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The role of environmental taxes in promoting sustainable utilization of disaggregated natural resources toward global greening: A novel dynamic ARDL simulation approach 环境税在促进分类自然资源可持续利用、实现全球绿化中的作用:一种新的动态ARDL模拟方法
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-14 DOI: 10.1016/j.techfore.2026.124535
Isaac Ahakwa , Yi Xu , Evelyn Agba Tackie
Environmental degradation remains a critical challenge for resource-rich economies, where different forms of natural resources may exert heterogeneous environmental effects. This study evaluates how disaggregated natural resources, namely forest, oil, minerals, and natural gas, affect environmental degradation in Ghana, while assessing the moderating role of environmental taxes. Using a dynamic ARDL simulation approach, the analysis reveals that forest resources reduce environmental degradation, whereas oil, mineral, and natural gas resources intensify environmental degradation. Environmental taxes are found to mitigate the adverse environmental impacts associated with oil and mineral resource extraction, but are ineffective in offsetting degradation linked to natural gas and forest resources. These findings demonstrate that the environmental effects of resource exploitation and taxation are highly resource-specific, highlighting the heterogeneous dynamics between natural resources and environmental degradation.
环境退化仍然是资源丰富的经济体面临的重大挑战,在这些经济体中,不同形式的自然资源可能产生不同的环境影响。本研究评估了分类自然资源(即森林、石油、矿产和天然气)如何影响加纳的环境退化,同时评估了环境税的调节作用。采用动态ARDL模拟方法分析,森林资源减少了环境退化,而石油、矿产和天然气资源加剧了环境退化。环境税可以减轻与石油和矿产资源开采有关的不利环境影响,但无法抵消与天然气和森林资源有关的退化。这些发现表明,资源开发和税收的环境影响是高度资源特异性的,突出了自然资源和环境退化之间的异质性动态。
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引用次数: 0
Does AI value the environment? Evaluation of AI value alignment 人工智能重视环境吗?评估人工智能的价值一致性
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-26 DOI: 10.1016/j.techfore.2026.124550
Wanggi Jaung
As a general-purpose technology, artificial intelligence (AI) is increasingly shaping environmental outcomes, yet its alignment with environmental values remains unclear. We assess this alignment by comparing environmental valuations from three open-source AI models (Gemma 2, Llama 3.1, and Mistral) with those of human stakeholders. Using choice experiment studies from 21 countries, we drew on estimates of human marginal willingness to pay (MWTP) for environmental attributes and replicated the same designs with the AI models. Across countries and attributes, the models assigned consistently higher MWTP than humans, with larger gaps in Western countries and for non-use values such as existence and bequest values. These results suggest that prevailing human values may be an insufficient benchmark for evaluating AI alignment, even as adopting more stringent AI-driven environmental standards raises practical and ethical concerns. Differences across models further indicate that a diverse AI model ecosystem could support pluralistic rather than homogenized environmental values. Together, these findings provide a quantitative basis for understanding AI–environment value alignment and for designing environmentally responsible AI systems.
作为一种通用技术,人工智能(AI)正日益影响环境结果,但其与环境价值的一致性尚不清楚。我们通过比较三个开源人工智能模型(Gemma 2、Llama 3.1和Mistral)与人类利益相关者的环境评估来评估这种一致性。利用来自21个国家的选择实验研究,我们利用了人类对环境属性的边际支付意愿(MWTP)的估计,并用人工智能模型复制了相同的设计。在不同的国家和属性中,模型分配的MWTP始终高于人类,在西方国家和非使用价值(如存在和遗产价值)方面的差距更大。这些结果表明,普遍的人类价值观可能不足以作为评估人工智能一致性的基准,即使采用更严格的人工智能驱动的环境标准会引发实际和道德问题。模型之间的差异进一步表明,多样化的人工智能模型生态系统可以支持多元化而不是同质化的环境价值。总之,这些发现为理解人工智能-环境价值一致性和设计对环境负责的人工智能系统提供了定量基础。
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引用次数: 0
Navigating the gambit: Unfavorable market responses to AI-based service patents in manufacturing firms 引导策略:制造企业对基于人工智能的服务专利的不利市场反应
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-19 DOI: 10.1016/j.techfore.2026.124538
Pankaj C. Patel
Drawing on transaction cost economics and organizational information processing theory, we challenge the espoused benefits of AI in servitization by demonstrating that stock market reactions to service technology patents with high AI scores are negative. In a sample of 1306 service technology patents and 758,143 non-service technology patents from 3899 manufacturing firms (1980–2020), we find that idiosyncratic volatility mitigates this negative reaction, while tangibility shows no such effect. Decade-wise analysis reveals effects are significant only in the 2010s and 2020s, suggesting evolving market perceptions of AI-driven servitization. Results hold across matched-pair sampling, non-linear effects testing, fixed-effects individual slopes, and alternative moderator analyses. This study cautions against assuming short-term market value of AI service innovations in manufacturing.
