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    Bottom Line

    Bottom Line

    JournalISSN 0888-045XeISSN 2054-1724中科院 管理学 1区

    年发文量

    研究主题

    论文(1367)

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    1Gender and Climate Financing in Non-Self-governing Territories: the Case of Western Sahara
    Katheryne Aldana-Villalobos,María Jesús Muñoz-Torres,Juana Maria Rivera-Lirio

    Purpose This study aims to address an explicit gap in the literature on climate finance in conflict contexts. This research examines global and regional climate financing laws, incorporating gender and refugee status considering the case of Western Sahara, a non-self-governing territory (NSGT) pending decolonisation. Design/methodology/approach This study uses a qualitative that applies critical content analysis to 30 global and regional (African) climate finance instruments. The analytical lens drew on regulatory ecology (laws) and critical public policy analysis, based on which systematic manual coding was conducted, recording both the presence and form of normative treatment, enabling cross-instrument comparison and the detection of structural regularities. Findings Climate finance laws insufficiently address the intersection of gender, refugee status and conflict, configuring a structural gap between normative discourse and institutional architecture. Although laws and policies proclaim principles of equity, differentiated responsibility and human rights, the institutional architecture systematically reproduces exclusions in conflict contexts, particularly among refugee populations and gender inequalities. Research limitations/implications This study focuses exclusively on law (hard and soft law) and does not analyse technical documents specific to climate finance mechanisms or the other dimensions of regulatory ecology. While recognising their importance and interdependence, this work proposes an advance in theoretical debates on climate finance in conflict-affected and colonially unresolved contexts, leaving the door open for continued exploration through empirical works examining the other dimensions of regulatory ecology. Originality/value The paper addresses an original and underexplored topic by examining climate finance, gender, refugee status and non-self-governing territory status through the case of Western Sahara.

    2026
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    2Peace Through the Plate: Exploring Enabling Factors for Sustainable Food-Waste Business Models in Conflict and Crisis Contexts
    María Jesus Muñoz-Torres,Idoya Ferrero-Ferrero,Elena Escrig-Olmedo

    Purpose This study explores the perceived macro-, meso- and micro-level enabling factors for sustainable business models aimed at preventing and reducing food waste in stable and crisis-affected contexts and examines the potential pathways through which these models may support economic recovery, environmental sustainability and social development. Design/methodology/approach The methodology adopts a comparative, quantitative survey-based approach, drawing on two complementary questionnaires conducted in Europe and Latin America with key stakeholders across the food system. Findings Micro- and macro-level factors are important in both contexts, while meso-level factors become particularly relevant in fragile and crisis-affected environments. In these settings, elements such as stakeholder engagement, coordination with public institutions and the establishment of formal agreements are perceived by stakeholders as especially important, suggesting potential pathways toward economic inclusion, social cohesion and long-term sustainable development. Originality/value This study offers a novel multi-level comparison of food loss and waste prevention and reduction sustainable business models across stable and fragile contexts, linking macro-, meso- and micro-level factors to resilience and inclusive socio-economic development. It further identifies perceived pathways through which these models may strengthen local capacities, support inclusive economic recovery and foster long-term socio-economic stability.

    2026
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    3Passing the Torch in Knowledge-Based SMEs: a Dual-Level Moderated Mediation Analysis of Business Transfer Readiness
    Ali Ghafary, Juraj Cug,Ranjan Chaudhuri,Demetris Vrontis,Sheshadri Chatterjee

    Purpose The growing number of entrepreneurs exiting businesses is at risk for destroying small knowledge-based enterprises (KBEs). This study aims to investigate the cognitive mechanisms and dual-level boundary conditions associated with the willingness to sell amongst KBE owners. Design/methodology/approach The theory of planned behavior (TPB), knowledge-based view (KBV) and institutional theory were integrated to develop a dual-level mediated moderation model. Empirically, 315 KB-SME owners/managers from three large science and technology parks in Iran provided data. SmartPLS 4.0’s variance-based partial least squares-structural equation modeling (PLS-SEM) methodology was used to analyze the theoretically proposed model. Findings The results show that both transfer education and marketing awareness significantly impact an individual’s level of transfer readiness. These effects occur solely via the full mediation effect of perceived desirability. Importantly, neither the micro-level moderation (knowledge intensity) nor macro-level moderation (institutional support) paths were supported. In theory these unexpected results can be explained by the presence of “range restriction,” or “boundedness,” in highly concentrated innovation ecosystems and “institutional voids,” where the institutional environment is characterized by “bureaucratic obstacle-riddenness” in emerging markets. Practical implications Policymakers should move away from structurally based succession frameworks and design attitudinal/cognitive-based succession strategies. Bureaucratic friction has a greater effect on transfer readiness than simply enhancing formal institutional support. Originality/value This research expands existing entrepreneurial exit research by using a micro-macro boundary condition framework. Additionally, this paper creates an original theoretical positioning of previously insignificant institutional moderating effects, transforming empirically observed null findings into important theoretically driven findings about institutional voids within developing economies.

