http://hdl.handle.net/10563/1000005 2026-10-26T12:24:48Z 2026-10-26T12:24:48Z Dokulil, Jiří Popesko, Boris Rajnštajnová, Kateřina http://hdl.handle.net/10563/1012872 2026-10-23T23:04:18Z 2026-01-01T00:00:00Z

Non-financial indicators in transitional economies: an impasse or a neglected tool? Dokulil, Jiří; Popesko, Boris; Rajnštajnová, Kateřina Purpose – Non-financial indicators (NFIs) redirect attention from financial metrics to a broader spectrum of indicators related to the effectiveness of internal processes. While their adoption in past has been driven by internal corporate decisions, the approval of the EU directive has established ESG reporting as a mandatory standard. The scope of these requirements raises concerns about their counterproductive effect. Consequently, this study aims to investigate whether NFIs would have been adopted voluntarily, even in the absence of regulatory intervention. Additional attention was given to the factors influencing decisions on NFIs. Design/methodology/approach – This research was conducted in the context one of transitional economies, characterized by the incomplete adoption of Western business standards. Data were collected through a questionnaire survey and analyzed using the Chi-square test. To gain insights into the motivations of decision-makers, the study was complemented by semistructured interviews. Findings – Only a limited number of companies demonstrate their own need to implement NFIs. Hypothesis testing showed that increased interest in these indicators is related to the size of the company, while other factors appear to be insignificant. Furthermore, this study explores the underlying causes of this situation and presents an example of good practice through a case study. Originality/value – While prior studies have concentrated on the indicators themselves, this research examines the attributes of the entire system. It contributes to a more understanding of NFIs and the barriers to their implementation within companies from transitional economy. Additionally, the study underscores the importance of organizational autonomy in the management of NFIs.

2026-01-01T00:00:00Z Tran-Hoang, Tuan Le, Tri Dinh Minh Dey, Sandeep Kumar Hoang, Sinh Duc http://hdl.handle.net/10563/1012865 2026-10-23T23:04:17Z 2026-01-01T00:00:00Z

Socially responsible human resource management and employee proactive work behaviour: A moderated serial mediation model of work meaningfulness, organizational pride and leader gender Tran-Hoang, Tuan; Le, Tri Dinh Minh; Dey, Sandeep Kumar; Hoang, Sinh Duc Drawing from sensemaking theory, this study investigates how socially responsible human resource management (SRHRM) influences employee proactive work behaviour (EPWB) through underlying psychological processes and contextual factors. While prior research suggests SRHRM enhances positive employee outcomes, limited attention has been paid to the mechanisms through which employees interpret and internalize SRHRM practices, and how these interpretations drive proactive behaviours. Using a time-lagged survey of 756 employees in multinational companies in Southeast Vietnam, the study tests a serial mediation model where work meaningfulness and organizational pride sequentially transmit the effects of SRHRM to EPWB. Structural equation modelling results reveal that SRHRM does not directly predict EPWB but operates entirely through this psychological chain. Furthermore, multi-group analysis shows that leadership gender moderates the indirect pathway: female leaders amplify the positive effects of SRHRM on employees’ sensemaking and subsequent behaviours, while male leaders weaken them. These findings contribute to human resource management and organizational behaviour literature by advancing sensemaking theory in explaining how socially responsible practices translate into discretionary employee actions and identifying leadership gender as a critical contextual variable. Practical implications suggest organizations should design SRHRM interventions that foster meaningful work experiences and strategically leverage leadership characteristics to enhance employee proactivity.

2026-01-01T00:00:00Z Qadeer, Nosheen Nauman, Shazia Malik, Mohsin http://hdl.handle.net/10563/1012871 2026-10-23T23:04:20Z 2026-01-01T00:00:00Z

Explaining green innovation from a knowledge-based dynamic capabilities perspective Qadeer, Nosheen; Nauman, Shazia; Malik, Mohsin Grounded in knowledge-based dynamic capabilities theory, this study investigates how green knowledge sharing influences green innovation through customer involvement moderated mediating mechanisms of knowledge creation and innovation capability. Employing a multimethod research design, this study tested for moderated-mediation relationships and a necessary condition analysis (NCA) by employing primary data from manufacturing firms in Pakistan. Results illustrate that both innovation capability and knowledge creation mediate the relationship between green knowledge sharing and green innovation, whereas customer involvement weakens the green knowledge sharing–innovation capability and green knowledge sharing–knowledge creation relationships. These findings make several theoretical and managerial contributions that inform practitioners regarding the various mechanisms through which firms can achieve green innovation.

2026-01-01T00:00:00Z Gavurová, Beáta Ribeiro-Navarrete, Samuel Rigelský, Martin Pimenta-Alonso, Andrea Mara http://hdl.handle.net/10563/1012869 2026-10-23T23:04:21Z 2026-01-01T00:00:00Z

Quantification of relationships between artificial intelligence adoption in entrepreneurial enterprises and green innovation in European Union countries Gavurová, Beáta; Ribeiro-Navarrete, Samuel; Rigelský, Martin; Pimenta-Alonso, Andrea Mara Purpose – The goal of the study was to quantify the relationships between AI adaption in enterprises regarding their size and the green innovation outcomes represented by the eco-innovation index in the European Union countries. Achieving this goal was supported by seven research questions based on the outcomes of available research studies and the defined research gap. Design/methodology/approach – The data for the year 2021 was examined for all the EU countries (n = 27). The seven areas of AI use were processed in enterprises classified by size into small, medium and large entities. The Eco-innovation Index was applied as part of eco-innovation. Regression and cluster analysis (CA) were used for analytical processes. The results of the regression models revealed the existence of significant relationships, but these relationships were closest, especially in large enterprises. Findings – Medium-sized enterprises demonstrated a lower level of interconnection between AI and eco-innovation outputs; the least significant interconnections were found in small enterprises. The results of the CA pointed to the position of the EU countries. It was found that Bulgaria, Poland, Hungary, Romania and Slovakia were among the countries with the lowest outcomes in the field of AI use in the business sector and eco-innovation, and the Nordic countries, such as Denmark, Finland and Sweden, were among the countries with the most positive outcomes. Practical implications – The study outcomes will be significant for policymakers dealing with the digital transformation processes, for regulators and creators of strategic development plans at the regional and national levels. They will also support the creation of international databases for the preparation of comparative analyses, the implementation of complementary qualitative research and experiments revealing the barriers to the adoption of digital transformation technologies and their impact on the eco-innovation outputs of enterprises. Originality/value – The study outcomes will be significant for policymakers dealing with the digital transformation processes, for regulators and creators of strategic development plans at the regional and national levels.

2026-01-01T00:00:00Z