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This chapter describes the possibilities for fusing ethnography and evaluation to transform educational inquiry and educational entities (programs, systems, and policies). The central question explored is, how do we best pursue work connecting evaluation and ethnography to fulfill our commitments to diversity, justice, and cultural responsiveness in educational spaces, to make tangible transformative change? With 40 years of literature on ethnography-evaluation connections as a foundation, this chapter describes three coalescing themes: transformative, intersectional, and comparative. These themes are proposed as valuable for guiding contemporary educational inquiry that serves social justice. The transformative theme denotes educational inquiry in which the researcher or evaluator ethically collects data, makes defensible interpretations, and facilitates social change in collaboration with others. Doing transformative work that meaningfully fuses ethnography and evaluation rests on essential factors like time, values engagement, collaboration, and self-work. The intersectional theme describes intersectionality as an evolving analytical framework that promotes social problem-solving and learning via investigating the significance of intersecting social identities in (a) how people's lives are shaped, (b) their access to power across circumstances, and (c) their everyday experiences of subordination and discrimination. Finally, the comparative theme refers to sensibilities and practices gleaned from the interdisciplinary and transnational field of comparative education, including developing comparative cultural understanding and analyzing complex systems in one's inquiry projects. Across themes, this chapter emphasizes positionality, responsibility, and theory-bridging to make sense of the uses of ethnographic concepts and practices in transformative evaluation work in educational spaces.

This book chapter briefly discusses the historical and cultural context of ethnography and evaluation as positioned in the United States and the opportunities made possible by merging techniques and methodology. By merging, methodological pluralism and increased responsiveness to cultural contexts are leveraged, and the critical relevance of engaging communities in evaluation processes is underlined. However, engaging with communities with marginalized backgrounds can present complicated power dynamics in practice that require the evaluator to rethink their role. Equity-centered research practices from the Equity-Centered Research Framework are linked to expound on the need for transforming the evaluator's role to shift and share power with communities throughout engagement. We expand on how transformative work also requires ongoing examinations of positionality in the evaluator role through the lens of relationships. Borrowing from ethnographic concepts, relational dimensions of positionality are conceptualized as alignment, temporality, and place. Each component is illustrated with details on how power dynamics may occur throughout community engagement as well as ways to manage and mitigate power differentials between the roles of the evaluator and community partners. We then offer three broad evaluator practices to support transformation: (a) identify positionality, (b) embed into everyday practice, and (c) negotiate in collaborations with communities. With these practices, we reflect on critical questions and position communities as critical learning partners to promote actions to mitigate and manage ongoing power dynamics. We close this chapter with our experiences interrogating positionality to illustrate distinct burdens and insights as evaluators of color.

The materiality principle is one of the top trends in sustainability reporting globally. Stakeholders have focused on the principle of materiality because of its vital importance in the context of sustainability. Materiality serves as a content-selection principle for determining the most significant sustainability matters to be included in sustainability reports. This has made reports more relevant for various stakeholders. Using the resource-based view and stakeholder theory, this paper aims to examine and uncover the antecedents and outcome of materiality disclosure in sustainability reporting.

To measure the extent of materiality disclosure, a content analysis was performed on the corporate reports of the largest listed companies in Malaysia. The relationships among the variables under investigation were examined using the partial least squares structural equation modelling technique.

While the results show that board activity, board independence and board size play significant roles as antecedents of materiality disclosure, this is not so with nationality diversity and gender diversity. In addition, the results have shown that the outcome of materiality disclosure is not significantly linked to corporate financial performance. The results show that normative stakeholder considerations are the primary motivating factor behind corporate sustainability reporting in Malaysia.

These results are of great interest to regulators, stakeholders, investors and companies alike. Enhancing materiality disclosure in sustainability reports can help in the transition to sustainable development and the successful achievement of the United Nations sustainable development goals.

To the best of the authors’ knowledge, this is the first empirical study to examine the interplay between board diversity and materiality disclosure, along with their connections to corporate financial performance.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

The study aims to build upon the Resource-based view of the firm (RBV) and Dynamic Capability Theory (DCT) to perform a meta-analysis on the eco-innovation/SMEs’ sustainable performance relationship.

Employing a psychometric meta-analytic approach with a random-effects model, the study examines a sample of 134,841 SMEs covering 99 studies and 233 study effects. Subgroup and meta-regression analysis were used to test the study`s hypotheses in Comprehensive Meta-Analysis (CMA) statistical software.

Results unveil that the average impact of eco-innovation on SMEs` sustainable performance is positively significant but moderate. Moreover, it was found that eco-process, eco-product, eco-organizational, and eco-marketing innovations positively influence SMEs’ sustainable performance, but the impact of eco-organizational innovation is the strongest. Findings further reveal that eco-innovation positively influences economic, social, and environmental performance, but its effect on social performance is the largest. Moreover, our findings reveal that contextual factors, including industry type, culture, industry intensity, global sustainable competitive index, and human development index, moderate the eco-innovation/SMEs’ sustainable performance relationship. Lastly, methodological factors, namely sampling technique, study type, and publication status, account for study-study variance.

Our findings imply that investing in eco-innovation is worthwhile for SMEs. Therefore, CEOs/managers of SMEs must adopt eco-innovation initiatives by establishing a sustainability vision, developing employee environmental development and training, building a stakeholder management system, and promoting employee engagement in sustainability activities.

The study develops a holistic conceptual framework to consolidate the distinct types of eco-innovation and their association with the sustainable performance of SMEs for the first time in this research stream, thereby resolving the anecdotal results and synthesizing the fragmented literature across culture, discipline, and contexts.

The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).

A corpus-informed analysis was conducted using survey data from 690 participants. Data were collected from participants’ responses to the question “please tell us about the impact of your overall experience”, which culminated in a combined corpus of 75,053 words.

Findings identified patterns of language clustered around the following frequently used word types, namely, confidence; influence; self-awareness; insight; and impact.

This in-depth qualitative evaluation of participants’ feedback has provided insight into how TLT can be applied to develop future health-care leaders. The extent to which learning has had a transformational impact at the individual level, in relation to their perceived ability to influence, holds promise for the wider impact of this group in relation to policy, practice and the promotion of clinical excellence in the future. However, the latter can only be ascertained by undertaking further realist evaluation and longitudinal study to understand the mechanisms by which transformational learning occurs and is successfully translated to influence in practice.

Previous research has expounded traditional leadership theories to guide the practice of health-care leadership development. The paper goes some way to demonstrate the impact of using the principles of TLT within health-care leadership development programmes. The approach taken by The Florence Nightingale Foundation has the potential to generate confident leaders who may be instrumental in creating positive changes across various clinical environments.

This article addresses the role of communication processes in the formulation and implementation of strategic planning. It seeks to delineate a structured approach to define the contents of strategic conversations among internal stakeholders, to achieve actionable outcomes.

This paper employs a theoretical approach, derived from Talcott Parsons’ AGIL framework, to conceptualize the contents of strategic conversations in a systematic way. Several examples are proposed to illustrate this framework.

Conversations among internal stakeholders in organizations, to be deemed strategic, should be orientated towards the formulation and implementation of priorities, procedures, prospective sensemaking and value patterns, as well as the media of interaction connecting them.

This paper offers original insights for practitioners and scholars aiming to comprehend strategic value in communication processes, thanks to Parson’s theoretical views, which have been seldom used in the strategic management literature. Our framework has the originality to offer a more comprehensive and systematic view of the topics making conversations strategic in organizations.