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This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

This paper reviews the current literature on theoretical and methodological issues in discrete choice experiments, which have been widely used in non-market value analysis, such as elicitation of residents' attitudes toward recreation or biodiversity conservation of forests.

We review the literature, and attribute the possible biases in choice experiments to theoretical and empirical aspects. Particularly, we introduce regret minimization as an alternative to random utility theory and sheds light on incentive compatibility, status quo, attributes non-attendance, cognitive load, experimental design, survey methods, estimation strategies and other issues.

The practitioners should pay attention to many issues when carrying out choice experiments in order to avoid possible biases. Many alternatives in theoretical foundations, experimental designs, estimation strategies and even explanations should be taken into account in practice in order to obtain robust results.

The paper summarizes the recent developments in methodological and empirical issues of choice experiments and points out the pitfalls and future directions both theoretically and empirically.

This paper aims to study the value of informal care (IC) time from the perspective of caregivers using two alternative contingent valuation tools – willingness to pay (WTP) and willingness to accept (WTA) – and to identify the variables that affect the stated values.

The authors used data from a multi-centre study of 610 adult caregivers conducted in two Spanish regions in 2013. The existence of “protest zeros” and “economic zeros” because of the severe budgetary constraints of the households was also considered. Two-part multivariate models were used to analyse the main factors that explained the declared values of WTA and WTP.

The average WTP and WTA were €3.12 and €5.98 per hour of care, respectively (€3.2 and €6.3 when estimated values for “protest zeros” and “economic zeros” were considered). Some explanatory variables of WTA and WTP are coincident (place of residence and intensity of care time), whereas other variables only help to explain WTP values (household and negative coping with caregiving) or WTA values (age and burden of care). Some nuances are also identified when comparing the results obtained without protest and economic zeros with the estimated values of these special zeros.

Studies analysing the determinants of WTP and WTA in IC settings are very scarce. This paper seeks to provide information to fill this gap. The results indicate that the variables that explain the value of IC from one perspective may differ from the variables that explain it from an alternative perspective. Given the relevance of contextual factors, studies on the topic should be expanded, and care should be taken with the extrapolation of results across countries and settings.

The Honors College program prepares leaders for the 21^st century to become forces for positive change through problem-solving, scholarship, service, teamwork, and leadership. Its structure involves nine sequenced courses familiarizing students with challenges facing communities. Courses are team-taught by professors in different disciplines to highlight the diversity in applying concepts across contexts. This paper offers an examination of the connections for cultivating self-awareness through team-teaching in the classroom and experiential learning.

New educators may feel overwhelmed by the options available for engaging students through classroom participation. However, it may be helpful to recognize that participatory pedagogical systems often have constructivist roots. Adopting a constructivist perspective, our paper considers three meta-practices that encourage student participation: designing activities, leading others, and assessing peers. We explored the consequences of these meta-practices for important student outcomes, including content knowledge, engagement, self-efficacy, sense of community, and self-awareness. We found that different meta-practices were associated with different combinations of outcomes. This discovery demonstrates the benefit of studying meta- practices so as to reveal the nuanced effects that may arise from pedagogical choices. In addition, an understanding of meta-practices can help leadership educators to be more discerning and intentional in their course designs.

This study investigates the differential effectiveness of leadership styles within the German Federal Police Office, focusing on how these styles interact with employees' personal values to influence organizational identification (OI). Thus, we investigate the augmentation hypothesis and explore the moderating effects of personal values on leadership effectiveness regarding OI.

Utilizing a quantitative cross-sectional design, the study analyzes responses from 1,816 police employees via the Multifactor Leadership Questionnaire and Portraits Value Questionnaire. Hierarchical regressions are used to analyze the hypothesized associations.

The results indicate that transformational leadership significantly enhances OI more than transactional or laissez-faire leadership. Moderating effects of personal values reveal complex interactions: while transformational leadership consistently predicts higher OI, transactional leadership’s effectiveness varies according to the employees' values such as Conformity and Tradition enhancing OI, Universalism and Benevolence diminishing it. These findings suggest that leadership effectiveness in policing is contingent on aligning leadership style with the personal values of the employees.

This research contributes to the understanding of how personal values modulate the impact of leadership styles on organizational outcomes within police organizations. It underscores the necessity for police leaders to consider the value profiles of their employees to optimize OI and effectiveness. The study is among the first to systematically explore these dynamics within a law enforcement context, providing empirical evidence to inform targeted leadership development and policy-making in policing.

The purpose of the paper is to present a service design (SD)-based methodology developed to help small and medium enterprises (SMEs) undertake organisational change.

This research used the design science research methodology, which enabled the creation of the Service Design for Organisational Change (SD4OCh) methodology. A real case study of a small service company specialised in neuropsychological disorders was used for the definition and validation of SD4OCh.

The main outcome of this study is the SD4OCh methodology, which is based on three key stages: diagnosis (knowing where to begin by detecting the organisation's strengths and weaknesses), innovation (improving the structure/processes and designing/redesigning services by employing a customer-centric approach), and implementation (enabling the definition of the route towards organisational change). There is also a transversal evaluation stage, which quantifies the organisational changes.

This study adds valuable knowledge to the service science research field and contributes to the awareness of the usefulness of SD theory within companies, especially those which are small and medium-sized, since those companies lack the tools and methods required to tackle organisational change, signifying that the challenges the companies confront are different to those of larger companies.

Although this is a SD-based research, the SD4OCh methodology was developed in order to enable companies to make holistic changes, namely, to innovate their services, structure, and processes, thus supporting and guiding organisational change.

This paper studies the formation and management of an international entity for promoting the provision of global public goods in a setup of international treaties on concessions and reservations. Based on the so-called Vienna Convention by which there can be a discrepancy between the original treaty obligation and the ratified one in the multi-lateral treaty implementation, we construct two-stage mechanisms for international treaties on global public goods; the concession stage and the ratification stage with reservations. We explicitly analyze the optimal reservation levels from the optimal mechanism when the countries face asymmetric information on the preference parameters to global public goods. Specifically, we characterize the environments where the optimal mechanism with dominant-strategy incentive-compatibility and ex-post participation- constraint in the literature of mechanism design exists. The result shows that the sophisticatedly calculated transfers in the principal of quid pro quo control the international concessions and reservations.

International student enrollment has experienced dramatic increases on U.S. campuses. Using a national dataset, the study explores and compares international and domestic students’ incoming and post-training levels of motivation to lead, leadership self- efficacy, and leadership skill using inverse-probability weighting of propensity scores to explore differences between the two samples. Unweighted findings suggest that international and domestic students enter programs similarly across in many ways, and leave the immersion program with similar gains. However, a matched-sample comparison suggests that international students’ growth was statistically different in ethical leadership skills, affective- identity motivation to lead, and leadership self-efficacy. Discussion focuses on the benefits of leadership development to international students why campuses could build partnerships between units that serve international students and leadership educators to facilitate a more inclusive campus.

Women’s leadership training programs provide organizations opportunities to value women leaders as organizational resources. This qualitative research utilized phenomenological methodology to examine lived experiences of seven alumni of a women’s-only leadership program. We conducted semi-structured interviews to clarify what learning elements were most beneficial in furthering an individuals’ leadership role. Emerging research themes included perceptional and personal agency changes within participants. Women’s leadership programs provided an opportunity for cognitive, affective, and behavioral growth; engaging learning activities, social capital development, and relational model methodologies were perceived as most helpful in leadership development. Action learning techniques, fostering interconnectedness, and philosophical leadership development activities were critical elements in leadership development. Insights gained from this study provided perspective on the unique experiences of women in a leadership training program.