ABSTRACT Uruguay is an internationally recognized example of rapid transition to renewable energies and a net petroleum-importing country. The discovery of oil in Namibia in 2022 significantly increased the possibility of an oil finding in Uruguay and attracted the interest of large international oil companies. National authorities of ANCAP (Administración Nacional de Combustibles, Alcohol y Portland), the public company in charge of oil and gas exploration in Uruguay, have increasingly explained the reasons to promote oil extraction and commercialization in this country. On the basis of discourses of climate delay identified by Lamb et. al, we select a list of ANCAP's public communications and analyze how specific arguments (like the emphasis of the downsides of renewable energy, the vision of a global scenario of perpetual energy addition as inevitable destiny and the push of non-transformative solutions like natural gas) function tactically within ANCAP's communications to promote fossil fuel exploration while navigating Uruguay's existing green reputation. We discuss the use of the World Energy Forum Energy Trilemma framework as a tool for climate obstruction and reflect on the implications of ANCAP's arguments in Uruguay and in the broader climate change debate.

Purpose The need for smart maintenance (SM) is increasing as the manufacturing industry digitalizes. To facilitate the transformation of maintenance in digitalized manufacturing, scholars have developed a strategy development process (SDP) for implementing SM. However, the SDP must be tested and evaluated, as manufacturing companies and industries need explicit guidance and empirical evidence on how to use it. Design/methodology/approach This study employed action research to facilitate collaboration between researchers and maintenance professionals in a large Swedish manufacturing company, testing and evaluating the SDP for SM implementation. The study was conducted in multiple phases over two years, focusing on the real-world implementation of key activities in an industrial setting. Findings Implementing SM in the manufacturing industry resulted in a refined SDP. The study revealed synergies between the implementation steps, from concept to practice. This refined process advances benchmarking (Activities 1.1–1.4), streamlines goal setting, prioritization and planning of key activities (Activities 2.1–4.1) and ensures authorized elevation and cross-functional communication (Activities 5.1–5.2) for digitalization of maintenance. Practical implications The theoretical implications refine the SDP and confirm the value of creating, acquiring and transferring knowledge within maintenance organizations, thereby facilitating SM implementation with empirical evidence. The practical implications offer recommendations for factory and maintenance management, providing explicit guidance to manufacturing companies in developing maintenance for digitalized manufacturing. Originality/value The refined SDP is an evolutionary process that requires continuous learning. This reinforces the focus on organizational development rather than solely technological transformation, i.e. becoming a learning organization when implementing SM.

This study aimed to clarify the decision-making process leading to Health and Productivity Management Certification in large Japanese companies and identify its structural features. Between September and October 2024, semi-structured interviews were conducted with 11 managers from certified companies. Data were analyzed using qualitative content analysis and the Gioia method. The process formed a three-layer Stage-Phase-Category model, with phases progressing cyclically and interactively. Organizational factors-including human resources, authority, positional roles, consensus-building, collaboration, information, and coordination-shaped decisions at each stage. This model highlights the dynamic and multidimensional nature of organizational decision-making, which cannot be fully captured by conventional frameworks. Future research should broaden industry and company-size coverage, incorporate quantitative assessments, and include international comparisons to advance understanding of Health and Productivity Management decision-making.

Purpose This article analyzes the impact of board composition (i.e. size, independence, and human capital), roles (i.e. control and strategy), and effectiveness (i.e. historical contributions) on innovation (i.e. internal product-service innovation) in small and medium-sized enterprises. Design/methodology/approach A four-stage process, including various key components of the board of directors (BoD), was developed and then tested on a sample of Canadian small and medium-sized enterprises using structural equation modeling. Findings The main findings that emerged from the analysis are as follows: An increase in board size and independence tends to dilute the overall human capital of the board. Conversely, enhanced human capital is a key factor that enables the board to effectively fulfill its strategic responsibilities. This strategic role significantly drives board effectiveness, which ultimately serves as the binding element linking the board to a specific organizational outcome in small and medium-sized enterprises: internal product-service innovation. Originality/value The originality of this article is multifaceted. First, it presents a unique multistage theorization that allows for the examination of interaction effects within a sequential framework of various key components of the BoD. Additionally, this study incorporates several rarely analyzed variables, enriching the existing literature on corporate governance, innovation, and small and medium-sized enterprises. Finally, contextual elements such as the choice to specifically analyze small and medium-sized enterprises in Canada enrich the current literature on the subject, which continues to be dominated by large companies and countries like the United States.

