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This study explores the role of willingness and membership in global environmental engagement, focusing on how these factors influence environmental action across diverse global populations. Using a combination of latent class analysis and logistic regression models, we examine the impact of the willingness to contribute financially, environmental membership, and trust in people, alongside demographic variables such as gender, age, and education level. Our findings highlight the significant role of environmental membership and the willingness to act in shaping behaviours, with gender and trust further influencing engagement patterns. This promotes the UN’s sustainable goals, primarily Climate Action. These insights contribute to understanding the drivers of environmental activism globally.

Tax evasion is a major issue for authorities worldwide. Understanding the factors that influence individuals’ intrinsic motivation to pay taxes, known as their tax morale, is important for improving tax compliance. This study investigated gender differences in judging tax evasion in the context of cryptocurrency trading. Specifically, a survey study explored whether different moral foundations, financial literacies, and political orientations among females vs. males might explain potential gender differences in judging tax evasion. In an online survey, 243 U.S. adults read a vignette about a friend evading taxes in a cryptocurrency trading context. In a correlational analysis, we found that females judged tax evasion harsher, as being more morally wrong than males. Of the psychographic factors, only individualizing moral foundation values (i.e., fairness and harm avoidance) explained the harsher moral judgment by females. That is, individualizing moral foundation values were at a higher level among females, which further predicted females’ harsher judgment of tax evasion. While females also had, on average, lower financial literacy and knowledge of cryptocurrencies than males, these did not predict their harsher judgment of tax evasion. The findings contribute to research on gender differences in moral judgments and highlight that a given transgression, or a specific crime, may violate different moral values in men and women. The results demonstrate to policy makers that it is important to take into account gender differences, in campaigns promoting tax morale and compliance.

This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of species loss and habitat destruction in the context of corporate accountability, especially in responding to the sixth mass extinction event and COVID-19 crisis. Our results can also guide the policymakers and stakeholders of the financial market in better decision making.

PurposeThe authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.Design/methodology/approachThe authors draw on the mirroring concept and 26 semi-structured interviews with SMEs' owners and managers to provide insights and explore the misalignment between SMEs' actions and perceptions and the technical architecture (and requirements) of achieving net zero carbon emissions in the UK.FindingsThe authors find that SMEs lack trust and are sceptical about the government's net zero emissions agenda. The authors also find that lack of understanding and perceived benefits, and supply chain complexities (end-to-end emissions) are the key factors hindering SMEs interests in engaging with better carbon emissions management and environmental management system (EMS). Moreover, pressure from external stakeholders, particularly banks and customers, is a strong driver to draw SMEs more effectively with sustainability and environmental impact disclosure.Research limitations/implicationsThe sample is limited to 26 SMEs' owners operating in seven industries. Future research could explore the result in other industries. Further research could also investigate how the sustainability reports produced by SMEs are useful for different user groups' decision-making. This study reinforces the social constructionist approach to advance our understanding of SMEs' actions towards carbon emission management and EMS.Practical implicationsThis study shows how government policies and SMEs' interests can be aligned to achieve the net zero carbon emissions target.Originality/valueThis is the first study to examine the perceptions and behaviour of SMEs towards the ongoing pursuit of a greener economy in the UK, including the key factors driving their actions and reasoning.

