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The paper examines integrated reporting (IR) practices of two Japanese universities and three South African universities by evaluating and comparing their 2019 integrated reports.

A multiple case study research method is used in this study.

The paper reveals that IR is in its infancy at the sample universities. Some universities have initiated disclosing information to their stakeholders on how they create value. However, the universities lack a comprehensive approach to integrating financial and non-financial information, thereby affecting the IR disclosure quality. The findings indicate that informal coercive pressure of South African universities is a primary driving factor that enables the universities to achieve a higher IR disclosure quality than their Japanese counterparts.

This paper argues that institutional theory is relevant for explaining the differences in IR practices of the universities in the two different jurisdictional settings.

The research will be of interest to university administrators, policymakers, regulators and other stakeholder groups of universities. The assessment of integrated reports serves as a first step to help the universities improve IR practices as well as to facilitate the diffusion of IR in higher education institutions (HEIs) globally. There is also a need for universities to pay more attention to the storytelling of their value creation in future IR disclosures.

It is the first to assess the IR quality of the Japanese sample universities as well as the first to conduct a comparative analysis for IR practices of universities in two different jurisdictional settings that have adopted IR. The findings of this study add to the current scholarly debate on universities' ability to tell their stories on their value creation to stakeholders via integrated reports.

The purpose of this study is to address a significant gap in the understanding of entrepreneurship at the microfoundation level. It focuses on how individual entrepreneurs, specifically Hongbang entrepreneurs in China from 1896 to 1949, shape and transform their contexts. The aim is to provide a deeper understanding of the mechanisms that facilitate entrepreneurial success.

The study adopts a microhistorical approach, investigating the case of Hongbang entrepreneurs in China during 1896-1949. It involves an in-depth examination of historical records to explore the strategic interactions between these entrepreneurs and core stakeholders such as consumers, financial intermediaries, government regulators, and human resources. The research methodology emphasizes a process-oriented view, examining the evolution of personalized networks into extensive connections.

The research reveals that Hongbang entrepreneurs successfully reshaped their unfavorable embedded contexts by strategically collaborating with key stakeholders. They influenced consumer tastes, allied with financial intermediaries, negotiated with governments on regulation policies, and developed human resource stocks. The transformation was facilitated by the evolution of their networks from personalized to extensive connections. These findings highlight the localized strategies such as cronyism in resource acquisition within China’s private property development industry.

This study contributes to the field by offering insights into entrepreneurial contextualization and networking. It sheds light on the complex interplay between entrepreneurs and their contexts, providing a nuanced understanding of localized strategies in the Chinese context. The findings add value to the discourse on entrepreneurship by elucidating the strategic and processual acts through which entrepreneurs engage with stakeholders and reshape their environments.

This study examined the influence of corporate governance (CG) in relation to venture capital (VC) investment on invested firm's corporate social responsibility (CSR) performance in the Chinese context. More specifically, this paper examined the mediation of the proportion of independent directors (INDD), management shareholding (MSH) and executives' political connections (POLC) in the above-mentioned relationship.

This empirical study performed multiple mediation testing and bootstrap mediation robustness test on data from Chinese A-class shares IPO companies between 2010 and 2018.

The results of direct relationship analysis showed that VC support is detrimental to firm' CSR performance, consistent with previous research studies. The indirect effect analysis showed that VC reduced firm' CSR through reduction of INDD on board and increased MSH. Conversely, VC contributed to firm's CSR through higher POLC, which confirmed the significance of the joint mediation model.

This study offers stakeholders the opportunity to develop a deeper understanding of the role of VC institutions, independent directors and executives, in terms of firm's CSR, as well as provides insights on control rights allocation and policy drafting on independent directors when considering accessing VC support.

By analyzing the mediation model of the VC–CSR relationship, this paper provides evidence to enrich the debate on the role of CG in the relation between VC and firm's CSR.

This study aims to explore the biodiversity reporting by the largest dairy company in China (the Yili Group). The authors use signalling theory, legitimacy theory, institutional theory and stakeholder theory to understand the Yili Group’s motivations to report biodiversity disclosures.

This study uses content analysis, guided by a biodiversity disclosure index, to explore and investigate the disclosure themes and tone for the stand-alone Yili Group biodiversity reports for the period 2017–2019. The content analysis is supplemented by a selection of interviews used to obtain additional insights into the Yili Group’s biodiversity reporting.

