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This study aims to develop an understanding of strategies used by two major banks in Australia to manage reputation risk after court proceedings were initiated by the government for serious breaches of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.

The study is grounded in the corporate social responsibility (CSR) and image restoration literature. Thematic analysis of court proceedings, banks’ annual report suites (which include sustainability reports) and media reports was undertaken using the conceptual framework of reputation risk management (RRM).

A major new strategy of image restoration – defiance – emerged. It is contended that the existing RRM framework needs to be refined. Similarly, in the reducing effectiveness strategy, two new sub-strategies need to be included: refusal to acknowledge an incident as reputational damage and acceptance of the statutory penalty without legally challenging it. The banks also used traditional strategies of the RRM framework, such as reducing effectiveness by minimisation, bolstering, corrective action and mortification.

Trustworthiness and confidence are at the core of modern banking. Banks use CSR disclosures as the principal means for image restoration. The present paper explores the link between extant CSR literature and RRM.

This study aims to investigate the intricate relations between self-regulated learning, life-long learning and academic self-efficacy, while also evaluating the mediating influence of future time orientation.

Utilizing a cross-sectional research design, data were amassed from 2,943 Romanian secondary school students in 11th and 12th grades via structured questionnaires: the self-regulated learning questionnaire, the academic self-efficacy scale, the future orientation scale derived from the Zimbardo time perspective inventory (ZTPI) and the lifelong learning scale.

The findings corroborate that self-regulated learning and academic self-efficacy when mediated by future time orientation, bolster life-long learning.

These results indicate that enhancing comprehension of future time orientation within the educational framework could potentially boost life-long learning.

This work is an original contribution, synthesizing existing literature, empirical findings and theoretical frameworks to advance our understanding of the multifaceted relationships shaping individuals' learning journey throughout their lives. Our focus on the mediating influence of future orientation adds a novel dimension to understanding the mechanisms through which individuals actively engage in learning throughout their lives.

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these labels follows, highlighting how the gifted underachievement (GUA) label emerges through the negation of “giftedness.” Subsequently, I explore the concept of GUA and its negative connotations, stemming from the positive valuation inherent in the term “giftedness” and its implications for what is considered “normal.” This chapter also reviews perspectives on shifting the focus away from the individual within the current paradigm of labeling giftedness and explores insights from systemic thinking and symbolic interactionism (SI). The conclusion underscores the necessity of a symbolic interactionist perspective to address the gaps in research on the labeling of giftedness and underachievement. Finally, I propose a generic definition that can be used in GUA research in the light of SI.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.

Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.

The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.

The research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.

This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.

Blockchain (BC) has recently gained attention from educational organizations as a reliable and trustworthy technology for storing crucial data. This study aims to explore the factors that influence the students’ intention to use BC to host an automated reward system that is based on objective criteria of students’ performance and activities. Predefined smart contracts would guarantee unbiased judgements and fair rewards.

A mixed method approach is used. Based on an iterative rounds of Delphi approach along with a comprehensive literature review, this research proposed an extended Unified Theory of Acceptance and Use of Technology model. The model hypotheses relate performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), perceived innovativeness (PI), trust (TR), perceived security and privacy (S&P), complexity (CX) and enjoyment (EN) to students behavioural intention to use the reward system. The study tests the hypotheses using survey data from 138 students who are familiar with BC technology and its applications. The data analysis is performed using partial least squares-structural equation modelling method.

The analysis revealed that PE, EE, PI, TR and EN positively affect students’ intention to use the BC rewarding system, while CX negatively impacts it. Conversely, FC and, interestingly, S&P, which showed a significant influence on trust, were found to be insignificant in influencing students’ intention to use the system.

This study significantly contributes to the educational technology field by addressing research gaps regarding the adoption and acceptance of BC technology in academia. Firstly, it proposes a basic form of a student reward system. Secondly, it introduces an empirically validated model of students’ adoption, pinpointing factors influencing their readiness to embrace a BC reward system and providing practical implementation insights.

This study aims to make a distinction between actualized and claimed affordances of blockchain by examining how a specified user group interprets and translates the actualized affordances from a known use context into their existing practices. This allows us to develop and advance the concept of affordances-in-practice as an enactment of action possibilities through practices in a specified use context.

We focus on the field of sustainable investment (SI) and its relation to emerging blockchain technologies in the pursuit of sustainable development goals (SDGs). We used a field study involving 29 interviews with SI practitioners and blockchain entrepreneurs in South Africa, supplemented with an analysis of 91 practitioner and industry documents.

Our findings show that when there is a lack of actual use cases in the field of SI, the claimed affordances of blockchain are subject to a sensemaking process, which considers how action possibilities can be enacted and transformed through practices and how institutional constraints and socio-cognitive barriers can determine the available action possibilities.

A notable limitation relates to the relative novelty and emerging status of blockchain. As affordances are based on available information and experience, this leaves room for claimed affordances. We discuss the implications of the interplay of the actualized and claimed affordances in blockchain applications in the field of SI.

We discuss the practical implications of addressing claimed affordances and field opacity in the SI field.

To the best of the authors’ knowledge, this is the first study to examine blockchain affordances for good in the context of achieving SDGs through SI. Our affordances-in-practice framework holds theoretical promise to pinpoint and explain how practices can shape action possibilities despite having difficulties in evaluating the underlying technological potentialities.

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.