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Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.

Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.

The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.

The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.

This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.

Whilst a modest number of investigations have been undertaken concerning nanofluids (NFs), the exploration of fluid flow under exponentially stretching velocities using NFs remains comparatively uncharted territory. This work presents a distinctive contribution through the comprehensive examination of heat and mass transfer phenomena in the NF ND–Cu/H₂O under the influence of an exponentially stretching velocity. Moreover, the investigation delves into the intriguing interplay of gyrotactic microorganisms and convective boundary conditions within the system.

Similarity transformations have been used on PDEs to convert them into dimensionless ODEs. The solution is derived by using the homotopy analysis method (HAM). The pictorial notations have been prepared for sundry flow parameters. Furthermore, some engineering quantities are calculated in terms of the density of motile microbes, Nusselt and Sherwood numbers and skin friction, which are presented in tabular form.

The mixed convection effect associated with the combined effect of the buoyancy ratio, bioconvection Rayleigh constant and the resistivity due to the magnetization property gives rise to attenuating the velocity distribution significantly in the case of hybrid nanoliquid. The parameters involved in the profile of motile microorganisms attenuate the profile significantly.

The current simulations have uncovered fascinating discoveries about how metallic NFs behave near a stretched surface. These insights give us valuable information about the characteristics of the boundary layer close to the surface under exponential stretching.

The novelty of the current investigation is the analysis of NF ND–Cu/H₂O along with an exponentially stretching velocity in a system with gyrotactic microorganisms. The investigation of fluid flow at an exponentially stretching velocity using NFs is still relatively unexplored.

Present investigation based on the flow of electrically conducting Williamson nanofluid embedded in a porous medium past a linearly horizontal stretching sheet. In addition to that, the combined effect of thermophoresis, Brownian motion, thermal radiation and chemical reaction is considered in both energy and solutal transfer equation, respectively.

With suitable choice of nondimensional variables the governing equations for the velocity, temperature, species concentration fields, as well as rate shear stress at the plate, rate of heat and mass transfer are expressed in the nondimensional form. These transformed coupled nonlinear differential equations are solved semi-analytically using variation parameter method.

The behavior of characterizing parameters such as magnetic parameter, melting parameter, porous matrix, Brownian motion, thermophoretic parameter, radiation, Lewis number and chemical particular case present result validates with earlier established results and found to be in good agreement. Finally reaction parameter is demonstrated via graphs and numerical results are presented in tabular form.

The said work is an original work of the authors.

Neglected tropical diseases (NTDs) are a set of infectious diseases that primarily affect low-income countries situated near the equator. Effective diagnostic tools hold the key to stemming the spread of these infectious diseases. However, specificity is a major concern associated with current diagnostic protocols. In this regard, electrochemical deoxyribonucleic acid (DNA) biosensors could play a crucial role, as highlighted by renewed interest in their research. The purpose of this study was to highlight the current scenario for the design and development of biosensors for the detection of NTDs related pathogens. This review highlights the different types of factors involved and the modifications used to enhance sensor properties.

The authors discuss the potential of electrochemical DNA biosensors as efficient, affordable diagnostic tools for the detection of pathogens associated with NTDs by reviewing available literature. This study discusses the biosensor components, mainly the probe selection and type of electrodes used, and their potential to improve the overall design of the biosensor. Further, this study analyses the different nanomaterials used in NTD-based electrochemical DNA biosensors and discusses how their incorporation could improve the overall sensitivity and specificity of the biosensor design. Finally, this study examines the impact such techniques could have in the future on mass screening of NTDs.

The findings provide an in-depth analysis of electrochemical DNA biosensors for the detection of pathogens associated with NTDs.

This review provides an update on the different types and modifications of DNA biosensors that have been designed for the diagnosis of NTD-related pathogens.

The Metaverse, an emergent Web 3.0 platform, offers users immersive virtual reality experiences. This study employs a case study approach to explore the concept of sustainability within the Metaverse. It examines the environmental, social, and economic implications of virtual interactions and the role of sustainable technologies in shaping user behavior and virtual economies. Through selected case studies, the research provides insights into the potential and challenges of integrating sustainable practices in the Metaverse, with implications for stakeholders ranging from policymakers to end-users.

This study examines the ethical and social consequences of the accelerated adoption of new technologies. An empirical approach is employed to explore the impacts of rapid technological integration on societal norms, ethical considerations, and individual behaviours. Responses from 305 participants are analysed using partial least squares structural equation modelling (PLS-SEM), focusing on perceived usefulness, ease of use, relative advantage, personal innovativeness, and fear of missing out (FOMO). The findings unveil intricate interactions between technological advancements and ethical–social dynamics, underscoring challenges and opportunities. This study offers critical insights for policymakers, technology developers, and society at large, aiming to encourage a more ethically informed and socially conscious approach to technology adoption.

