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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.

Postsecondary institutions that purport to build leaders are ubiquitous. Yet, given such ubiquity, the curriculum and co-curriculum dedicated to student leadership development is diffuse as an overall field of practice and lacks firm grounding in matching consensus outcomes for leader development to specific principles of teaching and learning. We propose a conceptual model for leader development of undergraduates that describes what leadership education should strive to accomplish.

Recent scholars (Leroy et al., 2022) suggest such lack of consensus and weak structure stems from a lack of commitment to defining the ultimate goals for leader development programs, matching curriculum and pedagogy to meet these goals, and then rigorously evaluating programs. Our proposed model illustrates a structure of leadership skill mastery founded in adult constructive development theory, applies a range of adult learning principles, and includes several suggestions for specific curricular and pedagogical applications. We describe each aspect of this conceptual model and explain how it might be enacted and assessed across diverse postsecondary contexts.

We have no findings to report.

Numerous scholars have advanced models that seek to define and provide a structure for “leadership.” The novelty of our work is to combine the work of other scholars to provide an explicit framework for the work of leadership education in higher education – how to conceptualize “leader development,” how to combine such development with adult learning principles, and what specific curricular and pedagogical elements should be included to achieve intended ends.

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.

Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).

The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.

This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.

This study aims to explore whether adopting a sustainability narrative in city branding and urban development strategies results in more inclusive governance arrangements (process) and a more pluralistic approach to generating sustainability value (outcome), in line with the triple bottom line approach advocated by the United Nations’ Sustainable Development Goals (SDGs). The authors argue that a necessary step to enable meaningful sustainable urban development is to rethink the way in which “value” and “value creation” are being interpreted in urban development policies and city branding narratives.

Mixed-methods case study of New York City’s (NYC) urban development and city branding strategies (2007–2019) combining analysis of academic and grey literature on NYC’s urban development and city branding, value hierarchies in NYC urban development strategic plans and local media reports covering NYC’s development and branding processes.

Despite claiming commitment to urban sustainability, NYC’s urban development and branding narratives reveal a clear dominance of interpreting “value” primarily as “exchange value”, thus prioritising economic growth.

In the authors’ view, a systemic, systematic and structured approach to generating “sustainability value” is necessary if city branding is to become a governance tool to support sustainable urban development. A “tetravaluation” approach is recommended as a practical, structured framework that can bridge across the ideas of “sustainability value” and “pluralistic governance”, ensuring effective implementation. Further investigation in additional urban contexts is required.

The research contributes to current scholarly debates towards more balanced and pluralistic conceptions of “value” and place branding as a more holistic, participatory and democratic governance model for sustainable urban development.

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.