'The company is using the credibility of our profession': exploring experiences and perspectives of registered dietitians from Canada about their interactions with commercial actors using semi-structured interviews.

OBJECTIVE: To gain insight into the experiences and perspectives of registered dietitians (RD) in Canada regarding their interactions with commercial actors and actions undertaken to manage these interactions. DESIGN: Qualitative study using semi-structured interviews combined with a document analysis. SETTING: Quebec, Canada. PARTICIPANTS: RD aged ≥ 18 years (n 18). RESULTS: All participants reported interacting with commercial actors during their careers, such as receiving continuing education provided or sponsored by food companies. RD in Quebec perceive these interactions as either trivial or acceptable, depending on the commercial actor or interaction type. Participants discussed how certain interactions could represent a threat to the credibility and public trust in dietitians, among other risks. They also discussed the benefits of these interactions, such as the possibility for professionals to improve the food supply and public health by sharing their knowledge and expertise. Participants reported ten mechanisms used to manage interactions with commercial actors, such as following a code of ethics (individual level) and policies such as partnerships policy (institutional level). Finally, RD also stressed the need for training and more explicit and specific tools for managing interactions with commercial actors. CONCLUSIONS: RD in Quebec, Canada, may engage with commercial actors in their profession and hold nuanced perspectives on this matter. While some measures are in place to regulate these interactions, they are neither standardised nor evaluated for their effectiveness. To maintain the public's trust in RD, promoting awareness and developing training on this issue is essential.

Fund holdings and real earnings management: An empirical analysis of the Chinese A-share market.

Drawing on data from Chinese A-share listed companies spanning 2016 to 2023, this study investigates how fund holdings influence real earnings management (REM) practices. The results indicate that: (1) There is a significant negative correlation between fund holdings and REM, suggesting strong external oversight; (2) The governance effect of fund holdings is more pronounced in non-state-owned firms and those with a balanced equity structure, underscoring the critical roles of ownership nature and equity distribution; (3) High-quality internal controls also exhibit a significant negative correlation with REM, serving as a mediating factor between fund holdings and earnings management. These findings deepen our understanding of how institutional investors contribute to corporate governance and enhance internal control systems.

DisclosuR: Advancing firm communication analysis through an innovative R package for enhanced textual insights.

Firm and executive written communication allows researchers to explore firm strategy and executive personality. Two data sources have received increased interest in this matter: firm press releases and earnings call transcripts. However, while researchers can obtain these data sources through services like LexisNexis, they often come in unstructured formats that do not directly allow fine-grained quantitative analysis through statistical software. To address this challenge, we developed disclosuR, an innovative R package that transforms unstructured PDF press releases and earnings call transcripts into structured data frames, facilitating advanced text analysis. disclosuR stands out by providing unique features such as speaker-level language analysis and identifying temporal communication patterns within press releases. These functionalities empower researchers to conduct granular and reproducible quantitative analyses, significantly advancing the management literature. By enabling the seamless integration of text data into R, our package not only enhances the reproducibility of social science research but also opens new avenues for examining executive communication dynamics and strategic firm disclosures.•Convert LexisNexis PDFs to structured R data frames•Standardize text analysis of firm communication.

How are companies going to business digitalization? An explanation based on the implementation of e-commerce with data of SMEs.

The data presented in this article is based on a questionnaire survey regarding e-commerce and business digitalization of SMEs in Mexico answered by the CEOs of the companies. A valid sample of 4121 Mexican SMEs was collected covering many industries, such as primary sector, extractive industries, manufacturing industries, energy, water, recycling, construction, trade, services, and others. The data includes information about the implementation of e-commerce, business digitalization, operational efficiency, corporate performance, and other demographic indicators of the sampling firms. The link between e-commerce and corporate performance is still underexplored in SMEs, even more so between companies from Latin America, being Mexico a perfect example to explore how different SMEs adapt and thrive due to the rapid growth of their e-commerce and the diversity of their business sectors (Santos-Jaén et al., 2023 [2]). Data analysis was conducted using SPSS and Smart PLS. The data are useful as the data can be reproduced, reused and reanalyzed paying special attention to group-specific effects. This data article also opens up better research opportunities going forward through collaboration with other researchers.

