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The purpose of this paper is to examine whether mandatory disclosure of information accompanying the sale of real estate achieves its aim of informed purchasers.

Using a case study approach focused on mandatory disclosure in South Australia data was collected from interviews and focus groups with key personnel in the property industry involved in the production of information required to fulfil vendors’ disclosure obligations.

The authors found that purchasers are ill-served by a long and complex form of mandatory disclosure with a short time frame that prevents the use of the information provided. Without good form design and increased digital affordances provided by the cadastral and conveyancing systems, mandatory disclosure is insufficient to ensure minimisation of information asymmetry between vendor and purchaser.

To the best of the authors’ knowledge, this is the first Australian qualitative study that examines the utility of mandatory vendor disclosure in real estate sales and the first to consider the impact of the digitalisation of cadastral and conveyancing systems upon the efficacy of mandatory disclosure regimes.

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate social responsibility (CSR). There is a paucity of literature regarding CSR implementation in the construction sector, especially in developing countries like South Africa. Hence, the study evaluated CSR’s merits and hindrances and suggested solutions to enhance its implementation in the South African construction sector of Mpumalanga Province.

The researchers employed a questionnaire survey method to collect data from 68 useable respondents in the South African construction sector of Mpumalanga Province. The main section of the questionnaire was divided into three parts, each addressing an objective mean item score ranking technique.

Findings show management lacks willingness, absence of recognition for implementing CSR at tender adjudication, professionals regard CSR as a “soft issue,” inadequate ability to carry out CSR initiatives and lax CSR knowledge emerged as the key issues hindering construction stakeholders, especially construction companies, from participating in CSR in South Africa. The research suggests initiatives to enhance CSR in the construction industry.

The study shows that the findings can be used to improve the implementation of CSR engagement and possibly enhance a policy to stimulate friendly CSR in the South African construction sector.

The primary aim of this paper is to illuminate the critical issue of the degree awarding gap in the UK, which significantly impacts students from lower socio-economic backgrounds and minority groups. By conducting a systematic review of existing literature following the PRISMA protocol, this study seeks to uncover the complex web of explanatory factors that mediate the relationship between contextual indicators, institutional culture, and degree awarding disparities. Addressing this gap is vital for promoting social justice, enhancing the economy, safeguarding the reputation of UK universities, and adhering to legal responsibilities. This paper endeavours to provide a comprehensive understanding of the underlying causes of degree awarding gaps and offer evidence-based recommendations for the higher education sector to mitigate these disparities.

This study employs a systematic review design, adhering to the PRISMA protocol, to meticulously analyse the existing body of literature concerning the degree awarding gap in UK higher education. By systematically gathering, evaluating, and synthesizing relevant studies, the review aims to identify and understand the multifaceted factors mediating the link between contextual indicators, institutional culture, and the disparities observed in degree awarding. This methodological approach ensures a rigorous and transparent examination of the literature, enabling the identification of both the breadth and depth of research on the topic. Through this design, the paper aspires to uncover nuanced insights into the mechanisms driving degree awarding gaps.

The review’s findings reveal that degree awarding gaps in UK universities are influenced by a constellation of factors, highlighting the complexity of this issue. Key among these are unconscious bias, limited student engagement opportunities with academic staff, institutional racism, inadequate support systems, and a scarcity of social and cultural capital. These factors collectively contribute to significant disparities in degree outcomes, disproportionately disadvantaging students from lower socio-economic backgrounds and minority groups. The evidence suggests that institutional practices and culture play a pivotal role in either exacerbating or alleviating these disparities, indicating the need for targeted interventions to address the root causes of degree awarding gaps.

One strength of conducting a systematic review is its rigorous and meticulous nature, which ensures that the process is carefully planned and executed. This comprehensive approach allows for the elimination of biases, as the review systematically gathers and analyses existing literature on the topic. By adhering to a structured methodology, the systematic review enhances the validity and reliability of the findings, providing a robust and unbiased synthesis of the available evidence. This strength lends credibility to the research and reinforces the confidence in the conclusions drawn from the review.

The practical implications arising from this information indicate that universities need to address the identified issues directly by implementing supportive strategies and interventions. By doing so, they can create a learning environment that is more inclusive and equitable, allowing all students to unlock their full potential. This may involve measures such as raising awareness about unconscious bias, promoting engagement between academic staff and students, implementing anti-racist policies, establishing comprehensive support systems, and actively fostering social and cultural capital. Such practical actions will contribute to reducing the degree awarding gaps and promoting equal opportunities for all students, ultimately leading to a more equitable and successful educational experience.

The social implications derived from this information are significant. By implementing supportive strategies and interventions to address the identified issues, universities can contribute to creating a more inclusive and equitable learning environment. This has the potential to have a transformative impact on society by providing equal opportunities for all students to unlock their full potential. By raising awareness about unconscious bias and implementing anti-racist policies, universities can foster a more diverse and inclusive community. Promoting engagement between academic staff and students and establishing comprehensive support systems can enhance social cohesion and create a sense of belonging. Ultimately, these efforts can lead to reduced degree awarding gaps and contribute to a more equitable and successful educational experience, positively influencing broader social equality and cohesion.