Purpose This paper aims to explore the intersection of leadership and goal-setting research, focusing on the impact of paradoxical leadership (PL) on employees’ work goal progress (WGP). Drawing on social information processing theory and goal-setting theory, our research elucidates how PL influences employees’ WGP through subordinates’ perceptions of leader goal clarity and their clear self-set goals (CSG). Design/methodology/approach The hypotheses of the study were empirically tested using a 4-wave, 2-source survey methodology involving 387 supervisor-subordinate pairs from a large Chinese tourism company. Findings The study reveals that PL negatively impacts perceived leader goal clarity and CSG, thereby impeding WGP. Additionally, it is found that clear organization-set goals (COG) can reduce the reliance on leader goal clarity and mitigate the adverse effects of PL on WGP. Originality/value This research contributes to the literature by demonstrating the potential negative consequences of PL on WGP and highlighting the importance of COG as a boundary condition. It integrates leadership and goal-setting research to provide a comprehensive understanding of the psychological processes through which leaders influence subordinates’ WGP.

Abstract The objective of this article is to demonstrate the importance of emotional intelligence in shaping corporate investment decisions. It aims to explain the indirect relationship between economic growth and emotional intelligence. This relationship shows the effect of emotional skills on encouraging creativity in companies and, subsequently, on the growth of the national economy. Exploratory in nature, the empirical part attempted to fill a gap in economic science research by presenting a survey of managers of large private companies in Tunisia. Analysis of the data collected revealed the importance of the behavioural dimension in explaining variations in sectorial GDP (a proxy for the contribution of companies to economic growth). The empirical analysis shows the indirect effect of the behavioural dimension in explaining economic growth. However, the emotional intelligence of the leader is negatively correlated with sectorial GDP variation. This result contradicts our theoretical study. It attests to the negative effect of emotional management on wealth creation. However, relationship analysis announces the positive effect of emotional intelligence on the level of productivity of employees. This soft skill is positively correlated with employee productivity. This implies that emotional intelligence contributes to improving employee productivity, but it is insufficient to guarantee value creation. We also observed a positive correlation between the performance indicators of national firms (competitiveness, productivity, profitability, innovation effort, size) and sectorial GDP variation. This result implies that Tunisian companies are characterized by high benefit, high productivity, and competitiveness. This success depends on the key skills of employees, including emotional intelligence. The analysis of economic growth by integrating the behavioural dimension is consistent with that of endogenous growth theory, which shows the importance of new technologies in capital accumulation and economic growth. From this point of view, the contribution of this article is to encourage Tunisian companies to invest in human capital, including emotional learning.

Dietary salt reduction is essential for the prevention of hypertension. However, food companies often lack reference information for setting appropriate salt-reduction targets. This study aimed to clarify how leading food companies in high-income countries outside Japan establish salt-reduction targets for product reformulation. A scoping review was conducted using PubMed, Google Scholar, and corporate websites. A questionnaire survey was also administered via email to companies with recognized good practices from January to March 2024. The study analyzed the scope of targeted products, salt (including sodium) content criteria, and achievement years, as well as incentives and challenges related to salt reduction. A total of 24 companies and two trade associations were included in the analysis. Among the 40 identified targets, 55% were based solely on salt, while the remaining included multiple nutrients. Regarding reformulation efforts, 68% of targets specified product quantities or proportions, and 55% committed to salt reduction in 33-100% of their products. Furthermore, 65% of the targets set salt criteria by food category; 80% used company-defined salt criteria, while the remaining used government-proposed benchmarks. The median implementation term was five years, with 65% of targets set to be achieved by 2025. Environmental, social, and governance investments were recognized as key incentives. To address reformulation challenges, stepwise approaches based on stakeholder cooperation were proposed. Overall, salt-reduction targets were set within each company's feasible range, considering government policies and global trends. These findings provide a foundation for promoting company-led initiatives to reduce salt intake and contribute to hypertension prevention.