Corporate Purpose Swings as a Social, Atheoretical Process: Will the Pendulum Break?

This article argues that conceptualising corporate purpose as a normative question which can be examined in isolation from its socio-historical context is inappropriate and ultimately futile. Corporate purpose is examined here as historically determined, a social fact, independently from whichever theoretical position might prevail in scholarly debates. Interestingly, corporate law doctrine pertinent to corporate purpose has remained mostly static but fairly open-ended. This has allowed purpose itself to oscillate between shareholder primacy and the balancing of stakeholder interests rather seamlessly as a socio-historical phenomenon. However, the article finds that, where it is used by private business organisation, corporate law has a limited capacity to accommodate purpose oscillations. Those are limited to merely one-dimensional movements representing corporate income distribution choices considered as socially legitimate each time. Using concepts such as Polanyi's 'double-movement' and Gramsci's 'passive revolution', the article argues that, for as long as social dynamics focused on wealth distribution, private corporate purpose had little difficulty in absorbing social critique and in finding a legitimacy basis for the private business corporation. However, more recently, critique has been shifting away from merely distributional trepidations and towards other non-economic concerns caused by economic growth per se. These concerns add new dimensions for corporate purpose oscillations, which cannot be accommodated irrespective of how open-ended corporate law doctrine on purpose might be. The article concludes with an analysis of what this might entail for corporate law as a socially legitimate structure for private business.

The public as a definitive stakeholder of corporate environmental sustainability practices: A cross-national institutional approach.

An emerging body of literature connects the well-known Varieties of Capitalism framework (and its variants) with the propensity of nations to move away from hydrocarbons. Our study extends this work by exploring how macro-level institutional configurations matter for public expectations towards corporate environmental sustainability practices. By linking survey data of public-as-stakeholders to institutional systems encompassing 16 countries (N = 7156), we use multi-level modelling to test the explanatory power of a theoretically well-refined recent construct, namely, the Varieties of Institutional Systems - and discover significant variations associated with public expectations across different institutional systems. The findings, however, defy the notion of a clear distinction between mature and emerging markets or that mature institutional systems consistently hold firms to higher environmental standards. Rather surprisingly and counter-intuitively, we find that public-as-stakeholders from State-Led institutional systems had the highest expectations towards corporate environmental sustainability practices. We outline some of the major theoretical and policy implications of our research findings.

A landscape analysis of investors in the global breast milk substitute industry to target for advocacy.

The International Code of Marketing of Breast-milk Substitutes and subsequent resolutions (the Code) was adopted to address increases in mortality and morbidity resulting from the practices of the breast-milk substitute (BMS) industry. The lack of success in ensuring company compliance with the Code has prompted advocates to consider engaging with investors to shape the governance of BMS companies. To support these efforts, this paper aimed to identify prominent investors in the global BMS industry and explore their Code-related policies and practices. Using multiple methods and data sources, we developed a novel approach to identify and rank investors in the world's leading publicly listed BMS companies. We also examined the policies and voting behaviour of a sample of investors using publicly accessible materials from 2020 to 2022. We found that a small number of large investors, led by BlackRock and Vanguard, hold a substantial share in the global BMS industry. Of the top-10 ranked investors, only Norway's Government Pension Fund (NBIM) reported policy information relating specifically to BMS marketing. Most of these large investors also opposed the sample of public health-related shareholder proposals analysed. In addition, we identified several investors that have reported engaging with BMS companies on Code-related issues, including NBIM, Pictet, and UBS, along with several potential investor targets for future advocacy efforts, including some North American public pension funds. The inclusion of Code-related issues as part of broader policies, disclosures and regulations related to environmental, social and governance oriented investment warrants increased attention.

Metabolic Syndrome and Its Component Factors Among Corporate Company Employees in Kampala Uganda.