    2026
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    4Delegated but Not Absolved: Why Organizations Must Reclaim Authority in Algorithmic Decision-Making
    Martin Sposato

    Purpose This study aims to argue that organizations systematically misclassify algorithmic delegation as a variant of conventional human delegation. This misclassification carries direct consequences for organizational risk, legal exposure and decision quality. The paper aims to propose a framework for legitimate delegated authority under artificial intelligence (AI) conditions. Design/methodology/approach Drawing on organizational theory, AI governance scholarship and documented organizational cases, the paper identifies six characteristics that distinguish algorithmic authority from human delegation and proposes five criteria managers must address before deploying consequential algorithmic systems. Findings Organizations that treat algorithmic deployment as an efficiency upgrade, when it is really an authority transfer, create accountability vacuums that expose them to reputational, legal and operational risk. Governance frameworks built around transparency, auditability, scope limits, human override and value alignment can close that gap. Practical implications Managers deploying algorithmic systems in hiring, performance management, resource allocation or customer decisions face five governance questions they must answer before deployment, not after failure. The paper provides these as a structured checklist with supporting rationale. Originality/value The paper reframes delegation theory under AI conditions, arguing that the problem sits deeper than governance design, in a fundamental misclassification: algorithmic systems are not delegates in any meaningful organizational sense, and treating them as such removes accountability without removing authority.

    2026
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    5Software, Transformation and ESRS: Systematic Assessment of Current Research on Impact Potential of ESG Management Software for Sustainable Business Transformation
    Carolin Rautenberg, Daniel Michelis

    Purpose In the field of twin transformation combining sustainability and digitalisation, the purpose of this paper is to examine the impact potential of environmental, social and governance (ESG) management software for sustainable business transformation in the context of the EU Corporate Sustainability Reporting Directive. As the regulatory context necessitates companies to adopt technology to meet the rigorous data requirements, ESG management software is highlighted as a crucial enabler, offering transformative capabilities beyond compliance. Design/methodology/approach Through a systematic literature review, this study bridges a fragmented research landscape focusing on individual technologies yet jointly embodied in ESG management software and generates an overarching perspective. Findings The authors consolidated the identified disparate technologies into five ESG management software functionality clusters and derived ten sustainable business transformation impact dimensions. Highlighting a nascent development of transformation measurement metrics, they finally call for further exploration into the applicability of European Sustainability Reporting Standards key performance indicators for transformation measurement. Research limitations/implications The reviewed articles are mostly of conceptual nature which provide limited insight into industry practice. Thus, the authors underscore the need for empirical research and call for future reports from practice. They encourage scholars to further explore ESG management software functionalities, impact dimensions and transformation measurement frameworks. Practical implications For practitioners, insights into the impact potential of such technologies for sustainable business transformation are offered. It includes a framework to operate such systems overcoming limitations and implementing best practices. Originality/value In the twin transformation research field, the authors provide novel insights in understanding how ESG software technology can drive sustainable business transformation framed by the regulatory requirements of the Corporate Sustainability Reporting Directive.

    2026
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    高被引作者

    作者引用发文
    Jp Kotter7981
    Merlin Stone40315
    Eleni Aravopoulou40315
    Nguyen Ngoc Bang34812
    Sheshadri Chatterjee2555
    Geraint Evans2474
    Marina I. Mercado21324
    Kay Ann Cassell20523
    Paul Laughlin1952
    john ganly1872

    高产作者

    作者引用发文
    Eileen Fitzsimons2352
    John Maxymuk8952
    Gary Fitsimmons8835
    Kirstin Steele3234
    Glen E. Holt4528
    michael crumpton16227
    Sherman Hayes2725
    Marina I. Mercado21324
    Kent C. Boese2423
    Philip M. Clark323

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