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Search Results (281)

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13 pages, 1761 KB  
Article
3D Measurement of Neutron-Induced Tracks Using Confocal Microscopy
by Gavin K. Gillmore, David Wertheim, Alan Flowers, Maria Dugdale, Jonathan S. Eakins and Kerry Olssen
Sensors 2025, 25(17), 5256; https://doi.org/10.3390/s25175256 - 23 Aug 2025
Viewed by 561
Abstract
Using a 3D microscope imaging technique that we pioneered for alpha-track imaging of Solid-State Nuclear Track Detectors (SSNTDs), here, we present results from imaging of neutron-induced recoil proton tracks formed by exposing CR39-based detectors to an 241Am(Be) neutron source. Detectors were arranged [...] Read more.
Using a 3D microscope imaging technique that we pioneered for alpha-track imaging of Solid-State Nuclear Track Detectors (SSNTDs), here, we present results from imaging of neutron-induced recoil proton tracks formed by exposing CR39-based detectors to an 241Am(Be) neutron source. Detectors were arranged at zero, thirty, and sixty degrees to the source to assess any variation in the tracks according to source orientation. An Olympus (Olympus Corporation Japan) LEXT laser scanning confocal microscope was used to image the SSNTDs. Depth and cross-sectional size measurements were made on nine tracks, with a median (range) of 3.07 μm in depth (min 0.98 μm to max 8.34 μm), width in plan view of 7.49 μm (min 4.00 μm to 14.89 μm max), and breadth in plan view of 8.41 μm (min 4.17 μm to max 11.80 μm). In this study, we have shown our confocal microscopy approach can successfully image the 3D surface of neutron-induced tracks in SSNTDs; the imaging method thus enables the measurement of track cross-sectional dimensions and depth, as well as the identification of angled tracks. Full article
(This article belongs to the Section Optical Sensors)
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18 pages, 260 KB  
Article
Avoiding Greenwashing Through the Application of Effective Green Marketing: The Case of Hospitality Industry in Lima City—Peru
by Laleczka Brañes, Maria Fernanda Gamarra, Nancy Karen Guillen and Mónica Regalado
Sustainability 2025, 17(17), 7605; https://doi.org/10.3390/su17177605 - 23 Aug 2025
Viewed by 754
Abstract
Sustainability has become a key focus in the hospitality industry, with travelers increasingly seeking accommodations with strong environmental commitments. As part of this trend, many hotels are adopting green marketing strategies to improve their brand image and appeal to eco-conscious consumers. However, the [...] Read more.
Sustainability has become a key focus in the hospitality industry, with travelers increasingly seeking accommodations with strong environmental commitments. As part of this trend, many hotels are adopting green marketing strategies to improve their brand image and appeal to eco-conscious consumers. However, the challenge lies in ensuring that these strategies are perceived as genuine rather than as “greenwashing,” which undermines their effectiveness and harms the brand’s credibility. This study examines the impact of green marketing strategies on the brand image of 5-star hotels in Lima, Peru. A survey of 206 hotel clients reveals that the implementation of green marketing positively influences the perceived benefits, corporate image, trust, and loyalty associated with these establishments. The results highlight that younger generations, particularly Millennials and Generation Z, are more likely to value sustainability initiatives, making them an important target for hotels seeking to enhance their brand image through eco-friendly practices. The findings suggest that effective communication of sustainable practices and transparency are essential to avoid greenwashing and build customer loyalty. This research contributes to the limited knowledge on green marketing in the Peruvian hotel sector and provides insights for both hotel managers and researchers on the importance of integrating genuine sustainability efforts into their marketing strategies. Full article
(This article belongs to the Section Sustainable Management)
27 pages, 922 KB  
Article
A Qualitative Analysis of Factors Influencing Chinese Consumers’ Willingness to Purchase Used Electric Vehicles
by Yi Zhang, Nan Liu, Qianran Zhang and Chunyue Liu
World Electr. Veh. J. 2025, 16(8), 460; https://doi.org/10.3390/wevj16080460 - 12 Aug 2025
Viewed by 492
Abstract
Based on SWOT and TOWS analyses and combined with expert interviews, this study proposes a series of marketing strategies to enhance consumers’ willingness to purchase used electric vehicles (UEVs). In terms of the strengths and opportunities (SO) strategy, it is recommended that enterprises [...] Read more.
