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The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This study aims to examine the role of libraries in stimulating access to information concerning environmental justice issues. This study also provides valuable insights into libraries’ contributions to addressing environmental justice concerns and informs strategies for maximizing their impact in this critical area.

In conducting this study the role of academic librarians at the Federal University of Technology Ikot Abasi, Akwa Ibom State, Nigeria, using a descriptive design and qualitative research method. The population for this study consists of academic librarians who were chosen due to their expertise in information access and their potential impact on environmental justice initiatives within the academic community. Data were collected through focus group discussions with the participating academic librarians.

The findings of this study underscore the critical role of addressing information disparities within the context of environmental justice, emphasizing the transformative potential of information access in empowering communities. The analysis reveals a consensus among respondents regarding the multifaceted role of librarians in addressing environmental justice. Librarians are perceived not only as information custodians but also as active contributors to community engagement, awareness and social change. This study identifies both challenges and opportunities for libraries to enhance awareness of environmental justice issues among their patrons. While existing resources related to environmental justice in the library’s collection are generally viewed positively, there is consensus among participants that there is room for improvement. Finally, this study acknowledges gaps in the current collection regarding information on environmental justice. It underscores the need for up-to-date multimedia resources focusing on local issues and representing diverse perspectives.

Collaboration with scholars from diverse fields such as environmental science, sociology and public policy could enrich the understanding of the complex intersections between information access, environmental justice and librarianship.

Librarians have a responsibility to promote information access and environmental justice by curating relevant resources, promoting information literacy, engaging with communities, advocating for change, addressing digital access and equity issues, fostering cultural competence and collaborating with other stakeholders.

This study presents a compelling and forward-thinking perspective that underscores the critical role of librarians in addressing environmental challenges and fostering social equity.

The purpose of this paper – the second of three – is to report the findings from a service user needs assessment in those who have contact with a local homelessness service in the North-West of England.

Data were collected using a semi-structured questionnaire that included a section exploring Adverse Childhood Experiences. Aggregated data from a total of 100 completed questionnaires were analysed to understand the nature and scope of those accessing the Homelessness and Vulnerable Adults Service (HVAS).

Homeless people accessing HVAS face a number of challenges, which reflect their upbringing and chaotic and complex lifestyles. Reports of multiple disadvantage, social isolation, physical and mental health problems were common among the cohort.

This was a small cohort study, and the authors accept that this may potentially limit the scope of the findings. Themes identified are, however, reflected in wider research and official data collection sources. Future research may seek to widen the data collection methods to offer a more representative cohort.

The provision of co-ordinated multi-agency support is essential to tackle health inequalities experienced by those who are homeless.

The complex issues often experienced by those who are homeless can further compound the impact of social exclusion on health and well-being. The reduction of statutory support and increased emphasis on self-reliance can further impact those people on the margins of society.

This study identifies how multiple deprivations and social isolation impacts upon health and well-being, further compounding a person’s ability and willingness to engage with services. It raises the question of the systems failure to respond effectively.

This paper intervenes in existing literature on entrepreneurship and inequalities by proposing a novel reframing of intersectionality as a threshold concept, an important idea that enables us to deepen and progress the understanding of complex subjectivities.

Drawing from education studies, intersectionality is explored through the five key features of threshold concepts: (1) transformative, (2) irreversible, (3) integrative, (4) bounded and (5) troublesome. We offer a set of reflection questions for what we call “doing intersectionality.”

We develop a metacritique of the way in which the concept of intersectionality has thus far been treated in feminist theory and applied in entrepreneurship studies – namely, as the culmination of thinking about difference and inequality, decoupled from its roots in collectivist analysis and Black and anti-racist feminism. The paper invites scholars of entrepreneurial inequalities to both engage and look beyond an intersectional lens to better elucidate the range of historically emergent social hierarchies and systems of power that shape their phenomena of interest.

Through reframing intersectionality as a threshold concept, this paper challenges entrepreneurship researchers to view intersectionality as a foundational starting point for the conceptualisation of complex interactions of social structures, and the structural inequality and power relationships present within their research, rather than a destination.