Background: Metabolic syndrome (MetS), a cluster of metabolic dysregulations indicative of increased cardiometabolic risk is on the rise in Sub-Saharan Africa. The study aimed to determine the prevalence of MetS and its components, among corporate employees in Kampala, Uganda. Methods: A cross-sectional survey was undertaken among 408 adults who were employees from seven corporate companies in Kampala, using the WHO STEPwise NCD screening approach. Metabolic syndrome was measured using the National Cholesterol Education Program Adult Treatment Panel (ATPIII) and the International Diabetes Federation (IDF) criteria with the waist circumference (WC) cut-off points adapted for Sub-Saharan African populations. Results: The mean population age (standard deviation [SD]) of the respondents was 34years (± 8.87) years and 52% of them were females. The prevalence of MetS was 22.8% (NCEP ATPIII) and 28.4% (IDF). Of the respondents who did not have MetS, 75% had at least one metabolic dysregulation. Of those respondents with MetS, only 31% perceived that they were at risk of this cluster of metabolic dysregulations. In this analysis, we observed that the systolic blood pressure (BP) and the body mass index (BMI) correlated strongly (r = 0.81 and r = 0.71) with the diastolic BP and waist circumference (WC), respectively. Age on the other hand correlated fairly with the WC and BMI (both r values = 0.46). Principal component analysis showed that the greatest loadings in principle factors one, two and three were from central obesity, with low HDL-C explaining 60.8% variance in the population. Age, BMI, family history of having cardiometabolic disorders, and perceived cardiometabolic disease risk (CMR) were associated with an increased risk of MetS by 5, 8.86, 1.55, and 2.73 (all P values were < 0.05) respectively in this group of respondents. These risks remained for age, BMI and perceived CMR after removing the confounding effects of education status, marital status and family history of cardiometabolic disease. Being single on the other hand, was associated with a reduced risk of MetS (0.23, p < 0.009). Conclusion: While the primary contributors to the high prevalence of MetS among corporate employees in Kampala, Uganda were the high BP, high WC and high fasting blood sugar (FBS); age, BMI and perceived CMR were the key determinants of MetS. Future MetS interventions should aim to control and monitor obesity indicators in this population. Additionally, the findings inform targeted screening parameters for cardiometabolic risk assessment and suggest the need for further research into a weighted algorithm for MetS in this population.

Major recent failures in Brazilian mine waste containment facilities, current cases of maximum emergency level and imminent risk of rupture, and a brief sustainability analysis.

Waste is the materials left over after the processing of ores. Significant disasters involving waste disposal structures have occurred in Brazil in recent years and caused severe damage by contaminating soil, rivers and coastal areas, destroying native fauna and flora, interrupting the water supply and compromising its potability, putting the population's health, livelihoods and economy at risk, as well as causing 289 irreparable human deaths. Regulatory laws have become stricter, and since 2019, after the tailings dam tragedies occurred in 2015 and 2019 in Mariana and Brumadinho, in Minas Gerais, the operation of  upstream-raised tailings dams has been prohibited in Brazil. In 2022, a waste slide from a sterile pile at the Pau Branco Mine in Nova Lima promoted a dike overflow. There was the death of five people whose car was buried by a landslide on a hillside. New strategies and technologies, such as reprocessing and recycling, can be tested to ascertain whether they can help improve practices in tailings management. Indeed, mining companies' corporate responsibility and sustainability practices need to be evaluated to verify whether they better match expectations. On the other hand, more specific and detailed regulations and resolutions are required to ensure the safe monitoring and management of sterile waste piles. This paper presents a review of the facts, a discussion of the literature (mainly on recent tailings dam disasters), the current situation of mining-containing waste structures in Brazil, a brief sustainability analysis and perspectives aimed at preventing/minimising catastrophes in the future.

Corporate income tax, IP boxes and the location of R&D.

We discuss corporate tax effects on multinationals' R&D. Theoretically, we find that a host country's tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D returns. First, as R&D creates a public good within the MNE, some R&D returns are taxed at other countries' tax rates. Second, some of the R&D returns are taxed at a lower IP regime tax rate. The positive tax rate effect is empirically supported by country-by-country R&D data of U.S.-owned subsidiaries for countries that have an IP regime.

Peer conformity and competition shape how business managers evaluate withdrawals from Russia amid the Ukraine War.