Based on SWOT and TOWS analyses and combined with expert interviews, this study proposes a series of marketing strategies to enhance consumers’ willingness to purchase used electric vehicles (UEVs). In terms of the strengths and opportunities (SO) strategy, it is recommended that enterprises strengthen marketing and brand building, customize services and special features, use price advantages and environmental awareness to attract specific groups, provide convenient charging services, give full play to technical support advantages, and expand channels through cooperation with the government and manufacturers. The strategies for the strengths and threats (ST) scenario include establishing a government relations department, improving product quality and brand image, enhancing information transparency and quality assurance, and building a partner network and customer relationships. In terms of weaknesses and opportunities (WO), it is proposed to transform corporate weaknesses into opportunities by investing in evaluation technology and expanding charging facilities, strengthening market promotion and consumer education, and providing personalized car purchase advice and high-quality after-sales services. In the face of weaknesses and threats (WT), the emphasis is on reducing risks and improving competitiveness by improving quality management, internal management, and providing long-term after-sales and warranty services. The main innovation of this study lies in integrating SWOT-TOWS strategic frameworks with qualitative expert insights to develop actionable and scenario-specific marketing strategies for the UEV market—an area previously underexplored in existing literature. The comprehensive strategy proposed in this study provides a practical path for UEV companies to enhance consumer trust and purchase willingness and promote the industry’s sustainable development. Full article
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15 pages, 2244 KB  
Article
A Dynamic Analysis of Banks’ Behaviour Towards Corporate Social Responsibility Reporting
by Liliana Donath, Gabriela Mircea, Mihaela Neamțu, Grațiela Georgiana Noja and Nicoleta Sîrghi
Mathematics 2025, 13(16), 2554; https://doi.org/10.3390/math13162554 - 9 Aug 2025
Viewed by 345
Abstract
Corporate Social Responsibility (CSR) actively enhances social, economic, and environmental well-being, increasingly impacting society. It plays a vital role in building a trustworthy and transparent image for the banking system’s relationship with the community. In this context, the paper aims to analyse the [...] Read more.
Corporate Social Responsibility (CSR) actively enhances social, economic, and environmental well-being, increasingly impacting society. It plays a vital role in building a trustworthy and transparent image for the banking system’s relationship with the community. In this context, the paper aims to analyse the effects of delayed adaptation by the banking system to reporting requirements, as well as the reasons that may cause oscillating behaviour on their part. Accordingly, three scenarios are developed to describe the behaviour of banks that experience regular fluctuations in the level of external sustainability reporting requirements, meaning the pressure to comply with these requirements may vary over time. The research method employed involves a dynamic analysis, utilising a mathematical model described by a nonlinear system with time delay. The goal of the research is to identify the equilibrium point of the system and analyse its asymptotic stability. Moreover, the critical time delay is provided, beyond which banks’ responses become oscillatory rather than stable. Numerical simulations illustrate the theoretical findings and reveal a critical delay value under which banks can stabilise their resources to meet sustainability requirements. Full article
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24 pages, 759 KB  
Article
The Mediating Role of the Firm Image in the Relationship Between Integrated Reporting and Firm Value in GCC Countries
by Mohammed Saleem Alatawi, Zaidi Mat Daud and Jalila Johari
J. Risk Financial Manag. 2025, 18(8), 438; https://doi.org/10.3390/jrfm18080438 - 6 Aug 2025
Viewed by 417
Abstract
In the context of the GCC, the adoption of integrated reporting (IR) remains limited, due in part to weak regulatory enforcement, a lack of awareness of the strategic benefits of IR, and a strong focus on short-term financial results. This limited reporting context [...] Read more.
