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This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

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 aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical and conceptual components.

This paper is a qualitative study that used a survey as the method. A total of 122 instructors answered the survey from 22 accounting programmes offered in 11 Colombian cities. The dialogic education model of Paulo Freire is the framework for analysis.

The accounting instructors’ response was to move from face-to-face classrooms to online classrooms, using widely known platforms. The instructors quickly learned to use tools that enabled new dialogue mechanisms with the students. The result was, paradoxically, closer communication at a distance.

The COVID-19 lockdown accelerated the changes in teaching, learning, contextualisation, use of “new” technologies and, above all, practising Freirian dialogue. There is a need to research longer periods and use more data collection and analysis tools.

Evidence of how to teach accounting en masse from online classrooms in a developing country could accelerate the expansion of virtual accounting programmes.

The new context allows increasing the number of students because it does not require travel to large cities.

This paper makes three contributions to the literature on accounting education in the COVID-19 context as follows: it describes the phenomenon in Colombia, a context little studied in the international accounting literature; transcends autoethnographic studies, as it is based on a qualitative survey of national scope and analyses the phenomenon based on Paulo Freire’s complete model, which includes context, educational process design and action process.

Drug prevention programs typically focus on providing information on the effects of drugs and developing refusal skills. However, there is evidence that adolescents use substances to cope with stress. As such, integrating mental health literacy is important in prevention programs. The purpose of this study was to test a video-based mental health and substance prevention program for Filipino youth.

The study used a cluster randomized trial and mixed methods design with 623 Filipino adolescents from 12 to 18 years old. The program consisted of six sessions focusing on stress, adaptive coping, effects of substances and drug refusal skills. It uses short psychoeducation videos along with self-reflection, and discussions to increase learner engagement.

Results revealed a significant increase in knowledge and negative attitudes toward substance of participants in the intervention group compared to the control group. Those in the intervention group reported improved use of adaptive coping skills particularly cognitive reappraisal, social support, problem-solving and relaxation compared to the control group.

This study adds to the literature on prevention from under-represented and non-Western contexts such as the Philippines. This study highlights how technology-mediated and integrated mental health and substance use programs can be useful in countries with few resources for mental health.

This study aims to validate the content of an instrument which identifies the organizational, sociocultural and technological characteristics that foster digital transformation (DT) in higher education institutions (HEIs) through the Delphi method.

The methodology is quantitative, non-experimental, and descriptive in scope. First, expert judges were selected; Second, Aiken's V coefficients were obtained. Nine experts were considered for the validation.

This study’s findings show that the instrument has content validity and there was strong consensus among the judges. The instrument consists of 29 questions; 13 items adjusted and 2 merged.

A novel instrument for measuring the DT at HEIs was designed and has content validity, evidenced by Aiken's V coefficients of 0.91 with a 0.05 significance, and consensus among judges evidenced by consensus coefficient of 0.81.

Erosion is the main cause of soil and water degradation, which demands investments for the recovery of such natural resources. The purpose of this paper is to quantify and spatialize soil losses in a municipality with large areas of monoculture of sugarcane.

The Universal Soil Loss Equation was applied for the identification of areas susceptible to erosion in the municipality of Jahu, SP, Brazil. Soil maps, statistical census data from Brazilian Institute of Geography and Statistics, radar images from SRTM, rainfall data from Fatec-Jahu hydrometeorological station and digital satellite images from Landsat 5 TM were used for the analyses. Four basic parameters were evaluated: topography of the terrain, rainfall erosivity, soil erodibility, and soil use and management factors. The analyses were conducted in the Geographic Information System (ArcView software).

The results show most of the municipality (91 percent) consists of areas of erosion potential. However, the remaining 9 percent can potentially produce 40 percent of the sediment load, which indicates the need for conservation practices and environmental recovery for a reduction in the erosion process acceleration.

In view of the expansion of sugarcane culture in the cities of São Paulo, the results show the importance of a master plan for new areas of sugarcane planting and the need for restoration of riparian vegetation in the surrounding streams and springs for the reduction of erosion.

This study aims to investigate the impact of spirituality, spiritual experiences, religiosity, efficacy and job engagement among Brazilian university professors, particularly focusing on the implications for social responsibility.

Data were gathered from a nonprobability sample of academics from private and public universities in Brazil during periods of crisis using a standardized survey. The study used partial least squares structural equation modeling as the method for data analysis.

The study identified robust correlations between daily spiritual experiences (DSE), spirituality and job engagement and efficacy. Additionally, an indirect effect of religiosity on these variables was identified, mediated via DSE. Religiosity was found to impact spiritual experiences and spirituality. The results identified a direct influence of spirituality on work vigor and self-efficiency. However, the study revealed no significant indirect relationship between religiosity, job engagement and efficacy when mediated solely through spirituality.