States have long used economic sanctions in response to violations of international law as a strategy to restore order. Increasingly, firms also reject doing business with violators. In response to the war in Ukraine, hundreds of multinational corporations voluntarily withdrew from Russia, even when policymakers were still debating the extent of sanctions. How did firm managers evaluate whether to withdraw from the Russian market? Using a survey experiment with Japanese firm managers conducted three months after the Russian invasion of Ukraine in 2022, we explore how peer effects-information on what other firms are doing in response to the crisis-influence support for withdrawal of business activity with Russia. Our findings show that information about withdrawal by other firms from a diverse set of countries promotes peer conformity that increases support. In contrast, information about ongoing business with Russia by Chinese firms fosters competition that reduces support. Market exposure moderates these reactions, although the concern about peer behavior does not appear to be driven by a reputation mechanism. Our research provides insight into how business actors perceive the strategic interplay of peer influence and market dynamics in the context of geopolitical conflicts.

Does corporate digitization affect shadow banking business? Evidence from Chinese listed companies.

How to govern non-financial enterprises engaged in shadow banking activities is of great practical significance. This study investigates whether and how corporate digitization affects shadow banking. Using a sample of Chinese listed companies for the period 2012-2022, we find that corporate digitization has a significant negative effect on shadow banking business. Mechanism tests show that corporate digitization is conducive to enhancing product core competencies, broadening market channels, and improving operational efficiency, thus inhibiting firms from engaging in shadow banking activities. Moreover, the negative impact of corporate digitization on corporate shadow banking is especially noticeable for non-state-owned companies and in areas where local governments have more stringent financial risk regulations. The findings contribute to enriching the literature on the determinants of corporate shadow banking business, and deepen our understanding of the economic consequences of corporate digitization.

Green innovation imperative for natural resource-driven sustainable economic recovery: Linking rights Structure, corporate social responsibility, and renewable energy contracts.

This study examines the complex relationships necessary for a sustainable economic recovery, focusing on the interplay between contracts for renewable energy, natural resource use, corporate social responsibility (CSR), and rights frameworks. Motivated by the increasing scrutiny of environmental practices, this research aims to highlight the need for sustainable business models during the transition to a more environmentally sensitive economy. The study area encompasses diverse sectors where CSR goals can be aligned with renewable energy project frameworks through natural resource utilization. Methodologies include a novel composite CSR evaluation indicator designed to complement industry rankings and a thorough analysis of CSR within the mining industry. Results demonstrate how aligning CSR with renewable energy initiatives can reshape profit models for stakeholders and emphasize the changing green product market as a catalyst for economic resurgence. Recommendations in the area of policies focus on the reasoned utilization of natural resources and the application of innovations following the principles of CSR. This research provides critical guidance to relevant authorities and institutions charged with ethical responsibility, ensuring the proper utilization and implementation of renewable energy sources to create a more ecological future based on green technology and sustainable resource management.

Pharma 4.0: A deep dive top management commitment to successful Lean 4.0 implementation in Ghanaian pharma manufacturing sector.

The primary aim of this study is to assess the significance of top management commitment in the context of Lean 4.0 implementation within the pharmaceutical manufacturing industry in Ghana. The study seeks to understand and evaluate the overall effectiveness and achievements associated with adopting Lean 4.0. Employing a positivist mindset, the research utilizes an explanatory quantitative research design and a survey technique. Data collected from 181 employees of pharmaceutical companies in Ghana undergo analysis using SmartPLS (version 4) and IBM SPSS version 26. The study employs a combination of descriptive statistics to summarise data characteristics and inferential statistics to test various hypotheses related to Lean 4.0 adoption. The analysis reveals that the successful integration of lean methods and Industry 4.0 technologies requires meticulous management. Simultaneously, individual implementations of lean principles and Industry 4.0 technologies positively impact business performance. Surprisingly, the study does not observe a substantial positive influence of Lean 4.0 on corporate performance, suggesting that immediate improvements in efficiency or profitability may not result from the adoption of this framework. This research contributes to the field by highlighting the need for careful management in integrating lean methods and Industry 4.0 technologies. It also emphasizes the positive impacts of lean principles and Industry 4.0 technology on business performance. The unexpected finding regarding the lack of immediate improvements in corporate efficiency or profitability with Lean 4.0 adoption prompts considerations of initial implementation challenges or the organization's need for time to adapt to this integrated approach.

