Les allégations substantielle et d'association appliquées au bio local en GSS bio

National audienceCette recherche étudie comment les allégations substantielle et/ou d’association, sur l’origine locale des produits biologiques, modèrent les déterminants (qualité et éthique perçues de l’offre de produits biologiques locaux) et conséquences (confiance, engagement affectif et préférence envers l’enseigne et achats effectifs de produits biologiques locaux) de la RSE perçue d’une enseigne de GSS Bio. Une expérimentation avec quatre conditions différentes (absence d’allégation, allégation substantielle, allégation d’association, combinaison d’allégations substantielle et d’association) a été réalisée auprès de 257 consommateurs dans un magasin laboratoire, où un rayon dédié à l’enseigne Biocoop et sa MDD était proposé. Les résultats montrent que les GSS Bio devraient privilégier des allégations substantielles, pour mettre en avant les produits biologiques locaux en rayons, via des PLV

The Dual Quest for Interpretability and Performance in Credit Scoring via Spline-Rule Ensembles

International audienceCredit risk estimation is crucial for financial institutions to minimize defaults and maximize profitable opportunities. Traditional credit scoring models, such as Logistic Regression, offer high interpretability but may lack predictive performance, while complex models like Random Forest provide better accuracy but lack transparency. This paper introduces spline-rule ensembles as a novel approach in credit scoring, combining the strengths of tree ensembles and linear models to obtain a high-performing, structurally interpretable model. Three variants using different tree generation methods are benchmarked against their conventional rule ensemble counterparts and other classifiers. Results indicate that spline-rule ensembles outperform traditional interpretable classifiers, and compete favorably with state-of-the-art models. Additionally, spline-rule ensembles with rules generated from Boosting generally perform better than those with rules from Random Forest and Bagging. A meta-learner identifies factors driving their superior performance, and a case study highlights their interpretability advantage over tree ensembles

Is having immigrants in entrepreneurial teams good for equity crowdfunding success and long-term venture survival?

HAL=texte ; Scopus=oui ; Wos=ouiInternational audienceWhile immigrant entrepreneurs contribute to economies by creating employment opportunities and innovative ventures, they often represent a marginalised group facing greater challenges in access to entrepreneurial finance. Crowdfunding may help remedy some of this challenge through more democratic access to finance and investment opportunities. This study examines the effects of the presence of immigrants in entrepreneurial teams on equity crowdfunding campaigns’ success and on the ventures’ survival. To answer these questions, we build on risk-attitude, cognitive resource diversity, and social capital theories. Our analysis uses data about UK-based firms behind 1,171 equity crowdfunding offerings on three platforms (Crowdcube, Seeders and SynicateRoom). The results suggest a relation following an inverted U-shape between the share of immigrants in entrepreneurial teams and both the amount raised and number of investors. Furthermore, the campaign’s goal sum mediates these associations. Interestingly, the higher the share of immigrants among entrepreneurial team members, the lower the likelihood of an equity crowdfunded venture’s long-term survival. However, such effects may be overturned when fundraising by majority immigrant teams involve relatively high sums, while avoiding undercapitalisation

Legacy Management in Theory and in Practice

International audienceThough often invoked as a source of continuity, identity, and strategy, legacy remains conceptually underdeveloped and practically elusive. Leaders frequently grapple with how to preserve what matters from the past while enabling renewal, especially during succession, pivots, market disruption, or institutional change. Without understanding what legacy is, and how it functions and can be managed, organizations risk clinging to outmoded practices—or, conversely, discarding their most valuable identity anchors. We address this gap by advancing our understanding of legacy as a co-constructed process embedded in relationships, artifacts, and intergenerational meaning-making. Across nine contemporary research examples, we explore how legacy operates at individual, organizational, and societal levels, and how it can serve as an asset, a liability, or a paradox, simultaneously enabling continuity, triggering conflict, and motivating prosocial change. Drawing on diverse theoretical lenses and settings—from family firms in Honduras to multinational corporations in Sweden; from faith-based entrepreneurship to state-owned enterprises in post-Soviet Russia—we show that legacy is a symbolic and material force that influences strategy, innovation, ethics, and governance. Our integrative framework reveals how legacy can be cultivated, reinterpreted, or retired—and how organizations can deliberately manage legacy to foster stewardship, prevent inertia, and build trust among stakeholders

