Open Access
Article
Article ID: 3180
PDF
by Peter Jones, Martin Wynn
Bus.Manage.Theory. Pract. 2025, 2(2);   
Received: 24 December 2024; Accepted: 15 April 2025; Available online: 24 April 2025;
Issue release: 30 June 2025
Abstract

Within the retail industry the continuing introduction of AI is generating considerable excitement. While there is a rapidly growing literature on the role of AI in retailing, how individual retailers have publicly reported on their introduction of AI has attracted little or no attention in the business and management literature. This article makes a contribution to addressing that gap by providing some simple illustrations of how four leading retailers, namely Amazon, Carrefour, J. Sainsbury and Walmart are developing their relationship with AI. The paper concludes that while the four retailers paint a very positive picture of the benefits AI will generate, there are also a number of issues surrounding the increasing use of AI within retailing that will require careful and vigilant management. These include ethical concerns, balancing personalization and privacy, cybersecurity, the upskilling challenges for retailers, impacts on their employees, sustainability and consumption, environmental problems and corporate social responsibility. This is an exploratory paper and is limited to a secondary research focus, but may provide a useful platform for future research endeavors that could include, for example, empirical research on one or more of the large retailers.

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Open Access
Review
Article ID: 3134
PDF
by Yuanchun Zhao, Yi Yang
Bus.Manage.Theory. Pract. 2025, 2(2);   
Received: 6 December 2024; Accepted: 10 April 2025; Available online: 11 April 2025;
Issue release: 30 June 2025
Abstract The integration of sustainability targets and their connection to executive compensation is emerging as a new facet of corporate strategies in response to the low-carbon transition, ESG-driven demands from institutional investors, regulatory mandates, and commitments to corporate social responsibility (CSR). The purpose of this research is to explore issues related to sustainability target-setting and the associated methodologies. This paper summarizes the prior work on target setting and sustainability targets, and the results from previous studies on the reason and rationality of setting sustainability targets were discussed. It also pointed out the issues in sustainability targets and related incentive design. Based on this, several suggestions are offered to assist companies in developing and setting sustainability targets and goals.
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Open Access
Review
Article ID: 3210
PDF
by Aroussia Jedidi, Manel Hadriche
Bus.Manage.Theory. Pract. 2025, 2(2);   
Received: 6 January 2025; Accepted: 25 March 2025; Available online: 14 April 2025;
Issue release: 30 June 2025
Abstract

This paper examines the various determinants of corporate social responsibility (CSR) and assesses the impact of each on CSR practices. Drawing on a solid theoretical framework, we consider factors such as firm characteristics and governance mechanisms. In addition to the CSR determinants, we also explain the effect of the COVID-19 pandemic. This research aims to enrich the CSR literature and provide concrete perspectives for professionals wishing to strengthen their commitment to CSR.

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