Determinants and convergence of biodiversity or extinction disclosures of mining firms in Africa.

This study probes into the biodiversity disclosure practices of mining firms in Africa, the determinants and the evidence of convergence using information economics analysis. Data was sourced from 21 mining firms covering the period 2006 to 2019 operating in Morocco and South Africa with various mine sites owned in other countries like Ghana. Using a combination of panel-corrected standard errors regression, logistic regression and the test of beta and sigma-convergence, the study found that there is a moderate level of biodiversity disclosure across African mining firms and there is both beta and sigma-convergence. The study found that board size enhances disclosures on all biodiversity indicators, viz, biodiversity disclosure index, 304-1 (proximity of sites to biodiversity hotspots) being the most disclosed, followed by 304-3 (habitats protected or restored), 304-4 (IUCN Red List Species) and 304-2 (impact of activities on biodiversity). Generally, board size drives biodiversity disclosures but board independence does not. Additionally, the membership of the United Nations Global Compact, a multistakeholder initiative significantly affects every disclosure indicator. Financial leverage drives the disclosure of 3 indicators. Other factors like firm size, multinational enterprise status, profitability, cross-listing, human capital development, and gross domestic product were explored. The results of the analyses are relevant for practitioners, policymakers, regulators and academics alike.

Global geopolitical risk and corporate ESG performance.

This study investigates whether and how the global geopolitical risk (GPR) impacts the environmental, social, and governance (ESG) performance of Chinese enterprises utilizing panel data of Chinese A-share listed enterprises from 2011 to 2020. The findings show that enterprises' ESG performance is negatively impacted by the global GPR. According to heterogeneity analysis, the global GPR has a more detrimental effect on ESG performance in non-state-owned enterprises, enterprises in the decline period, enterprises with higher institutional investor shareholdings, and enterprises without political connections. Additional mechanism analysis reveals that global GPR primarily weakens Chinese enterprises' ESG performance by increasing their financing constraints and reducing competitiveness. . In conclusion, our main findings are still valid after addressing endogeneity-related concerns and doing robustness tests.

Exploring firm and country's specific factors affecting carbon emission reduction performance: Study on selected ASEAN countries.

The research aims to analyze the determinants that impact a company's capability to mitigate carbon emissions in various ASEAN countries, specifically Indonesia, Malaysia, Thailand, the Philippines, and Singapore. The investigation delves into company-specific factors, including corporate social responsibility (CSR) strategy, green innovation, corporate governance, and product responsibility, as well as country-specific factors such as voice and accountability, regulatory quality, government effectiveness, and the rule of law. The results reveal that all examined company-specific factors exhibit a positive and significant influence on a company's capability to reduce carbon emissions. Nonetheless, the influence of country-specific factors on emission reduction performance remains indefinite. While regulatory quality and government effectiveness are significantly associated with a company's emission reduction performance, the same relationship does not apply to voice and accountability and the rule of law.

The Chain-Mediating Effects of Mindfulness and Sense of Control on Corporate Employees' Mental Health Problems.

Based on the chain-mediating role of mindfulness and sense of control, this study examines the mediating role of mindfulness and sense of control on employees' mental health. A total of 720 questionnaires were collected from employees of select enterprises and institutions in China; 53 invalid questionnaires were excluded, with a response rate of 93%, leaving 667 employees as the study sample (average age = 38 years, 71.8% female). The study findings show that: (1) Work-family conflict had a significant positive correlation with mental health problems and a significant negative correlation with mindfulness and sense of control. (2) The influence on the mental health state was due to the mediating effect of mindfulness, sense of control, and the chain-mediating effect of mindfulness and sense of control. The study adopted self-report scales for measuring mindfulness and a sense of control; therefore, further experimental methods must be included in the future to explore these results. This study shows that mindfulness and sense of control can reduce the impact of work-family conflict on mental health problems. Additionally, the chain-mediating effect of mindfulness and sense of control plays an important role in mental health problems.