<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Objective</h3>
<p>This study derives from the postulates of the theory of reasoned action (Fishbein &amp; Ajzen, 1975) and the theory of planned behaviour (Ajzen, 1991) to explore the impact of vloggers on customers interested in beauty products. Particularly, this study examines whether the attitude toward vlogger’s recommendations impacts the attitude toward the brand advertisement, and what their influence on consumers’ purchase intention is.</p>
</sec>
<sec><h3>Methodology</h3>
<p>This study applies a cross-sectional mono method of quantitative analysis. The data collection was assisted with the use of survey by questionnaire built on Qualtrics and distributed in China. We use partial least squares structural equation modelling to analyse the data and test the proposed hypothesis.</p>
</sec>
<sec><h3>Findings</h3>
<p>Vloggers have a considerable impact on customer perceptions due to their proximity to customers who often portray vloggers as ‘friends’ and value their opinions. This study shows that it is not the perceived usefulness of shared information or vloggers trustworthiness that matter when forming the followers’ attitude towards vloggers, but more attention should be given to information quality and the perceived benefits of information derived from vlogs. The strongest relationship in this study showed to be the one between the attitude towards a vlogger and the attitude towards a brand, which emphasizes the importance that content creators can have in building brand awareness.</p>
</sec>
<sec><h3>Value added</h3>
<p>This article provides a clear picture on exploring the impact of vloggers on customer perceptions. The results of the research can be used to guide companies on how to use vloggers in their marketing campaigns.</p>
</sec>
<sec><h3>Recommendations</h3>
<p>Considering the growth of social media and the various forms of content available, the companies should know how to apply those new media in their marketing strategies. As the importance of traditional media seems to decline, mostly among younger generations, those new medias are growing, and their application brings new opportunities and challenges.</p>
</sec>
</abstract>

Can a Vlogger Help to Build Brand Awareness? The Impact of Vloggers on Customers’ Attitude towards Brand Advertisement and Purchase Intention

<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Objectives</h3>
<p>The Sustainable Development Goals (SDGs) have been a significant focus of environmental, social and governance sustainability research. Diversity management is one of the challenges faced by corporate governance in achieving SDG 4, 5, 8, and 10. However, rapid demographic changes in the global workforce create significant challenges for human resource development professionals when focusing on diversity management. This paper aims to define the different perspectives of diversity management to avoid sustainability distortions such as social washing and pinkwashing, which promote the perception that policies or products of a given company are socially responsible.</p>
</sec>
<sec><h3>Methodology</h3>
<p>The analysis of the existing literature can provide the information necessary to answer the research questions using rigorous scientific research methods. In the present study bibliometric analysis was used to enable a thorough and reliable analysis of knowledge on the topic and the identification of future progress. Bibliometric analysis was used to investigate the final pool of 126 peer-reviewed articles.</p>
</sec>
<sec><h3>Findings</h3>
<p>Contributions include advancing the understanding of diversity management, highlighting the dominance of communication bias, and strengthening the connection between social sustainability and the individual by identifying social exchange theory as a tool for explaining the ongoing changes in corporate governance.</p>
</sec>
<sec><h3>Value added</h3>
<p>The paper aims to answer research questions related to the journals relevant to the study of diversity management, the geographical structure of the research flow on diversity management, and the possible implications for future research on this topic.</p>
</sec>
<sec><h3>Recommendations</h3>
<p>In light of the clusters identified, it is recommended that forthcoming researchers explore the fitting theories that can be used to elucidate the phenomenon of diversity management. In addition, interdisciplinary research can facilitate a deeper understanding of issues concerning identity and gender, thereby enhancing the knowledge of diversity among managers. The paper recommends that future studies emphasize the differences in diversity management between national and multinational companies expanding the knowledge by conducting multiple case studies.</p>
</sec>
</abstract>

Exploring Diversity Management to Avoid Social Washing and Pinkwashing: Using Bibliometric Analysis to Shape Future Research Directions

