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The purpose of this paper is to examine the voluntary disclosure of risk-related issues, with a focus on credit risk, in graphical reporting for listed banks in the major European economies. It aims to understand if banks portray credit risk-related information in graphs accurately and whether these graphs provide incremental, rather than replicative, information. It also investigates whether credit risk-related graphs provide a fair representation of risk performance or a more favourable impression than is warranted.

A graphical accuracy index was constructed. Incremental information was measured. A multi-level linear model investigated whether credit risk affects the quantity and quality of graphical credit risk disclosure.

Banks used credit risk graphs to provide incremental information. They were also selective, with riskier banks less likely to use risk graphs. Banks were accurate in their graphical reporting, particularly those with high levels of credit risk. These findings can be explained within an impression management perspective taking human cognitive biases into account. Preparers of risk graphs seem to prefer selective omission over obfuscation via inaccuracy. This probably reflects the fact that individuals, and by implication annual report’s users, generally judge the provision of inaccurate information more harshly than the omission of unfavourable information.

This study provides theoretical insights by pointing out the limitations of a purely economics-based agency theory approach to impression management.

The study suggests annual reports’ readers need to be careful about subtle forms of impression management, such as those exploiting their cognitive bias. Regulatory and professional bodies should develop guidelines to ensure neutral and comparable graphical disclosure.

This study provides a substantive alternative to the predominant economic perspective on impression management in corporate reporting, by incorporating a psychological perspective taking human cognitive biases into account.

The purpose of this study is to examine corporate disclosure of stakeholder-oriented actions on Twitter in response to COVID-19 during the pandemic outbreak and to empirically investigate whetherfirms’ social performance and their financial resilience impact on their engagement in, and communication of, stakeholder-oriented COVID-19 actions.

This study scrapes a sample of tweets communicated by major global listed firms between March 1, 2020 and April 30, 2020 and identifies disclosures that mention firm engagement in stakeholder-oriented actions in response to the COVID-19 pandemic. Cross-sectional regression analysis is used to examine the relationship between firms’ social performance and the number of tweets they post about stakeholder-oriented COVID-19 actions. Further, firms’ financial resilience is examined as a moderating factor of this relationship.

The results show that firms with better social performance are more likely to engage in and, hence, communicate stakeholder-oriented actions for the COVID-19 pandemic on Twitter. Moreover, it is evident that firms with better social performance communicate more stakeholder-oriented actions only when they belong to industries that have not been severely impacted by the pandemic.

This study has two important contributions. First, this study provides contemporary evidence of corporate disclosure of firms and their stakeholder-oriented actions on Twitter in response to the COVID-19 pandemic during the initial outbreak period. Second, it reveals insights into what characteristics drive firms to engage in costly corporate social responsibility (CSR) activities, and promote them on social media, in a period characterized by high economic uncertainty.

The purpose of this paper is to analyse the current nature and content of biodiversity reporting practices adopted by English local councils. By adopting a multi-theoretical framework that relies on economic and social theories such as agency, stakeholder, legitimacy and institutional theories, this study also aims to investigate the factors that explain the extent of biodiversity disclosure provided by local councils.

This study uses a self-constructed disclosure index to analyse the biodiversity-related information published in the official websites of 351 English local councils. A multivariate analysis was conducted to analyse the association between local councils’ characteristics and biodiversity disclosure.

This study shows that the information disclosed on local biodiversity is limited and does not allow the interested stakeholders to get a comprehensive picture of the current status of local biodiversity. It also provides evidence that the level of biodiversity disclosure is significantly associated with the level of local council’s population, the presence of councillors from environmentally oriented parties and environmental non-governmental organisations operating in the local council area, poor biodiversity management practices and local councils’ visibility.

This study is one of the few accounting studies that provides a comprehensive analysis of biodiversity disclosure by analysing its nature and content and investigating the factors associated with such disclosure. It extends agency, stakeholder, institutional and legitimacy theories, by showing that local councils use voluntary disclosures to satisfy the informational needs of the main stakeholders and to assure that their strategies and practices conform to the values and expectations of the community they represent.

The purpose of this paper is to explore the use of narratives in biodiversity reports as a mechanism to raise the awareness of biodiversity’s importance. By classifying biodiversity narratives into 14 categories of biodiversity values this paper investigates whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies.

This study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published by UK local councils. The narratives were first identified and then allocated into 14 categories of biodiversity value. Then, they were ascribed to either shallow (resource conservation, human welfare ecology and preservationism), intermediate (environmental stewardship and moral extensionism) or deep philosophies.

UK local councils explained biodiversity’s importance mainly in terms of its instrumental value, in line with shallow philosophies such as human welfare ecology and resource conservation. UK local councils sought to raise awareness of biodiversity’ importance by highlighting values that are important for the stakeholders that are able to contribute towards biodiversity conservation such as landowners, residents, visitors, business and industries. The authors also found that local councils’ biodiversity strategies were strongly influenced by 2010, the International Year of Biodiversity.