This study aimed to qualitatively analyze the identified use of dusty construction products in relation to hazard characteristics, occupational exposure limits, Safety Data Sheet features, and material composition. The secondary aim of the study was to explore the relationship between sustainability, expressed as Portland clinker percentage, and health-related indicators. A total of 283 Safety Data Sheets (SDSs) from six large construction companies operating in central Italy were analyzed. Data were extracted on identified use, risk classification, hazard score (H-score), occupational exposure limits (TLVs), composition, SDS update status, and clinker content. Associations between identified use and qualitative variables were explored, while differences in hazard score and clinker percentage were assessed across product categories. Univariate regression analyses were conducted to evaluate predictors of clinker content. The results show marked differences among construction products in terms of hazard profiles, exposure limits, and composition, closely linked to their intended use. Cement-containing products were predominant and associated with higher hazard scores and lower TLVs. Clinker percentage increased with product hazardousness and H-score, indicating a link between sustainability indicators and occupational risk. This study provides the first identified-use–based analysis of powdery construction materials. Overall, these findings emphasize the importance of use-specific risk assessment and targeted safety training in the construction sector.

The article examines how human resources (HR) professionals and managers in large industrial enterprises in Slovakia perceive gender equality, focusing on awareness, perceived fairness, and experiences with obstacles in implementing equality policies. Gender equality is particularly important in large enterprises, as they employ many people, influence their work and personal lives, and serve as role models for other, often dependent, enterprises. Perceptions of gender equality differ across cultures, reflecting societal values, norms, and structures rather than a universal concept. The research is based on a questionnaire survey, and a descriptive approach was chosen to answer the research questions, defining the research framework. The findings show that the majority of HR professionals and managers are familiar with the issue of gender equality and consider it important, but differences in the perception of this issue persist between men and women. Women more often report only partial awareness, experiences of unequal treatment, and limited career opportunities compared to their male colleagues. The research brings both theoretical and practical implications for the field of HR management and diversity management, especially in the promotion of gender equality, policy making, internal communication, and the development of an inclusive organizational culture in large companies.

This study aims to explore employee performance in large-scale companies, focusing on the roles of leadership style and work motivation. Employee performance parameters are evaluated based on predictor variables of leadership style and work motivation, both individually and simultaneously. This research design uses a quantitative survey approach. A total of 34 research samples were selected using a total sampling technique approach. The main data source for this study is primary data collected from respondents' responses to the questionnaire. The data analysis methods include instrument validity and reliability tests, classical assumption tests, and descriptive statistics. In contrast, the influence test is carried out using correlation tests, the calculation and analysis of the Coefficient of determination (R2), and multiple linear regression models. The results of the study confirm that leadership style and work motivation can explain and predict employee performance variance in large-scale companies. Leadership style positively influences employee performance. Work motivation positively influences employee performance. However, work motivation has greater explanatory power than leadership style. Furthermore, the exploration of activity relationships indicates that leadership style and work motivation together positively influence employee performance in large-scale companies. This study comprehensively demonstrates that leadership style and work motivation are two important foundations that synergize in the human resource management (HRM) process to improve employee performance, and that this is applicable not only in large companies but also in HRM practices across companies of various sizes.

