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Unpacking the causal complexity of collaborative effectiveness in urban marginalized community regeneration: a fuzzy-set configurational analysis 城市边缘社区再生中协同效能的因果复杂性:一种模糊集配置分析
IF 4.9 2区 管理学 Q1 MANAGEMENT Pub Date : 2026-10-16 DOI: 10.1080/14719037.2026.2748379
Chunyu Shi,Yanfeng Wang,Chunyao Li
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引用次数: 0
Biodiversity Action Planning Within a Global Agricultural Supply Chain 全球农业供应链中的生物多样性行动计划
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 DOI: 10.1002/bse.71637
Lyndsey Dowell, Michael Wironen, Neil Crescenti, Jennifer McGowan
Agriculture is a primary driver of biodiversity loss through habitat conversion and degradation. Companies are increasingly being asked to investigate, disclose, and act on their biodiversity impacts by both regulatory policies and voluntary commitments. Yet companies lack practical guidance for identifying actions that mitigate negative externalities and improve natural systems on commodified lands and throughout their supply chains. We collaborated with an international food and beverage company sourcing from 120 regions around the world to develop a generalizable opportunity mapping framework based on cost‐effectiveness. We used publicly available datasets, a decision‐theoretic prioritization framework, and included both quantitative and qualitative insights. Our intent is to demonstrate how opportunity mapping and prioritization can integrate biodiversity into a company's decisions or nature strategies. Our approach helps companies see where and how their activities may contribute to pressures on biodiversity. We then help companies operationalize those insights into sourcing policies, regional investment, and engagement strategies across supply chains.
农业是通过栖息地转换和退化导致生物多样性丧失的主要驱动因素。越来越多的公司被要求通过监管政策和自愿承诺来调查、披露其对生物多样性的影响并采取行动。然而,企业在确定减轻负面外部性和改善商品化土地及其整个供应链上的自然系统的行动方面缺乏实际指导。我们与一家从全球120个地区采购的国际食品和饮料公司合作,开发了一个基于成本效益的通用机会映射框架。我们使用了公开可用的数据集,一个决策理论的优先级框架,并包括定量和定性的见解。我们的目的是展示机会映射和优先排序如何将生物多样性整合到公司的决策或自然战略中。我们的方法帮助公司了解他们的活动在哪里以及如何对生物多样性造成压力。然后,我们帮助公司将这些见解运用到采购政策、区域投资和跨供应链的参与战略中。
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引用次数: 0
Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance 谁有资格担保?可持续发展保证的专业和管理捕获
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 DOI: 10.1002/bse.71669
Flavia Rodricks, Muhammad Al Mahameed, Umair Riaz
This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ‘boundary object’ flexible enough for competing actors to invoke, yet too ambiguous to secure substantive credibility. Assurance standards do not license practitioners, a function ordinarily undertaken by regulators and professional bodies. Nevertheless, ISAE 3000 (Revised) requires the engagement partner to possess ‘sufficient competence in the underlying subject matter’ and requires practitioners who are not professional accountants to identify the equivalent professional requirements under which they operate. Our analysis examines what becomes of these competence requirements when no external mechanism consistently verifies the claims made. The findings reveal that assurance standards require competence but rely substantially on practitioners to identify and disclose the professional requirements governing their work, without themselves providing an external licensing or verification mechanism. This ambiguity enables professional and managerial actors to privilege reputational legitimacy over the transparent demonstration of expertise, potentially reducing assurance to a symbolic exercise rather than a mechanism of substantive accountability. The study contributes to the SERA literature by reframing qualification as a fragile, networked achievement rather than a fixed credential. It highlights the need for transparent, dialogic and enforceable mechanisms through which competence claims can be demonstrated, scrutinised and sustained, thereby safeguarding independence, rigorous materiality assessments and stakeholder trust. These findings offer theoretical and practical insights for standard setters and policy makers seeking to mitigate greenwashing and strengthen the integrity of sustainability assurance.
本研究探讨了在可持续发展和环境报告保证(SERA)担保人的资格是如何构建的,为什么它仍然是激烈的竞争。利用行动者网络理论(ANT)和来自印度监管机构、非政府组织、保险公司和报告公司的定性证据,我们将“资格”概念化为一个“边界对象”,足够灵活,可供竞争行动者援引,但过于模糊,无法确保实质性的可信度。保证标准不授予从业人员执照,而这一职能通常由监管机构和专业团体承担。然而,《国际会计准则第3000号(修订版)》要求审计业务合伙人具备“对标的事项的足够能力”,并要求非专业会计师的从业人员识别其经营所依据的同等专业要求。我们的分析检查了当没有外部机制一致地验证所提出的要求时,这些能力要求会变成什么。调查结果表明,保证标准需要能力,但实质上依赖于从业者识别和披露管理其工作的专业需求,而不提供外部许可或验证机制。这种模糊性使专业人员和管理人员将声誉合法性置于透明的专业知识展示之上,可能将保证减少为象征性的工作,而不是实质性的问责机制。这项研究通过将资格重新定义为一种脆弱的、网络化的成就,而不是一种固定的证书,为SERA文献做出了贡献。它强调需要透明、对话和可执行的机制,通过这种机制可以证明、审查和维持能力要求,从而维护独立性、严格的重要性评估和利益相关者的信任。这些发现为标准制定者和政策制定者提供了理论和实践的见解,以寻求减轻“漂绿”和加强可持续性保证的完整性。
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引用次数: 0
Regulatory Agencies Under Mutating Populism in Office: Insights From Italy (1990–2025) 变异民粹主义下的监管机构:来自意大利的洞察(1990-2025)
IF 4 3区 管理学 Q1 POLITICAL SCIENCE Pub Date : 2026-10-16 DOI: 10.1111/gove.70156
Fabrizio Di Mascio, Giulio Francisci, Martino Maggetti, Alessandro Natalini

