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Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

This final chapter of the book explores the impact of incentives on medical research. It focuses on the role of various stakeholders – academicians, journals, media, doctors, governments – in affecting scientific outcomes. It discusses common research methodologies and underlines that polluting factors such as incidental wrong findings, methodological problems, and proxy measurements are among the factors which can distort results. Stakeholder incentives, including publication bias, media sensationalism, researcher objectives, and conflicts of interest, within the pharmaceutical industry can complicate research integrity. This chapter concludes with some suggestions to improve the quality and reliability of medical research.

The purpose of this study was to examine how participants experienced and perceived an M.Ed. program that had a school-based design. In particular, the authors sought to understand: (1) how participants experienced being in a school-based cohort and (2) whether and how participants experienced the three designated tenets of the M.Ed. program: teacher inquiry, social justice and student engagement and motivation.

This qualitative study used semi-structured focus group interviews (n = 7) to examine teachers’ perceptions, using a constant comparative method (Corbin & Strauss, 2008) of open coding to analyze the data and determine emergent themes.

The findings indicate the design of this school-based M.Ed. program provided both social and academic benefits including strengthening teachers’ working relationships and their understanding of students outside their own classroom and a transfer from individual learning to organizational benefit. Teachers positively perceived the three tenets that guided the first year of the program, especially the ability to study social justice and student motivation in depth.

This study has implications for teacher education and retention as well as how boundary spanning roles in PDS schools can impact graduate students’ experiences in schools. Given the current teacher shortage concerns, it is important to understand how M.Ed. programs can be designed with teacher needs at the forefront so learning is relevant and rewarding, both to the individual and the school.

While there are many studies that examine the use of cohorts in education, particularly in doctoral programs, few, if any, studies examine a school-based cohort M.Ed. program for practicing teachers. This study also puts a unique spotlight on how boundary-spanning roles can benefit not only teacher candidates but also practicing teachers in their M.Ed. programs.