The increasing number of jurisdictions introducing data-localization requirements, together with the advancement of distributed cloud technologies, has created a managerial dilemma for international organizations: whether to centralize IT infrastructure or adapt it locally. This paper analyzes theoretical approaches to choosing between centralization and decentralization of technological solutions and presents an empirical study of IT standardization strategies in a multi-jurisdictional environment based on comparative case analysis of international companies. A multi-criteria decision model incorporating 10 factors is developed, and a criteria-weighting procedure is proposed to substantiate the required level of unification. Based on a review of 12 academic sources and cross-case comparison of corporate practices, a typology of strategies is formulated: global unification, a federated model, and localized exceptions. The study shows that infrastructure standardization can reduce total IT costs by 15–33% due to economies of scale; however, excessive centralization increases the risk of non-compliance with local requirements and stimulates “shadow IT.” It is established that hybrid governance models are most effective when regulatory and operational requirements vary substantially across countries. The paper concludes that a balance is needed between unification that supports cybersecurity and cost efficiency, and local autonomy required to accommodate market and regulatory specifics.

The aim of this study is to understand why brands use micro-influencers, content creators with up to 100,000 followers, and how they manage the relationship, either directly or through third parties, what objectives they aim to achieve with them and how they remunerate them. Methodology. A qualitative study was conducted in Spain, consisting of 19 semi-structured in-depth interviews with brands that use micro-influencers. A snowball sample was created, including brands with different profiles, belonging to a variety of sectors and company sizes, and considering both international and national companies. The interviews were analysed using thematic analysis. A mixed coding method was applied, combining deductive and inductive approaches. Results and conclusions. Three distinct groups were identified among the brands: the “Obligated” forced to use micro-influencers for budgetary reasons, the “Duals” who perceive different benefits in macro and micro-influencers, and the “Believers” who prefer micro-influencers for their greater engagement, credibility and better transmission of brand values to consumers. Original contributions. The study's contribution lies in shedding light on why advertisers choose to work with micro-influencers and what the process of working with them is like from the advertisers' perspective.

The article substantiates the role of digital transformation as a systemic factor in the modernization of information support for enterprise financial flow management within the framework of the data-driven economy. The study focuses on the evolution of financial information systems and managerial decision-making tools, highlighting the transition from fragmented and reactive information processing to integrated, analytics-oriented and real-time financial management models.The research analyzes the historical development of financial information technologies, from early communication tools such as the telegraph and telephone to contemporary digital platforms based on Big Data analytics, Business Intelligence (BI), artificial intelligence (AI), the Internet of Things (IoT), blockchain technologies, ERP systems and regulatory technologies (RegTech). Particular attention is paid to the conceptual distinction between digitization and digital transformation. Digitization is interpreted as the automation and digital conversion of individual financial operations, whereas digital transformation is defined as a comprehensive restructuring of financial management logic, organizational processes and analytical capabilities based on advanced digital technologies.The article proposes a conceptual model of digital transformation of information support for financial flow management, which integrates three interrelated levels: technological, analytical and managerial. At the technological level, modern digital tools ensure automated data collection, integration and secure storage of financial information. At the analytical level, BI systems, predictive analytics and AI-based solutions enable real-time analysis, forecasting and risk assessment. At the managerial level, digital transformation supports the transition to data-driven management, enhances transparency of financial flows and improves the quality of strategic and operational decision-making.Based on the analysis of practical cases from international and domestic companies, including Coca-Cola HBC, Starbucks, UPS, Procter & Gamble and IDS Ukraine, the article demonstrates how digital transformation contributes to increased productivity, reduced operational and transaction costs, improved accuracy of financial reporting and enhanced financial sustainability. These cases confirm that enterprises implementing integrated digital solutions achieve higher flexibility, faster response to market changes and more effective control over financial resources.The results of the study indicate that digital transformation of information support is not limited to technological modernization, but acts as a strategic driver of enterprise competitiveness and financial resilience. The findings emphasize the necessity of further development of integrated analytical platforms, strengthening cybersecurity and improving data quality management systems as key prerequisites for sustainable financial flow management in the digital economy.