From green vision to action: How leadership fosters employee service performance-Insight from multilevel study

The study titled " From green vision to action: How leadership fosters employee service performance-Insight from multilevel study " by Asghar, M., Shen, J., Gull, N., Khan, J., & Xiong, Z.D. (2026) offers significant insights that contribute to the following strategies.1. Alignment with “Create and transform business and development models in line with the ecological and social transition”Our paper offers significant insights into how organizations can redesign business and development models to align with ecological and social transition goals. By empirically examining how sustainability-oriented practices are embedded in organizational routines and stakeholder relationships, the study demonstrates that transition is not achieved through isolated environmental initiatives but through systemic reconfiguration of value creation logics. The paper highlights how firms integrate social and ecological considerations into operational decision-making, thereby shifting from short-term efficiency models toward longer-term, stakeholder-oriented development pathways. This aligns with research emphasizing sustainable business model innovation as central to ecological transition (Bocken et al., 2014; Geissdoerfer et al., 2018). Importantly, the paper shows that such transformation requires aligning organizational incentives, performance metrics, and leadership priorities with sustainability objectives, rather than treating sustainability as a peripheral concern. By providing empirical evidence from a labor- and resource-intensive industry, the paper contributes actionable insights into how development models can be reoriented to support both competitiveness and societal well-being, directly advancing strategic goals of business transformation for ecological and social transition (Asghar et al., 2026).2. Alignment with “Fund and manage the ecological and social transition”The paper also contributes to understanding how organizations can more effectively fund and govern ecological and social transition. It shows that sustainability investments yield organizational value when they are supported by credible governance structures, transparent decision-making, and consistent managerial commitment. Rather than framing sustainability as a cost burden, the findings suggest that ecological and social initiatives become viable when embedded within broader risk management, reputation, and legitimacy strategies. This insight aligns with scholarship emphasizing the role of governance and institutional credibility in mobilizing resources for sustainability transitions (Eccles et al., 2014; Hahn et al., 2015). The paper underscores that funding the transition is not merely a financial challenge, but a managerial and institutional one, requiring coordination across functions and alignment between strategic intent and implementation capacity. By identifying the conditions under which sustainability initiatives gain organizational support and legitimacy, the study informs how managers and policymakers can design funding mechanisms and governance frameworks that sustain long-term ecological and social investments (Asghar et al., 2026).3. Alignment with “Develop and support people for the ecological and social transition”Finally, the paper makes a strong contribution to strategies aimed at developing and supporting people for ecological and social transition. Its findings emphasize that employees are not passive recipients of sustainability strategies but active agents whose engagement, capabilities, and sensemaking are critical to successful transition. The study demonstrates that when organizations invest in training, inclusive leadership, and supportive work environments, employees are more likely to internalize sustainability values and translate them into everyday practices. This aligns with research highlighting human capital development as a cornerstone of sustainability transitions (Renwick et al., 2013; Ehnert et al., 2016). The paper further shows that social sustainability—fair treatment, voice, and developmental opportunities—reinforces ecological goals by fostering commitment and reducing resistance to change. By empirically linking people management practices to broader transition outcomes, the paper provides actionable guidance for organizations seeking to build the skills, motivation, and resilience needed to sustain ecological and social transformation over time (Asghar et al., 2026).International audienceRegardless of the role of service-oriented leadership in co-creating green value for customers in the hospitality industry, this study aims to investigate how service-oriented leadership influences employees’ service performance through green self-efficacy and shared vision, particularly in the hospitality sector. This study explores the multilevel moderating role of green shared vision in the relationship between green self-efficacy and employee service performance. We collected data from 545 hotel employees using time-lagged and multilevel structural equation modeling. The study results indicate that service-oriented leadership has a significant influence on employee service performance, which is mediated by green self-efficacy and a shared vision. Furthermore, the findings suggest that a shared green vision moderates the relationship between green self-efficacy and employee service performance, thereby enhancing employee service performance. The study provides theoretical insights, practical implications, and valuable recommendations for managers in the hospitality sector

Exploring Zero-Shot SLM Ensembles as an Alternative to LLMs for Sentiment Analysis

