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This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.

The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.

The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.

This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.

This research used a temporal approach to operationalize employee engagement, capturing subjective/objective time of the day and day of the week to analyze the dynamic patterns of employees’ daily/weekly well-being, basic needs satisfaction, and situational work motivation under the integrated framework of self-determination theory.

Multi-level data was collected using the survey structure outlined under the day reconstruction methodology (DRM) with samples of Canadian part-time working undergraduate students and full-time US corporate employees (1980 work episodes reported by 321 participants).

Multi-level confirmatory factorial analysis results supported the measurement invariance for within-person variables in all the working episodes across the US and Canada samples. Structural equation modeling path analysis results, using the within-person variables, captured the daily temporal patterns that employees’ well-being (vitality and positive affect), basic psychological needs (autonomy and relatedness), and situational autonomous motivation started at a high level and decreased with both subjective and objective time of the day. Negative affect showed asymmetric daily and weekly temporal patterns compared to positive affect. A few indirect paths were found, including one from the subjective time of the day to employee well-being (vitality and affect) via situational autonomous motivation and another one from the day of the week to vitality and positive affect via relatedness needs satisfaction and situational autonomous motivation.

The socio-cultural and business impacts of work scheduling practices and implications for theory-driven, evidence-based organizational development practices were discussed together with the research limitations.

Results on how the variations in self-regulation during the performance of different work tasks in a single work event help practitioners to connect repeated situational motivational change patterns to effective supervision. HR business partner can also utilize such findings to shape evidence-based practice to improve employee engagement.

This research is one of the few pioneer studies to look into how temporal factors, such as work scheduling, affect employees' well-being through the dynamic understanding of the mediated path model from time to employee well-being via psychological engagement conditions such as motivation and needs satisfaction.

Although existing research demonstrates that the health and wellbeing of prison staff is affected by many factors, the current academic evidence base for effective support is limited. The aim of this study was to explore the experiences of prison staff who had been involved in the Spark Inside Prison Staff Coaching Programme to understand the perceived benefits of this intervention.

An exploratory approach using in-depth semi-structured interviews with 17 staff who had experienced coaching was used.

Perceived benefits included personal and professional growth, a positive sense of self and improved relationships. A positive influence on health and wellbeing and staff retention was noted.

The research details the perceived benefits of coaching for prison staff and adds to the evidence base about what interventions can usefully support the health and wellbeing of correctional staff. The findings have implications for prisons as well as broader occupations who experience challenges with staff retention.

The aim of this research is to gain insight into the emotional impact and cognitive evaluations that these applications have on users from their own perspective.

Sentiment analysis methodology is used to analyze users’ comments and ratings, assess perceived benefits and determine the emotional impact these applications have on them.

The results suggest a benefit for happiness scholars, professionals, users and organizations focused on employee well-being and provide valuable insights into the evolving landscape of happiness applications. While the study relies on publicly available user data, it complements, but does not replace, market research or product evaluation conducted by app developers and companies.

Among the myriad channels disseminating the assumption that the good life is attainable through personal means and psychological know-how, smartphone applications have emerged as accessible, cost-effective and attractive tools to help users become happier and alleviate feelings of distress and discomfort.

Applying the Stimulus–Organism–Response (SOR) model, this study aims to explore how AI-driven stimuli (e.g. ChatGPT adoption in entrepreneurship and perceived AI competencies) stimulate individuals’ cognitive organisms (e.g. digital entrepreneurial opportunity exploration and exploitation), and how these individually, congruently, and incongruently trigger their behavioral responses (e.g. nascent digital start-up activities).

Utilizing a sample of 1326 MBA students in Vietnam with a stratified sampling approach, multiple linear regression and polynomial regression with response surface analysis were used to test hypotheses.

The findings reveal that ChatGPT adoption in entrepreneurship and perceived AI competencies have a positive and significant impact on individuals’ digital entrepreneurial opportunity exploration and exploitation, which in turn, positively affects nascent digital start-up activities. Moreover, the study also reports that digital entrepreneurial opportunity exploration and exploitation can be congruently combined with each other to trigger the effects of nascent digital start-up activities.

