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The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

The white nationalist project of establishing a racially homogeneous state out of the United States hinges on the pursuit of power through the fragmentation of national spaces along racial lines. In a shifting political context, prominent ideologue Jared Taylor perceives Joe Biden's 2020 electoral victory as an opportunity to further engage his audience. This chapter offers a discourse analysis of seven audiovisual productions published by Taylor on the online magazine American Renaissance between the 3 November 2020 presidential election and the 6 January 2021 Capitol Hill riot. Through a multidisciplinary approach encompassing political science, race studies and information science, this case study illuminates how white nationalism uses fragmentation as both an objective and an argument. A fracture of the information contract seeks to define extremism as a bastion of objective truth, countering perceived mainstream media bias. The electoral dynamics subsequently serve as a vehicle for reshaping political dynamics and recasting partisan divisions as racial polarisation. Ultimately, this narrative arc steers towards a new strategic orientation, redefining the contours of territorial fragmentation and the white nationalist agenda itself.

Critical studies within the economic and administrative sciences are increasingly paying attention to the way markets shift responsibility to consumers for societal and personal goals, referring to this process as consumer responsibilization. This article advances a new approach to responsibilization theory with the aim of overcoming some of its limitations.

A conceptual approach is used to critique dominant post-structural understandings of consumer responsibility and to advance alternative ways of thinking about responsibilization regimes that highlight the embodied and embedded experiences of responsible consumers.

The article suggests that responsible consumption is embodied and embedded within neoliberal social structures characterized by inherent tensions and will produce strained experiences rather than skilled and empowered neoliberal subjects. The authors underscore the need for an empirical focus on the adaptational responses of consumers to responsibilization processes. With a focus on the frictional relationship between the idealization pressures involved in responsibilization processes and the real-world consequences embodied in consumer experiences, the conceptual approach may provide new ways to advance the concept of responsibilization as a critique of neoliberal marketization.

While responsibilization theory has been gaining widespread attention, this is the first paper to critically examine its limitations and offer an embedded-embodied perspective on consumer responsibility.

Social identity theory describes how an individual’s behaviors and choices are influenced by social group membership, including those related to financial planning. Social group behavior can also be influenced by structural barriers. The primary cause of poverty at retirement stems from the lack of financial planning for retirement. Underprivileged populations tend to have limited access to resources thus, they have difficulty saving for retirement. This study aims to identify barriers to financial planning among underprivileged populations through the framework of the social identity theory.

This qualitative study examines key aspects of retirement planning among underprivileged populations using the social identity theory. Findings were based on 32 in-depth interviews with individuals from the Arab population in Israel.

Four central themes emerged from the interviews, detailing the motivations for financial planning for retirement: social identity, pension literacy, reliance on the national social security network and (lack of) trust in the state and the pension system.

By utilizing the social identity theory, this study identifies potential barriers retirement planning among people from underprivileged populations. Understanding these barriers is vital for policymakers globally, due to the expected increase in the rate of older adults in coming years. Lack of proper retirement planning can lead to an increased rate of poverty among older adults.

The current study seeks to explore the links between principal self-efficacy, openness to change, well-being, and transformational leadership. Specifically, we tested a mediated-effects model where principal self-efficacy and openness to change were treated as independent variables, well-being as mediator, and transformational leadership as dependent variable.

Survey data were collected from 351 principals employed in Turkish schools and analysed using confirmatory factor analysis and structural equation modelling.

The results suggested the direct empirical relationship of principal self-efficacy and openness to change with transformational leadership, and indirect through professional well-being.

Our study enriched our understanding of school leadership by elucidating the potential mechanisms that underpin the implementation of transformational leadership practices.

Using the theoretical lens of appraisal theory, this research aims to investigate the interrelationship between employees' organizational justice perceptions and counterproductive work behaviours (CWBs) through the mediation of negative emotions.

To this end, a sample comprised of 207 banking sector employees of Pakistan was utilized to test hypothesized relationships. The collected data were analyzed through the partial least structural equation modelling technique.

Results show that counterwork behaviours are influenced by distributive and procedural justice perceptions. The mediating effects of negative emotions were also statistically significant between procedural, interpersonal and informational justice perceptions and counterwork behaviours. No gender differences were found between distributive, interpersonal and informational justice perceptions and counterwork behaviours. However, the authors found that procedural justice perceptions of female employees are strongly related to CWBs as compared to male employees.