In the context of the GCC, the adoption of integrated reporting (IR) remains limited, due in part to weak regulatory enforcement, a lack of awareness of the strategic benefits of IR, and a strong focus on short-term financial results. This limited reporting context presents a significant challenge for firms to credibly demonstrate their value to the market and attract potential investors, thus communicating long-term value. Given these limitations, this study considers how IR contributes to firm value, but also examines the mediating role that firm image (FI) plays in this relationship as a reputational construct representing stakeholder perspectives of a firm’s transparency and accountability. The research employs a quantitative methodology, analysing secondary data from corporate governance and integrated reports spanning 2017–2018 to 2022–2023. Findings indicate a positive and robust relationship between integrated reporting and the firm’s value, which was assessed using Tobin’s Q. The findings highlight the significant mediating role of firm image, illustrating how IR practices, via increased transparency, accountability, and sustainability, enhance firm value. This study provides significant insights for researchers, policymakers, and corporate managers, highlighting the strategic relevance of IR in the GCC region. The findings demonstrate that integrated reporting improves transparency, accountability, and sustainability, thereby assisting corporate managers in utilising IR to enhance firm image and facilitate value creation. Policymakers can utilise these insights to develop regulatory frameworks that promote integrated reporting practices, thereby enhancing transparency and sustainable growth within the corporate sector. Full article
(This article belongs to the Special Issue Emerging Trends and Innovations in Corporate Finance and Governance)
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31 pages, 34013 KB  
Article
Vision-Based 6D Pose Analytics Solution for High-Precision Industrial Robot Pick-and-Place Applications
by Balamurugan Balasubramanian and Kamil Cetin
Sensors 2025, 25(15), 4824; https://doi.org/10.3390/s25154824 - 6 Aug 2025
Viewed by 648
Abstract
High-precision 6D pose estimation for pick-and-place operations remains a critical problem for industrial robot arms in manufacturing. This study introduces an analytics-based solution for 6D pose estimation designed for a real-world industrial application: it enables the Staubli TX2-60L (manufactured by Stäubli International AG, [...] Read more.
High-precision 6D pose estimation for pick-and-place operations remains a critical problem for industrial robot arms in manufacturing. This study introduces an analytics-based solution for 6D pose estimation designed for a real-world industrial application: it enables the Staubli TX2-60L (manufactured by Stäubli International AG, Horgen, Switzerland) robot arm to pick up metal plates from various locations and place them into a precisely defined slot on a brake pad production line. The system uses a fixed eye-to-hand Intel RealSense D435 RGB-D camera (manufactured by Intel Corporation, Santa Clara, California, USA) to capture color and depth data. A robust software infrastructure developed in LabVIEW (ver.2019) integrated with the NI Vision (ver.2019) library processes the images through a series of steps, including particle filtering, equalization, and pattern matching, to determine the X-Y positions and Z-axis rotation of the object. The Z-position of the object is calculated from the camera’s intensity data, while the remaining X-Y rotation angles are determined using the angle-of-inclination analytics method. It is experimentally verified that the proposed analytical solution outperforms the hybrid-based method (YOLO-v8 combined with PnP/RANSAC algorithms). Experimental results across four distinct picking scenarios demonstrate the proposed solution’s superior accuracy, with position errors under 2 mm, orientation errors below 1°, and a perfect success rate in pick-and-place tasks. Full article
(This article belongs to the Section Sensors and Robotics)
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16 pages, 2734 KB  
Article
A 13-Bit 100 kS/s Two-Step Single-Slope ADC for a 64 × 64 Infrared Image Sensor
by Qiaoying Gan, Wenli Liao, Weiyi Zheng, Enxu Yu, Zhifeng Chen and Chengying Chen
Eng 2025, 6(8), 180; https://doi.org/10.3390/eng6080180 - 1 Aug 2025
Viewed by 286
Abstract
An Analog-to-Digital Converter (ADC) is an indispensable part of image sensor systems. This paper presents a silicon-based 13-bit 100 kS/s two-step single-slope analog-to-digital converter (TS-SS ADC) for infrared image sensors with a frame rate of 100 Hz. For the charge leakage and offset [...] Read more.
