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This paper explores the relationship between gender diversity on corporate boards and the accuracy of analysts’ earnings forecasts. The study focuses on gender-diverse boards as effective monitors, which are expected to influence corporate disclosures, reducing information asymmetry positively and improving forecast accuracy. The unique context of India’s gender quota policy on corporate boards and its relatively weak corporate governance structure offers an ideal setting to investigate this relationship.

The study utilises the generalised method of moments dynamic panel regression to address this research objective, analysing data from 217 Indian firms listed on the National Stock Exchange from 2014 to 2019.

The findings reveal that greater gender diversity on corporate boards positively impacts forecast accuracy. Specifically, having more women directors on the board enhances forecast accuracy, with a critical mass of women directors (more than one woman) further amplifying this effect. The study also shows that independent women directors significantly improve forecast accuracy, whereas grey women directors (those with family connections or non-independent roles) negatively affect it.

This study contributes significantly in two key aspects. Firstly, it sheds light on the value of women directors on boards in a country where women’s representation is mandated. Secondly, the research highlights the crucial role of independent women directors in ensuring robust financial oversight, particularly in an emerging economy.

The purpose of this paper is to shed more light on the motivations for environmental, social and governance (ESG) risk management by agri-food companies and the neutralization techniques used to legitimize the measures taken in this area.

Based on an analysis of the sustainability reporting of 135 companies, this study shows the interdependence between the main motivations for ESG risk management and the neutralization techniques used in disclosing information about their exposure to threats or negative events that could damage their image.

The results of the study allow us to understand the four main complementary neutralization techniques used to obfuscate the negative consequences of risks related to agri-food activities: mitigating ESG threats, addressing global risks through corporate leadership, taking advantage of sustainability trends and turning risks into opportunities.

Managers can use the results of this paper to identify the best management approaches to take ESG risks into account more substantially in their company.

Ultimately, this study is important to improve the practices of agri-food companies and therefore their social legitimacy.

The examination of these neutralization techniques and their underlying motivations makes important contributions to the emerging literature on ESG risk management. The study also contributes to research on the disclosure of negative information that can damage a company’s reputation and on the strategies that companies use to promote the social acceptability of their activities.

To argue current calls to address grand challenges like income inequality are unlikely to succeed until the academy acknowledges how accounting is constitutive of these problems. We demonstrate how accounting is part of the problem because of its adherence to a legal model of the corporation erected on false suppositions.

Using multiple disciplines, e.g. history, economics, law and philosophy, pertaining to the nature of the corporate form, we present a logical argument that the official telos of accounting obstructs any fruitful effort to address grand challenges.

The global legal concept governing corporations (an aggregate of members) makes corporations a major cause of the grand challenges humans face. Adherence to a legal theory of the corporation leads accounting policy to rationalize income and wealth inequality by subsuming the legal powers of corporations to expropriate wealth into a singular maximand labeled “earnings.”

Though accounting is essentially “of” law, scholarly efforts to understand accounting’s social role are based on an information metaphor. We provide reasons for skepticism of any efforts addressing grand challenges until accounting acknowledges the legal nature of its social role as a regulator of business conduct. There are no accounting solutions to grand challenges without acknowledging how the accepted legal nature of the corporate form makes the corporation the cause of the grand challenges we face.

This paper aims to examine cases and incidents of workplace sexual harassment and propose policy measures to prevent and handle them in the Nepalese context.

It is based on document analysis and a survey. It raises two research questions and to address them, legal cases were analysed and a field survey was undertaken to collect the responses of female employees.

Sexual harassment is a serious and prevalent issue for female employees in Nepal. Sexual abuse, teasing and touching bodies are common forms of sexual harassment observed in Nepalese workplaces. Male colleagues, managers and clients/customers are accused as the main perpetrators. Some female employees are harassed through the use of social media including the internet, Facebook, Viber messaging, text messages and phone calls. At the organisational level, low employment opportunities, female employees’ involvement in informal sector work and less choice for them to shift jobs in the market are the major reasons for what is happening at workplaces for female employees.

This paper excludes harassment cases of male employees. The nature and gravity of harassment issues and impacts vary across countries; thus, it is difficult to generalise the results of this research across countries.

This research could be an eye-opener for policymakers, managers and researchers to engage proactively and intensively in diagnosing and curing sexual harassment incidents in workplaces.