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and asset effectiveness on stock returns, with dividend policy positioned as a moderating variable. A quantitative method is employed to explain the relationship among variables using secondary data derived from annual reports, sustainability reports, and stock market information of energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The research utilizes panel data regression with Moderated Regression Analysis (MRA) to evaluate both direct and moderating relationships. The findings reveal that CSR does not significantly influence stock returns, indicating that CSR disclosure has not yet become a dominant factor considered by investors in evaluating stock performance during the observed period. Conversely, asset effectiveness shows a positive and significant effect on stock returns, suggesting that efficient management of company assets can enhance financial performance and strengthen investor confidence. Additionally, dividend policy is proven to moderate the relationship between CSR and asset effectiveness on stock returns, where consistent dividend distribution reinforces the impact of internal company performance on stock performance and provides a positive signal regarding financial stability and future prospects. These results emphasize the importance of optimizing asset utilization and maintaining stable dividend policies to increase investor trust, strengthen company credibility, and improve stock performance in the capital market, particularly in energy sector companies in Indonesia.

This article examines gender equity in the corporate environment as an essential element for the effectiveness of human rights within the contemporary economic order. It begins by recognizing that equality between men and women, as established in international instruments and the Brazilian Constitution, requires a material approach capable of addressing historical and structural inequalities. Drawing on theoretical contributions on human development and on the guidelines of the 2030 Agenda, the study argues that eliminating gender disparities is indispensable for social and economic progress. The paper then analyzes the role of companies as agents in the realization of human rights, emphasizing their influence on the distribution of opportunities, career advancement, and the promotion of inclusive practices. The Brazilian regulatory framework is examined, with emphasis on recent legislation concerning pay transparency, incentives for female employment, and the participation of women on corporate boards. The empirical section, based on official reports and case studies of national and international companies, reveals that wage disparities and the underrepresentation of women in leadership positions remain significant despite legislative and institutional advances. The study concludes that achieving gender equity requires the articulation of public policies, corporate governance practices, and continuous monitoring mechanisms capable of transforming organizational structures and reducing persistent asymmetries in the labor market.

Fluctuations in inflation, interest rates, and exchange rates are macroeconomic indicators that can affect the performance of issuers' shares on the Indonesia Stock Exchange, especially when linked to internal conditions that vary between sectors. The instability of these macroeconomic variables creates uncertainty for investors and necessitates a more comprehensive study. This study aims to analyze the effect of inflation, interest rates, exchange rates, and internal company factors on the performance of listed companies on the Indonesia Stock Exchange. The study uses a descriptive qualitative approach with a literature review method of 20 national scientific articles and 1 accredited international scientific journal from the period 2022–2025. The data were analyzed through document analysis by comparing and synthesizing the findings of previous studies. The results show that the influence of inflation, interest rates, and exchange rates on stock performance is inconsistent across industry sectors and research periods. Internal company factors, particularly profitability and company size, play an important role in determining stock performance and strengthening issuers' resilience to macroeconomic pressures. Simultaneously, macroeconomic variables and internal company factors interact with each other in influencing the stock performance of issuers on the Indonesia Stock Exchange.

In the context of global business operations, it has become a common practice for parent companies to manage overseas activities through their subsidiaries. Industries such as energy and financial services, due to their particular features, are more likely to be involved in overseas atrocities including human rights violations. Using the Rome Statute of the International Criminal Court relevant court decisions and United Nations conventions as the main analytical framework, this paper examines how parent companies might face criminal liability through case studies. It explains the conditions and practical limitations of different liability pathways such as derivative responsibility, joint criminal enterprise liability, and command responsibility. Building on this information, the paper suggests concrete institutional recommendations from three aspects: improving international legal norms, enhancing domestic law adjustments, and strengthening internal company governance. Specific suggestions include making rules clearer about corporate legal responsibility, improving how international standards become part of domestic law, and legally requiring compliance duties. These proposals aim to provide theoretical support and practical solutions for addressing the accountability gap concerning parent companies' overseas operations.

This research examines the impact of brand equity on corporate financial performance, utilizing a dataset of 135 international companies spanning the period from 2005 to 2024. We examine the impact of brand power on essential financial parameters, including operational income, EBITDA, and market capitalization, by merging brand value data from Brand Finance with financial metrics from Bloomberg Database. Our research reveals a robust positive association between brand value and turnover, profitability, and market valuation, indicating that organizations with elevated brand value experience superior financial results. Our econometric analysis demonstrates that a $1 increase in brand value correlates with a $1.76 gain in turnover and a $0.16 rise in net income, underscoring the tangible financial advantages of robust branding. Furthermore, we observe that brand value influences non-operating income, presumably via enhanced financing conditions and reduced interest expenses. Despite apprehensions regarding overvaluation, our findings indicate that although brand value enhances share prices, it does not result in an unsustainable rise in price-to-earnings ratios. These insights highlight the strategic significance of brand investments, indicating that companies should prioritize brand-building efforts to enhance long-term profitability and market competitiveness. Subsequent research ought to examine the impact of branding across various industries and organizational scales.