An Analog-to-Digital Converter (ADC) is an indispensable part of image sensor systems. This paper presents a silicon-based 13-bit 100 kS/s two-step single-slope analog-to-digital converter (TS-SS ADC) for infrared image sensors with a frame rate of 100 Hz. For the charge leakage and offset voltage issues inherent in conventional TS-SS ADC, a four-terminal comparator was employed to resolve the fine ramp voltage offset caused by charge redistribution in storage and parasitic capacitors. In addition, a current-steering digital-to-analog converter (DAC) was adopted to calibrate the voltage reference of the dynamic comparator and mitigate differential nonlinearity (DNL)/integral nonlinearity (INL). To eliminate quantization dead zones, a 1-bit redundancy was incorporated into the fine quantization circuit. Finally, the quantization scheme consisted of 7-bit coarse quantization followed by 7-bit fine quantization. The ADC was implemented using an SMIC 55 nm processSemiconductor Manufacturing International Corporation, Shanghai, China. The post-simulation results show that when the power supply is 3.3 V, the ADC achieves a quantization range of 1.3 V–3 V. Operating at a 100 kS/s sampling rate, the proposed ADC exhibits an effective number of bits (ENOBs) of 11.86, a spurious-free dynamic range (SFDR) of 97.45 dB, and a signal-to-noise-and-distortion ratio (SNDR) of 73.13 dB. The power consumption of the ADC was 22.18 mW. Full article
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23 pages, 1197 KB  
Article
The Dark Side of the Carbon Emissions Trading System and Digital Transformation: Corporate Carbon Washing
by Yuxuan Wang and Chan Lyu
Systems 2025, 13(8), 619; https://doi.org/10.3390/systems13080619 - 22 Jul 2025
Viewed by 611
Abstract
Although carbon emissions trading systems are universally acknowledged as one of the most potent policy instruments for counteracting hazardous climate trends, and digitalization is seen as a favorable technological means to promote corporate green and low-carbon transformation, few studies have investigated the dark [...] Read more.
Although carbon emissions trading systems are universally acknowledged as one of the most potent policy instruments for counteracting hazardous climate trends, and digitalization is seen as a favorable technological means to promote corporate green and low-carbon transformation, few studies have investigated the dark side of both. Using data on Chinese listed companies from 2011 to 2020 and adopting a multi-period DID methodology, this research reveals that, in response to the carbon emissions trading system, firms often adopt low-cost, strategic environmental governance behaviors—namely, carbon washing—to reduce compliance costs and maintain their reputation and image. Furthermore, the study reveals that the information advantages of digital transformation create conditions for the opportunistic manipulation of carbon disclosure. Digitalization amplifies the positive influence of the carbon trading system on corporate carbon washing behavior. Mechanism analysis confirms that the carbon emissions trading system increases the production costs of regulated firms, thereby increasing their carbon washing behavior. Economic consequence analysis confirms that firms engage in carbon washing to gain legitimacy and maintain their reputation and image, which may allow them to obtain opportunistic benefits in the capital market. Finally, this study suggests that the government should adopt supplementary policy tools, such as environmental subsidies, enhanced use of digital technologies to strengthen regulatory capacity, and increased media oversight, to mitigate the unintended consequences of the carbon trading system on corporate behavior. Full article
(This article belongs to the Section Systems Practice in Social Science)
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17 pages, 284 KB  
Article
Becoming God in Life and Nature: Watchman Nee and Witness Lee on Sanctification, Union with Christ, and Deification
by Michael M. C. Reardon and Brian Siu Kit Chiu
Religions 2025, 16(7), 933; https://doi.org/10.3390/rel16070933 - 18 Jul 2025
Viewed by 1036
Abstract
This article examines the theological trajectories of Watchman Nee (1903–1972) and Witness Lee (1905–1997) on sanctification, union with Christ, and deification, situating their contributions within recent reappraisals of the doctrine of theosis in the academy. Though deification was universally affirmed by the early [...] Read more.