PurposeThis paper focuses exclusively on the drivers and consequences of Global Reporting Initiative (GRI) adoption in sustainability reports with a particular focus on corporate social responsibility (CSR) mechanisms.Design/methodology/approachThe sample includes 63 countries with 4,625 unique firms in these countries and 29,054 firm-year observations between 2002 and 2019. The empirical methodology is logistic and linear regression analyses with country and year fixed effects.FindingsThe findings show that CSR committees and executive CSR compensation stimulate firms' GRI adoption. Furthermore, while GRI adoption enhanced firm value in the earlier period of 2002–2010, it weakened firm value in the later period between 2011 and 2019 implying a loss of value relevance. However, the moderating effect of CSR committees and executive CSR compensation on GRI adoption has led to higher firm value in recent times. A more in-depth investigation of polluting versus non-polluting sectors and weak and strong institutional environments reveals both convergence and divergence respectively among these sub-samples. The results are robust to alternative samplings, alternative methodology and endogeneity concerns.Research limitations/implicationsThe main limitations of the study are the binary nature of key variables, such as CSR committee, executive CSR compensation and GRI adoption, due to the availability of binary data but not continuous data.Practical implicationsFirms allocate substantial funds for SR and following GRI guidelines; hence, the findings guide them on how to ensure the return on this investment.Social implicationsShareholders who particularly pursue socially responsible investment can shape their investment portfolios in firms that engage with sustainability reporting (SR) and GRI adoption practices.Originality/valueIt is not clear in the literature if CSR committees will adopt the GRI for SR because of any incentive. Thus, we examine if the CSR committee and executive CSR compensation can play a direct role in GRI adoption and play a moderating role between GRI adoption and firm value. Moreover, whether GRI adoption and its value relevance might change across periods, sectors (polluting versus non-polluting) and varying institutional environments (investor protection) are addressed in this study.

In this research, we examined some of the key concerns faced by businesses from various industries which are associated with the COVID-19 pandemic. To extend the existing research, we also evaluate perspectives on sustainable recovery solutions proposed by the business. This market research, supported by academic research, is intended to support businesses and the Government in tapering their approach to achieving sustainable economic recovery. A total of 16 different industries participated in our research project and the findings of our research provide an evidence-based perspective on how businesses are responding to the pandemic and planning for the post-COVID era. This evidence document outlines recommendations on potential support packages and areas of focus for the Government to consider, based on recent survey data, lessons learnt from the past, professional experience and respected academic models.

To restrict the adverse impact of Green House Gas there is a need of rapid action for transformation of the current situation to achieve the targets mentioned by the United Nations Programme. The coronavirus crisis generated additional challenges but also generated a provision for companies to develop a sustainable model in the recovery period by incorporating the non-financial aspect of green environment in their business model. In this paper, we identify some of the main problems of the existing projects related to Green House Gas control and propose the Dragon Value System with a potentiality of overcoming the drawbacks of the existing models. We find a comprehensive environmental management model that will be opportunity driven, based on certain financial assets associated with wide spectrum of stakeholders and applicable by company of any size. The findings of the paper will contribute to the academic literature related to environmental management and SDG 7. The proposed model will assist the investors to identify a comprehensive model to invest and could generate new public-private partnership to apply highly beneficial and comprehensive environmental management model.

This paper investigates some important determinants of Overnight Indexed Swap (OIS) rates and quantifies them. In tune with the existing studies related to developed countries, this paper is an extension of one of the current challenging and growing money market, i.e. the Indian swap market issues. We use the Vector Autoregressive approach to investigate the determinants of 5-year OIS rate and 1-year OIS rate by using a unique daily data set for a period of October 1999 to August 2010. The result suggests that not only the liquidity is a factor to determine the OIS rate during the recession period, but also the traditional features of the integrated domestic market segments of the emerging economy are also responsible. [PUBLICATION ABSTRACT]

To restrict the adverse impact of Green House Gas there is a need of rapid action for transformation of the current situation to achieve the targets mentioned by the United Nations Programme. The coronavirus crisis generated additional challenges but also generated a provision for companies to develop a sustainable model in the recovery period by incorporating the non-financial aspect of green environment in their business model. In this paper, we identify some of the main problems of the existing projects related to Green House Gas control and propose the Dragon Value System with a potentiality of overcoming the drawbacks of the existing models. We find a comprehensive environmental management model that will be opportunity driven, based on certain financial assets associated with wide spectrum of stakeholders and applicable by company of any size. The findings of the paper will contribute to the academic literature related to environmental management and SDG 7. The proposed model will assist the investors to identify a comprehensive model to invest and could generate new public-private partnership to apply highly beneficial and comprehensive environmental management model.