Our paper builds a bridge between the emerging strand of research on public administration under populist rule and the established literature on delegation to independent regulatory authorities (IRAs). We focus on Italy, a critical case in Western Europe, which between 2001 and 2025 experienced six coalition governments dominated or strongly influenced by populist parties of different ideological orientations. Findings highlight that delegation to IRAs is remarkably resilient once institutionalized, even under sustained political contestation. Despite repeated populist participation in government since the early 2000s, Italian IRAs have not been subject to systematic de-delegation or statutory retrenchment. However, the preservation of formal independence has not implied the absence of means for political control. Our analysis shows that populist governments have systematically relied on political appointments. Interestingly, political appointments have not been driven by partisan loyalty or overt politicization. Instead, the intervention of populist parties has operated along a different dimension of political control that has received less attention in delegation theory: the specialization of appointees. Populist governments have displayed a preference for appointing IRAs' board members with lower levels of domain-specific specialization, privileging generalist profiles over specialists.

我们的论文在新兴的民粹主义统治下的公共行政研究与独立监管机构(IRAs)授权的既定文献之间建立了一座桥梁。我们将重点放在意大利,这是西欧的一个关键案例,在2001年至2025年间,意大利经历了六个由不同意识形态取向的民粹主义政党主导或强烈影响的联合政府。调查结果突出表明,即使在持续的政治争论下,参加ira的代表团一旦制度化,也具有显著的弹性。尽管自21世纪初以来,民粹主义者多次参与政府,但意大利ira并没有受到系统的去授权或法定缩减的影响。然而,保持形式上的独立并不意味着没有政治控制的手段。我们的分析表明,民粹主义政府系统性地依赖于政治任命。有趣的是,政治任命并不是由党派忠诚或明显的政治化驱动的。相反,民粹主义政党的干预是沿着政治控制的另一个维度运作的,这个维度在授权理论中受到的关注较少:被任命者的专业化。民粹主义政府倾向于任命具有较低领域专业化水平的ira董事会成员,将通才置于专家之上。
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引用次数: 0
Innovation in Family Firms: The Role of Absorptive Capacity and Knowledge Collaboration 家族企业创新:吸收能力与知识协作的作用
IF 12 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 Epub Date: 2025-08-04 DOI: 10.1111/jpim.12809
David Bruce Audretsch, Maksim Belitski, Christina Guenther, Natalia Vershinina

While prior research suggests that family ownership can significantly facilitate sales and innovation, empirical findings often overlook the nuanced differences in innovation inputs between family and non-family firms. We address this gap by examining the extent to which family firms are able to use absorptive capacity by creating knowledge internally and collaborating with external partners to enhance their innovation. Utilizing micro-level data from 9266 of the most innovative UK firms from 2006 to 2016, we employ a multi-level analysis to examine how different knowledge inputs—such as internal investments in knowledge and external collaborations at the regional and international levels—influence innovation outputs in family and non-family firms. Our findings contribute to the innovation and family business literature by providing a clearer understanding of the innovation dynamics within family firms compared to their non-family counterparts. Additionally, we offer managerial insights and outline policy implications that could foster knowledge transfer in family firms. These recommendations take into account that regional and international knowledge collaboration serves as a boundary condition for family firms to outperform their non-family counterparts.

