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This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.

This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri Lanka for the period from 2011 to 2018. Firm size, growth opportunity, profitability and firm age are considered significant determinants of IR disclosure, while their consequences are measured in terms of share price, Tobin’s Q, return on assets and return on equity. The authors used the results of the correlation and panel regression analyses to draw this study’s conclusions.

This study finds that firm size and age are the significant determinants of IR disclosure, which is consistent with this study’s expectations. Considering the consequences of IR disclosure, only share price and Tobin’s Q show significant results as per the panel regression analyses.

The findings of this study would be useful in the decision-making processes of existing and prospective investors, regulators, policymakers and society at large. Further, the findings of this study communicate the benefits of this new reporting paradigm in shaping their disclosures in the annual corporate reporting process.

Although existing studies attempted to examine the determinants of IR disclosure and its consequences as isolated studies, this study provides new insights by merging these two aspects into a single study and consider several determinants and consequences as well.

The purpose of this chapter was to explore how the values of higher education institutions, and ultimately society, are conveyed through the curriculum of an institution. The arguments for focusing on a liberal education grounded in critical thinking are highlighted and then compared to the growing trend of occupational education being the central focus of a college education. The need to understand populist thinking in particular is aligned with the social responsibility that educational institutions carry in their charters. This means that the students and parents who pay tuition for their education want something to show for their investment, namely a level of compensation and employment that is perceived to be correlated with the expense of the degree. The competing views of education and training are then considered in a global context, noting the interconnectedness of the intellectual and business community around the globe. This chapter concludes by highlighting the importance of education and its impact on cultural understanding and engagement as a value, especially calling upon public policymakers to keep higher education leaders in check as they develop plans and expectations for their institutions.

In line with the stimulus overload theory, this study seeks a comprehensive understanding of tourism crowding by examining residents’ perceived tourism crowding and their corresponding avoidance and approach reactions through sustainable tourism. In addition, the study aims to investigate whether residents’ proenvironmental behavior moderates’ tourism’s negative impacts on the local ecosystem, delving into its potential mitigating role.

Using purposive sampling, the authors engaged residents associated with government and nongovernment organizations, universities, colleges and schools, as well as individuals from the business sector encompassing hotels, restaurants and cafeterias, markets and dedicated social activists actively involved in community affairs.

The analysis, conducted on 920 questionnaires using structural equation modeling, demonstrates that tourism crowding exhibits a negative correlation with sustainable tourism and approach reactions but a positive correlation with avoidance reactions. Furthermore, the moderation analysis suggests that as residents’ proenvironmental behavior improves, the detrimental effect of tourism crowding on sustainable tourism diminishes.

The study presents numerous implications for policymakers and the tourism industry, emphasizing the need to comprehend residents’ perceptions of tourism crowding and sustainable tourism. It underscores the importance of engaging residents in the tourism process to achieve sustainability goals.

The novel theoretical contribution lies in applying the stimulus overload theory to examine tourism crowding and sustainable tourism, specifically from the residents’ perspectives.

本研究根据刺激超负荷理论, 通过考察旅游地居民在整个可持续旅游过程中对旅游拥挤的感知以及他们的相应回避和接近反应, 寻求对旅游拥挤的全面了解。此外, 本研究旨在调查旅游地居民的环保行为是否可以缓和旅游对当地生态系统造成的负面影响, 并深入探讨潜在缓解作用。

我们采用目的性抽样方法, 邀请了与政府和非政府组织、大学、学院和学校有关联的旅游地居民, 来自商业领域（包括HORECA“酒店、餐馆和自助餐厅”和市场）的个人, 以及积极参与社区事务的专职社会活动家。

本研究采用结构方程模型（SEM）对920份调查问卷进行分析, 结果表明旅游拥挤与可持续旅游和接近反应呈负相关, 而与回避反应呈正相关。此外, 缓和分析表明, 随着旅游地居民环保行为的改善, 旅游拥挤对可持续旅游的不利影响呈现减弱。

本研究为决策者和旅游业提供了许多启示, 强调需要了解旅游地居民对旅游拥挤和可持续旅游的感知, 亦强调了让旅游地居民参与旅游过程的重要性, 以确保实现可持续发展目标。

本研究贡献了新颖的理论, 应用刺激超负荷理论考察旅游拥挤和可持续旅游, 特别是从旅游地居民角度进行考察。

Este estudio busca una comprensión global de la masificación turística mediante el examen de la masificación turística percibida por los residentes y sus correspondientes reacciones de aproximación y evitación a través del turismo sostenible, en el marco de la teoría de la sobrecarga de estímulos. Además, el estudio investiga si el comportamiento proambiental de los residentes modera los impactos negativos del turismo en el ecosistema local, profundizando en su potencial papel mitigador.

