Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable. In developing economies, taxation is considered more critical for budget and revenues of a country. This paper investigates whether various business strategies influence corporate tax avoidance decisions of firms by adopting business strategies. Besides, it explores how gender diversity can ease this relationship. This study has chosen a sample of organizations from non-financial sector in Pakistan. The time frame is 5 years, including once a year. The present model employed a generalized moment method (GMM) and tested the proposed hypothesis to draw the results. The study has taken the size, leverage, and business profitability as control variables of firms. The study outcomes by using the GMM method demonstrate that the presence of female directors reduces tax avoidance behavior in prospector companies. This study provides insight into future research for stakeholders, government officials, tax authorities, and policymakers. The findings offer valuable recommendations and practical insights and implications. The findings provide future directions for research to test different frameworks to attain beneficial results to promote the responsibility of tax payment culture.

The objectives of this study are twofold. Firstly, the current study elucidates the impact and efficacy of food labels in developing consumers’ attitudes and intentions towards the selection of nutritional food. Secondly, the inefficacy of labels in developing consumers’ attitudes and intentions towards healthy packaged food selection is demonstrated. The supportive theories of the current model are those of reasoned action and protection motivation. The data of 797 respondents have been collected from four major grocery stores in Pakistan. The structural equation model has been employed for the analysis of data. The results indicate that the efficacy of food labels has a positive significant effect on attitudes towards familiar and unfamiliar foods. In contrast to this, inefficacy in labelling has shown a positive significant effect on familiar foods but is insignificant for unfamiliar foods. The user-friendly food labels significantly affect unfamiliar foods in terms promoting consumer attitudes. Reciprocally, the inefficacy of labels creates a hindrance to the reading of unfamiliar labels while purchasing food items. The study findings reveal the fact that food label information and its format influences consumer attitudes and intentions at the point of purchase.

The current study aims to evaluate the role of environmental orientation (EO) on green dynamic capabilities (GDCs), organization green culture (OGC), and green innovation (GIN) toward business sustainability (BUS) in the context of Chinese textile and apparel manufacturing firms. Natural resources-based view (NRBV) and dynamic capabilities view (DCV) were used as the theoretical lenses of the research. This study is quantitative, and a purposive sampling technique was employed to collect data from the managers working in textile and apparel manufacturing firms in China. The sample size consisted of 339 managers. Partial least-square structural equation modeling (PLS-SEM) was employed to analyze the data. The study’s findings show that EO significantly and positively influences OGC and GDCs. However, the positive influence of EO on GIN was insignificant. Moreover, the result indicates that GIN is a significant mediator in the relationships between OGC and BUS and GDCs and BUS. The results demonstrate how the Chinese textile and apparel industry EO improves GDCs, GIN, and OGC, which, in turn, benefits achieving long-term business sustainability.

This study departs from existing work on board gender diversity (BGD) and corporate social responsibility (CSR) reporting by analyzing and explaining the mechanism by which gender-diverse boards in politically embedded firms (PEFs) affect firms’ CSR reporting choices in a unique institutional setting of Chinese listed firms from 2010 to 2018. The following main results are obtained. First, having female directors and executives with political connections (PCs) on corporate boards improves the CSR reporting of firms. Firms with PCs have a greater possibility to issue CSR reports than their non-connected counterparts. Second, firms that have both gender diversity and PCs on their boards of directors are more likely to engage in CSR reporting. There is an indication that the presence of PCs on boards can strengthen the effect of female directors on firms’ CSR reporting. Third, the presence of female directors on corporate boards has a stronger relationship with CSR reporting in PEFs than in non-PEFs. The study concludes that both BGD and PCs on corporate boards positively influence the diffusion of CSR-related practices in the Chinese business environment.

Digital eco-labels are an effective means to shape customers’ decisions towards sustainable tourism and achieve the UN Sustainable Development Goals (SDGs). However, past studies have paid less attention to how digital eco-labels shape customers’ intention to visit green hotels. This study aims to explore the influence of digital eco-labels on customers’ psychological mechanism towards visiting green hotels. Based on an extended Norm Activation Model (NAM), the study employs purposive sampling and collected 640 participants’ data. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed for data analysis. The findings indicate that digital eco-labels serve as powerful stimuli that activate awareness of consequences, as well as environmental concern that influences and develops personal credibility in visiting green hotels. These results highlight the significance of the interactive and information-rich digital platform to trigger environmental awareness and promote sustainable hotel practices. Furthermore, the study’s findings provide practical solutions for green hotel managers to design effective digital eco-labels that display clear and credible sustainability information to hotel customers.

The hotel industry has acknowledged the growing environmental concern and recognized the significance of adopting sustainable practices. The existing literature on the hotel industry reflects a discernible gap between green digital transformation and green dynamic capabilities, green innovation capabilities, and organizational resilience. Therefore, this study aims to examine the relationships between green digital transformation, green dynamic capabilities, green innovation capabilities, organizational resilience, and organizational performance. Using purposive sampling, data were gathered from 329 managers working in four Chinese cities and analyzed through partial least squares structural equation modeling (PLS-SEM). The findings highlight the significant positive association between green digital transformation, green dynamic capabilities and green innovation capabilities, which, in turn, are positively associated with hotel resilience. Furthermore, organizational resilience is significantly associated with process innovation, service innovation, and organizational performance. Practically, the study’s findings help encourage hotel managers to implement digital technologies to improve hotels’ efficiency and organizational performance. Moreover, the study encourages regulatory authorities to support green digitalization initiatives and improve hotels’ performances.