International audienceSentiment analysis has become vital for understanding consumer attitudes, guiding product development, and informing strategic decisions. Although LLMs such as GPT-3.5 and GPT-4 deliver strong zero-shot performance, they can be cost prohibitive and raise privacy concerns. In contrast, Small Language Models (SLMs) provide a lighter and more deployable solution, but their ability to match LLM accuracy, especially in zero-shot scenarios, remains underexplored. In this experimental study , we examine whether ensembles of zero-shot SLMs can serve as a viable alternative to proprietary LLMs in sentiment classification tasks. We investigate five commonly used SLMs (Phi2 Mini, Mistral, Llama, Gemma, Aya) and compare them to GPT-based models (GPT-3.5, GPT-4, GPT-4 omni, GPT-4 omni mini) across seven English-language datasets. By automating prompt generation and filtering responses based on a strict output format, we maintain a purely zero-shot approach. We form SLM ensembles via majority voting and evaluate their performance on accuracy, weighted precision, and weighted F1. We also measure inference time to assess cost and scalability trade-offs. Results show that SLM ensembles as a form of decision fusion, consistently outperform single SLMs, significantly boosting metrics in zero-shot settings. In contrast with GPT models, the ensemble achieves accuracy comparable to GPT-3.5 and even rivals GPT-4 on certain prompts. However, GPT-4 retains a slight edge in both precision and F1 score. Moreover, local SLM ensembles incur higher latency yet offer potential advantages in data privacy and operational control. This experimental study’s findings illuminate the feasibility of employing lightweight, zero-shot SLM ensembles for sentiment analysis, providing organizations with an effective and more flexible alternative to exclusively relying on large proprietary models

Spirited away? Tensions in spirituality-and-management education within a business school

International audienceBusiness schools have introduced humanistic, spiritual, and religiously inspired programs to counter the organization-centered approach of neoliberal management education. Spirituality, in particular, has been integrated into business school curricula and valued for its humanistic and emancipatory potential. However, this integration has faced criticism. Several programs have been viewed as adopting a spirituality- for -management stance, merely transforming spirituality into a new tool of management rather than honoring its intrinsic value. Recently, more hybrid spirituality- and -management programs have emerged, attributing equal importance to the humanistic orientation of spirituality and the profit-driven focus of management. This study examines one such spirituality- and -management program at a business school in Italy. Using multisource, longitudinal research, we found that participants’ perceptions of the business school context shaped their experience of the program, making several participants favor management’s goals over spirituality ones. This article discusses how the business school environment can undermine the transformative potential of a spirituality- and -management program

Firm-level nature dependence

International audienceWe construct firm-level measures of dependence on ecosystem services (NatureDep scores) for 31,778 listed firms in 117 countries between 2010 and 2023, combining the ENCORE database with firm-level revenue information. NatureDep scores positively correlate with impact on biodiversity, are unrelated to nature-related actions disclosed in the CDP survey, and are not reflected in firms’ corporate disclosures. We employ the measures in three applications. First, NatureDep scores predict BlackRock’s biodiversity-related engagements, indicating perceived financial materiality. Second, the scores are positively associated with measures of downside risk, with effects stemming mostly from high dependencies to water-related ecosystem services. Third, the scores predict nature-related ESG incidents that arise when high nature dependence leads firms to damage nature, overuse resources, or trigger disputes with local communities. Overall, we conclude that investors started to pay attention to nature dependence, while corporate action and disclosure remain limited

Rounding error and misallocation

National audienceMeasurement error poses a challenge to measuring misallocation. Using Chinese manufacturing data (1998–2007), we exploit rounding — a directly observable form of measurement error — in firms’ reported labor, capital, and value added. The share of values ending in zero exceeds 20% for each variable, more than double the 10% uniform benchmark. Within industry-year cells, the standard deviation of log labor productivity is 0.021 higher among firms whose reports end in zero than among firms ending in other non-rounding digits, with a sharply larger differential in small-firm industries. At the aggregate level, including rounded observations lowers estimated allocative efficiency by 1.6 percentage points

Must editors be political activists?

International audienceSocial science researchers, including most management academics, are increasingly encouraged to generate impact that transcends the limited parameters of the ivory towers. Given the need to address grand challenges confronting humanity today—as well as to ensure that the public interest is served—calls for more impact certainly makes sense. We wholly concur with the sentiment that social science researchers have a responsibility to engage in impact efforts beyond the traditional scholarly metrics used to evaluate research (e.g. citation counts, publications in top journals). Yet, we contend that we must also get real about the types of academic efforts that make a meaningful (and, by this we particularly mean, material) impact