The effects of green consumer empowerment in advertising on corporate evaluations and purchase intention: the case of organic food

This research aims to investigate the potential of consumer empowerment, the activation of consumers’ perceived power over companies, to achieve improved advertising effects for organic food compared to only communicating ecological benefits (classical green appeals). Two online experiments were conducted to analyze the ad effectiveness for consumers’ responses including their evaluations of the company and purchase intentions (nStudy1 = 294; nStudy2 = 457). Results indicate that green empowerment ads reach overall better performance to increase people’s perceived customer orientation and purchase intentions compared to green appeals, while similar effects are identified for perceived corporate environmental responsibility. Empowerment tactics are especially effective when consumers perceive the supplier to be a larger, high-resource company compared to a smaller, low-resource one. The significant effects of perceived corporate resources also indicates that smaller companies should use differentiated ad strategies depending on if they intend to enhance consumers’ purchase intentions or their environmental reputation.

The Association between Corporate Social Responsibility Disclosure and Tax Avoidance: Evidence from Philippine

This study investigates the association between corporate social responsibility disclosure and tax avoidance as allocations of corporate resources to the stakeholders, other than the shareholders. The study aims to examine whether companies that are actively disclosing their social responsibility are also behaving ethically in their financial aspect. Specifically, this study investigates whether companies with good social responsibility will also behave responsibly in their taxation aspect by reducing tax avoidance practices. The study is conducted in a developing country, namely the Philippines, where the sample group is obtained from go-public companies listed on the Philippine stock exchange during the 2014-2019 period that published sustainability reports. The results show there is a negative association between corporate social responsibility disclosure with tax avoidance. This shows that corporate tax practice is part of social responsibility actions.

A practical framework for evaluating innovation projects

Organizations have increased the search for innovation to promote the sustainability and to enjoy the benefits that it can bring. At the same time, characteristics inherent to innovation, such as being intrinsically risky and more erratic than other initiatives, require exceptional fault tolerance since it can bring exceptional results and great profits as well as it can lead to major failures or a return far below expectations. Additionally, there is a relationship between innovation and sustainability in the sense that innovation can generate value in the financial sphere, but also in social and environmental spheres. However, the decision makers normally consider only financial criteria to select and invest in innovation projects while it is not trivial to consider also social and environmental aspects in these decisions. In that context, this research presents a novel practical framework for evaluating innovation projects using sustainability criteria in order to support organizations in assessing and directing corporate resources for innovation projects. For that, financial, social, and environmental indicators were identified and combined with innovative ones, resulting in a total of 12 different indicators. All these indicators were organized in automatic and electronic worksheets developed with Microsoft Excel®. Then, when the data of an innovative project are inserted in these worksheets, the results are normalized and summarized in a sustainability score as well as are used to build a commented report. The practical framework is user-friendly and can contribute to increase innovation for sustainability practices in organizations.

PLANNING THE MARITIME COMPANY’S DEVELOPMENT ON THE BASIS OF ITS ECONOMIC SECURITY LEVEL

Topicality. An important condition for ensuring the development of the maritime complex companies is the formation of an effective strategy. The dynamism and uncertainty of the environment in which companies operate, necessitate taking into account the level of their economic security when making decisions about the choice of development strategy.Aim and tasks. The purpose of the article is to develop guidelines for choosing a strategy for the development of a maritime company based on an assessment of its economic security.Research results. The system approach to management of the company’s economic safety is considered. The content of strategic planning for the maritime company development and its correlation with the level of economic security are determined. Qualitative parameters of the corporate resources use in combination with the organizational and functional structure and relationships of structural units, as well as some quantitative guidelines for ensuring the functional components and the level of economic security of companies in general. To identify four strategic areas of the company’s economic security management in the field of maritime management is proposed. The mechanism of the maritime complex companies’ economic security management, its elements, the scheme of their action and interaction are determined to implement the chosen strategy. The priorities for choosing the strategy of the company’s development depending on the level of economic security are specified. The use of a scenario approach for economic security planning based on monitoring the risks and threats of the current activities of the maritime companies is proposed.Conclusion. The proposed approach allows characterizing the conditions of maritime management by the level of safety and on the basis of this information to determine the priority areas of strategic planning of the company’s economic security. Under the conditions of efficient use of corporate resources at company, favourable conditions will be created for achieving business goals, timely detection and maximum mitigation of various dangers and threats in conditions of competition and economic risk, and thus – will ensure the functioning and further development of the maritime complex.

Analysis of Digital Customer Communities in terms of their interactions during the first wave of the COVID-19 pandemic

The COVID-19 pandemic has redefined procedures in every business sector. In the first half of 2020, companies had to face an unexpected and unpredictable situation that resulted in both threats and opportunities in real time. Almost overnight, brick-and-mortar establishments of most stores closed, and the dominant part of transactions and activities moved from offline to the online environment. The main goal of the paper is to identify changes in the interactions of digital customer communities of selected e-business representatives in the Czech market. Within a sample of almost one and a half million Facebook users, during the first spring COVID-19 lockdown (March to May 2020), the interactions of the five largest Czech e-shops and their customers were recorded on a daily basis. The data were then subjected to a thorough statistical analysis in order to identify the specifics that resulted from the highly non-standard market situation. The results suggest that during the pandemic, there was a major reallocation of interactions in terms of their timing. Most interactions take place during the working week. From a day-to-day perspective, most of the interactions occur at around noon. In view of the findings, it can be stated that in order to maintain the competitiveness resulting from efficient management of corporate resources, it will be necessary to modify the usual procedures of e-marketing communication, as well as human resources management procedures in terms of the optimization of work of employees working from home.

