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This study aims to provide a critical assessment of developments in the field of voluntary corporate non-financial and sustainability reporting and disclosure (VRD). The assessment is grounded in the empirical material of a three-year research project on integrated reporting (IR).

Alvesson and Deetz’s (2021) critical management framework structures the arguments in this paper. By investigating local phenomena and the extant literature, the authors glean insights that they later critique, drawing on the empirical evidence collected during the research project. Transformative redefinitions are then proposed that point to future opportunities for research on voluntary organisational disclosures.

The authors argue that the mainstream approaches to VRD, namely, incremental information and legitimacy theories, present shortcomings in addressing why and how organisations voluntarily disclose information. First, the authors find that companies adopting the International IR Council’s (IIRC, 2021) IR framework tend to comply with the framework only in an informal, rather than a substantial way. Second, the authors find that, at times, organisations serendipitously chance upon VRD practices such as IR instead of rationally recognising the potential ability of such practices to provide useful information for decision-making by investors. Also, powerful groups in organisations may use VRD practices to establish, maintain or restore power balances in their favour.

The paper’s limitations stem directly from its aim to be a critical reflection. Even when grounded on empirics, a reflection is mainly a subjective effort. Therefore, different researchers could come to different conclusions and offer different lessons from the two case studies.

The different rationales the authors found for VRD should make a case for reporting institutions to tone down any investor-centric rhetoric in favour of more substantial disclosures. The findings imply that reporting organisations should approach the different frameworks with a critical eye and read between the lines of these frameworks to determine whether the purported normative arguments are achievable practice.

The authors reflect on timely and relevant issues linked to recent developments in the VRD landscape. Further, the authors offer possible ways forward for critical research that may rely on different methodological choices, such as interventionist and post-structuralist research.

Utilizing film as a teaching tool in a personal leadership development course helped undergraduate students synthesize authentic leadership concepts. Iron Jawed Angels facilitated the culminating lesson as students applied course concepts to an observed leader. Three objectives guided the final lesson: (a) critique Alice Paul’s leadership as it relates to the components of the Discovering Leadership Framework described in Discovering the Leader in You, (b) identify key film scenes, quotes, and characters, applying them to course concepts and Alice Paul, and (c) analyze Alice Paul’s leadership as it relates to authentic leadership development. Four class meetings were designated for the final lesson. Students viewed the film on days one and two, and days three and four were spent identifying, critiquing, and analyzing Alice Paul’s leadership.

In order to create sustainable health systems, many countries are introducing ways to prioritise health services underpinned by a process of health technology assessment. While this approach requires technical judgements of clinical effectiveness and cost effectiveness, these are embedded in a wider set of social (societal) value judgements, including fairness, responsiveness to need, non-discrimination and obligations of accountability and transparency. Implementing controversial decisions faces legal, political and public challenge. To help generate acceptance for the need for health prioritisation and the resulting decisions, the purpose of this paper is to develop a novel way of encouraging key stakeholders, especially patients and the public, to become involved in the prioritisation process.

Through a multidisciplinary collaboration involving a series of international workshops, ethical and political theory (including accountability for reasonableness) have been applied to develop a practical way forward through the creation of a values framework. The authors have tested this framework in England and in New Zealand using a mixed-methods approach.

A social values framework that consists of content and process values has been developed and converted into an online decision-making audit tool.

The authors have developed an easy to use method to help stakeholders (including the public) to understand the need for prioritisation of health services and to encourage their involvement. It provides a pragmatic way of harmonising different perspectives aimed at maximising health experience.

All health care systems are facing increasing demands within finite resources. Although many countries are introducing ways to prioritise health services, the decisions often face legal, political, commercial and ethical challenge. The research will help health systems to respond to these challenges.

This study helps in increasing public involvement in complex health challenges.

No other groups have used this combination of approaches to address this issue.

The purpose of this conceptual paper is to trigger a transcendental concern toward building the spiritual capital (SC) particularly focused on the highly relevant domain of work. In doing so, this conceptual framework focuses on potential antecedents and outcomes of the SC.

Such an endeavor is premised on the Christian's teaching that advocates the need for gathering spiritual treasures (i.e. capital). Secondly, the foray into Spiritism Doctrine (SD) literature is due to the fact that this doctrine considers the spiritual construct as the cornerstone of its principles and tenets. Thirdly, it also examines the related perceptions and approaches from the fields of positive psychology, positive organizational scholarship, workplace spirituality and psychology of religion.

