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This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies.

Grounded on resource dependence theory, the authors hypothesize that greater gender, age and nationality diversities will translate into enhanced levels of human rights reporting. The authors use ordinal logistic regression analysis to analyze the association between these types of board diversity and such reporting.

The findings suggest that the companies in the sample attribute little importance to the reporting of information pertaining to the issue of human rights. They also suggest that only the diversity of nations represented in the board of directors is significant in explaining this type of reporting.

The sample includes only large companies from Western Europe and the analysis covers only one year.

To the best of the authors’ knowledge, this study provides the first empirical analysis of factors influencing human rights reporting conducted on a multiple-country setting. It is also the first investigating the association between boards of directors’ demographic diversity and such reporting.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs, while controlling for other factors, namely, national cultures.

On the basis of data from 19 advanced countries, and by using two different samples, one of entrepreneurs and the other of non-entrepreneurs, the authors have used logistical regression analysis to analyse the relation between gender and propensity to risk has been used.

Findings suggest that gender and culture are much stronger in influencing risk propensity among non-entrepreneurs than among entrepreneurs.

Instead of analysing the effects of propensity to risk in entrepreneurship, as is usually done, the authors study some of its determinants, highlighting the differences between men and women.

Tourism in Coimbra today is influenced by the fact that the Univer(s)city was distinguished as a World Heritage Site in 2013. The number of visits has grown very significantly in recent years, but the diversification of the tourist offer is still weak and unable to take advantage of existing resources. This paper aims to present genealogy tourism as an alternative urban cultural tourism in Coimbra.

Methodology involved mapping the Jewish culture elements in the city of Coimbra, and a route was outlined and proposed.

Genealogy tourism resources are identified in the historic centre of the city. These alternative spaces need urban rehabilitation and (re)functionalisation, which allowed the authors to rethink tourism in Coimbra. They are the motivation to visit for all urban cultural tourists, especially Israelis/Jews, and provide contact with places where the experiences of ancestors combine with the history and memory of places, with recent discoveries and the elements of Jewish culture in the city.

It is concluded that the quantity, diversity, authenticity and singularity of the heritage resources that bear witness to the Jewish presence in Coimbra are sufficient assets to create a route, to enrich the tourist experience in the city and to include the destination in the Sephardic routes.