This paper provides evidence of sexual harassment cases and some policy measures to prevent and handle such problems at work. These measures can raise awareness among organisations and employees about the rights of women and the detrimental effects of sexual harassment.

This paper aims to investigate whether gender-diverse boards and top management teams (TMTs) reduce undesirable environmental social governance (ESG) behavior and whether a critical mass of women in leadership is necessary to influence this outcome. In addition, the authors study whether differences in the levels of national commitment to gender-equality policies affect the effectiveness of gender-diverse boards and management in curbing ESG misconduct.

This study examines the role of women directors and women executives in ESG misconduct using a European sample of analysis of 2,994 firm-year observations from 2015 to 2020.

The authors find that gender diversity effectively prevents ESG misconduct only in countries with strong national policies supporting gender equality. Specifically, women directors and executives significantly reduce ESG misconduct in these countries, demonstrating the complementary role of gender diversity and national equality policies. In addition, female chief executive officers are more likely to curb negative ESG practices in firms operating within gender-equal corporate environments, noting that female chief executive officers are not effective in reducing irresponsible ESG behavior when they are not supported by a critical mass of women directors or executives.

This paper finds novel evidence that the influence of female representation on ESG misconduct is not linear but conditional on the level of female proportion; women in the minority (usually under 3) can scarcely influence group decisions because their specific female attributes are only evident when the visibility and legitimacy of the female group are high enough. Firms led by female chief executive officers seem to reduce ESG misconduct, especially when their chief suites are above a critical threshold. But queen bee female chief executive officers are not effective in reducing adverse ESG activity if their boards and TMTs are not gender diverse; the joint effect of women in different hierarchical positions contributes to decreasing ESG failures.

These findings are useful for policymakers because they show that although there is growing social concern about business gender equality and increasing regulatory efforts through soft/hard gender quotas, stakeholders will not completely benefit from firm gender diversity without national support for gender equality.

This study contributes to the sustainable development literature by examining the direct effects of gender diversity at multiple levels of a firm’s hierarchy (chief suite, board, TMTs), as well as addressing the gap between firm gender diversity and national gender equality policies as mechanisms to reduce ESG misconduct. It also explores the queen bee phenomenon, noting that female leaders in non-diverse organizations often adapt their leadership style to align with masculine corporate cultures.

Family farms, in which business and family life are intricately interwoven, offer an interesting context for better understanding the interdependence between the family and business system. Many family farms struggle to survive, and the succession process is a key period in which the low returns on investment become evident but also the emotional attachment of the family to the farm and the willingness to transfer the business to the next generation. We take the perspective of non-succeeding siblings since they are crucial for a successful succession but their role and position in this process is far from clear. This study will help to increase our knowledge of how fairness is perceived by non-successors and of the impact of perceived (in)justice on the family business system.

To analyze the effect on sibling relationships of an unequal outcome of the succession process, we choose the family farm context. We used interview data from multiple family members from several family farms in the Netherlands in different stages of succession. We utilized a framework based on justice theory to analyze perceptions of fairness among non-succeeding siblings. The central research question for this study is as follows: How do non-succeeding siblings perceive justice with regard to family firm succession?

The acceptance of the outcomes of the succession process by non-succeeding siblings is influenced by their perception of the fairness of the process itself and decisions made by the incumbent and successor with regard to these outcomes. It seems that stakeholders who occupy multiple roles with conflicting justice perspectives handle these contradictions with the help of an overarching goal—in this study, preserving the continuity of the family farm—and by prioritizing and adjusting the justice perspectives accordingly. The findings further show that both distributive justice and procedural justice are important and interact with each other.

Our study contributes to the literature by applying the theoretical framework of distributive and procedural justice to the context of family farm succession. This helps us to understand the position of non-succeeding siblings and their role and position in the succession process, which is important because sibling relationships have a significant impact on family harmony, with potential consequences for the business as well.

The purpose of this paper is to bring clarity to the concept of piercing the veil of incorporation in Mauritius. This will allow students, researchers, academics and practitioners to engage further in research on the topic of incorporation of companies.

To conduct the study, the doctrinal legal research approach will be used. The inquiry will examine the numerous laws and case laws that permit the lifting of the corporate veil, so exposing the agents of the corporation to accountability on both a criminal and civil level. A comparison of Mauritius and the UK legal systems will be conducted to assess the efficacy of the former.