The model invites the individual to capitalize on salient virtues and remarkable human qualities so as to build a SC, namely: humility, compassion, forgiveness, empathy, positive emotions, connections/relationships and sense of cooperation. Finally, it is envisaged that the attempt to create a SC may lead the individual to a feeling of well-being and more resilience at work.

At last, the implications to develop a SC in the context of work are sizeable. After all, it implies to add more concerns to one's career much beyond those strictly functional or professional ones. Rather, it means to regard the work domain through unusual lens.

By bringing the conceptual framework of SC to the forefront of management, spirituality and religion studies through an interdisciplinary approach showed that it is not an elusive or mythical topic. On the contrary, this analysis revealed that this is a serious and surprisingly neglected issue that deserves further attention in light of the benefits that it can potentially yield.

The main purpose of this article is to understand the motivations for Bhutanese students to study hospitality and tourism courses. The second objective is to analyse what countries are the preferred destinations for study abroad and visitation for students. This includes focussing on new course topic areas such as sustainability for business in hospitality and tourism courses.

A quantitative methodology approach was undertaken with two surveys administered to the first and second student intakes into the Bhutan Middle Management Hotel Program. Motivational and reasoned action theory form the basis of the theoretical framework to understand behavioural intentions regarding educational choices in hospitality and tourism courses.

The results of the surveys indicate that the main motivations to study hospitality and tourism are for attraction, career opportunities, status, broader benefits and aptitude. In addition, it was found that students studying hospitality and tourism in Bhutan are likely to stay in the sector for a long period of time thereby contributing to the economic and social development of Bhutan. Moreover, it was found that the United Nations Sustainable Development goals are increasingly being integrated into the tourism and hospitality sector, which is influencing students to study these topic areas.

The results of this study will help government and hospitality providers support educational training programs by focussing on new education topic areas. This study is limited to Bhutan.

The results of this study will help government and hospitality providers support educational training programs by focussing on new education topic areas such as sustainability for business management. This will enable hospitality and tourism providers in Bhutan to update their curriculum and to focus on emerging industry needs.

This is amongst the first studies on Bhutanese students motivations for studying hospitality and tourism. It will provide practical and policy advise about how to train workers in order to become less reliant on foreign training providers and the importance of integrating sustainability topics in course design.

Typhoons, storm surges and sea-level rise pose major risks to life and livelihoods in Southeast Asia and demand state-level action. However, the prominence and frequency of these symptomatic disasters often divert attention from underlying systemic and situational issues. The purpose of this paper is a normative and conceptual one. It makes the case for a grounded and disaggregated human security approach for decoding complex relationships of risk, power, politics, inequality and mistrust that underpin problems we seek to address.

This paper’s approach situates the emergence of the human security paradigm and its connections to human development, sustainable economic growth and rights-based protections in historical context. It then draws on observations across the region over a number of years combined with a review of relevant research to detail how the vulnerability and exposure to disaster of at-risk communities extend beyond random or natural events. Having established that a focus on the immediate characteristics of disaster limits our frames of reference and the utility of subsequent responses, it proceeds to analyse the political, environmental and economic drivers amplifying exposure to disaster in Southeast Asia.

The findings reveal that the vulnerability and insecurity experienced by at-risk communities are not wholly random or exclusively the result of natural, unavoidable events. Exposure to disasters is also shaped by various situational factors, including habitat loss, dispossession, displacement, marginalisation and limited opportunities. Incorporating a more holistic human security perspective can bring into focus the less visible forces and interests that amplify vulnerability to hazard risk for affected individuals and communities in the region.

This is an original paper that underscores the conceptual and methodological importance of a grounded and disaggregated human security approach to grasp the disaster-prone territories of risk in contemporary Southeast Asia and for advancing appropriate responses.

Employability skills have transformed from the acquisition of university degrees to possessions of cognate skills other than only degrees that can help employees secure employment in contemporary work environments. This study evaluates essential skills that will prepare millennia of youths and graduates for employment in the present job market. The study investigated four major hypotheses to underscore the employability opportunities of graduates in challenging 21st-century work environments.

To clearly gain an understanding of women’s disparity in society, the study employed a qualitative approach to evaluate the incidence of gender prejudice in a men’s dominant world. The study utilised two distinguished sampling strategies, purposive and snowballing sampling techniques, which were deemed suitable and useful due to the nature of the study. The study recruited 42 participants by conducting semi-structured interview sessions for the study. The study employed a deductive approach to analyse the data obtained from participants. A thematic content analysis was used to take away prejudice and establish an overarching impression of the interviewed data. Atlas.ti was used to analyse the transcribed interview data from the participants to establish common themes from the surveyed informants.