A gradual improvement is noted in the Yili Group’s biodiversity reporting over time, while the need for improvement remains as the Yili Group matures in its reporting. The company tends to report symbolic disclosures rather than substantive ones and is motivated more by external pressures and/or incentives than by morality and/or stakeholder accountability: this pushes the company towards more dominant symbolic biodiversity disclosure practices.

Findings are particularly relevant to the management of Chinese companies planning to publish biodiversity reports or enhance biodiversity disclosure practices as they draw attention to specific aspects of biodiversity reporting which require improvement. Improvements in biodiversity reporting provide a signal that such reporting is maturing and that organizations are recognizing the need for managing their biodiversity impact.

Given that the Yili Group is a pioneer among Chinese firms in publishing biodiversity reports, this paper suggests other companies’ imitation of the Yili Group and helps promote the diffusion of biodiversity reporting in China. In addition, this paper provides a basis for a call for Chinese companies to strengthen their awareness and accountability regarding biodiversity and the conservation thereof.

This study is among the first to explore biodiversity reporting and disclosure in a China-based organization. While the study deals with one company, the findings are broadly applicable for other organizations seeking to undertake biodiversity accounting and reporting. Considering that biodiversity accounting is a research area which is still under-investigated, this paper aims to respond to the call of Jones and Solomon (2013) for pushing the boundaries in biodiversity accounting.

Currently, ubiquitous smartphones embedded with various sensors provide a convenient way to collect raw sequence data. These data bridges the gap between human activity and multiple sensors. Human activity recognition has been widely used in quite a lot of aspects in our daily life, such as medical security, personal safety, living assistance and so on.

To provide an overview, the authors survey and summarize some important technologies and involved key issues of human activity recognition, including activity categorization, feature engineering as well as typical algorithms presented in recent years. In this paper, the authors first introduce the character of embedded sensors and dsiscuss their features, as well as survey some data labeling strategies to get ground truth label. Then, following the process of human activity recognition, the authors discuss the methods and techniques of raw data preprocessing and feature extraction, and summarize some popular algorithms used in model training and activity recognizing. Third, they introduce some interesting application scenarios of human activity recognition and provide some available data sets as ground truth data to validate proposed algorithms.

The authors summarize their viewpoints on human activity recognition, discuss the main challenges and point out some potential research directions.

It is hoped that this work will serve as the steppingstone for those interested in advancing human activity recognition.

This study aims to acquire a better understanding on the characteristics and risks of heavy metals (HMs) in PM_2.5 from an industrial city – Handan, China.

PM_2.5 samples were collected on the basis of daytime and nighttime at the state controlling air sampling site in Handan city. Ten metal elements (V, Cr, Mn, Fe, Ni, Cu, Rb, Sr, Cd and Ba) in PM_2.5 were determined with an inductively coupled plasma mass spectrometry. The pollution levels of metals were characterized by enrichment factors, and the sources of metals were identified with principle component analysis and cluster analysis. The ecological and health risks of metals were assessed using ecological and health risk indexes.

Results showed that the highest and lowest PM_2.5 concentration appeared in winter and summer, respectively. The concentration of PM_2.5 at night was higher than in the daytime in winter, yet it is the opposite in other seasons. The total mass concentration of detected metals was the highest in winter, and the total mass concentration in the daytime was higher than at night in all four seasons. The elements V, Rb, Sr and Ba exhibited a deficient contamination level; Cr, Ni and Cu exhibited a moderate contamination level; while Fe and Cd were at an extreme contamination level. The metals in PM_2.5 originated from a mixture source of fossil fuel combustion and manufacture and use of metallic substances (34.04%), natural source (26.01%) and construction and traffic-related road dust (17.58%). Results from the ecological risk model showed that the ecological risk of metals was very high, especially risks related to Cd. Health risk model presented that both the non-carcinogenic and carcinogenic risk coefficients of metals were above the tolerance level of the human body.

The significance of the study is to further know the pollution characteristics of PM_2.5 and related HMs in Handan city, and to provide references for ensuring local resident health and ecological environment.

The purpose of this paper is to establish a synthetic evaluation index system of new socialist countryside (NSC) development at county level in China, and by which to evaluate the level of NSC construction among different regions in China. Then, some problems of rural development can be found and corresponding measures can be proposed, which could provide references for policymaking.