虽然先前的研究表明,家族所有权可以显著促进销售和创新,但实证研究结果往往忽略了家族企业和非家族企业在创新投入方面的细微差异。我们通过研究家族企业在多大程度上能够利用吸收能力,在内部创造知识,并与外部合作伙伴合作,以加强他们的创新,来解决这一差距。利用2006年至2016年9266家最具创新力的英国企业的微观层面数据,我们采用多层次分析来检验不同的知识投入(如区域和国际层面的内部知识投资和外部合作)如何影响家族企业和非家族企业的创新产出。我们的研究结果通过提供对家族企业与非家族企业相比的创新动态的更清晰的理解,为创新和家族企业文献做出了贡献。此外,我们提供管理见解和概述政策影响,可以促进家族企业的知识转移。这些建议考虑到,区域和国际知识合作是家族企业超越非家族企业的边界条件。
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引用次数: 0
Policymakers' Presentation Strategy and Message Framing: Effects on Trust and Compliance in Public Crises 公共危机中决策者陈述策略与信息框架对信任与服从的影响
IF 2.5 3区 管理学 Q3 MANAGEMENT Pub Date : 2026-10-16 DOI: 10.1111/1468-5973.70252
Min Kim, Taewon Suh

During public crises, strategic communication plays a pivotal role in shaping public compliance by influencing how information is framed and presented. This study investigates how policymakers' communication strategies, specifically positive versus negative presentation approaches, affect public compliance during a public crisis. Drawing on collected panel data, this study conducted sentiment analysis of governors' press releases and linked these to behavioural indicators of compliance in a PLS-SEM. The results identify approval-based institutional trust as a mediating mechanism connecting communication tone to vaccination uptake. Useful information flow by vaccine information-seeking intensity and positive presentation tone had limited direct associations with uptake but were positively associated with the institutional trust proxy. Negative presentation tone was also positively associated with institutional trust and uptake. Because transparency was not directly measured, these findings concern message valence and do not establish that transparent disclosure produced the observed relationships. Overall, the findings suggest that trust-mediated communication, regardless of valence, can optimise compliance while maintaining institutional credibility, offering evidence-based insights for effective crisis governance.

在公共危机期间,战略沟通通过影响信息的框架和呈现方式,在塑造公众合规方面发挥着关键作用。本研究探讨了政策制定者的沟通策略,特别是积极与消极的表达方式,如何影响公共危机中的公众顺从。根据收集的面板数据,本研究对州长新闻稿进行了情绪分析,并将其与PLS-SEM中的合规行为指标联系起来。结果表明,基于批准的机构信任是将沟通语气与疫苗接种联系起来的中介机制。疫苗信息寻求强度和积极陈述语气的有用信息流与摄取的直接关联有限,但与机构信任代理呈正相关。消极的陈述语气也与机构信任和吸收呈正相关。由于透明度不是直接测量的,这些发现涉及信息价,并没有建立透明披露产生观察到的关系。总体而言,研究结果表明,以信任为中介的沟通,无论是否有效,都可以在保持机构可信度的同时优化合规,为有效的危机治理提供基于证据的见解。
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引用次数: 0
Old but Sold? Innovation Through Tradition Strategy for Export and the Role of Family Involvement 老了但卖了?传统创新出口战略与家族参与的作用
IF 12 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 Epub Date: 2025-07-08 DOI: 10.1111/jpim.12796
Ivan Miroshnychenko, Lorenzo Ardito, Paolo Capolupo, Antonio Messeni Petruzzelli

Despite the notable body of research, the family firm (FF) internationalization literature has overlooked the role of innovation strategies in explaining FFs' export performance. We focus on the innovation through tradition (ITT) strategy—specifically, the degree to which a firm leverages its firm-specific, mature (i.e., past) knowledge in the innovation search and recombination process. This strategy is particularly relevant for FFs as it can have ambivalent effects on export performance. On the one hand, it may ease the liability of foreignness; on the other, it could exacerbate it, creating tensions that firms must carefully navigate. Drawing from the socioemotional wealth perspective, we argue that FFs will be more prone to adopt an ITT strategy. However, the extent to which they will be able to reap the advantages or suffer the constraints of such a strategy for export depends on the particular type of family governance. Specifically, we contend that family managers will have a positive moderating effect on the relationship between the degree to which a firm leverages firm-specific mature knowledge and export intensity thanks to their direct involvement and operational control over innovation activities. Conversely, family owners lacking this direct involvement will have a negative moderating effect on this relationship. Our analyses, based on a global longitudinal sample of 134 listed firms in the automotive and pharma/biotech industries observed from 2008 to 2020, support our hypotheses. Our results contribute to the nexus of the FF internationalization and FF innovation literature streams, the ITT research in FFs, and the broader internationalization literature.

