Current Issue : January-March Volume : 2026 Issue Number : 1 Articles : 5 Articles
This study examines the effects of sustainability-related data requests—spurred by the EU Corporate Sustainability Reporting Directive (CSRD)—on small and medium-sized enterprises (SMEs) in the Netherlands. Using a representative survey of 431 SMEs and 48 qualitative interviews with SME representatives and business stakeholders, the research provides a comprehensive overview of their experiences in late 2024. A key finding is that most Dutch SMEs (72%) have not yet received sustainability data requests. However, SMEs embedded in international value chains report more frequent and complex data demands, particularly concerning environmental indicators like CO2 emissions and material use. Ratings of perceived relevance reveal a disconnect between external data requests and SMEs’ internal priorities, with many SMEs prioritizing health and safety over climate metrics. While some SMEs see data requests as opportunities for improved sustainability performance and market positioning, many also experience challenges, including limited resources, fragmented IT systems, and regulatory uncertainty. The implementation of CSRD highlights the urgency of supporting SMEs in building data management capacities and standardized processes. The study recommends clearer communication of data relevance, targeted support measures, and further research into cross-national and longitudinal dynamics to foster an effective sustainability transition across value chains....
Digitalization is reshaping entrepreneurship, yet the mechanisms that translate new technological possibilities into entrepreneurial intention remain poorly understood, especially for resource-constrained small and medium-sized enterprises (SMEs). Building on the Theory of Planned Behaviour, Entrepreneurial Risk-Taking Theory and Affordance Theory, this study proposes and tests an integrated model that captures how individual cognition, digital capability and platform-related risk interact to shape digital entrepreneurial intention (DEI). Survey data from 428 Greek SME owner-managers were analyzed with Partial Least Squares Structural Equation Modelling (PLS-SEM). Results show that entrepreneurial self-efficacy, financial risk tolerance, digital literacy and perceived platform affordances each exert significant positive effects on DEI, whereas perceived platform risk exerts a significant negative effect. Importantly, platform risk also dampens the positive impact of self-efficacy, revealing a boundary condition often overlooked in intention research. The findings position digital transformation as a double-edged phenomenon amplifying opportunity through affordances while simultaneously magnifying risk. The study advances theory by integrating risk perceptions and affordance recognition into a TPB framework, and it offers actionable guidance: policy makers should stabilize digital-regulatory regimes, platform providers should increase transparency and reliability, and SME support programs should blend digital-skills training with calibrated risk-management tools. Together, such measures can convert latent entrepreneurial confidence into resilient digital venture creation. This study contributes to theory by extending the Theory of Planned Behaviour with risk-sensitive boundary conditions, broadening Risk-Taking Theory to account for platform-specific uncertainties, and validating Affordance Theory in a digital SME context. Practically, it provides actionable guidance for entrepreneurs, policymakers, and platform operators on balancing digital capability development with systemic risk governance....
This study examines the relationship between endomarketing strategies and employee commitment in small and medium-sized enterprises (SMEs) of the Ceres Owners Association in Vitarte-Lima. Using a quantitative, descriptive, and correlational approach, an extensive literature review was conducted to establish a theoretical foundation, supplemented by empirical data collected through surveys of 298 workers, selected via stratified random sampling from a total population of 1,320 employees. The measurement tool consisted of a validated questionnaire that assessed the variables of endomarketing and organizational commitment. The results show that endomarketing strategies, including participatory decision-making, flexible work environments, and continuous training, significantly influence employees' commitment levels. Additionally, statistical analysis reveals positive correlations between endomarketing practices and job satisfaction, affective commitment, and organizational loyalty. The research emphasizes the importance of implementing specific actions that strengthen internal communication, foster motivating environments, and develop ongoing training programs to improve employee engagement and performance. In conclusion, the study contributes to understanding how endomarketing strategies impact work commitment, offering practical recommendations aimed at optimizing talent management in similar contexts and thereby enhancing the competitiveness and sustainability of small and medium-sized organizations in emerging markets....
Boyacá, a department in the Colombian Andes, is recognized for its rich natural, cultural, and historical heritage, positioning it as an emerging tourism destination with strong potential for sustainable development. Its portfolio encompasses ecological, cultural, adventure, and rural modalities that contribute to local economies and community well-being. This study employs a mixed-methods design combining documentary analysis with fifty semistructured interviews conducted across five provinces, engaging stakeholders such as hotel managers, travel agencies, restaurateurs, agroecological farmers, museum directors, café entrepreneurs, and ecotourism operators. The findings reveal that innovation, particularly through infrastructure, modernization, digital adoption, and service professionalization—is critical to strengthening competitiveness. However, persistent challenges include stakeholder fragmentation and the absence of a coordinated promotional strategy, both of which limit visibility and shared value generation. To address these challenges, the study proposes integrated innovation pathways, including thematic circuits (heritage, independence, and coffee routes), personalized tourism experiences, and the use of digital and experiential marketing tools. These approaches highlight the need for collaborative governance involving public, private, and community actors. The article contributes empirical evidence to the debate on tourism innovation and sustainability in emerging regions, underscoring Boyacá’s paradox: global recognition coexists with fragmented governance. It argues that innovation-driven strategies, aligned with sustainability principles, are essential for consolidating Boyacá as a competitive and regenerative tourism destination....
Podcasts are reshaping how management ideas are disseminated and consumed in the digital age. This conceptual essay applies insights from management fashion theory to analyze how podcasts operate as hybrid media that both mirror and amplify popular business ideas. We explore the interplay among platform dynamics, storytelling formats, and the performative roles of podcast hosts as fashion-setters. Through illustrative examples, we show how podcasts elevate certain management styles, repackage leadership narratives, and bypass traditional gatekeeping structures. This essay concludes with reflections on the implications of podcasting for the credibility, diversity, and direction of management discourse, and outlines future research paths in this emerging domain....
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