Rational allocation of the resource designated for comprehensive safety assurance at an enterprise: the problem statement

Introduction. Corporate resources translate into a strong in-house capacity that ensures sustainable production processes. We present a novel integrated area of activity, whose purpose is to solve problems by identifying the factors of influence, coming from employees of versatile departments (structural units) and focused on industryspecific (sectoral) functions that are part of the comprehensive safety system of an enterprise.Methods of research. The author employed the established methods of comprehensive safety assurance to analyze a number of approaches. He also explored the features of their application. The author also substantiated the choice of the Lagrange multiplier method, used to formulate the problem of rational allocation of the resource designated for the sustainable performance of functions that assure the comprehensive safety of an enterprise.Problem statement. The author addresses the problem of rational allocation of the resource (the labor potential), considered as a factor of influence produced on the sustainable performance of industry-specific (sectoral) functions that comprise the system of comprehensive safety of an enterprise. An exemplary solution. The author offers an example that represents a description of the process of consecutive identification of critical points that are relevant to the impact (a coefficient) produced by the personnel on the sustainable performance of industry-specific (sectoral) functions that contribute to the comprehensive safety of an enterprise.Conclusions. Solutions for specific tasks, forming part of a methodologically described problem, will make it possible to develop a methodology for the synthesis of the comprehensive safety which is adaptable to different conditions of operation of an enterprise (day-to-day operations, as well as threats and emergencies of natural and man-induced origin), and each is of great economic importance for Russia.

The Sustainable Success and Growth of Social Ventures: Their Internal and External Factors

The social venture ecosystem is important for the growth and sustainability of social ventures. This study aims to expand our understanding of the sustainable success and growth of social ventures by analyzing both their internal and external factors using interviews with social venture entrepreneurs and stakeholders in the ecosystem. A qualitative research method is employed to examine the interviewees’ perspectives, and the data were analyzed using the framework of grounded theory. The three-step grounded theory process was performed via open coding, axial coding, and selective coding. The study findings are drawn by organizing the outline according to this coding method. Entrepreneurs’ awareness and willingness to solve social problems led to a sense of challenge, and the formation and maintenance of business models in the preparation stage positively affected the performance of social ventures through internal corporate resources and external cooperation. The study is of academic significance in that it presents a diversified dynamic concept of sustainability of social ventures compared to previous studies, which have been only fragmented studies. It also presents a number of managerial implications for sustainable development and the constant growth of social ventures.

Neurogastronomy as a Tool for Evaluating Emotions and Visual Preferences of Selected Food Served in Different Ways

The appearance of food provides certain expectations regarding the harmonization of taste, delicacy, and overall quality, which subsequently affects not only the intake itself but also many other features of the behavior of customers of catering facilities. The main goal of this article is to find out what effect the visual design of food (waffles) prepared from the same ingredients and served in three different ways—a stone plate, street food style, and a white classic plate—has on the consumer’s preferences. In addition to the classic tablet assistance personal interview (TAPI) tools, biometric methods such as eye tracking and face reading were used in order to obtain unconscious feedback. During testing, air quality in the room by means of the Extech device and the influence of the visual design of food on the perception of its smell were checked. At the end of the paper, we point out the importance of using classical feedback collection techniques (TAPI) and their extension in measuring subconscious reactions based on monitoring the eye movements and facial expressions of the respondents, which provides a whole new perspective on the perception of visual design and serving food as well as more effective targeting and use of corporate resources.

Formation of the mechanism of ensuring economic security of the agricultural enterprise

The scientific article proposes a mechanism for ensuring the economic security of an agricultural enterprise, which contributes to the improvement of the financial position of an economic entity in the existing one. The current system of the process of ensuring economic security is a guarantee for the stable development of an economic entity, therefore the developed mechanism is in demand and a necessary condition for the development of an agricultural enterprise. The mechanism for ensuring the economic security of an enterprise is formed through a system of management activities in financial relations by using certain principles, financial levers, tools, methods of legal and information research, which allows achieving the main goals of the enterprise. Among the main components of the mechanism for ensuring economic security, eight main stages of the entire mechanism are proposed. The scope and specificity of the enterprise's business is formed taking into account the property status and financial interests of the enterprise: growth in the market value of the enterprise and maximization of profits; sufficiency of fixed and working capital; availability of the required volume of investment resources; optimization of payments to the budget, etc. ensuring the economic security of the enterprise plays a significant role in its functioning as a whole. The implementation of an effective mechanism for the economic security of an enterprise requires proper attention from managers to the level of integration into the global information space, the economic interests of the company, the level of expenditure of corporate resources and a clear organization of activities. The mechanism of the process of ensuring economic security is based on a systemic combination of certain tools, methods, means and information and analytical process of ensuring, created on the basis of objectively existing principles of the process of ensuring economic security, as well as those that are formulated by the subjects of managing the economic security of an enterprise to achieve and protect it. financial interests.

ALGORITHMIZATION OF THE ASSESSMENT OF CORPORATE RESOURCES OF INDUSTRIAL ENTERPRISES

This article is devoted to the problem of providing modern industrial enterprises with corporate resources, in general, and highly qualified specialists, in particular. The subject of the research is digital platforms used to analyze corporate resources and the intellectual and communication potential of business structures. The author of the article offers the author's methodology for analyzing, evaluating and predicting the availability of highly qualified specialists of business structures.