利用交易成本经济学和组织信息处理理论,我们通过证明股票市场对AI得分高的服务技术专利的反应是负面的,挑战了人工智能在服务化中所支持的好处。以3899家制造业企业的1306项服务技术专利和758,143项非服务技术专利为样本(1980-2020年),我们发现特质波动性缓解了这种负面反应,而有形性则没有这种影响。从十年的角度分析显示,只有在2010年代和2020年代,人工智能的影响才会显著,这表明市场对人工智能驱动的服务化的看法正在发生变化。结果跨越配对抽样,非线性效应测试,固定效应个别斜坡,和替代调节分析。该研究警告不要假设制造业中人工智能服务创新的短期市场价值。
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引用次数: 0
A socio-technical perspective on product configuration systems: Insights from Grundfos 产品配置系统的社会技术视角:格兰富的见解
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-27 DOI: 10.1016/j.techfore.2026.124564
Anders M.S.Ø. Jakobsen, Wim Vanhaverbeke
This study addresses the question of how user roles in Product Configuration Systems (PCS) function as socio-technical agents shaping operational efficiency, digital knowledge integration, and sustainable product customization in manufacturing. Grounded in socio-technical systems theory, the study analyses three years of PCS usage data from Grundfos—a global industrial pump manufacturer—to explore the socio-technical interplay between automated configuration processes and human expertise. Findings reveal that PCS effectiveness varies across Sales, Engineering, and Manufacturing roles: automation accelerates routine configurations, but human expertise remains crucial for complex cases. A regional analysis of global usage patterns indicates that highly automated regions achieve efficiency gains yet require expert oversight, whereas regions reliant on manual processes face digital adoption barriers that limit the system's optimization potential. Moreover, many PCS errors stem from misalignments between system constraints and user adaptations, underscoring the socio-technical nature of these challenges and the need for continuous human–technology alignment. Based on these insights, the study offers three key contributions to theory and practice: (1) a new conceptualization of PCS user roles as socio-technical agents; (2) a theoretical explanation of how user interactions shape PCS outcomes; and (3) a practical framework for embedding sustainability considerations into PCS workflows and decision-making.
本研究解决了产品配置系统(PCS)中的用户角色如何作为社会技术代理人塑造制造中的运营效率、数字知识集成和可持续产品定制的问题。基于社会技术系统理论,该研究分析了全球工业泵制造商格兰富(grundfos)三年的PCS使用数据,以探索自动化配置过程与人类专业知识之间的社会技术相互作用。调查结果显示,PCS的有效性因销售、工程和制造角色而异:自动化加速了常规配置,但对于复杂的情况,人类的专业知识仍然至关重要。对全球使用模式的区域分析表明,高度自动化的地区可以提高效率,但需要专家监督,而依赖人工流程的地区则面临数字采用障碍,限制了系统的优化潜力。此外,许多PCS错误源于系统约束和用户适应之间的不协调,强调了这些挑战的社会技术性质以及持续的人与技术协调的必要性。基于这些见解,本研究提出了三个关键的理论和实践贡献:(1)PCS用户角色作为社会技术代理人的新概念;(2)用户交互如何影响PCS结果的理论解释;(3)将可持续性考虑纳入PCS工作流程和决策的实用框架。
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引用次数: 0
Unveiling the impact of artificial intelligence on corporate misconduct, the perspective of information asymmetry 揭示人工智能对企业不当行为的影响,信息不对称的视角
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-07 DOI: 10.1016/j.techfore.2025.124506
Mingyang Zou , Yang Yang
Does the application of artificial intelligence technology in enterprises bring all benefits and no harm? Most current work focuses on the positive effects of AI technology usage on businesses, while largely ignoring this issue. Focusing on signal theory, we test how the adoption of artificial intelligence affects the occurrence of corporate misconduct. We argue that due to the information asymmetry between large language models and businesses, the use of artificial intelligence (AI) technology may lead to increased corporate misconduct. Using data from 4144 listed companies in China, we find evidence supporting our argument. We also analyze the impact of industry digitization, enterprise digital technology use, and executive tone on this effect, and we further distinguish the effect of this effect in different situations through additional analyses. Enterprises can utilize these findings to identify their risk points in AI technology application and develop corresponding risk management strategies accordingly.