Abstract From the 1870s through the 1930s, Parsi entrepreneurs based in Bombay financed large professional theatre companies. Their extensive tours brought live stage entertainment to all parts of the subcontinent. Female performers were one of Parsi theatre’s chief attractions. This article focuses on three celebrated women whose trajectories took them in different directions. Jamila Begam came from Iraq to India but achieved her ambition of running a theatre company in colonial Burma. Mary Fenton, ‘the English actress’, was born in India and escaped poverty by performing in Urdu and Gujarati on stages across North India. Nanhi Jan worked in Parsi theatre, recorded art music on phonographs, and yet was best known for her postcard image as a quintessential ‘nautch girl’. Each actress can be verified from memoirs, newspaper ads, official records, or photographs. Their experiences underscore the hazards of mobility as well as the ways in which travel enabled performing women to occupy a larger world professionally, socially, and economically.

The transition to sustainability will gradually change the face of businesses in all sectors, not least construction. In terms of adopted EU legislation, it will have the greatest impact on their activities in less than 5 years. For companies, the adoption of sustainability principles means new business conditions, new market opportunities, the possibility of acquiring resources, but also new responsibilities. One of these is the obligation to report on ESG (information on the impact of their business on the environment, people and society). This article presents the results of ten sustainability surveys conducted between 2022 and 2024. All the data were collected using the questionnaire method. The aim of the article was to determine the willingness of companies operating in the Czech market to integrate sustainability aspects into their corporate strategies and to publish sustainability (ESG) reports based on the published results. The results show that there is currently a large gap in the level of ESG implementation not only between large and medium-sized construction companies, but also between Czech and foreign companies. The research confirms that ESG awareness or activity decreases with the size of the company. Many small and micro companies believe that ESG does not affect them. The sooner companies start reporting standardised sustainability data, the sooner and easier they will be able to access more favourable loans and financing from investors, and the sooner they will be able to contribute to the Sustainable Development Goals for Europe as a whole. Received: 16.01.2025 Received in revised form: 18.03.2025 Accepted: 23.03.2025

This paper looks at the strategic innovation of large companies when they follow the RBV and talks about the "forced feeding" managers problem. In the age of digitalizing and sustainability, companies need to use their resources advantageously and not get stuck in the trap of mistaking and inertia. The study reviews RBV's change, RBV integrate with dynamic capability and digital transformation theory. Resources reconfiguration under 3 major tensions: product vs. platform, firm vs. ecosystem, people vs. tool. The study shows that the 'force-feeding' problem is caused by misaligned resource strategies, governance is rigid, and the organization is sluggish. The article puts forward an integrated management framework with five aspects: strategic orientation, modular architecture, dynamic governance, ambidextrous learning, and resilience establishment. The paper gives both theoretical wisdom and real-world coaching on how to do resource-based, sustainable creation in tricky situations.

ABSTRACT Building on strategy research that understands multiple and divergent strategy narratives as a natural occurrence in organizational environments, this paper offers a novel view on how to understand polyphonic processes of strategizing. We do so based on 16 months of ethnographic fieldwork conducted at a large Danish pension company at which organizational members, in the processes of communicatively strategizing an AI-driven mail-routing technology, narrate four different versions of the past and future of the organization corresponding to four different ways of making sense of what the technology aims to do for and with the organization. Borrowing from Akira Kurosawa’s 1950s movie, Rashomon, in which four different narratives of the same event are presented to the viewer, we propose to conceptualize strategy processes such as this by way of the Rashomon effect. That is, strategy processes wherein there is 1) a presence of multiple strategy narratives; 2) marked by the inability to elevate any one strategic narrative above the others; 3) but where the social pressure for (narrative) closure enables progression, ability to act, despite lack of (narrative) coherence. By doing so we contribute to the understanding of the role of diverse narratives in the communicative constitution of organizational strategy.

