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The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

The study aims to examine the entrepreneurial intentions (EIs) of tourism and hospitality (T&H) students in Ghana using the theory of planned behaviour (TPB). Specifically, the study examined the role of university support on students’ EIs and behaviour within the framework of TPB.

An online questionnaire was used to collect data from 929 T&H students from six universities in Ghana. Structural equation modelling using AMOS was used to test the stated hypotheses.

The results showed that perceived university support (PUS) played a key role in influencing students’ attitudes, subjective norms and behavioural controls towards their EIs. Furthermore, the EI of T&H students was also found to have influenced students’ entrepreneurial behaviours (EBs). All seven hypotheses were significant.

To increase the entrepreneurial drive of T&H students, universities and T&H educators need to provide support through strengthening experiential learning activities (guest speaker series, mentorship sessions, practicals and internships) to provide an avenue for students to be trained on risk management and failure recovery skills, develop positive attitudes and behaviours and learn from experts. Policymakers should also enact favourable laws to regulate business practices.

This is likely the first paper to address the issue of PUS for entrepreneurship amongst T&H students in the context of a developing country. Specifically, it addresses the role of universities and T&H educators in supporting T&H students to be entrepreneurs.

Supply chain collaboration is increasingly important in today’s competitive business environment. While prior research has acknowledged the role of relationships in facilitating collaboration, few studies have considered inter-personal and inter-organisational attributes simultaneously. This study addresses this gap by investigating these two levels of the manufacturer-supplier relationship in Vietnam’s fishery industry and their impacts on supply chain collaboration.

The study employed a quantitative approach. A questionnaire was distributed to 635 fishery manufacturers in Vietnam by the drop-and-collect method. EFA and CFA were used to assess the reliability and validity of the measurement model, while CB-SEM was employed for structural model assessment and hypothesis testing.

Supply chain collaboration encompasses incentive alignment, collaborative communication, decision synchronisation, and information sharing. All antecedents, including commitment, inter-organisational trust, reciprocity, and inter-personal trust, positively affect collaboration. Inter-personal trust positively influences the other antecedents, and inter-organisational trust enhances commitment. Furthermore, there are partial mediating effects among these relationship attributes. However, no significant moderating effect regarding firm size is observed.

The study extends the social exchange theory to encompass both inter-personal and inter-organisational relationship attributes. Additionally, it pioneers in investigating the interrelatedness of these antecedents. By addressing the research gap in the Vietnamese fishery supply chain, it offers valuable insights for both academics and practitioners, contributing to theoretical understanding and practical implications in supply chain collaboration.