There are significant loopholes in the legislative framework of Mauritius regarding various corporate offences that are highly encouraged because of the limited circumstances under which courts may lift the corporate veil. There is a need for specific legislation to be enacted by Parliament to address these specific offences. Inspiration should be drawn from the UK’s robust legislative framework on the matter.

Literature on the subject in Mauritius deals mostly with factual information on the doctrine of separate legal personality and the various exceptions under which the veil of incorporation may be lifted. However, there is a scarcity of research on the various fraudulent activities and their implications on the company that go unnoticed and unpunished because of loopholes in the legal framework. This paper attempts to fill this important gap.

The organizational role of diversity management officers (DMO) is intertwined with the human resource (HR) profession and practices. Nonetheless, DMO ideologies, perspectives and challenges from the perspective of strategic human resource partnership have not been adequately addressed. This study aimed to explore the strategic role of DMOs using the comprehensive scholarly research on strategic HR partnerships. We suggest that DMOs’ limited success in promoting diversity may be due to a lack of strategic positioning of their role.

In-depth, semi-structured interviews with 22 DMOs and HR practitioners were used to examine their day-to-day activities and interactions between their diversity-management and HR roles.

The findings indicate that DMOs direct their attention to diversity initiatives that address the personal needs and challenges of socially diverse employees and their managers. Thus, most DMOs operate on an administrative rather than a more strategic and transformational level, which also reflects their organization’s perspective on diversity.

The study was conducted using a medium-sized sample of practitioners in the Israeli business sector. This study focused on practitioners’ descriptions of their daily roles and did not include other organizational stakeholders, such as managers and employees.

According to the findings, the DMO role lacks strategic positioning. To better implement and promote diversity initiatives, DMOs should increase their strategic influence. Based on the strategic HR framework, we suggest four distinct roles that will enhance DMOs’ strategic positioning. We recommend practical improvements in DMOs’ practices and academic education, as well as training for practitioners.

This study adds to the scholarly understanding of DMOs and suggests a strategic framework for implementing organizational diversity.

This study aims to investigate suspects underlying motivations to resist cooperation during investigative interviews. The authors propose a tripartite framework (i.e. concerns for identity, relational and instrumental reasons) for understanding motivations to resist, tested through three qualitative studies.

The authors coded semi-structured debriefs about investigators’ experiences with communicative resistance throughout their careers (n = 40; Study 1), with particularly resistant suspects (n = 18; Study 2) and with both investigators and their suspects (n = 11; Study 3). Coders identified examples illustrative of subcategories within the framework.

The authors found that both investigators and suspects cite various motivations to resist. The participants also highlighted the importance of considering these motivations when devising how to mitigate resistance within an investigative interview.

This research examines the understudied topic of communicative resistance and begins to examine motivations that might underlie the phenomenon. Eliciting and understanding suspects’ resistance motivations should be an important component of mitigating resistance using a rapport-based model.

The purpose of this study was to investigate the roles of employee experience and top management commitment in the relationship between human resource (HR) records management culture and HR records privacy control in organisations in Ghana.

Structural equation modelling was used in analysing the data. Following the specification of the model, three main types of analyses were carried out. They were reflective measurement model analyses to test reliability and validity; formative measurement model analyses to test redundancy, collinearity, significance and relevance of the lower-order constructs; and structural model analyses to ascertain the explanatory and predictive powers of the model, significance of the hypotheses and their effect sizes.

The study confirmed that communication, privacy awareness and training and risk assessment are dimensions of HR records management culture. Concerning the hypotheses, it was established that HR records management culture is related to HR records privacy control. Also, the study showed that employee experience positively moderated the relationship HR records management culture has with HR records privacy control. However, top management commitment negatively moderated the relationship HR records management culture has with HR records privacy control.

Organisations committed to the privacy control of HR records need to ensure the retention of their employees, as the longer they stay with the organisation, the more they embody the HR records management culture which improves the privacy control of HR records. For top management commitment, it should be restricted to providing strategic direction for HR records privacy control, as the day-to-day influence of top management commitment on the HR records management culture does not improve the privacy control of HR records.

This study demonstrates that communication, privacy awareness and training and risk assessment are dimensions of HR record management culture. Also, the extent of employee experience and top management commitment required in the relationship between HR records management culture and HR records privacy control is revealed.