The purpose of this paper is to assess steady, two-dimensional natural convection flow of a viscoelastic, incompressible, electrically conducting and optically thick heat-radiating nanofluid over a linearly stretching sheet in the presence of uniform transverse magnetic field taking Dufour and Soret effects into account.

The governing boundary layer equations are transformed into a set of highly non-linear ordinary differential equations using suitable similarity transforms. Finite element method is used to solve this boundary value problem. Effects of pertinent flow parameters on the velocity, temperature, solutal concentration and nanoparticle concentration are described graphically. Also, effects of pertinent flow parameters on the shear stress, rate of heat transfer, rate of solutal concentration and rate of nanoparticle concentration at the sheet are discussed with the help of numerical values presented in graphical form. All numerical results for mono-diffusive nanofluid are compared with those of double-diffusive nanofluid.

Numerical results obtained in this paper are compared with earlier published results and are found to be in excellent agreement. Viscoelasticity, magnetic field and nanoparticle buoyancy parameter tend to enhance the wall velocity gradient, whereas thermal buoyancy force has a reverse effect on it. Radiation, Brownian and thermophoretic diffusions tend to reduce wall temperature gradient, whereas viscoelasticity has a reverse effect on it. Nanofluid Lewis number tends to enhance wall nanoparticle concentration gradient.

Study of this problem may find applications in engineering and biomedical sciences,e.g. in cooling and process industries and in cancer therapy.

This case study is best suited for courses in career management, stress management, work–life management or science of well-being in organization behavior (OB) or human resources management (HRM). This case study is targeted at the MBA or executive development programs. The learning outcomes of this case study are as follows: to analyze the challenges in balancing Suraj Kumar’s (the protagonist) work–life balance situation and identifying the main causes of such a conflict. What are some strategies that could be used to address these issues? To develop a plan to balance work responsibilities with family and personal life. What specific actions could he take to achieve this balance? To design a training program for employees that addresses work–life balance issues. What topics would you cover in the training, and what methods would you use to deliver the content? To create a proposal for a flexible work arrangement program that an organization could offer to its employees. What would be the benefits of this program, and how would it be implemented and managed? To develop a business case for why an organization should prioritize work–life balance for its employees. What are the potential benefits of doing so, and how can the organization measure the impact of its efforts?

This case study discusses conflicts due to competitive priorities that people face in balancing the pressures, roles and responsibilities between their professional life (careers) and their personal life, and the trade-offs that they make across these multiple aspects of their lives. This case study revolves around Suraj Kumar, a successful consultant, who was offered a promotion as the executive director for the social sector. This promotion would require extensive travel and time away from his family. Kumar was struggling to balance his work responsibilities with his family life and his involvement with the Smile and Shine Foundation, which supports the education of children from economically weaker sections of society. He was reflecting on his past and present and trying to figure out how to prioritize his commitments while also achieving his personal and professional goals.

This research has shown that a case discussion and role-play can be effective for a less experienced audience. Instructors can provide multiple perspectives to stimulate reflection and debate. For executive MBA or executive development programs, a self-reflection exercise is recommended. Participants in these programs may have personal experience dealing with or may know others who have dealt with work–life balance issues, making self-reflection a valuable tool.

Teaching notes are available for educators only.

CSS 6: Human resource management.

Drawing on the frustration-aggression-displacement (FAD) hypothesis, this study investigates the link between supervisor incivility and workplace deviant behavior through the mediating pathways of supervisor-targeted aggression and emotional exhaustion. Additionally, it examines the moderating role of psychopathy in the relationships between supervisor incivility and supervisor-targeted aggression and supervisor incivility and emotional exhaustion.

Data were collected from hotel employees through a three-wave study, and variance-based partial least square structural equation modeling (VB-SEM) was employed to analyze the hypothesized associations.

Results indicate that supervisor-targeted aggression and emotional exhaustion mediate the relationships between supervisor incivility and workplace deviant behavior. However, psychopathy did not show any significant moderating effect.

The findings provide valuable insights for managers to develop effective strategies for reducing organizational incivility and deviant behaviors.

This study identifies two mediating mechanisms linking supervisor incivility to workplace deviant behavior and adds to the limited understanding of how supervisor incivility can lead to negative employee behaviors.