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The purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable populations, supporting contested entrepreneurs while “cooling” the moral contestation to the market.

This study analyzes the relationship between vulnerable populations and contested market activities, the inclusive development and potential trust created by a blockchain accounting information system and how this interaction potentially creates support for economic and social systems.

This paper demonstrates that, in an era of decreased trust especially as it relates to a digital, globalized marketplace, blockchain has the potential to create democracies of access, trust and agency. This system overcomes many of the deficiencies associated with transparency and accountability and connects market participants with society, strengthening its potential to bridge two opposing vulnerable population viewpoints necessary for possible contested market development.

The authors contribute to a deeper understanding of the role of emerging technologies in the interconnectedness between vulnerable populations in a contested market. Recognizing that blockchain is an imperfect version of its ideal intention, the authors also discuss the limitations of the system with respect to corruption, collusion and potential issues of adoption, and how this reduces the influence of blockchain as a “cooling” device within contested markets.

The authors provide an illustrative example whereby an entire industry might be persuaded from avoidance to promotion of new traceability devices and supported in the development of an accessible market.

Global government's economic support for social systems continues to experience significant declines. With ever-degrading healthcare, infrastructure, public education, childcare, etc., new sources of economic influx are often desired. One potential source of additional funds is from the tax revenues derived from contested market transactions, those stigmatized industries often operating illegally. With substantial public distrust, blockchain potentially provides such industries with democratization and the trust necessary to transition the industry into a legal environment, with tax revenues benefiting various social systems.

This study goes beyond the preliminary discussions of the benefits and consequences of blockchain. Instead, the authors focus on the use of blockchain within contested markets and its ability to influence vulnerable populations. The authors also consider the use of blockchain-based accounting information systems to provide a holistic and more democratic platform from a regulatory, market participant and societal standpoint.

Motivated by upper echelon theory, this paper aims to examine the association between gender and the cannabis industry in the USA from both policy and an organizational perspective.

This paper examines two novel data sets in two legal adult-use cannabis states. First, it examines how city council gender diversity relates to city opt-out measure decisions, barring cannabis operations and forgoing related tax revenues. Second, it examines how management gender diversity relates to organizational performance.

Results suggest that, from a policy perspective, cities with higher council gender diversity are less likely to propose an opt-out measure to city taxpayers. From an organizational perspective, results suggest that female representation at the highest level is associated with higher sales in the retail sector of the cannabis industry.

Findings are somewhat limited by data availability and may not be generalizable to all adult-use legal states. While the study recognizes the possibility of self-selection bias in the results, robust analyses is performed to limit this possibility. Finally, while the study wholly recognizes that gender is not binary, it is limited to a binary gender variable based on the gender recognition software used in this study. It is also understood that this may not accurately capture the richness of a more inclusive examination of gender.

Results from this study inform communities on the impact of city council gender diversity on policy outcomes and related tax revenue levels. Further, results inform the adult-use cannabis industry on benefits derived from executive-level gender diversity.

Evidence suggests that gender diversity has a significant impact on the adoption of legalized adult-use cannabis policy. Social benefits from legalization potentially include increased revenues from taxes, decreased spending on cannabis enforcement, decreased health costs and decreased drug-related violence. Many of these benefits substantially impact communities disproportionally burdened by former prohibition. Additionally, the results indicate that gender is associated with the level of sales within cannabis organizations, generating debate about the possibility of economic performance in the absence of historical executive gender barriers.

This paper provides an initial empirical examination of gender diversity within and around the rapidly evolving adult-use cannabis industry in the USA.

The purpose of this paper is to examine whether B corps’ (for-profit entities whose owners voluntarily commit to conduct business in a socially responsible manner, beyond traditional CSR, that generates profits, but not at the expense of stakeholders) commitment to social issues influences two aspects of financial performance: employee productivity and sales growth.

This paper is an exploratory analysis of B corps. This paper examines B corps with B Lab’s B Impact Assessment reports and PrivCo financial data, for descriptive information. This paper also analyzes the financial impact of obtaining and reporting on excellence in both employee and consumer focus, as well as the differences in financial growth between B corps and non-hybrid peers.

Overall, results suggest that, among B corps whose treatment of employees (consumers) is recognized as an “area of excellence,” employee productivity (sales growth) is significantly higher. Additionally, sales growth is significantly higher for B corps relative to their peer, non-hybrid, matched firms.

Results from this study inform states considering the adoption of the B corp legal status – this legal status does not hinder firm profitability, but instead enhances long-term firm value while allowing firms to beneficially affect their communities, consumers, employees and the environment.

Results from this study provide important insights regarding the current paradigm shift from the traditional business focus on profit maximization to a fruitful coexistence of profits with social interests and initiatives, within a structure of dissolving national boundaries and increasingly divergent logics.

This paper provides an initial empirical examination of B corp performance.

A shift from a medical model to a social model of including learners with disabilities has occurred over the past 25 years (Stella, Forlin, & Lan, 2007). This shift has impacted both preservice teacher preparation and in-service teacher professional development. This chapter utilizes a conceptual framework built on the work of Forlin and colleagues (Forlin, Loreman, Sharma, & Earle, 2009; Sharma, Forlin, Loreman, & Earle, 2006; Stella et al., 2007) to guide teacher preparation and professional development. This conceptual framework provides a model for (1) addressing attitudes and perceptions; (2) increasing knowledge of disability policies, laws, and evidence-based practices for providing instruction in inclusive settings; (3) and increasing experiences with individuals with disabilities, including experiences within inclusive settings. In addition, the framework incorporates aspects of the context within which inclusion is to occur. Implications include recommendations for teacher training and professional development to improve inclusive education for learners with LID.

Roma in Croatia are spatially, economically and politically marginalised. There is a social gap between Roma minority and the majority of population. Prejudice and stereotypes against the Roma community are deeply rooted in the mind of the local community due to their insufficient knowledge of the Roma culture. The women of the Roma ethnicity are doubly marginalised, because of their Roma ethnicity and their gender. Roma women, more than Roma men, lack the basic elements necessary for self-realisation: education, healthcare, cultural and political participation. Roma generally have poor access to healthcare, and most of them do not have medical records. The Roma in Croatia most often speak Boyash (bajaški) or Romani chib. They speak both their mother tongue (Romani) and the language of the country they live in – standard Croatian. Students can study the Romani language and culture in higher education, at the Faculty of Humanities and Social Sciences and the Faculty of Teacher Education at the University of Zagreb. Kali Sara, the Roma Association for the promotion of the education of Roma in the Republic of Croatia, organises courses for Roma children and young people on the Romani language, culture and life in general. As for the educational attainment of Roma, data show that Roma children are still rarely included in the preschool education system. A large number of Roma children do not complete compulsory education. They rarely attend secondary school. Very small number of Roma students graduate at the Faculty level.

The purposes of this paper are: firstly, to assess the disclosure related to climate change (CC) by major European banks to understand if the banks have grasped the most substantive aspects of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations and secondly, to evaluate the contribution of a non-traditional committee (i.e. corporate social responsibility (CSR) committee) to TCFD-compliant disclosure.

Using content analysis and ordinary least squares regressions on a sample of 101 European banks, this study sought to investigate completeness, tone and forward-looking orientation of CC disclosure and explore the relationships between CSR committee and previous disclosure aspects.

This study shows that European banks have been able to reach an intermediate level of adequacy of compliance in terms of completeness of information but forward-looking orientation seems to be the aspect that needs the most improvement. The existence of a CSR committee dedicated to sustainability issues seems to constitute the difference between the banks in terms of disclosure. The results highlight vulnerabilities in disclosure and board characteristics relevant for improving CC disclosure.

Firms interested in strengthening stakeholder engagement and capturing strategic opportunities involved in CC should be encouraged to establish a CSR committee and appoint female directors in financial companies. This paper should be of interest to policymakers, governance bodies and boards of directors considering the initiative of corporate sustainable governance complementary to Directive 2014/95/EU on non-financial reporting by the European Commission.

To the best of the authors’ knowledge, no prior study has investigated the relationship between the CSR committee and the application of the TCFD’s recommendations in the European banking industry.

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

This paper addresses the effects of a set of variables on sales performance of home‐based business in Dubai. The variables includes owner’s gender, private sources of funds, external sources of funds, usage of technology, business expenses, number of weekly hours an owner works, outsourcing or sub‐contracting, age of business, and number of the family members assisting the owner in running the business. The results showed significant positive effects for the average weekly hours an owner devotes to the business and mild effects for the use of technology. However, the remaining variables did not show any significant relationship with homebased business performance. Of particular importance is the lack of significant effects for gender. This indicates that business performance is not tied up to gender. Both men and women could do equally well in the field of home‐based business.

The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the assurance process.

By conducting 25 in-depth semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance.

Companies follow coercive pressures by their stakeholders when obtaining external assurance. They intend to appreciate their non-financial indicators and increase their credibility and reliability. Auditors play an important role as change agents for the implementation of IR assurance by, e.g., supporting the correct interpretation of the International Integrated Reporting Council standards and by promoting IR.

First, 25 in-depth interviews can only give a first insight about the stated questions. Second, this paper only considers auditors and company representatives from Germany. Third, investors were not questioned about their attitude toward IR assurance.

The results may serve as a basis for the implementation of IR assurance.

This study combines the relatively unexplored research field of IR with three established theories. Hereby, it exposes companies’ motivation for obtaining external assurance and auditors’ role on the assurance process.