Some valuable recommendations based on the findings have been provided for practitioners and policymakers.

The study contributes to the academic landscape by validating the SOR model within the context of AI adoption and entrepreneurship. It emphasizes the sequential processes of stimulus, cognitive responses, and behavioral outcomes, shedding light on nuanced effects in the digital entrepreneurial landscape.

This study aims to develop an index to evaluate the extent to which key performance indicators (KPIs) align with the principles of integrated thinking.

Prior academic research, complemented by reporting and governance standards, is used to develop an index to gauge the extent to which KPIs take an integrated approach to performance evaluation. A mixed methods approach is adopted. A qualitative content analysis of organisations’ extra-financial reports is used to gain insights into the level of integrated thinking in performance evaluation structures using the index. Results are then calibrated using well-established integrated thinking proxies.

Ten indicators are identified, which point to an integrated approach to performance evaluation or the application of an underlying integrated thinking logic. The index is applied to a sample of companies from 2013 to 2021. The results point to companies increasingly incorporating integrated thinking into their KPIs. KPIs, which used to address only financial dimensions, are becoming more pluralistic and may be better described as “integrated performance indicators” (IPIs).

The index is applied to KPI disclosures of a sample of companies in a single jurisdiction only.

Those charged with governance and management can use the index to structure, implement and evaluate IPIs. Investors can use the index to gauge the operationalisation of integrated thinking. Assurance providers may find the index useful when conducting risk assessments, particularly given the increased focus on the assurance of extra-financial information.

Regulators can use the index for benchmarking organisations, compliance monitoring and identifying gaps between regulatory expectations and corporate behaviour. More broadly, the index could be used to promote alignment with sustainability frameworks and sustainable development goals at the national level.

This study outlines the dimensions of integrated thinking, which can be applied in the context of performance evaluation structures.

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on sustainability.

Qualitative methodology through the use of the netnography approach was adopted to evaluate the use of social media for sustainability communication by the Top 50 ASX companies. Content analysis of all company posts determined those with social and environmental content. A thematic analysis was performed using the global reporting initiative (GRI) framework to examine the nature of the reporting. The media richness framework was used to measure the communication potential of the social media platforms for sustainability communication.

The results indicated that the extent of sustainability posts on social media represented less than 20% of total social media posts. The nature of posts by the Top 50 ASX companies was higher on social issues than on environmental issues, which is contradictory to many previous studies. The study also found that while the social media platforms afforded high levels of media richness, most companies failed to exploit the platforms’ full potential to disseminate sustainability information.

This work provides both empirical and theoretical contributions to the ongoing debate concerning the use of social media for sustainability communication. The paper extends Lodhia et al.’s (2020) study of social media use for legitimation purposes and adapts Lodhia’s (2004) media richness framework to social media for sustainability reporting. It adds empirical insights into social media’s communication potential and value for communicating sustainability information.

The extent and nature to which organisations use social media to disclose their sustainability performance has significant practical implications for a variety of stakeholders. The results reveal to these stakeholders and the companies themselves the level of utilisation of social media along with the potential that can be harnessed. These results can potentially improve the quantity, timeliness and usability of sustainability reporting using social media platforms.

The study provides valuable evidence to increase understanding of the sustainability social media communication landscape, which organisations can potentially leverage to communicate their messages. Additionally, sustainability awareness is increased across various demographics by disseminating sustainability information to the wider public. This study will assist policy-setters in developing guidance for using social media for sustainability reporting.

This study extends existing literature, particularly the Lodhia et al. (2020) study, which has primarily focused on examining sustainability content in the media with limited exploration of the communication potential of social media platforms to communicate sustainability content.

Tracing the development of a parallel-engaged pedagogy of care that extended and adapted the critical and transformative pedagogies of Freire, De Sousa Santos and hooks to the South African context. The development of this transformative pedagogy addresses the local conditions of an architectural design studio at a postcolonial, post-Apartheid and post “Fees must Fall” protests South African university. This pedagogy used practice-based design research to build a more conscious, critical and careful design practice in both students and educators.