The article examines foreign experience in developing the human resource potential of enterprises within the personnel management system as a key factor in ensuring competitiveness and sustainable organizational development. In the context of globalization, digitalization, and rapid labor market changes, effective human resource management acquires strategic importance, as human capital determines an enterprise’s innovative capacity and ability to adapt to external challenges.The study analyzes the main approaches to human resource potential development applied in leading countries, including strategic human resource management, continuous training systems, employee performance evaluation, and professional development planning. Considerable attention is paid to motivational mechanisms that combine financial and non-financial incentives aimed at increasing employee engagement, loyalty, and the formation of a strong corporate culture.The experience of Japanese enterprises was studied and it was found that they have a centuries-old corporate culture that contributes not only to the development of human resources but also to the fact that employees try to contribute to the achievement of both strategic and tactical goals of the enterprise. The heads of enterprises pay considerable attention to meeting the needs of employees, both material and spiritual. The communication skills of employees and their ability to make non-standard decisions come to the fore in the work of employees.The impact of digital technologies, automation, artificial intelligence, and data analytics on the transformation of HR functions and approaches to competency development is also explored. The article reviews best practices of leading international companies implementing innovative models of training, leadership development, and talent management. The possibilities of adapting foreign experience to national conditions, taking into account economic, social, and cultural specifics, are substantiated. The study concludes that the application of international best practices contributes to improving personnel management efficiency and forming a competitive human resource potential of enterprises.

This study examines the role of ethical standards in Human Resource Management and organizational culture, with an emphasis on their impact in international organizations. The study focuses on the information technology sector in Bosnia and Herzegovina, discussing its development, challenges, and the effects of international companies on the labor market and ethical practices. Although the participating companies operate globally and employ geo-hybrid teams, the study sample consists exclusively of employees in Bosnia and Herzegovina. The empirical research provides insights into the importance of ethics in organizations. The methodology was conducted using a structured questionnaire with 186 participants to assess key aspects of this research. Findings indicate a positive influence of national culture on the implementation of ethical standards. Factors such as satisfaction, awareness, and trust proved significant in linking national culture with the adoption of ethical norms. The study is limited by its small sample size, focus on Bosnia and Herzegovina, and lack of benchmarking with multinational companies, which may affect its generalizability. Future studies should expand the research sample across multiple countries to gain a better understanding of cross-national differences. This research contributes to the understanding of ethics in organizations and provides insights for strengthening ethical practices and promoting positive work environments.

In the contemporary context of the development of the architectural and construction industry, a company’s website functions not only as an informational showcase but also as a multifunctional platform that ensures interactivity, transparency, and partnership dialogue among all participants in project-oriented activities. The problem lies in the fact that most companies limit themselves to a traditional approach to website development, focusing on a list of services and contact information, whereas modern trends require the creation of a collaborative ecosystem. The absence of interactive tools, feedback mechanisms, and opportunities for joint decision-making leads to informational isolation, a decline in trust, and reduced effectiveness of project implementation. The purpose of the study is to develop and substantiate the methodological foundations for creating and operating the website of an architectural and construction company as a platform for partnership dialogue, which makes it possible to transform the client from a passive consumer of information into an active co-creator of the result. The methodological framework of the research is based on the analysis of modern website development models (waterfall, spiral, Microsoft Solutions Framework, Walt Disney model), concepts of internet marketing and relationship marketing, as well as a systemic approach to considering the website as a partnership ecosystem. The study employs methods of analysis and synthesis of scientific sources, comparative analysis of models, content analysis of websites of leading Ukrainian and international companies (Archimatika, YOD Design Lab, BIG, Foster + Partners), as well as the case method to examine practical examples of integrating partnership technologies. The main results of the study consist in identifying the key directions for organizing partnership dialogue: communication transparency, interactivity, joint decision-making, systematic feedback, the use of BIM technologies, and the creation of an emotional component of interaction. Methodological recommendations regarding website structure are proposed, including the integration of client dashboards, online chats, cost calculators, multimedia materials, and localization tools for international clients. It is demonstrated that a website built on the principles of a partnership ecosystem becomes the economic foundation for company development, reduces risks, enhances communication efficiency, and fosters trust among participants in project activities. The scientific novelty of the work lies in a comprehensive approach to the methodological support of website functioning for an architectural and construction company, which combines technical models, marketing tools, and practice-oriented aspects of partnership. The practical significance consists in the possibility of using the proposed recommendations for developing websites that meet modern requirements of interactivity and transparency, as well as in shaping a new culture of communication in the field of architecture and construction. Thus, the study confirms that the website of an architectural and construction company should be considered as a platform for cooperation and dialogue, where technical structure is combined with genuine partnership, and the outcome becomes not only technical but also socio-economically significant.