人工智能技术在企业中的应用是否带来了所有的好处而没有坏处?目前的大多数工作都集中在人工智能技术对企业的积极影响上,而在很大程度上忽略了这个问题。我们以信号理论为中心,检验人工智能的采用如何影响企业不当行为的发生。我们认为,由于大型语言模型和企业之间的信息不对称,人工智能(AI)技术的使用可能会导致企业不当行为的增加。利用中国4144家上市公司的数据,我们找到了支持我们观点的证据。我们还分析了行业数字化、企业数字技术使用和高管语气对这一效应的影响,并通过附加分析进一步区分了这一效应在不同情况下的影响。企业可以利用这些发现来识别其在人工智能技术应用中的风险点,并制定相应的风险管理策略。
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引用次数: 0
Waste management–related trust, acceptance, and reputation: A multidisciplinary big data analysis across knowledge domains 废物管理相关的信任、接受和声誉:跨知识领域的多学科大数据分析
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-23 DOI: 10.1016/j.techfore.2026.124553
Kalle Nuortimo , Janne Härkönen , Kristijan Breznik
Addressing global waste management challenges requires understanding not only the technical capabilities of products and technologies but also the factors shaping their development and deployment across the waste hierarchy. Deployment outcomes are strongly influenced by acceptance, reputation, and trust, distinct yet interrelated constructs whose dynamics remain insufficiently understood. Deepening this understanding can enhance stakeholder engagement and improve decision-making in waste management. This study examines waste-to-energy incineration as a representative case to investigate these dynamics across global, regional, and local levels. A multidisciplinary, data-driven approach is applied, combining artificial intelligence, big data analytics, opinion mining, Correspondence Analysis on Generalized Aggregated Lexical Tables, and content classification to assess acceptance, trust, and reputation in multiple knowledge domains. The analysis clarifies these constructs as interwoven but individually influential factors shaping technology deployment and explores their interplay with public perception. A novel method is also introduced for generating indicative reputation scores derived from sentiment analysis. The findings show that AI-enhanced analytical tools, when integrated with established methods, yield valuable insights into stakeholder sentiment and public discourse. These insights can inform more targeted stakeholder engagement and strategic communication in waste management planning. Overall, the study demonstrates the potential of emerging analytical tools to produce timely, structured indicators of trust, acceptance, and reputation, key dimensions for navigating the socio-political challenges of technology deployment in the waste sector.
解决全球废物管理挑战不仅需要了解产品和技术的技术能力,还需要了解影响其发展和在废物层次结构中部署的因素。部署结果受到接受度、声誉和信任的强烈影响,这些不同但相互关联的结构的动态仍然没有得到充分的理解。深化这种理解可以加强利益相关者的参与,改善废物管理方面的决策。本研究以垃圾焚烧发电为代表案例,在全球、区域和地方层面调查这些动态。采用多学科、数据驱动的方法,结合人工智能、大数据分析、意见挖掘、广义聚合词法表对应分析和内容分类,评估多个知识领域的接受度、信任和声誉。分析澄清了这些结构是相互交织的,但单独的影响因素塑造技术部署,并探讨了它们与公众认知的相互作用。还介绍了一种从情感分析中产生指示性声誉分数的新方法。研究结果表明,人工智能增强的分析工具与现有方法相结合,可以对利益相关者的情绪和公共话语产生有价值的见解。这些见解可以为废物管理规划中更有针对性的利益相关者参与和战略沟通提供信息。总体而言,该研究展示了新兴分析工具在产生及时、结构化的信任、接受度和声誉指标方面的潜力,这些指标是应对垃圾行业技术部署所面临的社会政治挑战的关键维度。
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引用次数: 0
Metaverse beyond the hype: Empirically assessing the future impact of metaverses 超越炒作的虚拟世界:对虚拟世界未来影响的实证评估
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-27 DOI: 10.1016/j.techfore.2026.124534
Savvas Papagiannidis , Ewelina Lacka , Ariana Polyviou , Yann Truong , Ben Marder , Jonas Colliander , Ilias O. Pappas , Giray Gozgor
The metaverse promises to extend our physical world using AR and VR technologies. Virtual environments and immersive spaces have been described as antecedents of the metaverse and offer some insight into the potential socio-economic impact of a fully functional, persistent cross platform metaverse. Considering the renewed interest by big tech companies in metaverses and the investment in relevant technologies, it is important to reflect on the current state of play and assess the socio-economic impact that such transformative technologies could have. The empirical evidence provided by papers responding to the Special Issue call shed light on the impact metaverses have, offering valuable theoretical and practical insights into business and social opportunities and challenges.