The results of this investigation indicated that there is a deep-rooted trend of institutionalised men’s dominance in politics and religious leadership. Women perceived less representation and men dominated the two domains of existence in their local environment. The study established that women are optimistic about a turnaround narrative on gender equality in politics and religious leadership. They expressed their concern about strengthened public debate and campaigns on women’s representation, and against gender discrimination. The study further shows that women are influencing the ethical and moral sense for change against women’s neglect in society. They expressed their concerns against the selection of people into political offices for elected political posts and observed the peculiarity of political godfathers fixing their favourite men into those offices.

The study discovered that women are leading campaigns for their representation in politics as well as church leadership today. The novelty of this study bothering around two domains of women’s lives – politics and religion, in particular, church leadership. These have not been evidence before in a study.

In the digital era, the banking sector has transformed into a powerful intermediary, effectively connecting surplus and deficit units. This dynamic landscape empowers savers to secure their finances and generate returns, while simultaneously enabling businesses and individuals to access capital for investment and promoting economic growth. This study explores the relationships among banking development dimensions – represented by primary assets and liabilities, bank capital (core capital and required reserves) and economic growth as measured by components of gross domestic product (GDP).

The study consolidated monthly balance sheets from digital banks over a 20-year period, resulting in an aggregate monthly balance sheet that reflects the financial position of all digital banks in the Palestinian economy. The research employs both maximum likelihood and Bayesian structural equation modeling to measure the causal pathways of the consolidated balance sheet with the individual components of GDP.

The results revealed that bank main assets (investments and loans) and liabilities (deposits) collectively explain for 97% of bank capital. Investments and loans demonstrate significant negative correlations with bank capital, while deposits exhibit a positive impact. This leads to a fundamental conclusion that a substantial proportion of retained earnings within the banking sector is reinvested, fueling expansion and growth. Additionally, the results showed a significant relationship between bank capital and various GDP components, including private consumption, gross investment and net exports (p = 0.000). However, while the relationship between bank capital and government spending was insignificant in the maximum likelihood estimation, Bayesian estimation revealed a slight yet positive impact of bank capital on government spending.

This research stands out due to its unique exploration of the intricate relationship between bank sector development dimensions, primary assets and liabilities and their impact on bank capital in the digital era. It offers fresh insights by dividing this connection into specific dimensions and constructs, utilizing a comprehensive two-decade dataset covering the digital banks records.

This study aims to conduct a comprehensive literature review to examine the relationship between corporate governance characteristics and firms’ engagement in environmental, social and governance (ESG) activities. The review focuses specifically on academic papers published in ranked accounting and finance journals.

The analysis combines a structured literature review with citation analysis, topic modeling using a machine learning (ML) approach and a manual review of selected articles published between 2000 and 2021.

This paper contributes to corporate governance and ESG literature by conducting an in-depth review, offering a comprehensive analysis of the existing findings and identifying future research directions. From the reviewed literature, this paper proposes the following thematic areas: board characteristics, ownership structure and their impact on a company’s engagement in ESG activities; CEO characteristics and their influence on a company’s involvement in ESG activities; corporate governance and ESG as sources for transparency and legitimacy; internal and external assurance of a company’s involvement in ESG activities; and gender diversity and a company’s involvement in ESG activities.

The study provides a comprehensive understanding of corporate governance and ESG literature. The innovative combination of methods, including ML and manual techniques, enhances the ability to identify key research topics and uncover research directions in the field. Moving forward, this paper suggests several promising directions for future research, including examining the influence of emerging technologies on ESG reporting and assessing the impact of regulatory changes and context on the link between corporate governance and firms’ involvement in ESG practices.

Talent management in higher education institutes is an underexplored topic. Only a small portion of talent management publications is focussed on describing talent management in higher education institutes. In this chapter, we give an overview of the most important topics in the talent management literature in general and link it to what is known about these issues in higher education. It discusses the definition of talent and talent management, the talent management process and the multilevel outcomes of talent management, the fairness and justice issues related to talent management and the importance of embedding the analysis of talent management in its broader organizational and institutional context. In the final part of this introduction chapter, we will explain how the talent management topics are discussed in the subsequent chapters of this book.