The article is devoted to the study of managing employee resistance in the process of digital transformation of enterprises under contemporary crisis challenges, including economic instability, rapid technological change, and the conditions of wartime uncertainty. The research substantiates the relevance of resistance to change as a critical socio-psychological barrier that significantly affects the success of digital initiatives in organizations. Theoretical approaches to the phenomenon of resistance to change are analyzed, with particular attention paid to cognitive, emotional, and behavioral components that influence employees’ perception and acceptance of digital innovations. The study identifies key determinants of resistance, such as fear of job loss, lack of digital skills, uncertainty about future organizational changes, increased workload, and insufficient communication from management. A comparative analysis of domestic and international experience in industries such as manufacturing, banking, information technology and telecommunications, retail, and human resource management is conducted. The findings demonstrate that Ukrainian enterprises predominantly rely on administrative and technocratic approaches to digital transformation, which often intensify resistance and reduce employee engagement. In contrast, international companies tend to integrate change management into their long-term development strategies by combining continuous training, motivational mechanisms, participatory decision-making, and transparent communication. Special attention is given to the specific conditions of wartime operation, where Ukrainian enterprises face additional challenges related to employee stress, psychological insecurity, and disrupted work processes. Under such conditions, ensuring psychological safety, implementing flexible work arrangements, supporting remote and hybrid formats, and systematically developing digital competencies become key priorities of management. The article proposes a comprehensive set of measures aimed at minimizing employee resistance to digital transformation, including the development of effective communication strategies, targeted skills enhancement programs, active involvement of employees in digital initiatives, and the adaptation of organizational culture and motivation systems. The implementation of these measures contributes to increasing the effectiveness of digital transformation, reducing socio-psychological barriers, strengthening organizational resilience, and forming employees as active drivers of change rather than passive recipients of digital innovations.

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.

Despite the city’s location within the New York metropolitan area, unionism in Bayonne, New Jersey is not well-represented in the labor history canon. This article examines two strikes that took place in Bayonne within a year of each other: the 1912 silk workers’ strike at the Schwarzenbach-Huber mill and the 1913 capmakers’ strike at the Herman Bros. factory. The Schwarzenbach-Huber mill was owned by an international company with multiple locations, while the Herman Bros. factory was operated by a single family with personal ties to the strikers. Various Progressive-era phenomena can be observed in the events of these strikes, such as the growth of the labor movement, widespread immigration, and the rise of women in the workplace. In this way, Bayonne acts as a microcosm of New Jersey during the 1910s and shows historical trends as they unfolded in real-time.

Purpose This study aimed to examine the impact of business ethics and corruption risk on CO2 emissions disclosure in international companies and to understand how green innovation moderates this relationship. Design/methodology/approach A multiple-panel data regression analysis was used on a sample of 489 companies from the Group of 20 (G20) countries between 2020 and 2023. We applied the fixed effects approach as the optimal and most appropriate model for our main regression. Furthermore, as a robustness test and to control for potential endogeneity issues, we conducted an in-depth analysis of the study data, using the Generalized Method of Moments method, and tested the effect of industry affiliation on this type of disclosure. Findings The results show that all the explanatory variables in the study model significantly influence CO2 emissions disclosure. Moreover, the findings prove a significant moderating effect of green innovation on the relationship between business ethics, corruption risk and CO2 emissions disclosure. Practical implications This study provides empirical evidence of the moderating role of green innovation in the relationship between business ethics, corruption risk and CO2 emissions disclosure in international companies, a little-studied topic. Thus, to understand this emerging concept, this study fills this gap and makes practical and theoretical contributions to the existing literature. Originality/value To the best of the authors’ knowledge, this study is the first to examine the combined effect of corruption risk and business ethics within international companies, as previous literature has mainly focused on corporate social responsibility or corruption at the national level.