This article examines the theological trajectories of Watchman Nee (1903–1972) and Witness Lee (1905–1997) on sanctification, union with Christ, and deification, situating their contributions within recent reappraisals of the doctrine of theosis in the academy. Though deification was universally affirmed by the early church and retained in various forms in medieval and early Protestant theology, post-Reformation Western Christianity marginalized this theme in favor of juridical and forensic soteriological categories. Against this backdrop, Nee and Lee offer a theologically rich, biblically grounded, and experientially oriented articulation of deification that warrants greater scholarly attention. Drawing from the Keswick Holiness tradition, patristic sources, and Christian mysticism, Nee developed a soteriology that integrates justification, sanctification, and glorification within an organic model of progressive union with God. Though he does not explicitly use the term “deification”, the language he employs regarding union and participation closely mirrors classical expressions of Christian theosis. For Nee, sanctification is not merely moral improvement but the transformative increase of the divine life, culminating in conformity to Christ’s image. Lee builds upon and expands Nee’s participatory soteriology into a comprehensive theology of deification, explicitly referring to it as “the high peak of the divine revelation” in the Holy Scriptures. For Lee, humans become God “in life and nature but not in the Godhead”. By employing the phrase “not in the Godhead”, Lee upholds the Creator–creature distinction—i.e., humans never participate in the ontological Trinity or God’s incommunicable attributes. Yet, in the first portion of his description, he affirms that human beings undergo an organic, transformative process by which they become God in deeply significant ways. His framework structures sanctification as a seven-stage process, culminating in the believer’s transformation and incorporation into the Body of Christ to become a constituent of a corporate God-man. This corporate dimension—often overlooked in Western accounts—lies at the heart of Lee’s ecclesiology, which he sees as being consummated in the eschatological New Jerusalem. Ultimately, this study argues that Nee and Lee provide a coherent, non-speculative model of deification that integrates biblical exegesis, theological tradition, and practical spirituality, and thus, present a compelling alternative to individualistic and forensic soteriologies while also highlighting the need for deeper engagement across global theological discourse on sanctification, union with Christ, and the Triune God. Full article
(This article belongs to the Special Issue Christian Theologies of Deification)
17 pages, 11610 KB  
Article
Exploring the Impact of Species Participation Levels on the Performance of Dominant Plant Identification Models in the Sericite–Artemisia Desert Grassland by Using Deep Learning
by Wenhao Liu, Guili Jin, Wanqiang Han, Mengtian Chen, Wenxiong Li, Chao Li and Wenlin Du
Agriculture 2025, 15(14), 1547; https://doi.org/10.3390/agriculture15141547 - 18 Jul 2025
Viewed by 328
Abstract
Accurate plant species identification in desert grasslands using hyperspectral data is a critical prerequisite for large-scale, high-precision grassland monitoring and management. However, due to prolonged overgrazing and the inherent ecological vulnerability of the environment, sericite–Artemisia desert grassland has experienced significant ecological degradation. [...] Read more.
Accurate plant species identification in desert grasslands using hyperspectral data is a critical prerequisite for large-scale, high-precision grassland monitoring and management. However, due to prolonged overgrazing and the inherent ecological vulnerability of the environment, sericite–Artemisia desert grassland has experienced significant ecological degradation. Therefore, in this study, we obtained spectral images of the grassland in April 2022 using a Soc710 VP imaging spectrometer (Surface Optics Corporation, San Diego, CA, USA), which were classified into three levels (low, medium, and high) based on the level of participation of Seriphidium transiliense (Poljakov) Poljakov and Ceratocarpus arenarius L. in the community. The optimal index factor (OIF) was employed to synthesize feature band images, which were subsequently used as input for the DeepLabv3p, PSPNet, and UNet deep learning models in order to assess the influence of species participation on classification accuracy. The results indicated that species participation significantly impacted spectral information extraction and model classification performance. Higher participation enhanced the scattering of reflectivity in the canopy structure of S. transiliense, while the light saturation effect of C. arenarius was induced by its short stature. Band combinations—such as Blue, Red Edge, and NIR (BREN) and Red, Red Edge, and NIR (RREN)—exhibited strong capabilities in capturing structural vegetation information. The identification model performances were optimal, with a high level of S. transiliense participation and with DeepLabv3p, PSPNet, and UNet achieving an overall accuracy (OA) of 97.86%, 96.51%, and 98.20%. Among the tested models, UNet exhibited the highest classification accuracy and robustness with small sample datasets, effectively differentiating between S. transiliense, C. arenarius, and bare ground. However, when C. arenarius was the primary target species, the model’s performance declined as its participation levels increased, exhibiting significant omission errors for S. transiliense, whose producer’s accuracy (PA) decreased by 45.91%. The findings of this study provide effective technical means and theoretical support for the identification of plant species and ecological monitoring in sericite–Artemisia desert grasslands. Full article
(This article belongs to the Section Artificial Intelligence and Digital Agriculture)
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16 pages, 492 KB  
Article
Brand Image and Net Promoter Score: A Repeated Cross-Sectional Study in the Banking Sector
by Thorhallur Gudlaugsson and Unnar Theodorsson
Adm. Sci. 2025, 15(7), 237; https://doi.org/10.3390/admsci15070237 - 20 Jun 2025
Viewed by 1284
Abstract
This study explores the link between brand image and Net Promoter Score (NPS) in Iceland’s banking sector using data from three survey waves (2021, 2023, and 2025). While NPS is widely used to track customer loyalty, its relationship with brand image, especially in [...] Read more.