This study is primarily limited by its sampling method and Brazil’s cultural context, potentially affecting the generalizability of the findings. Future research should include a more diverse demographic and extend beyond the Brazilian context to various cultural settings. Despite these limitations, the study provides valuable insights for managers leveraging religiosity, spiritual experiences and spirituality to create a more inclusive workplace. Emphasizing these aspects can help foster an environment that respects and accommodates employees’ diverse religious and spiritual beliefs, enhancing workplace harmony and engagement.

The findings are relevant for university administrations and policymakers. Recognizing the role of spirituality, spiritual experiences and religiosity in academic engagement can guide the development of more supportive, inclusive and socially responsible work environments.

This research underscores the social responsibility of educational institutions to consider and integrate their faculty members’ spiritual and religious dimensions, especially during times of crisis. It highlights how these aspects can significantly influence engagement and efficacy, contributing to a more holistic approach to employee well-being and organizational culture.

This study brings a novel contribution to the dialogue around social responsibility in academia by associating religiosity, spiritual experiences and spirituality with job engagement and effectiveness during a global crisis. It highlights the importance of these personal dimensions in the professional environment, particularly in times of elevated stress and uncertainty.

The main goal of the paper is to explore the origins and developments of the first community cellular network in Mexico.

Data were gathered in 2015 and 2016 through in-depth interviews, participant observation, workshops, photos, official documents, and informal interviews in the state of Oaxaca in southern Mexico. Data was also drawn from the work of two activists, P. Bloom and E. Huerta, working with the community assemblies of a number of Indígena communities: Villa Talea de Castro, Santa María Yaviche, San Juan Yaee, San Ildefonso Villa Alta, San Bernardo Mixetepec, Santa Ana Tlahuitoltepec, San Jerónimo Progreso, Santiago Ayuquililla, San Miguel Huautla, Santa Inés de Zaragoza, Santo Domingo Xagacia, San Pablo Yaganiza, San Pedro Cajonos, San Francisco Cajonos, San Miguel Cajonos, San Mateo Cajonos, Santa María Alotepec, and San Juan Tabaá. To analyze the data, using codes created in Atlas.TI and relying on an inductive approach, we analyzed the history of this network within a theoretical framework informed by Actor-Network Theory.

Participants in the enactment of this cellular network followed two programs of actions, one technical and one legal. Together, the community assemblies and activists took advantage of available devices, free software and ordinary computers, on the one hand, and communal rules, national laws, constitutional reforms and tacit knowledge, on the other hand. They brought about a new, non-profit, communitarian, and self-organized network that allows for inexpensive communication between members of small, marginalized Indígena communities in the state of Oaxaca in Mexico.

The arrangement of actants that the case illustrates is replicable in other parts of the country and outside of Mexico. The new community cellular network reduces the economic costs of communication, facilitates some jobs and family bonds, expands the range of community-owned projects, encourages self-organization and ways of situated conflict resolution, and empowers communities in relation to external powerful telecommunication corporations.

This is a novel account of a highly unusual set of community-led institutional innovations based on firsthand information drawn from the main actants of the new network.

Due to the recovery of the quality of life coming from a real estate boom and due to the extensive possibilities for leisure and work, the young generation in Spain looks with more optimism into the future as did generations before. Still, Spain is a nation with low employment prospects. This puts many professionals in a difficult position, having to sacrifice family relations for a better job. Another problem is the rate of university degrees, which is over the European average. Therefore, Generation Z has higher goals for their lives than previous generations. One of the traditional problems is that young people get high marks in their professional degrees but have a lack of employability skills and are therefore not always success in their first apprenticeship contract with companies. Generation Z has social skill problems with respect to empathy, communication and conflict management. Due to their digital style of life, they have substituted the gregarious relationships leisure for the bedroom culture of social networks.

The purpose of this paper is to develop an approach within the guidance of the Mental Capacity Act (2005) to meaningfully include people diagnosed with dementia (PDwD) in research endeavours.

As part of a broader study of self-authored narratives of care experiences, PDwD were involved in the development and implementation of a process method of consent, in which consent conversations were contextual, responsive and ongoing, and were audited with the use of field diaries.

Working within people’s relational contexts (i.e. care staff and family), eight participants with a range of dementia diagnoses and care needs made and verbally communicated research-related decisions. A desire to participate was consistently conveyed across research encounters, regardless of the extent of memory problems. Participants also demonstrated keen awareness of the links between memory problems, rights and inclusion, alongside a sense of personal identity and the capacities to clearly communicate this.

A process model of consent encouraged formal reflection upon ethical and pragmatic complexities, and is relevant to persons diagnosed with dementia making both care- and research-related decisions. Further work is needed to include people with a broader range of communication support needs.

This research demonstrates substantial possibilities for eliciting and responding to the views of people with dementia diagnoses (previously excluded from research). Results open opportunities for genuine long-term research and care partnerships with PDwD for practice, service and policy development.