Employee turnover is a natural phenomenon in the business world, but a high turnover rate can be an indication of internal company problems. PT. Einsteins Bali Group faces fluctuations in turnover intention every month, which is characterized by an increasing desire of employees to resign. This phenomenon arises due to discomfort at work, a tendency to work stress, and a low level of happiness at work. This study aims to analyze the influence of work stress and happiness at work on employee turnover intention. The research method used a saturated sampling technique with a sample of 38 respondents. Data analysis was carried out through multiple linear regression to determine the relationship and influence of independent variables on dependent variables. The results of the study are expected to provide an empirical picture of the extent to which work stress increases turnover intention, as well as how happiness at work plays a role in reducing this tendency. These findings are expected to be input for company management in designing more effective human resource management strategies, especially in creating a healthy, comfortable, and supportive work environment for employees. Thus, companies can minimize turnover intention and increase workforce retention.

To achieve company objectives, good management is required to implement effective internal controls over cash disbursements. Internal control over cash disbursements is crucial for companies as it monitors and controls expenditures to ensure no activities detrimental to the company occur. The purpose of this research is to examine the implementation of the internal control system for cash payments at PT. Angkasa Pura II Pekanbaru. This research employs a descriptive and qualitative design. Data collection was conducted through interviews, direct field observations, and documentation of incident reports. The research method is descriptive, providing an overview of the studied object. The results indicate the use of internal control in cash disbursements at PT. Angkasa Pura II Pekanbaru, which implements internal company processes influencing the company's situation. PT Angkasa Pura II Pekanbaru estimates that these processes involve various activities, such as financial preparation or employee identification. The study shows that fraud is widespread in the company.

Digital transformation in the logistics sector is crucial for improving operational performance and financial outcomes, especially amid the rapidly growing demands of Indonesia’s economy and the global market. This study examines the impact of digital logistics transformation and related factors, including top management commitment, IT capability, employees’ digital mindset and skills, work culture change, human capital capacity, as well as the operational and financial performance of PT Pos Indonesia (Persero). Using a quantitative approach with data collected from 91 senior leaders at PT Pos Indonesia and analyzed through SmartPLS, the study proves that digital transformation significantly enhances both operational and financial performance. The factors that contribute most positively to the success of digital transformation are IT capability, employees’ digital mindset, and human capital capacity. In contrast, top management commitment, individual digital skills, and work culture change did not show a direct significant impact at the early stage. Nevertheless, digital transformation was found to be a strong mediating variable in linking internal company factors with performance improvement. This confirms that digital strategies are not merely technological innovations but also concrete mechanisms for creating business value and strengthening the company’s competitiveness in the logistics industry.

Tempe Kita Bandung, which has been operating since 1988, faces challenges of fluctuating revenue and intense price competition, as well as limited distribution that is still focused on traditional markets, making it difficult to reach a wider and more modern market segment. This study aims to analyze internal and external factors, determine the strategic position of the business, and formulate the most effective marketing strategy through a SWOT Analysis approach and an Internal-External (IE) Matrix. This descriptive study uses a mixed approach (quantitative and qualitative). Primary data were obtained through in-depth interviews with the owner or manager and questionnaires to key informants, while secondary data were obtained from internal company documents. The data analysis techniques used were the IFAS and EFAS Matrices to obtain weighted scores, which were then plotted on the IE Matrix to determine strategic position, and further processed through the SWOT Matrix to generate alternative strategies. The expected analysis results indicate that Tempe Kita Bandung has strengths in product experience and quality, but is weak in digital marketing adaptation. The strategic position of the business is estimated to be in the quadrant that requires a Hold and Maintain strategy. Therefore, the recommended marketing strategies are Weakness-Opportunity (WO) and Strength-Threat (ST) strategies, which are implemented through digital market penetration to address distribution weaknesses and premium product differentiation to counter the threat of low-price competition. This strategy is expected to increase business competitiveness and expand market reach.

During the 2020–2024 period, the food and beverage industry sector experienced economic dynamics that led to fluctuations in companies’ net profit. This study is motivated by the researcher’s observations that fluctuations in net profit among food and beverage companies indicate the influence of internal company factors, particularly production costs, operating costs, cost of goods sold, and sales volume. The research problem addresses how production costs, operating costs, cost of goods sold, and sales volume affect the net profit of food and beverage companies listed on the Indonesia Stock Exchange, both partially and simultaneously. This study aims to analyze and examine the effect of each of these variables on company net profit during the 2020–2024 period. The research employs a quantitative approach with a causal research method. The data used are secondary data in the form of annual financial statements of food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 31 companies as the research sample with a total of 155 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, accompanied by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that production costs, operating costs, cost of goods sold, and sales volume simultaneously have a significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange.