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The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This paper aims to explore accountants’ views on mandatory corporate social responsibility (CSR) reporting. It focuses on three main factors underpinning their understanding and attitude towards non-financial disclosures: general understanding of the concept, gender and work experience.

The study uses social identity theory as the theoretical framework. The findings are based on a survey conducted among 73 accountants in 2018. The questionnaire consisted of 86 questions divided into 9 main areas. The Mann–Whitney U test was used to determine if there are any significant differences between the accountants’ attitudes towards non-financial disclosures.

Study results suggest that the general knowledge of CSR reporting among accounting specialists is insufficient. The attitude towards mandatory CSR disclosures significantly differs between accountants who participated in training related to non-financial reporting and those who did not. Contrary to expectations, there were no significant differences in responses either between female and male accountants or between accountants at the beginning of their career path (with experience shorter than five years) and the more experienced ones. The paper contributes to social theory studies as it refers to the problem of the influence of professional associations, governments and big accounting firms on the transformation of accountants’ social identity. It also discusses the relations between the characteristics influencing personal identity and social identity of accountants in shaping their attitude towards mandatory non-financial disclosures.

The findings could be of interest to the higher education and professional certification institutions which should consider bringing accounting curricula more closely to the realities of the current business environment.

The study contributes to the body of literature mainly because it investigates a diversified sample of accountants in a relatively unexplored institutional setting. It may also serve as a starting point for research that more broadly explores accountants’ engagement in non-financial disclosures on CSR.

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.

Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.

Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.

Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.

Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

The LS/2000 integrated library system at Carnegie‐Mellon University has been enhanced to include an Information Function. Existing, as well as planned functions, screen displays, and selection options are described and illustrated. Options include announcements, guides to book locations, library hours, access to library guides and bibliographies, library policies and services, and information describing the use of the LS/2000 online catalog.

This paper assesses the strength of the evidence on the impact of the physical environment on mental health and well‐being. Using a systematic review methodology, quantitative and qualitative evaluative studies of the effect of the physical environment on child and adult mental health published in English between January 1990 and September 2005 were sought from citation databases. The physical environment was defined in terms of built or natural elements of residential or neighbourhood environments; mental health was defined in terms of psychological symptoms and diagnoses. A total of 99 papers were identified. The strength of the evidence varied and was strongest for the effects of urban birth (on risk of schizophrenia), rural residence (on risk of suicide for males), neighbourhood violence, housing and neighbourhood regeneration, and neighbourhood disorder. The strength of the evidence for an effect of poor housing on mental health was weaker. There was a lack of robust research, and of longitudinal research in many areas, and some aspects of the environment have been very little studied to date. The lack of evidence of environmental effects in some domains does not necessarily mean that there are no effects: rather, that they have not yet been studied or studied meaningfully.

Scholars and practitioners in the OB literature nowadays appreciate that emotions and emotional regulation constitute an inseparable part of work life, but the HRM literature has lagged in addressing the emotional dimensions of life at work. In this chapter therefore, beginning with a multi-level perspective taken from the OB literature, we introduce the roles played by emotions and emotional regulation in the workplace and discuss their implications for HRM. We do so by considering five levels of analysis: (1) within-person temporal variations, (2) between persons (individual differences), (3) interpersonal processes; (4) groups and teams, and (5) the organization as a whole. We focus especially on processes of emotional regulation in both self and others, including discussion of emotional labor and emotional intelligence. In the opening sections of the chapter, we discuss the nature of emotions and emotional regulation from an OB perspective by introducing the five-level model, and explaining in particular how emotions and emotional regulation play a role at each of the levels. We then apply these ideas to four major domains of concern to HR managers: (1) recruitment, selection, and socialization; (2) performance management; (3) training and development; and (4) compensation and benefits. In concluding, we stress the interconnectedness of emotions and emotional regulation across the five levels of the model, arguing that emotions and emotional regulation at each level can influence effects at other levels, ultimately culminating in the organization’s affective climate.

EURILIA, which is part of the Commission of the European Communities (CEC) Libraries Programme, aims to enhance the libraries' research, development and education process which underpins the aerospace sector by establishing a new service based on a standardised pan‐European system for information access, retrieval, image browsing and document delivery. This will, in turn, extend the access and availability of major aerospace collections. The paper outlines work undertaken on the information needs of aerospace engineers and scientists. Also the development of the EURILIA system for OPAC searching and document delivery is described.

Along the coronavirus pandemic, huge business challenges are facing as a result of collapsing customer demand and organisational significant changes supported by digital development, while the increasing social and environmental needs involve business and individuals. The authors argue that this trend is modifying organisational and market logic, replacing them with values and practices linked to community-based models. The present work aims to study the impact that smart working (SW) has on the worker, seen both as a member of the organisation and the social community.

The study data were collected from a computer-assisted web interview administered in 2020 to public employees working for health agencies across the Campania region, in South Italy. To test the conceptual model, partial least squares-structural equation modelling is used. Considering the abductive soul of the research, the study represents a pilot survey that will deliver stochastic results to be subsequently replicated in all Italian health agencies.

The results of the research highlighted how the evolutionary dynamics of SW employees tend towards a reconceptualisation of workspaces, a redefinition of time and emotions and a better balance between work and personal life, thus creating a greater space for social and community aspects and determining a greater involvement in their working life.

This research introduces a new win-win logic in the labour market, one capable of generating advantages for people, organisations and the entire social system by allowing workers to better reconcile working times with their personal needs and with flexibility demands coming from companies.

India’s efforts to achieve large-scale financial inclusion are challenged by growing concerns related to the stability and profitability of the overall banking system. Although a rising dependence on digital finance and the acceptability of wallet-based payments was also visible during the post-demonetisation era and the coronavirus disease 2019 (Covid-19) pandemic, issues related to bank stability and profitability could be addressed through the extension of digital financial services (DFS), making the system more transparent and resilient to internal as well as external perturbations.

The study provides empirical evidence to support the bank digitalisation and extension of DFS to achieve financial inclusion. The impact of digital finance, macroeconomic aspects and microprudential factors (bank specific) on stability is examined for selected Indian banks using quarterly observations spanning 2011Q1–2020Q4. The relationship between banking stability (measured through z-score and Sharpe ratio) is established with digitalisation factors using the instrumental variable regression two-stage least square -based panel regression. Robustness is tested using panel vector autoregression models.

Digital transactions including mobile banking, National Electronic Fund Transfer (NEFT) and Real Time Gross Settlement (RTGS) prove vital and significant in establishing stable banking activity in the Indian context across both public and private banking institutions. Access to broadband services provides a positive impetus in this direction. These issues could be addressed through the extension of DFS making the system more transparent and resilient to internal as well as external perturbations. As an implication, the adoption of innovative means of transaction could empower the financially excluded sections of society.

The novelty of this study is to bring the discussion of digitalisation and bank stability (riskiness) in the Indian context to light. As the first of its kind, this study paves the way for providing an empirical justification for promoting and achieving bank stability through digitalisation in the era of post-demonetisation and Covid-19.