This paper contributes significantly to the literature by offering a comprehensive, systematic review of the factors contributing to the degree awarding gap in UK higher education, highlighting its originality and value. By focusing on the interplay between contextual indicators, institutional culture, and degree awarding disparities, the study provides novel insights into how these dynamics contribute to educational inequities. Furthermore, the evidence-based recommendations for institutional interventions presented in this paper furnish the higher education sector with actionable strategies to foster a more inclusive and equitable learning environment. This work not only advances academic understanding of degree awarding gaps but also offers practical value to policymakers and educational institutions aiming to enhance social justice in higher education.

The purpose of the study is to understand the relationship between family-driven innovation and the incorporation of corporate sustainability in German family firms.

The study conducted 26 interviews with 22 German family firms. Thematic analysis was undertaken on the collected data resulting in five major themes.

The study identified five main themes of corporate sustainability-oriented innovation in family firms, which include measuring corporate sustainability performances, building corporate sustainability-oriented infrastructure, stabilizing/optimizing operations, enhancing operational flexibility/independence and knowledge management and development. The study also provides an activity-based guide for family firms to use innovation to achieve corporate sustainability goals and present the findings’ implications for policymakers.

The present study is the first study to empirically investigate the relationship between family-driven innovation and the incorporation of corporate sustainability at each of the corporate sustainability maturity levels.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper aims to challenge the view of Sweden’s climate leadership by problematizing its domestic climate adaptation governance and highlighting the need for a more holistic view of adaptation. The paper highlights aspects that are troublesome for not only the built environment along coastlines but also the future of Sweden’s standing as a climate leader. The paper concludes with recommendations addressing the key areas of climate adaptation fragmentation in Sweden and calls for a more holistic view of adaptation, and one that takes into account resources, collaboration and coherence of governance vision.

The paper is a comprehensive analysis of internal governance processes in climate change adaptation. It is based on an extensive literature review and semi-structured interviews at the local level – i.e. municipalities – who have the primary responsibility for adaptation to climate change in Sweden.

Findings point to three-fold concerns. First, there is a lack of clarity on roles and responsibilities in adaptation among municipalities, regions and governmental agencies. Second, the gap between available finance and actual needs for climate change adaptation presents a major challenge when channels and pathways are not clear either. Finally, some adaptation strategies on both the local and national scales may be maladaptive in the long term.

Sweden consistently ranks highly in different climate performance indices and has acquired an international reputation as a climate leader. The paper challenges this narrative. Through a closer look the paper’s findings reveal a more fragmented picture of climate adaptation governance in the country with a myriad of unresolved questions and ad hoc solutions, where adaptation challenges are more pronounced and manifest in the built environment along the coastlines.

The purpose of this article is twofold. First, this study characterises the current state of the bio-packaging market's development. Second, it identifies key factors influencing and possible scenarios of the bio-packaging market transition to increase the market share of compostable packaging.

The results of 29 in-depth interviews (IDIs) with representatives of the key groups of bio-packaging supply chains' (SCs') stakeholders were the input for the consideration of the research problem.

The main economic, legal, social and technological enablers and barriers to the bio-packaging regime transition are recognised, and their impact at the market level is explained. The authors recognised the hybrid transition scenario towards an increase in the market share of compostable packaging related to the three traditional pathways of transformation, reconfiguration and technological substitution.

This study contributes to a better understanding of the socio-technical system theory by examining interdependencies between landscape (external environment), market regime (bio-packaging market) and niche innovations (compostable packaging) as well as system transition pathways. The findings and conclusions on bio-packaging market developments can be important lessons learnt to be applied in different countries due to the same current development stage of the compostable packaging lifecycle worldwide.

This study aims to uncover the ongoing discourse on generative artificial intelligence (AI), literacy and governance while providing nuanced perspectives on stakeholder involvement and recommendations for the effective regulation and utilization of generative AI technologies.

This study chooses generative AI-related online news coverage on BBC News as the case study. Oriented by a case study methodology, this study conducts a qualitative content analysis on 78 news articles related to generative AI.

By analyzing 78 news articles, generative AI is found to be portrayed in the news in the following ways: Generative AI is primarily used in generating texts, images, audio and videos. Generative AI can have both positive and negative impacts on people’s everyday lives. People’s generative AI literacy includes understanding, using and evaluating generative AI and combating generative AI harms. Various stakeholders, encompassing government authorities, industry, organizations/institutions, academia and affected individuals/users, engage in the practice of AI governance concerning generative AI.

Based on the findings, this study constructs a framework of competencies and considerations constituting generative AI literacy. Furthermore, this study underscores the role played by government authorities as coordinators who conduct co-governance with other stakeholders regarding generative AI literacy and who possess the legislative authority to offer robust legal safeguards to protect against harm.

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.

We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.

We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.

This study has implications for executive hiring decisions.

This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles of FOI legislation.

This qualitative study used semi-structured interviews to collect data from six experts selected by means of the snowball sampling technique and content analysis. The study used a modified Delphi design consisting of two rounds of interviews.

The results showed that little effort is made by government officials to demonstrate commitment to the implementation of FOI legislation.

The passing of FOI is expected to reduce corruption, increase public participation, reduce the level of secrecy and increase transparency and openness. This is not the case as the implementation of this socioeconomic right in South Africa is faced by numerous challenges, such as a lack of political will, secrecy laws providing for the opposite of what the FOI legislation seeks to achieve, poor legislative interpretation and a lack of clear policies. The study proposes a framework aimed at addressing these challenges.

The study provides a framework for the implementation of FOI legislation. The framework was developed under the guidance of Article 19 principles of freedom of information legislation.