The aim of the study. is to develop methodological aspects of the European integration transformation of logistics systems of domestic agribusiness under martial law. Research methods. The methodological basis of the study is a set of methods of system analysis and synthesis; systemic decomposition; scientific abstraction; composite modeling; comparative and descriptive method. Results of work. The results of the study are the formation of the features of the European integration transformation of the logistics systems of domestic agribusiness under martial law, which are currently largely determined by socio-economic processes and conditions caused by the Russian invasion and the action of the martial law regime. At the same time, the war became a kind of challenge for agribusiness entities in terms of their stability, flexibility and adaptability to these difficult conditions. It also revealed the "weak" sides of the domestic agribusiness model, primarily its production and sales link, and demonstrated the need for a fundamental change in approaches to the transformation of the logistics systems of domestic agribusiness, the structure of business processes and the logistical support of food exports. Among them, restructuring and diversification of production, increasing the export share of finished (processed) products, expanding the geographical structure of exports, searching for alternative logistics routes and new business partners. Solving most of these organizational problems requires the consolidation of the efforts of agribusiness enterprises, trade and intermediary structures, state and local authorities, governments and business structures of foreign countries, international organizations. It is also advisable for large agricultural companies to integrate small agribusiness enterprises into their production and sales structure and actively help them implement innovative technologies, increase production productivity, product quality, develop branding and enter the foreign market. This will allow to ensure export diversification, extension of value-added chains, effective competition, expansion of the presence of agribusiness enterprises in the international market and increase their export potential. The algorithm proposed in the study for the formation of a European-integrated agro-logistics system involves achieving an optimal balance in satisfying the often conflicting interests of all internal and external logistics subsystems, which are aimed at full synchronization with the EU transport network and overcoming the consequences of military operations.

Production planning for the core components of wind turbine equipment is challenging due to complex constraints and the large scale of the problem. Optimization in production planning can help companies enhance resource allocation in supply chain optimization, reduce energy consumption, and minimize waste emissions. In this study, based on the actual business scenario and data of a large wind power company in China, we develop a large-scale integer programming model to improve demand fulfillment, reduce total costs, and decrease the number of components with delayed production. Due to the millions of integer variables in the problem, solving it is extremely difficult and highly complex. We propose a dynamic multivariate branch-and-bound algorithm to tackle this challenge and accelerate the solving process. Numerical experiments on various instances show that our approach can obtain a better solution for most instances compared with the commonly used fix-and-optimize approach. In addition, we analyze the supply reliability in the manufacturing system and investigate the reasonable range for setting production capacity during production planning, providing decision-making insights into the wind turbine manufacturing industry.

Purpose This study aims to investigate audit fees for nonfinancial listed companies under mandatory joint audit regimes, comparing the effects of different joint audit pair compositions in France (EU) and Morocco (MENA region). Design/methodology/approach Using a sample of 397 nonfinancial listed companies (349 French, 48 Moroccan) from 2014 to 2023 (3,970 firm-year observations), this study uses multivariate regressions in Stata to examine audit fee variations across six joint audit pair types: B4B4 (two Big Four firms), B4S1 (one Big Four with one non-Big Four international), B4S2 (one Big Four with one local), S1S1 (two non-Big Four international), S1S2 (one non-Big Four international with one local) and S2S2 (two local). Findings Results reveal significant differences in audit fees across joint audit pairs in both France and Morocco, regardless of pair type or firm size. Notably, fees are consistently higher in France, which has stronger investor protection, than in Morocco. In terms of pair ranking in France, B4B4FR commands the highest fees, followed by B4S1FR and B4S2FR. There is no significant fee difference between B4B4FR and B4S1FR, supporting the preference for joint Big Four pairs among large companies. By contrast, in Morocco, B4B4MO has the highest fees, followed by B4S2MO; B4S1MO has the lowest. Non-Big Four pairs (S1S1, S1S2 and S2S2) show no significant fee differences in either country, suggesting that medium-sized companies rationally select two non-Big Four international auditors. Further analysis shows that, in France, Big Four premiums and interpair fee gaps narrow as firm size increases. Conversely, in Morocco, B4B4MO and S1S1MO are more competitively priced for small firms, while B4S1MO targets larger firms. Regarding industry specialization, it generally raises fees – except in B4S2 and S1S1 pairs (no effect) and in B4S1FR, where it reduces fees. Practical implications This study offers significant insights for investors, policymakers and companies involved in joint audit frameworks, as well as those considering implementing joint audits, through an in-depth analysis of a crucial issue in joint auditing. Originality/value To the authors’ knowledge, this is the first comparative study of joint audit fees for nonfinancial companies in mandatory regimes across developed (France) and emerging (Morocco) markets. It classifies joint audit pairs into six categories and investigates the effects of company size and auditor industry specialization on these fees.