First, from agricultural, rural and farmers' perspective, a preliminary index system which containing 44 indicators was put forward. Then, combining with a series of subjective and objective indicator screening methods, such as fuzzy synthetic evaluation, clustering analysis, correlation and variation coefficient analysis, the final index system containing 22 indicators was established. Third, combining with factor analysis, the final index system was used to evaluate the level of NSC construction in 28 counties of China in 2007. Finally, we calculated district factor scores by a model and gave an aggregate index ranking of different regions.

NSC construction at county level is not well developed in China and there are significant geographical differences among different districts. First, NSC construction in Shanghai, Beijing, Nanjing, Guangzhou and Hangzhou is relatively better. Second, NSC construction of East China is better than that of North China and Central China. Northeast of China is better than Southwest and Northwest. Third, NSC construction in municipalities is higher than non‐municipalities. Rural development in Western regions of China needs to be paid special attention.

A final evaluation index system including 22 indicators was designed. These indicators are complete, independent, weakly correlative and stable. The index system can be further applied to evaluate other regions' NSC development. The evaluation results can provide useful references for NSC reform in the whole nation.

The purpose of this study is to investigate the effects of the cementite morphology on the hydrogen trapping behavior in low-alloy pipeline steel.

In this study, the hydrogen trapping behavior in low-alloy pipeline steel was quantitatively studied by a combination of microstructural observations, electrochemical hydrogen permeation experiments and thermal desorption spectroscopy (TDS) analyses.

P-1 and P-2 steels are two samples with different microstructures. The morphology of cementite precipitates in the P-1 and P-2 steels was different. Lamellar cementite is present in P-2 steel and only granular cementite in P-1 steel, which led to a better irreversible hydrogen trapping ability of P-2 steel, which was confirmed by subsequent hydrogen permeation and TDS experiments.

The study of these deep hydrogen trap sites is helpful in improving the hydrogen embrittlement resistance of low-alloy pipeline steels.

The purpose of this paper is to better understand the indirect link between high-performance work systems (HPWSs) and firm performance in Chinese professional service firms (PSFs) by investigating the mediating role of organizational ambidexterity, i.e. a firm’s capability to simultaneously explore new ideas and exploit existing resources.

Data were collected from 120 Chinese accounting firms. The authors used hierarchical and polynomial regression analyses to test their hypotheses.

The proposed positive link between the HPWS and organizational ambidexterity was found. Further, the results showed a non-linear relationship between organizational ambidexterity and organizational performance.

The present study is limited in terms of small sample size, single industry and self-report data.

Firms which reported a higher level of HPWS demonstrated better performance due to their organizational capability to explore new ideas and exploit existing resources. In the Chinese context, firms that had high levels of exploration (exploring new resources) and exploitation (exploiting existing resources) or that had a high level of exploration experienced higher performance. The authors can conclude from these findings that without exploration, organizational success is difficult to achieve for PSFs.

This is the first study examining the underlying mechanism of organizational ambidexterity in the indirect relationship between HPWS and firm performance in Chinese PSFs. It advances the authors understanding of HPWS and firm performance relationship in an Eastern country and an emerging context of PSFs. This is also the first study to use polynomial regression to operationalize organizational ambidexterity.

The purpose of this study is to investigate the recovery and resilience tourism strategies and possible future development of four main Chinese tourism cities.

The authors collected data from the official accounts of tourism administrations of these cities, tourist attractions and opinions from media and newspapers in Sina Weibo platform. The authors adopted an inductive approach in observing relevant social media posts and applied content analysis to identify main China’s tourism prevention and recovery strategies.

During the mass pandemic infection period, top-down prevention and control measures were implemented by the Chinese central and local governments, with feasible and regional recovery policies and protocols being adapted according to local situations. Measures related to tourism industrial re-employment, improvement of international images and governmental financial supports to re-boost local tourism in Chinese cities were paid great attention. Digitalization, close-to-nature and cultural heritages became important factors in the future development of China’s tourism. Dark tourism, as a potential tourism recovery strategy, also obtained huge emergence, for the memory of people deceased in the pandemic and for the inheritance of national patriotism.

This study enriches the current literature in urban tourism recovery studies analyzing the specific case of Chinese tourism cities and fulfill some voids of previous research mostly focused on the first wave of the pandemic and the recovery strategies mainly of Western cities. It also provides valuable suggestions to tourism practitioners, destinations and urban cities in dealing with regional tourism recession and finding possible solutions for the scenario associated to the COVID-19 and other similar health crisis.