尽管有大量的研究,但家族企业国际化文献忽略了创新战略在解释家族企业出口绩效中的作用。我们关注的是传统创新(ITT)战略——具体来说,就是公司在创新搜索和重组过程中利用其公司特有的、成熟的(即过去的)知识的程度。这一战略对FFs尤其重要,因为它可能对出口业绩产生矛盾的影响。一方面,它可以减轻外国人的责任;另一方面,它可能会加剧这种局面,造成企业必须小心应对的紧张局势。从社会情感财富的角度来看,我们认为ff将更倾向于采用ITT策略。但是,它们能够在多大程度上获得这种出口战略的好处或受到这种战略的限制取决于家族管理的具体类型。具体而言,我们认为由于家族管理者对创新活动的直接参与和运营控制,家族管理者将对企业利用企业特有成熟知识的程度与出口强度之间的关系产生积极的调节作用。相反,缺乏这种直接参与的家族所有者将对这种关系产生负向调节作用。我们的分析基于2008年至2020年全球134家汽车和制药/生物技术行业上市公司的纵向样本,支持我们的假设。我们的研究结果有助于将FF国际化和FF创新文献流、FF的ITT研究以及更广泛的国际化文献联系起来。
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引用次数: 0
Simulating competitive collocation strategies with deep reinforcement learning 用深度强化学习模拟竞争搭配策略
IF 11.6 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 DOI: 10.1057/s41267-026-00914-2
Roman Gwosdilin,Thomas Lindner,Michael Wolfesberger
Abstract This paper introduces a simulation model based on deep reinforcement learning to study competitive collocation strategies of two internationalizing firms. Drawing on the strategic interaction and competitive collocation literature in IB, we explore the factors determining the performance-optimizing degree of collocation in market-seeking internationalization for a duopoly in product markets. Our simulation suggests that a high degree of collocation between the two firms is optimal in many circumstances. Whereas mid-to-high levels of collocation are driven by low competitive intensity, low entry barriers, low home-market size, and high market-size variation, complete collocation emerges under high competitive intensity, low first-mover advantage, and smaller home-market size. High entry barriers, combined with low variation in market size and strong liabilities of foreignness, drive the opposite case of complete mutual avoidance. A key takeaway from the simulation is a focus on the competing firm in global expansion: in many cases, it becomes key to limit the rival’s growth options and to enter key markets before access becomes more restricted. We discuss the possibilities of using computer-simulation-based approaches to theorizing on internationalization.
摘要本文引入了一个基于深度强化学习的仿真模型来研究两家国际化企业的竞争配置策略。本文借鉴IB领域的战略互动和竞争性配置文献,探讨了产品市场双寡头企业寻求市场国际化时配置绩效优化程度的决定因素。我们的模拟表明,在许多情况下,两家公司之间的高度搭配是最优的。低竞争强度、低进入壁垒、低本土市场规模和高市场规模变化驱动中高水平的配置,而在高竞争强度、低先发优势和较小本土市场规模的情况下出现完全配置。高进入壁垒,加上市场规模变化小和外资负债高,导致完全相互回避的相反情况。从模拟中得到的一个关键结论是关注竞争对手的全球扩张:在许多情况下,限制竞争对手的增长选择和在进入市场受到更多限制之前进入关键市场变得至关重要。我们讨论了使用基于计算机模拟的方法来理论化国际化的可能性。
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引用次数: 0
Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets 超越披露:成熟资本市场中可持续金融监管与ESG绩效定价
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 DOI: 10.1002/bse.71692
Nicola Del Sarto
This study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ESG performance, market valuation, and accounting profitability. We further examine whether this relationship changes around the 2018 EU Action Plan on Financing Sustainable Growth and the 2021 implementation of the Sustainable Finance Disclosure Regulation, and whether ESG controversies moderate the financial relevance of ESG performance. Firm and year fixed‐effect models show that improvements in ESG performance are positively but only weakly associated with Tobin's Q , whereas no systematic relationship emerges with accounting profitability. Policy interaction models and a dynamic event study provide no evidence of a discrete strengthening of the ESG–valuation relationship for EU‐domiciled firms relative to US‐domiciled firms following the selected regulatory milestones. ESG controversies are directionally associated with weaker ESG value relevance, although the evidence is more pronounced for profitability than for market valuation. Moreover, the Environmental, Social, and Governance pillars are not statistically distinguishable from one another. Among large and highly visible firms, sustainable finance regulation may operate as institutional codification and credibility infrastructure rather than as an abrupt valuation shock, although the evidence is equally consistent with limited statistical power and with measurement error in a domicile‐based indicator of regulatory exposure. The results highlight the conditional and statistically fragile nature of ESG value relevance and should be generalized cautiously beyond institutionally mature capital markets.
本研究考察了环境、社会和治理(ESG)绩效在成熟资本市场中是否以及在什么条件下具有财务意义。我们对2015-2024年期间欧洲斯托克50指数和标准普尔100指数中上市的大型公司进行了纵向跨大西洋调查,分析了落后的ESG绩效、市场估值和会计盈利能力之间的公司内部关联。我们进一步研究了这种关系是否会在2018年欧盟可持续增长融资行动计划和2021年可持续财务披露法规实施前后发生变化,以及ESG争议是否会缓和ESG绩效的财务相关性。企业和年度固定效应模型显示,ESG绩效的改善与托宾Q呈正相关,但仅弱相关,而与会计盈利能力没有系统关系。政策互动模型和动态事件研究没有提供证据表明,在选定的监管里程碑之后,欧盟注册公司相对于美国注册公司的esg -估值关系有离散的加强。ESG争议与ESG价值相关性较弱的方向相关,尽管这一证据在盈利能力方面比在市场估值方面更为明显。此外,环境、社会和治理支柱在统计上并不能相互区分。在大型和高度可见的公司中,可持续金融监管可能作为制度编纂和信誉基础设施而不是作为突然的估值冲击,尽管证据同样与有限的统计能力和基于住所的监管风险指标的测量误差一致。研究结果强调了ESG价值相关性的条件和统计脆弱性,应该谨慎地推广到制度成熟的资本市场之外。
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引用次数: 0
Between Financial and Socioemotional Wealth: Navigating Knotted Tensions in Family Business Innovation 在财务财富和社会情感财富之间:在家族企业创新中驾驭错综复杂的紧张关系
IF 12 1区 管理学 Q1 BUSINESS Pub Date : 2026-10-16 Epub Date: 2025-08-26 DOI: 10.1111/jpim.12805
Elias Hadjielias, Michael Christofi, Carlotta Benedetti