<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Objective</h3>
<p>This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs.</p>
</sec>
<sec><h3>Methodology</h3>
<p>Using a sample of FTSE 100 companies listed in 2018 and 2019, our study investigates how audit composition and characteristics, such as financial and industry expertise, gender, tenure and diligence affect audit committees’ oversight role, and therefore the impact on the companies’ level of risk and the cost of debt.</p>
</sec>
<sec><h3>Findings</h3>
<p>The results show that overall audit committee’s characteristics do not impact the corporate cost of debt, except for the gender of the audit committee’s chair. Companies with audit committees managed by a chairwoman experience a lower cost of debt. The results also confirm that external auditors influence the cost of debt. As additional test, we conducted a principal component analysis to construct a corporate governance index of audit committee´s characteristics, and we obtained similar results. Overall, the study results seem to suggest that the cost of debt is more significantly influenced by external auditors than by the characteristics of the audit committee.</p>
</sec>
<sec><h3>Value Added</h3>
<p>This paper contributes to the literature on corporate governance by showing how audit committees characteristics affect the cost of debt.</p>
</sec>
<sec><h3>Recommendations</h3>
<p>This study improves the understanding of the way debtholders may assess audit committee’s characteristics and auditors when assessing companies’ financial risk and the corporate cost of debt.</p>
</sec>
</abstract>

Audit Committee’s Characteristics and the Cost of Debt

<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec><h3>Purpose</h3>
<p>This study aims to verify the efficiency of economic, organisational, social and environmental dimensions of sustainability performance.</p>
</sec>
<sec><h3>Methodology</h3>
<p>Disclosure analysis and 2-stage data envelopment analysis (DEA) examining the efficiency of sustainability engagement of listed banks in Poland, Croatia, and Romania disclosed in the annual and CSR/sustainability reports for 2015–2018.</p>
</sec>
<sec><h3>Findings</h3>
<p>There are apparent differences between the efficiency of sustainability engagement in the banking sectors of the three countries examined in the study. Banking sectors in all these countries are on different stages of their paths to value creation via the efficiency of sustainability engagement.</p>
</sec>
<sec><h3>Practical implications</h3>
<p>The results of this study may help compare sustainability engagement and understanding of the further directions of sustainable development in the banking sector in both the analysed and other countries, as well as in other institutions from other sectors. These results may be important for the decision-makers in determining the actions focused on improving efficiency on the way to value creation.</p>
</sec>
<sec><h3>Originality/value</h3>
<p>Since only a limited number of studies examine the efficiency of sustainability engagement, especially in CEE countries, little is known about value creation, understood as the efficient use of the resources and activities concerning sustainability. This paper contributes to filling in this gap. It also proposes an alternative approach, analysing the relationship between sustainability engagement and value creation based on efficiency rather than on the direct impact on financial results giving ambiguous results. This approach may be extended to different sectors and other countries.</p>
</sec>
</abstract>

Poznan University of Economics and Business

The Efficiency of Sustainability Engagement Reported by Banks in Poland, Croatia and Romania

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Journal of Intercultural Management

 The Journal of Intercultural Management (JOIM) focuses on issues related to the management of global enterprises, both in a practical and theoretical context.  The recent development of corporate globalization has brought to the fore the importance of intercultural management. Cultural backgrounds have been a huge game changer in the communication between people of different cultures both on a national and organizational level. Together with verbal communication, the underlying values and norms have always been an important element in international management practices. Often these issues are not fully appreciated and therefore there is a need for corporate leaders and managers to be informed about and to remain up-to-date with differences in language, behaviour, attitude and cultrure in order to fully utilize the advantages brought about by diversity. It is this intercultural intelligence which leads to tolerance and empathy between people of which is necessary for a harmonious working environment between employers and colleagues with varying beliefs and values.  The Journal of Intercultural Management analyzes intercultural management issues brought about by different cultural components. Other areas this journal include: international business strategy, risk management, human resource management and organizational behaviour.  A strict and thorough expert/peer review process precedes the publication of any article in this journal, with the review process taking anywhere from four to eight weeks. Editors subsequently inform the author(s) of their article review process and the manuscript may either be accepted for publication or rejected, depending on the outcome of the evaluation. Author(s) of an accepted paper is/are invited to submit their final manuscript which is then published in the Journal after all changes and requirements have been fulfilled. They are also invited to give a paper presentation of their work at conferences on 'Intercultural Management'.   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 