This paper is one of the few accounting studies that engages with the literature on environmental ethics to investigate biodiversity. In line with stakeholder theory, it indicates that explanations on biodiversity’s importance based on anthropocentric philosophies are considered more effective in informing those stakeholders whose behaviour needs to be changed to improve biodiversity conservation.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Organizations that managed to weather the financial and economic storms caused by the COVID-19 pandemic made good use of social media, namely Twitter, to engage with stakeholders on specific actions to be taken as part of CSR initiatives.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The chapter will describe the genealogy of the international social movement “Zero Waste (ZW)” and highlights its role of cultural, organizational, and scientific reference point for the waste management, in particular the public one in Italy. The chapter proposes to interpret ZW as a part of a wider social movement on “common goods” that in Italy proposed a radical critics of the neoliberal governance of local public services. The climax of this movement was the referendum of 2011, when 27 millions of Italian citizens voted against the privatization of waste, water, and transport management at an urban level. By door-to-door recycling, composting of community, pay as you throw system (PAYT), reuse centers, and environmental communication, ZW movement succeeded to create an apparatus of driver concepts for the management of waste. In particular, some of the proposed case studies were the actors that implemented the ZW strategy findings on the territory, experimenting new organizational and social practices aimed at increasing recycle and at converting the local economy into a circular one.

This paper aims to present the application and critical reflection on the effects of a intervention for children with autism spectrum disorder (ASD): the Soundbeam Imitation Intervention (SII). The intervention is based on the imitation of meaningless body gestures supported by a musical feedback. The rationale underlying SII is that mirror neurons deficit may represent the cause for the incomplete development of social and motor functioning in children with ASD. Following this assumption, it is possible to hypothesise that a systematic activation of this a system through the simultaneous observation-execution of meaningless body gestures may affect functional changes of mirror-related functions.

A sample of 14 children, who were between 5 and 9 years of age, with a diagnosis of ASD were involved in a six weeks’ SII programme. The programme is designed as a three-step progression, where each step includes exercises that focus on an activity: synchronous/one arm imitation, synchronous/two arms imitation and delayed imitation. Exercises are based on repeated movements-melodies associations of increasing difficulty. Motor imitation and social attention were assessed using a synchronous video-modelling task pre and post intervention.

Data highlight significant improvements in imitation accuracy and duration of social sustained attention were achieved.

Data reported in this paper provide preliminary and promising evidence that imitation and social attention skills acquired through SII can be generalised to a video-modelling imitation setting. The SII ordinal execution has included meaningless gestures, usually excluded from previous interventions, and this adds further validity to the training.

This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced corporate environmental responsibility.

The study proposes a framework derived from existing biodiversity reporting literature and international guidelines on the topic. Using data from companies’ non-financial reports, the voluntary biodiversity disclosure index is quantified on disclosed information. Various quality reporting characteristics are also deepened. Sector-specific analysis is conducted across 11 industries.

Approximately 30% of companies in the sample release information on their biodiversity practices/initiatives regarding biodiversity and extinction loss risks. Quantitative analysis reveals a general commitment to disclosure yet falls short of optimal standards. Qualitative insights suggest a genuine intention towards reporting exists, with notable gaps in future orientation, double materiality and mitigation strategies. The quality analysis underscores that the reporting is mainly generalised, narrative and disaggregated concerning actions to restore habitats and ecosystems.

A limitation of this study is the observation of annual reports during one reporting period. Future studies of longer duration would provide cross-period insights into corporate behaviour.

Policymakers should implement regulations and guidelines specifically tailored to biodiversity reporting, providing clear frameworks and standards for companies. Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge-sharing in biodiversity reporting.

Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge sharing in biodiversity reporting.

The study contributes to future biodiversity disclosure research by introducing a comprehensive framework that fosters stakeholder trust and environmental accountability. It also sheds light on biodiversity stewardship among Italian companies, under EU directives.

Digital media and mobile apps are constantly used concerning social interaction and maintaining social bonds. The most popular platform used for these practices is WhatsApp (Statista, 2022) a cross-platform instant messaging service for mobile devices. Like other instant messaging services, WhatsApp permits its users to create groups to have an interaction between (usually) a restricted number of people. This chapter will focus on young adults' everyday life and their mediated interactions using WhatsApp groups composed exclusively of people of the same gender. Considering these groups as communities of practices (Lave & Wenger, 1991) and gender as something that is doing with interaction (Butler, 2004; Connell, 2005; Mac an Ghaill, 1994), this chapter will concentrate on how young adults perform and (re)shape masculinities and femininities using mobile apps. Starting from the analysis of 46 online interviews with young adults living in Italy, this chapter will focus on homosocial practices in WhatsApp groups underling how gender identities are performed in these specific digital spaces, to what extent uses intertwine with WhatsApp's affordances and which kind of (the idea of) masculinities and femininities are reproduced by users practices. The interviews show how digital homosocial groups are usually carried out as a humourous act between friends, as a form of social consolidation, as an attempt to gain or maintain peer status or preserve hegemonic/dominant ideas of femininity or masculinity and as a safe space where performing what for some interviewees is the real essence of being men or women.