Abstract in English:

Abstract Purpose To investigate the influence of transformational leadership for the environment (TLE) in the context of Brazilian industries, testing the hypothesis that workers engage in organizational citizenship behaviors (OCBs) through organizational citizenship behaviors for the environment (OCB-Es). Theoretical framework Transformational leadership for the environment and voluntary behaviors are essential elements for developing more efficient environmental management. Design/methodology/approach Using the perceptions of 1068 workers, a structural equation model (SEM) was created to test the hypotheses. Findings The results obtained in this study reveal four main findings. (1) TLE significantly influences OCB-Es; (2) TLE has a direct influence on OCBs; (3) OCB-Es significantly influence OCBs; (4) OCB-Es moderate the indirect influence of TLE on OCBs. Practical & social implications of the research It was noted that there is a need for Brazilian organizations to develop policies and practices aimed at people management and its interface with environmental management, enabling the qualification of workers in the topics and pointing to sustainability in the work environment. In addition, the constructs studied are useful for understanding workers’ perceptions of environmental performance, stimulating actions aimed at environmental improvement and providing opportunities for training that leads to the resolution of problems related to the environment. Originality/value The study offers suggestions to help leaders promote voluntary cooperative behavior among their subordinates, thereby reducing the pollution caused by Brazilian industries.

Abstract in English:

Abstract Purpose This study develops and validates a measurement scale for assessing the corporate image of companies that use data-driven marketing in their decision-making and actions in online retailing. Theoretical framework The study is grounded in theories of corporate image and consumer behaviour, integrating concepts of data-driven marketing and privacy to develop the DDMI scale. Design/methodology/approach A mixed methods approach is employed, beginning with a deductive literature review and qualitative expert interviews to generate scale items, followed by a pilot study and a large-scale survey of 301 consumers via Amazon MTurk. Exploratory and confirmatory factor analyses are conducted to validate the scale. Findings DDM strategies significantly affect how customers perceive a company’s image. The DDMI provides a validated scale that measures aspects that are important to customers, such as privacy concerns and personalised customer experience. It reveals that effective communication, efficient payment processes and robust customer support are vital for a positive corporate image. Practical & social implications of research The study offers a novel tool to assess corporate image in environments characterised by high data usage. It enables companies to refine their DDM strategies by identifying how specific practices affect consumer perceptions. Originality/value This research introduces the first validated scale to measure consumer perceptions of corporate image in DDM contexts. It advances marketing theory by capturing key dimensions of the digital era, personalisation, privacy and support.

Abstract in English:

Abstract Purpose This study aims to investigate the integration of climate change risk factors into asset portfolio optimization. Specifically, it seeks to evaluate the impact of maximizing sustainability on portfolio performance, and whether a balanced approach between profitability and sustainability can be achieved. Theoretical framework The research is based on the Markowitz portfolio selection model combined with the principles of sustainable finance. A genetic algorithm is used to optimize asset allocation while incorporating sustainability metrics. Design/methodology/approach A quantitative research method using a genetic optimization algorithm is employed to assess the effects of integrating a sustainability index into portfolio selection. The study compares traditional financial performance metrics with results incorporating climate change risk factors. Findings The findings reveal that while maximizing sustainability may lead to short-term reductions in profitability, a balanced approach that integrates sustainability considerations can enhance long-term profitability. This balance enables investors to meet both financial goals and environmental responsibilities. Practical & social implications of research The research contributes to the sustainable finance literature by offering insights into optimizing portfolios with ESG integration. Practically, it provides investors with strategies for aligning profitability and sustainability to promote economic growth while supporting environmental and social well-being. Future research could explore sector-specific implications and the different impacts of sustainability criteria. Originality/value This study presents an innovative approach to asset portfolio optimization, advancing both the theoretical understanding of sustainable finance and providing practical tools for investors seeking to integrate climate change factors without compromising financial performance.

Abstract in English:

Abstract Purpose This study aimed to analyze the impact of innovation and sustainable governance on the socio-environmental performance of companies in the Brazilian capital market by focusing on those listed on the Corporate Sustainability Index (ISE). Theoretical framework The theoretical framework of this study, designed to substantiate the research hypotheses, comprises two sections that address the influence of sustainable corporate governance and innovation on socio-environmental performance. Design/methodology/approach This descriptive, quantitative study used documentary data sources and four multiple linear regression models to analyze the relationship between the variables. Findings The results revealed that innovation and sustainable corporate governance significantly influence the social and environmental performance of the listed companies. The study demonstrated that sustainable governance and investments in innovation can improve organizational socio-environmental performance. Overall, sustainable governance and innovation had a greater impact on social performance than environmental performance, indicating a stronger alignment with the social pillar of sustainability in the context analyzed. Practical & social implications of research The contributions of this study reach different stakeholders and have the potential to help companies improve their sustainability approaches by considering governance and innovation. Furthermore, the study contributes to the state of the art in the field of research on governance, innovation, and socio-environmental performance in Brazil and other emerging economies. Originality/value Notably, no other analyses investigating the impact of innovation and sustainable corporate governance performance on socio-environmental performance in the context of the ISE were identified. In this sense, the research reinforces our understanding of the relationship between sustainable corporate governance, innovation, and socio-environmental performance.

Abstract in English:

Abstract Purpose To analyze the relationship between audit characteristics and the likelihood of fraudulent financial reporting within companies. Theoretical framework Agency theory. Design/methodology/approach A descriptive, documentary study with a quantitative approach using rough set theory, k-means clustering, and logistic regression methods. The sample consists of 211 Brazilian companies listed on the [B]3 from the Refinitiv database from 2016 to 2021. Findings The results suggest that audits by the Big Four reduce the likelihood of fraudulent-looking financial reports (FLFRs) in Brazil, providing greater security to stakeholders. However, changing auditors and the financial independence of the audit firm do not significantly impact the detection of FLFRs. Furthermore, qualified opinions increase the likelihood of FLFRs by 3.625 times and abstentions from an opinion increase the likelihood by 62.22 times. These types of opinions are thus highlighted as the main indicators for identifying FLFRs. Practical & social implications of research Considering the number of publicly traded companies that comprise the [B]3 and the volume of shares traded daily in Brazil, understanding the relationship between audit characteristics and FLFRs is crucial for navigating the Brazilian organizational landscape. Originality/value Drawing from a global trend, this article offers an in-depth analysis of the investments of the “Big Three” as shareholders in Brazilian companies. The paper also discusses the intensification of financialization and its connection to the growth of institutional investors as shareholders in large corporations.

Abstract in English:

Abstract Purpose This study examines how different dimensions of board diversity influence the financial performance of non-financial Brazilian companies, focusing on Brazil's institutional and cultural particularities. Theoretical framework The study combines Resource Dependence Theory (RDT), Agency Theory, and Upper Echelons Theory to emphasize the mechanisms through which board diversity may affect organizational performance. Design/methodology/approach This is an empirical, longitudinal study that analyzes data from 367 companies listed on the B3 between 2011 and 2021. We applied panel data regression models with fixed effects, and we constructed diversity variables using indices such as Blau's, as well as dummy variables. Findings The results indicate statistically significant associations between some dimensions of diversity and financial performance, highlighting the positive impact of academic background diversity and previous board experience, as well as negative effects associated with female participation and positive effects from family ties. Practical & social implications This research offers important recommendations for improving governance practices in Brazil, suggesting that diversity should be promoted strategically and effectively to overcome tokenism and align with national contextual specificities. Originality/value The study contributes to the literature by conducting a comprehensive analysis of board diversity in Brazil, incorporating multiple dimensions beyond gender, such as academic background, experience, independence, and family ties, based on an unprecedented dataset for Brazil.

Abstract in English:

Abstract Purpose The aim of this study was to evaluate the impact of post-pandemic changes to human resource management policies and practices (HRMPP) on work performance (WP), as well as the role of sustainability concerns (SC) in mediating the relationship between HRMPP and WP. Theoretical framework The research model was based on the concept of sustainable human resource management as a new paradigm of HRM and on a three-dimensional conceptualization of WP: task performance (TP), contextual performance (CP), and counterproductive work behavior (CWB). Design/methodology/approach Data were obtained through a convenience survey of 190 employees who had more than two years of seniority and experience working remotely during the pandemic. Multiple linear regression and mediation analysis were employed. Findings WP and the TP, CP, and CWB dimensions were significantly affected by specific HRMPP variables. However, SC did not mediate the relationship between HRMPP and WP, indicating that sustainability must be more fully integrated into organizational policies. Practical & social implications of research This research underscores the pivotal role of HRM practices in their differential impact on specific performance dimensions, offering clear guidance on enhancing people management in post-pandemic settings. Originality/value As no studies focusing on the proposed model were found, this study is pioneering in considering WP as a three-dimensional construct, in highlighting how different HRMPP impact different dimensions of WP, and in analyzing the mediating effect of SC in the relationship between HRMPP and WP in a post-crisis and digital transformation context. It developed measurement scales for HRMPP and SC.