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This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

Work engagement denotes to a state of positive and affective motivation of elevated power joined with high educational levels and a great concentration on occupation and it is negatively affected by psychological problems. This study aims to assess the stress and work engagement among Palestinian nurses working in intensive care units.

A cross-sectional design was adopted. A convenience sample consisting of 225 intensive care nurses from governmental hospitals was recruited to participate. Data collection used the Nursing Stress Scale and Utrecht Work Engagement Scale-9, and demographic data were used to gather data throughout the period from February 10 to March 30, 2023.

Findings demonstrated that nurses’ stress levels were high (M = 105.9 ± standard deviation [SD] = 11.91). Concerning work engagement, the nurses endorsed moderate work engagement levels with a mean of 3.7 (SD = 0.4). Regarding work engagement subscales, the mean of vigor was 3.7 (0.6), dedication with a mean of 3.7 (0.6) and absorption with a mean of 3.7 (0.6). Also, the findings showed that stress, gender and monthly income were predictors of work engagement (p < 0.05).

Despite the significant results, this study had the following limitations: the design was cross-sectional, which limits the ability to explore the cause and effect of the study variables, thus longitudinal studies are recommended. In addition, the study adopted a self-reported questionnaire based on participants’ understanding, culture and work context which could influence their responses.

The intensive care nurses had high stress levels and moderate work engagement. Stress, gender and monthly income were predictors of the work engagement. Thus, interventions should be encouraged to minimize stress, which has a significant influence on work engagement.

This paper aims to explore the factors that contribute to inclusive leadership (IL) through the lens of leaders and further segregate these factors into four levels to highlight the attributes required at each level in an inclusive leader’s growth journey.

This study adopts a qualitative research method comprising 31 in-depth interviews with managers across various domains to comprehend their views on traits of an inclusive leader.

This paper provides valuable insights into the vital characteristics of an inclusive leader. The study demonstrates that an inclusive leader’s journey moves from tolerance to acceptance, value, and finally celebration. Leaders need to continuously work on their awareness, efforts, accommodation, openness and cultural intelligence to become truly inclusive. Leaders who appreciate diversity and embrace inclusion create a workplace that impacts employees positively and subsequently influences engagement, performance and productivity of the workforce.

This study will promote awareness and understanding amongst practitioners about critical attributes of inclusive leaders and how organizations can facilitate leaders’ journey in becoming truly inclusive leaders.

To the best of the authors’ knowledge, this study is the first attempt to explore the conceptualization of IL through various levels of inclusion (tolerance, acceptance, value and celebration) leading to maturity and growth as an inclusive leader.