虚拟世界承诺使用AR和VR技术扩展我们的物理世界。虚拟环境和沉浸式空间被描述为虚拟世界的前身,并提供了一些关于功能齐全、持久的跨平台虚拟世界潜在的社会经济影响的见解。考虑到大型科技公司对元数据的重新兴趣以及对相关技术的投资,反思当前的游戏状态并评估这种变革性技术可能产生的社会经济影响非常重要。响应特刊呼吁的论文提供的经验证据揭示了元经济的影响,为商业和社会的机遇和挑战提供了宝贵的理论和实践见解。
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引用次数: 0
Unlocking the institutional foundations of green innovation: A machine learning analysis 解锁绿色创新的制度基础:机器学习分析
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-26 DOI: 10.1016/j.techfore.2026.124552
Tao Wang , Kaifan Luo , Chao Yu
Institutional elements are crucial drivers of corporate green innovation. Although existing research has acknowledged the important role of institutional elements in corporate green innovation and explored their interrelations, a comprehensive understanding of their relative importance and nonlinear impacts remains limited. To address this gap, this study draws on institutional theory and employs multiple machine learning algorithms, along with SHAP value analysis, using data from Chinese A-share listed companies (2011−2022) to systematically assess the influence of regulative, normative, and cultural-cognitive elements on firms' green innovation. The findings reveal that, among institutional elements, cultural-cognitive elements exert the most significant influence on firm green innovation. Specifically, central inspections, public attention, and industry-level green orientation are the predominant factors within their respective institutional categories. Most institutional elements exhibit significant nonlinear relationships with green innovation. Further analysis indicates that cultural-cognitive elements can, under certain conditions, impede green innovation, whereas regulative and normative elements generally foster it. Moreover, the impact of institutional elements demonstrates considerable heterogeneity across different regions, industries, and firm sizes. This study highlights the importance and interplay of institutional elements in shaping firm green innovation, offering insights for emerging economies to tailor policies and support firms' sustainable transformation.
制度因素是企业绿色创新的关键驱动力。虽然已有的研究已经认识到制度要素在企业绿色创新中的重要作用,并探索了它们之间的相互关系,但对它们的相对重要性和非线性影响的全面认识仍然有限。为了解决这一差距,本研究借鉴制度理论,采用多种机器学习算法,以及SHAP价值分析,利用中国a股上市公司(2011 - 2022)的数据,系统评估监管、规范和文化认知因素对企业绿色创新的影响。研究发现,在制度因素中,文化认知因素对企业绿色创新的影响最为显著。具体而言,中央督查、公众关注和行业层面的绿色导向是各自制度范畴内的主导因素。大多数制度要素与绿色创新表现出显著的非线性关系。进一步分析表明,在某些条件下,文化认知因素会阻碍绿色创新,而监管和规范因素通常会促进绿色创新。此外,制度因素的影响在不同地区、行业和企业规模之间表现出相当大的异质性。本研究强调了制度要素在塑造企业绿色创新中的重要性及其相互作用,为新兴经济体制定政策和支持企业可持续转型提供了见解。
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引用次数: 0
Generative AI-driven transition to circular and responsible supply chains: Unpacking the dynamics of eco-centric design intelligence and ethical responsiveness 生成式人工智能驱动的向循环和负责任供应链的过渡:揭示以生态为中心的设计智能和道德响应的动态
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-29 DOI: 10.1016/j.techfore.2025.124522
Eszter Lukács , Sabrine Mallek , Jiyang Cheng
The study focuses on understanding how the use of generative Artificial Intelligence (AI) can beneficially result in circular supply chain transformation while embedding design intelligence, ethical intelligence, and predictive intelligence within socio-technical systems. This study proposes and validates a model that integrates generative eco-design intelligence, predictive circular supply chain planning, and ethical generative AI awareness, which collectively affect circular supply chain resilience and socio-environmental value realization, mediated by Sustainable process reconfiguration capability and AI-enabled stakeholder co-creation. To test the hypothesis, data were collected from 264 professionals in supply chain and technology-related industries in the USA. As the findings suggest, generative eco-design intelligence, predictive circular supply chain planning, and ethical generative AI awareness significantly enhance sustainable process reconfiguration capability, which drives AI-enabled stakeholder co-creation. A serial mediation model indicates that Generative AI capabilities affect circular supply chain resilience and socio-environmental value realization via sustainable process reconfiguration capability and AI-enabled stakeholder co-creation. To our surprise, the regenerative policy ambidexterity negatively moderates the relationship between AI-enabled stakeholder co-creation and the realization of socio-environmental value. The results provide actionable advice for managers implementing generative AI in sustainable supply chains. Instead of focusing solely on algorithmic efficiency, if an organization can develop reconfiguration capability and engage stakeholders, it would generate systemic sustainability benefits.