This study explores the link between brand image and Net Promoter Score (NPS) in Iceland’s banking sector using data from three survey waves (2021, 2023, and 2025). While NPS is widely used to track customer loyalty, its relationship with brand image, especially in financial services, remains unclear. Drawing on repeated cross-sectional data (n = 1504), we examine how trust, corporate social responsibility, customer satisfaction, and perceived corruption relate to NPS across three major banks. Results show a consistently strong positive correlation (r > 0.5), with Arion Bank customers showing the highest association (r = 0.68). This suggests that customers with a positive image of the bank are far more likely to recommend it. The findings offer both theoretical and practical value: they reinforce the role of brand image in driving customer advocacy and support a more contextualized use of NPS in brand strategy and customer experience management. Full article
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11 pages, 1746 KB  
Article
Safety and Efficacy of Radiofrequency Ablation in Management of Various Pancreatic Neoplasms
by Varshita Goduguchinta, Mohamed Ebrahim, Raahi Patel, Navkiran Randhawa, Ahamed Khalyfa, Mahnoor Inamullah, Rahil Desai and Kamran Ayub
J. Clin. Med. 2025, 14(11), 3958; https://doi.org/10.3390/jcm14113958 - 4 Jun 2025
Viewed by 822
Abstract
Background/Objectives: Pancreatic neoplasms, including adenocarcinoma, pancreatic neuroendocrine tumors (pNETs), intraductal papillary mucinous neoplasms (IPMNs), and high-grade cystic lesions, often require surgical resection as a form of curative treatment. However, comorbidities and high-risk features may preclude surgery. Endoscopic ultrasound-guided radiofrequency ablation (EUS-RFA) has emerged [...] Read more.
Background/Objectives: Pancreatic neoplasms, including adenocarcinoma, pancreatic neuroendocrine tumors (pNETs), intraductal papillary mucinous neoplasms (IPMNs), and high-grade cystic lesions, often require surgical resection as a form of curative treatment. However, comorbidities and high-risk features may preclude surgery. Endoscopic ultrasound-guided radiofrequency ablation (EUS-RFA) has emerged as a minimally invasive alternative with proven cytoreductive efficacy in solid tumors. This case series evaluates the safety and efficacy of EUS-RFA in patients with various unresectable, non-metastatic pancreatic neoplasms. Methods: A retrospective review was conducted on eight patients who underwent EUS-RFA at our institutions between July 2021 and February 2025. All patients were deemed unsuitable surgical candidates due to comorbidities such as advanced age, cardiovascular disease, renal insufficiency, and COPD or due to patient resistance to surgical intervention. EUS-RFA was performed using a 19-gauge RFA needle (Taewoong Corporation). Follow-up imaging was conducted 3 to 6 months after the completion of RFA treatment. Results: All eight patients demonstrated a good to excellent response in terms of tumor size reduction. The most notable response was observed in a patient with pNET, resulting in complete resolution from 15.6 × 12.0 mm to 0.0 × 0.0 mm after two RFA treatments. Other neoplasms, including pancreatic adenocarcinoma and intraductal papillary mucinous neoplasms (IPMNs), also demonstrated significant reductions. Mild post-procedure complications, including pancreatitis and abdominal pain, were noted in three cases. Conclusions: EUS-RFA is a promising alternative for managing unresectable pancreatic neoplasms in high-risk patients. Our findings support its use across various tumor types with favorable outcomes and minimal complications, reinforcing its role in expanding therapeutic options beyond surgery. Full article
(This article belongs to the Section Gastroenterology & Hepatopancreatobiliary Medicine)
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33 pages, 1925 KB  
Systematic Review
Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research
by Masibulele Phesa, Mabutho Sibanda, Frank Ranganai Matenda and Zamanguni Gumede
J. Risk Financial Manag. 2025, 18(5), 270; https://doi.org/10.3390/jrfm18050270 - 16 May 2025
Viewed by 1244
Abstract
The chairperson’s statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company’s activities, initiatives, operations, financial performance, and achievements over the preceding financial year, along with insights into future outlooks. Recognised for its informative [...] Read more.
