study utilizes panel data encompassing 282 prefectural-level cities in China spanning the years 2007 to 2019. Its primary objectives are to assess the direct and indirect consequences of the National Innovative City Pilot Policy (NICPP) on Green Total Factor Productivity (GTFP) through the application of the Propensity Score Matching (PSM) and Difference-in-Difference (DID) models. Subsequently, the research delves into whether NICPP can enhance the GTFP of cities by means of fiscal investments in science and technology, the degree of green innovations, and the level of financial development. Additionally, robustness tests and heterogeneity analyses are conducted to strengthen the validity of the findings. The results indicate a positive influence of NICPP on increasing the GTFP of cities. The fiscal allocation towards science and technology, the extent of green innovation, and the degree of financial development represent the three primary mechanisms through which NICPP impacts the productivity.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}