该研究的重点是了解生成式人工智能(AI)的使用如何在社会技术系统中嵌入设计智能、伦理智能和预测智能的同时,有利于循环供应链的转型。本研究提出并验证了一个集成了生成生态设计智能、预测性循环供应链规划和伦理生成人工智能意识的模型,这些模型共同影响循环供应链弹性和社会环境价值实现,由可持续流程重构能力和人工智能支持的利益相关者共同创造介导。为了验证这一假设,我们从美国供应链和技术相关行业的264名专业人士中收集了数据。研究结果表明,生成式生态设计智能、预测性循环供应链规划和伦理生成式人工智能意识显著增强了可持续流程重构能力,从而推动了人工智能驱动的利益相关者共同创造。序列中介模型表明,生成式人工智能能力通过可持续流程重构能力和人工智能支持的利益相关者共同创造,影响循环供应链弹性和社会环境价值实现。令我们惊讶的是,再生政策的双重性负向调节了人工智能驱动的利益相关者共同创造与社会环境价值实现之间的关系。研究结果为管理人员在可持续供应链中实施生成式人工智能提供了可行的建议。如果一个组织能够发展重构能力并吸引利益相关者,它将产生系统性的可持续性效益,而不是仅仅关注算法效率。
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引用次数: 0
Moving beyond resilience: Building antifragility using digital technologies in entrepreneurial organizations 超越弹性:在创业组织中使用数字技术建立反脆弱性
IF 13.3 1区 管理学 Q1 BUSINESS Pub Date : 2026-04-01 Epub Date: 2026-01-20 DOI: 10.1016/j.techfore.2025.124514
Yaning Zhang , Sanjay Chaudhary , Safiya Mukhtar Alshibani , Yanzhe Yuan , Bhumika Gupta
Resilience is crucial as entrepreneurial organizations have often been viewed as fragile systems, leading to their reactive approach to disruptions. However, there is a lack of clarity regarding the role of unique organizational capabilities in interpreting emerging disruptions, managing the aftereffects of disruptions, and achieving antifragility. We explore how entrepreneurial organizations proactively thrive during disruption, with a specific focus on the unique role of varied organizational capabilities at three distinct stages of disruption: the pre-disruption stage, the emergence of disruption, and the post-disruption stage. Our qualitative study investigated responses from managers working in thirty-six entrepreneurial organizations, highlighting the concurrent role of digital capabilities, social capital, and ambidexterity during different stages of disruption. The findings indicate that leveraging social capital is crucial in activating organizational resilience during the various stages of a crisis. Digital technologies enable entrepreneurial organizations to anticipate the potential ramifications of disruptions and engage in collaborations during the post-disruption phase, thereby building antifragility. Another implication is the role of ambidexterity as an organizational capability in responding positively to continuous disruptions and thriving post disruptions.
弹性是至关重要的,因为创业组织经常被视为脆弱的系统,导致他们采取被动的方式来应对中断。然而,对于独特的组织能力在解释新出现的中断、管理中断的后果和实现反脆弱性方面的作用,缺乏明确的认识。我们探讨了创业型组织如何在颠覆中积极发展,并特别关注了不同组织能力在颠覆的三个不同阶段的独特作用:颠覆前阶段、颠覆出现阶段和颠覆后阶段。我们的定性研究调查了36家创业组织的管理者的反应,强调了数字能力、社会资本和双元性在不同颠覆阶段的同时作用。研究结果表明,在危机的各个阶段,利用社会资本对于激活组织弹性至关重要。数字技术使创业组织能够预测破坏的潜在后果,并在破坏后阶段进行合作,从而建立反脆弱性。另一个含义是,在积极应对持续中断和中断后蓬勃发展的组织能力中,双灵巧的作用。
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引用次数: 0
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