While in recent years there has been a surge of studies examining the role and contribution of the chair of the board, there is still a surprising paucity of work examining the leadership role and behaviour of the chair under specific company and environmental conditions. Specifically, not much literature examines the chair role in relation to the CEO during company turnarounds, or more generally during crisis. This study conducts elite interviews with 30 chairs and CEOs of large UK-listed companies to examine the chair role in relation to the CEO during turnaround execution. Findings from thematic analysis, characterise the chair leadership as a dynamic buffering role that insulates the CEO and management team from unwarranted performance pressures arising from shareholders and other stakeholders (e.g., market analysts), while simultaneously regulating CEO emotion, cognition and behaviour towards such pressures, thereby ensuring strategic alignment and direction during the turnaround execution.

Purpose Employee personal branding has been linked to such company benefits as improved profits and customer relations. Research has suggested that employees engage in personal branding to increase employability and promote career development. However, there is a lack of research providing evidence on what drives employees to create and develop their personal brands in the workplace. Drawing on impression management theory, this study aims to investigate employee motivation for personal branding in the workplace. Design/methodology/approach Data were collected using semi-structured interviews with 15 employees of a large multinational production company. Criteria and snowball sampling strategies were used to select the study participants. Interpretive phenomenological analysis was used to analyze data. Findings The study proposes a model of three meta-drivers of employee personal branding in the workplace: appeal, authenticity and influence. The meta-drivers of appeal and authenticity provide the foundation for the brand-building process by creating the initial impression and committing the individual to perform consistently with it. This emerging brand influences others to act toward the individual according to what he or she projects. The influence meta-driver is not limited to impression management but is also related to employee proactive behavior. Originality/value This study expands the impression management theory to include the concept of proactive behavior to explain employee motivation to build personal brands. The authors also provide evidence that tangible factors are not the primary motivation for employee personal branding, contrary to previous suggestions.

Sustainable development, with its three pillars (environmental, social, and governance, ESG), is crucial for human well-being. Climate change is occurring faster than expected. In 2015, 193 countries signed the United Nations’ Agenda 2030, which must be achieved by 2030 along with the 17 Sustainable Development Goals. In the PDCA (Plan, Do, Check, Act) cycle, the Check phase is crucial—sustainability reporting (SR) is essential. This article provides an overview of existing SR standards (SRSs) and their future development but does not conduct a systematic review of the relevant scientific literature on the application of SRSs. The information review methodology shows that SRSs are already well-developed in large companies. The different standards are described, including voluntary ISO (International Organization for Standardization) standards, the Global Reporting Initiative (GRI) standards, the mandatory European Sustainability Reporting Standards (ESRS), and the International Financial Reporting Standards (IFRS). National SRSs are often aligned with the IFRS Sustainability Disclosure Standards. Besides the corporate SRSs, public SRSs covering governmental and non-governmental institutions, universities, and associations are described. Public SRSs should be adapted to the needs of public institutions. Finally, the SRSs for individuals and communities is discussed to cover these important parts of humanity. The social and governance sustainability reports could be extended with annual personal or community Carbon or Ecological Footprint reports.