Utilizando un muestreo intencional o por juicio, se recogieron datos de residentes vinculados a organizaciones gubernamentales y no gubernamentales, universidades, institutos y escuelas, así como a personas del sector empresarial que engloba hoteles, restaurantes y cafeterías, mercados y activistas sociales que participan activamente en asuntos comunitarios.

El análisis de 920 cuestionarios mediante un modelo de ecuaciones estructurales demuestra que la masificación turística presenta una correlación negativa con el turismo sostenible y las reacciones de aproximación, pero una correlación positiva con las reacciones de evitación. Además, el análisis de moderación sugiere que a medida que mejora el comportamiento proambiental de los residentes, disminuye el impacto negativo de la masificación turística sobre el turismo sostenible.

El estudio presenta numerosas implicaciones para los responsables políticos y la industria turística, destacando la necesidad de comprender las percepciones de los residentes sobre la masificación turística y el turismo sostenible. Se subraya la importancia de implicar a los residentes en el proceso turístico para alcanzar objetivos de sostenibilidad.

La novedosa aportación teórica radica en la aplicación de la teoría de la sobrecarga de estímulos para examinar la masificación turística y el turismo sostenible, específicamente desde la perspectiva de los residentes.

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

Due to the environmental concerns in our society, governments are moving towards green purchasing. However, public sector organizations have substantial internal problems. By using a theory of natural resource-based view, this study aimed to analyse the influence of leadership styles and innovation capabilities on green purchasing in the public sector organizations of a developing economy.

Data was collected from 199 purchasing professionals of public sector organizations, and hypotheses were tested through a quantitative method using partial least square-structural equation modelling with the help of SmartPLS version 4 to validate the measurement model.

This study identified that transformational leadership and delegation style of leadership have a significant and positive effect on innovation capability and green purchasing. Similarly, innovation capability mediates the relationship between leadership styles and green purchasing. However, transformational leadership found a more substantial effect on innovation capability and green purchasing than the delegation leadership style.

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, addressing the important issues of how leadership styles and innovative capabilities (IC) can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Results provide insight into the role of leadership styles in green purchasing and innovation capabilities in public sector organizations. Thus, it addresses how leadership styles and IC can improve green culture, specifically green purchasing, to enhance ecological sustainability.

Digitalization accelerates the need of tourism and hospitality ecosystems to reframe business models in line with a data-driven orientation that can foster value creation and innovation. Since the question of data-driven business models (DDBMs) in hospitality remains underexplored, this paper aims at (1) revealing the key dimensions of the data-driven redefinition of business models in smart hospitality ecosystems and (2) conceptualizing the key drivers underlying the emergence of innovation in these ecosystems.

The empirical research is based on semi-structured interviews collected from a sample of hospitality managers, employed in three different accommodation services, i.e. hotels, bed and breakfast (B&Bs) and guesthouses, to explore data-driven strategies and practices employed on site.

The findings allow to devise a conceptual framework that classifies the enabling dimensions of DDBMs in smart hospitality ecosystems. Here, the centrality of strategy conducive to the development of data-driven innovation is stressed.

The study thus developed a conceptual framework that will serve as a tool to examine the impact of digitalization in other service industries. This study will also be useful for small and medium-sized enterprises (SMEs) managers, who seek to understand the possibilities data-driven management strategies offer in view of stimulating innovation in the managers' companies.

The paper reinterprets value creation practices in business models through the lens of data-driven approaches. In this way, this paper offers a new (conceptual and empirical) perspective to investigate how the hospitality sector at large can use the massive amounts of data available to foster innovation in the sector.

The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting.

To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science.

Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks.

Considering the novelty of the research field, the collection of analysed studies was very limited. Moreover, grey literature was not incorporated into the research. In addition, only two sources of data were considered.

This study includes different implications regarding sustainability reporting in public–private hybrids, emphasizing transparency, accountability and the need for further research and adoption of external assurance.

Because of the novelty of the research field, this is the first study to focus on literature that addresses the relationship between sustainability reporting and public–private entities. Furthermore, using a structured literature review has provided a profound view of the published literature.