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This integrative review was conducted to provide an overview of existing research on digital (in)equity and the digital divide in developed countries.

We searched academic and grey literature to identify relevant papers. From 8464 academic articles and 183 grey literature, after two levels of screening, 31 articles and 54 documents were selected, respectively. A thematic analysis was conducted following the steps suggested by Braun and Clarke and results were reported following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines.

The results showed that most articles and papers were either from Europe or North America. Studies used a range of research methods, including quantitative, qualitative and mixed methods. The results demonstrated four major dimensions of the digital divide among various vulnerable groups, including digital literacy, affordability, equity-deserving group-sensitive content and availability or access to infrastructure. Among vulnerable groups, low-income people were reported in the majority of the studies followed by older adults, racial and ethnic minorities, newcomers/new immigrants and refugees, Indigenous groups, people with disabilities and women. Most reported barriers included lack of access to the internet, digital skills, language barriers and internet costs.

To the best of our knowledge, there have been limited attempts to thoroughly review the literature to better understand the emerging dimensions of digital equity and the digital divide, identifying major vulnerable populations and their unique barriers and challenges. This review demonstrated that understanding intersectional characteristics (age, gender, disability, race, ethnicity, Indigenous identity and immigration status) and their interconnections is crucial for analyzing the dynamics of digital (in)equity and divide.

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

This study aims to verify if information on sustainable development goal (SDG) measurements or achievements is included in nonfinancial reports, highlighting the most disclosed SDGs and the reasons behind their prioritization.

The collocation analysis and logDice measurement were performed on the 206 nonfinancial reports of Italian companies published in 2022.

Companies mainly disclose information on the SDGs they can easily influence through business activities (SDGs 8, 7 and 12) while focusing less on wicked problems, which are more challenging to measure and have less effect (SDGs 1, 2 and 16). The information in the reports is becoming more quantitative. It aims to measure companies’ impact on pursuing the SDGs, and a qualitative description of adopted corporate policies and actions complements it.

Results highlight the need to urge policymakers to create a unified SDG reporting framework. The systematization of the reporting structure would assist enterprises in preparing their reports and help stakeholders compare the results of different organizations. It would prompt companies to improve their internal control activities, consequently positively affecting corporate accountability and the pursuit of SDGs. Furthermore, more training would be needed to educate businesses on the role they can play in all 17 SDGs.

To the best of the authors’ knowledge, the research is the first attempt to use natural language processing methods in SDG reporting studies. This allowed researchers to study the whole population available, neglecting the sampling process, not missing any data available and bringing insights nonexistent in research.

This study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.

The study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.

This study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.

This study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.

This study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.

To the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

This practice forum paper aims to present a theoretical framework to better develop the required supply chain management (SCM) competencies and the workforce needed for managing public health supply chains.

This framework is driven by iterative systems thinking, a deeper consideration of the SCM labor market and a comprehensive mapping of human resource system requirements. The framework centers around three tools. A labor market analysis assesses factors influencing supply of and demand for health SCM workers in a country context. To improve supply of and demand for workers, the SCM Professionalisation Framework provides reference documents to establish health SCM as a recognized profession. The human resources for SCM Theory of Change explains and assesses the conditions required to achieve optimal workforce performance at the organizational level. The Ministry of Health in Rwanda applied these three tools sequentially to assess and improve the supply and performance of its health SCM workforce.

The authors describe this framework, how the tools were applied in Rwanda, and early impressions of the results.

Practitioners can apply this approach to improve SCM competence and promote the attractiveness of health SCM positions by formalizing their professional status. This could lead to a pool of individuals who seek SCM qualifications and, in time, overcome the current shortage of health SCM workers. Employers can apply this approach to structured roles and workforce needs to meet health SCM system requirements. This would lead to a greater demand for and use of appropriately trained personnel.

This paper presents a novel, iterative, systems-thinking approach to develop human resources in public health supply chains. Rwanda is the first country to apply all three tools using this framework.

The purpose of this study was to evaluate final projects in a freshman leadership course (combining grounding in leadership theories with a service-learning component) to determine what students learned about leadership, themselves as developing leaders, and leading in the civic community, and how deeply they learned these concepts. Students found situational leadership theories, team leadership theories, and leadership principles (Drath, 2001) most relevant to their experiences. Personally, students learned about themselves as individuals, leaders, team members, and community members. Civically, students learned how to apply leadership theories, work in teams, and about the community as a system. In terms of depth of learning, based on Bloom’s (1956) taxonomy, students were able to identify, describe, and apply concepts and to some extent analyze and synthesize them. These findings suggest that using service learning to help students learn about both the theory and practice of leadership is a viable alternative.

In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting.

The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention.

Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms.

This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change.

The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.

Misinformation is a significant phenomenon in today's world: the purpose of this paper is to explore the motivations behind the creation and use of misinformation.

A literature review was undertaken, covering the English and Russian language sources. Content analysis was used to identify the different kinds of motivation relating to the stages of creating and communicating misinformation. The authors applied Schutz's analysis of motivational types.

The main types of motivation for creating and facilitating misinformation were identified as “in-order-to motivations”, i.e. seeking to bring about some desired state, whereas the motivations for using and, to a significant extent, sharing misinformation were “because” motivations, i.e. rooted in the individual's personal history.

The general model of the motivations underlying misinformation is original as is the application of Schutz's typification of motivations to the different stages in the creation, dissemination and use of misinformation.