This research contributes to the existing organizational behaviour literature by empirically testing the hypothesized relationships using the theoretical lens of appraisal theory with advanced quantitative data analysis techniques.

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

This paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.

Using monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.

It provides new evidence on changes over time in monetary policy rules.

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial instruments. This paper systematically reviews the academic literature on the implementation effects of IFRS 9, providing a coherent picture of the state of the empirical literature on IFRS 9.

The study thrives on a systematic review approach by analyzing existing academic studies along the following three broad categories: adoption and implementation, impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps.

We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation challenges encountered. Also, we observe cross-country heterogeneity in reporting quality. Furthermore, contrary to pre-implementation expectations, we find improvement in risk management. This suggests that despite the complexities of the new regulatory standard on financial instruments, it appears to be more successful in achieving the intended objective of enhancing better market discipline and transparency rather than being a regulatory overreach.

As the literature on IFRS 9 is burgeoning, we provide state-of-the-art guidance and direction for researchers with a keen interest in the economic significance and implications of IFRS 9 adoption. The study identifies gaps in the literature that require further research, specifically, IFRS 9 adoption and firm’s hedging activities, IFRS 9 implications on non-financial firms. Lastly, existing studies are mostly focused on Europe and underscore the need for more research in under-researched jurisdictions, particularly in Asia and Africa. Also, to standard setters, policymakers and practitioners, we provide some insight to aid the formulation and application of standards.

Manufacturing firms must embrace smart technologies and develop complex leadership approaches to achieve sustainability. Using the dynamic capability theory, this paper aims to examine the influence of the adoption of industry 4.0 technologies (AT) and paradoxical leadership (PL) on corporate sustainable performance (CSP) of manufacturing small-medium enterprises (SMEs) in Malaysia. Moreover, organisational ambidexterity (OA) is a mediator and strategic flexibility (SF) is a moderator in the study.

The study is a cross-sectional, quantitative study design that collected 395 usable responses through a simple random sampling technique and a close-ended structured questionnaire. Structural equation modelling (SEM) procedures were followed to analyse the data.

The statistical outcome implies that the AT significantly influence CSP and OA and mediate with CSP in the presence of OA. Moreover, PL shows a significant impact on OA, is insignificant on CSP and mediates with OA and CSP. The authors found a significant association between OA and CSP; however, SF did not provide evidence of a moderate effect.

The findings of this study clarify the role that organisational capabilities (OA, AT, PL and SF) play in fostering sustainability. The authors suggest incorporating SMEs from different geographies in other sectors by applying diverse methodologies and relevant constructs.

The result injects new perspectives into policy, managerial and individual levels. Installing OA, AT, PL and SF makes SMEs sustainable.

The empirical validation of the influence of OA and AT on CSP and the interaction of PL and SF enriches the organisational and entrepreneurial literature.

This paper aims to examine the mediation effect of organizational learning on the link between human resource management (HRM) practices and organizational performance in some Big4 financial services companies.

The quantitative methodology was chosen for this research, using resource theory and knowledge-based approach to explain the relationship between latent variables. A sample of 403 HR employees and managers of the companies under study in France was selected in 2022. Structural equations modeling was used based on the Spss-Amos program to test the research hypotheses.

The results revealed that organizational learning played a mediating role between HRM practices (hiring, training, motivation and decision-making) and organizational performance and that learning enabled the performance of workers to improve and achieve competitive advantages in this field.

The sample was based on four international companies working in the field of financial services and consulting and providing their services within France, which may affect the generalisability of the results and limit them to the studied sector.

The contribution of the study is to improve the awareness of administrators, decision makers and company employees of the importance of organizational learning for companies, and to stimulate motivation to learn and exchange knowledge in a constructive way that enhances organizational performance. Working on organizational culture change through HRM-practices-based learning as an effective mechanism for organizational performance improvement is one implication. These practises influence cadres' attitudes toward their work, which improves their performance.

Working on organizational culture change through HRM-practices-based learning as an effective mechanism for organizational performance improvement is one implication. These practises influence cadres' attitudes toward their work, which improves their performance.

This study seeks to provide cadres and executives with an in-depth analysis of HRM and organizational learning, which, through its integration of these attributes, can contribute to the earning of knowledge-based competitive advantage and achieve superior and sustainable performance.