The chairperson’s statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company’s activities, initiatives, operations, financial performance, and achievements over the preceding financial year, along with insights into future outlooks. Recognised for its informative value, the CS is consistently ranked by stakeholders as the most read and most influential section of the integrated report. Despite its importance, the CS is also a platform where corporate management often engages in impression management (IM) to portray a biased and overly positive image of the company. This study conducted a systematic literature review to examine the IM tactics employed within the CS. Based on the findings, an integrative conceptual framework was developed. Identified IM tactics include readability, textual characteristics, the influence of culture, legal systems and capital markets, paratext and intertextuality, the tone of language, forward-looking statements, retrospective sense-making, ambiguous language, the use of photographs and graphs, impersonalisation and evaluative language, and self-serving attributions. The results highlight that the study of IM strategies in CSs represents a rich and relevant research domain that warrants deeper exploration. Given its qualitative complexity and underexplored dimensions, this area offers several promising avenues for future investigation. Full article
(This article belongs to the Special Issue Financial Management)
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21 pages, 773 KB  
Article
Effect of Cause-Related Marketing and Brand on Consumer Purchase Intention: Mediating Role of Emotions
by Tsai-Feng Kao, Yi-Zhan Du, Jui-Che Tu and Ming Chen
Sustainability 2025, 17(10), 4328; https://doi.org/10.3390/su17104328 - 10 May 2025
Cited by 2 | Viewed by 2944
Abstract
Cause-related marketing is one of the corporate social responsibility strategies that helps build corporate reputation, brand, and image. To understand the influencing factors before purchase actions in cause-related marketing, this study investigates whether consumers’ purchase intention is affected by brand and personal emotions. [...] Read more.
Cause-related marketing is one of the corporate social responsibility strategies that helps build corporate reputation, brand, and image. To understand the influencing factors before purchase actions in cause-related marketing, this study investigates whether consumers’ purchase intention is affected by brand and personal emotions. The “questionnaire survey method” was adopted for data collection, with a total of 379 valid samples retrieved for hypothesis testing. The partial least squares (PLS) analysis tool was used for verification. The results indicate that cause-related marketing activities have a positive impact on brand impression, and brands influence purchase intention. Additionally, emotions play a mediating role between cause-related marketing activities and purchase intention. This research contributes to understanding the relationship between cause-related marketing, brands, and purchase intention. This research also contributes to understanding the corporate comprehension of cause-related marketing strategies and provides reference for sustainable development research. Full article
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19 pages, 292 KB  
Article
Voluntary Audits of Nonfinancial Disclosure and Earnings Quality
by Sunita S. Rao, Carlos Ernesto Zambrana Roman and Norma Juma
J. Risk Financial Manag. 2025, 18(5), 256; https://doi.org/10.3390/jrfm18050256 - 8 May 2025
Viewed by 684
Abstract
We investigate the association between voluntary assurance of a firm’s corporate social responsibility (CSR) report and earnings management. A concern with CSR reports is they are used to promote a socially responsible image without a meaningful commitment to CSR activities, referred to as [...] Read more.
We investigate the association between voluntary assurance of a firm’s corporate social responsibility (CSR) report and earnings management. A concern with CSR reports is they are used to promote a socially responsible image without a meaningful commitment to CSR activities, referred to as “greenwashing”. To credibly signal the CSR report is reliable, a firm can incur the additional costs to voluntarily obtain assurance. Our results show that strong corporate governance plays a crucial role in limiting earnings management. The most consistent improvements in earnings quality occur when firms combine strong governance with CSR assurance from a non-accounting provider (NonACCT). The combination of strong governance and NonACCT assurance appears to be mutually reinforcing, suggesting a symbolic legitimacy strategy that is also substantively effective. Full article
(This article belongs to the Special Issue Emerging Trends and Innovations in Corporate Finance and Governance)
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