The pedagogy was developed through participatory action research, over five years, from 2019 to 2023 including two years of the COVID-19 pandemic. Parallel and active engagement of students and educators within a nurturing and caring environment evolved from year to year, through a conscious and critical reflection on the process. Student surveys, reflective essays and focus groups unearth the impact of the parallel-engaged pedagogy of care.

The parallel-engaged pedagogy of care was shown to support and scaffold students becoming more conscious, critical and careful in their design practices validating diverse lived experiences as generative for design and important for social justice and transformative equity.

The parallel-engaged pedagogy of care is part of a global shift to more transformative pedagogies that address student diversity and decoloniality.

Through dismantling traditional hierarchical teaching modes, the pedagogy is more student-led, agile and adaptable. Through centring and demonstrating care in the pedagogy, students are encouraged to develop both self-care and care in their design practice. This is especially critical in the South African context where the cultural capital of the institution, with its roots in colonial and Apartheid education differs from that of the majority of students of colour.

This article aims at presenting the concept of the Brazilian university’s third mission and its relevance for predicting teaching behavior. To that end, this article presents a conceptual model of that third mission in Brazil and how its relationship with stakeholders was built.

This is a conceptual article. The authors analyze the third mission and the Brazilian educational model to suggest predicting teaching behavior as a possibility to optimize the third mission in higher education institutions.

The Brazilian third mission is related to civilian participation, John Dewey’s democratic education management, Paulo Freire’s transformative education, Triple-Helix and the knowledge ecology. This association enables insight into the relevance of the third mission and into the need for professors’ participation.

Revealing the factors of behavior prediction to perform the third mission is the first mission of the theory of planned behavior. Based on these data, the theory suggests interventions without changing teaching behavior. This possibility might increase the adherence of the professor to activities related to the third mission.

This article contributes to studies on the development of the third mission and to the sharing of a conceptual model that is partially different from the European model, thus promoting broader results for stakeholders. The indications made here can lead to empirical studies to further approximate the higher education institutions and the various sectors of society. Moreover, there is room for investigations that aim at a conceptual convergence at the international level for the third mission, as it happens for teaching and researching.

Content analysis was used to measure corporate social responsibility (CSR) reporting. The ordinary least squares (OLS) regressions with robust standard errors are used to examine the relationships for a sample of 168 firm-year observations listed on the Palestine Exchange during 2018–2021. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings.

Based on 168 observations listed on the Palestine Exchange (PEX) between 2018 and 2021, this study examines the impact of women's representation on the CSR reporting of Palestinian firms' boards. Moreover, the moderating effect of ownership concentration on the relationship between BGD and CSR reporting is examined. In order to test the hypotheses, the author’s employ OLS regressions with robust standard errors. A logistic regression is also utilized as an alternative measurement for CSR quantity disclosure and to ensure the robustness of the author’s main findings.

The results reveal that Palestinian companies with more women on their boards have higher CSR practices and disclosure levels. In addition to the validity of agency, stakeholder and legitimacy theories, the findings show the relevance of gender socialization and critical mass theories in explaining the favorable influence of women's presentation on boards in promoting best practices among Palestinian firms, such as CSR disclosure.

The study contributes to the limited literature in the MENA and Arab region countries by examining the influence of BGD on CSR reporting in Palestine, an emerging economy characterized by highly political and economic instability. The study offers a novel contribution by examining the impact of BGD, on not only the CSR reporting quantity but also the reporting quality. However, the generalizability of the study is limited due to the small sample size.

The findings of the study may bring the issues of CSR disclosure and female representation on board of directors to the attention of Palestinian firms' board of directors and managers, investors, professional associations, policymakers and regulators. While listed firms are only required to provide general information that falls under the scope of CSR in their annual reports under the Palestinian code of corporate governance, women representation on boards of directors is not addressed.

This study adds to the very limited literature on the role of the BGD in promoting CSR reporting in the Middle Eastern and Arabic markets in general, and in the Palestinian context in particular. This paper not only investigates but also seeks to theorize this role.