Current research on family business innovation tends to isolate individual tensions for analysis, while in reality, these tensions often arise in complex entanglements. To fill this research void, we focus on understanding how multiple tensions occur in the innovation process, how these tensions are entangled, and how they are managed. We turn to the financial wealth–socioemotional wealth [FW-SEW] trade-off, which is a useful lens for understanding how family managers address tensions in a family business. We draw on a semi-grounded multiple case study research that includes 51 in-depth interviews across six private Cypriot family businesses. To assist in interpretation and analysis and enhance the robustness of our findings, we triangulate our data with 53 observations and 288 documents across the cases. We identify three knotted innovation tensions sensed by family managers based on the FW-SEW trade-off: inclusive innovation, stewardship-focused innovation, and family routine innovation tensions. Our findings also reveal three corresponding strategies for managing knotted innovation tensions—controlled inclusivity, family-driven responsible innovation, and fostering family-business harmony—each aimed at balancing FW and SEW priorities. Our study re-conceptualizes innovation tension management in the family business as entanglements of multiple tensions that must be properly sensed and managed.

目前对家族企业创新的研究往往孤立地分析个体之间的紧张关系,而在现实中,这些紧张关系往往是在复杂的纠缠中产生的。为了填补这一研究空白,我们将重点了解创新过程中多重紧张关系是如何发生的,这些紧张关系是如何纠缠在一起的,以及如何对它们进行管理。我们转向金融财富与社会情感财富之间的权衡,这是理解家族管理者如何处理家族企业紧张关系的一个有用视角。我们采用了半基础的多案例研究,其中包括对塞浦路斯六家私营家族企业的51次深度访谈。为了帮助解释和分析,并增强我们研究结果的稳健性,我们用53个观察结果和288份案例文件对数据进行了三角测量。基于FW-SEW权衡,我们确定了家族管理者感受到的三种纠结的创新紧张关系:包容性创新、以管理为中心的创新和家族常规创新紧张关系。我们的研究结果还揭示了管理纠结的创新张力的三种相应策略——可控的包容性、家族驱动的负责任创新和促进家族企业和谐——每一种策略都旨在平衡FW和SEW的优先事项。我们的研究将家族企业中的创新紧张管理重新定义为必须正确感知和管理的多重紧张关系的纠缠。
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引用次数: 0
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