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The purpose of this paper is to explore the extent to which the concept of learning organization can support the embedding of responsible innovation (RI) in organizations.

Based on literature in the fields of corporate social responsibility, learning organizations and quadruple helix collaborations, the authors constructed the responsible learning organization (RLO) framework for RI. With the framework, the authors want to show that the RLO can enable RI within organizations.

Based on this framework, the distinction is made between, on the one hand, the learning processes inside the organization, which resemble reflexivity, and, on the other hand, the learning processes that take place with stakeholders outside the organization, which resemble the other three core processes of RI: anticipation, inclusion and responsiveness. Based on these insights, the authors argue that if an organization wants to do good on innovation, which is seen as the core of RI, organization’s core values should guide that.

Organizational core values should be developed by means of learning inside the organization. Therefore, the process of reflexivity should be stressed more, and employees should be empowered to take part in developing these values, which in return can guide the organization as a compass through all the uncertainty it will encounter during the learning outside the organization when interacting with stakeholders.

The RLO framework for RI shows what learning processes organizations should facilitate first and what content should be at stake during these learning processes to embed RI. Furthermore, the framework puts emphasis on reflexivity as a condition for responsiveness, inclusion and anticipation.

The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).

The study included a combination of qualitative and quantitative methodologies. A qualitative approach was employed to examine the perspectives of accounting professionals on their inclination toward international standards for SMEs or national regulations. The quantitative approach involved doing content analysis on interviews to provide empirical support for the implementation of these standards in a national context.

Romanian accounting professionals want an improvement in financial reporting, but not necessarily through the use of an international standard. And although the level of convergence between the International Financial Reporting Standard (IFRS) for SMEs and national regulations is medium, it is not desirable to apply an international financial reporting standard for SMEs.

This study stands out as one of the few papers that delve into the perspectives of accounting professionals about adopting IFRS for SMEs in a specific country, offering a unique and engaging perspective.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This article explores the synergy between journalism studies and computer science in the context of observing online news. By establishing web applications of online media observatories as research tools, researchers can employ various analytical approaches to gain valuable insights into online news discourse and production.

Drawing eight months of data (01.08.2022–30.04.2023) from the Labservatory’s web application, i.e. over 250,000 news items, the article demonstrates how some of this web application’s main functionalities may be useful in implementing (1) news flow analysis, (2) news topic distribution analysis and (3) media discourse analysis.

The capabilities provided by this web application, (1) to simultaneously analyse the daily news production of ten media outlets with varying features, (2) to rapidly collect a large volume of news items, (3) to identify the news categories as classified by the media themselves, (4) to present the results of the search in relevance order and (5) to automatically generate a search report, highlight the significance of this interdisciplinary collaboration for implementing comprehensive analyses of online news.

The article concludes by emphasising the importance of continuing this joint effort, as it opens new avenues for further research and provides a deeper grasp of the intricate relationship between journalism, technology and society in the digital era. The Labservatory also contributes to society since it may be used by the broader public for immediate access to more pluralistic information and thus for promoting both news media literacy and news media accountability.

Based on social exchange theory and social identification theory, I investigated how employee organizational identification affects the effectiveness of commitment-based human resource (HR) practices. I focused on employee attitudes (job satisfaction) and behaviors (proactive knowledge seeking) as HR practices’ outcomes.

Using a structural equation modeling analytical approach, I tested the hypotheses with data from a web-based cross-sectional survey of 208 specialists and engineers of manufacturing subsidiaries in Poland.

Results showed that the positive relationship between commitment-based-HR practices and job satisfaction is weakened for employees strongly identified with the organization. Simultaneously, the connection between seeking knowledge and job satisfaction is stronger and more important for people who identify moderately to strongly.

The study limitations regard mainly its cross-sectional design and single cultural and industrial context.

From the managerial perspective, the study suggests that to enhance proactive employee behavior, companies need to increase employee organizational identification and ensure that employees have a positive perception of the implemented HR practices.

The study contributes to the ongoing discussion on whether individual contingencies affect the effectiveness of commitment-based HR practices in the form of individual attitudinal and behavioral outcomes. The findings revealed that the contingent effect of organizational identification depends on the type of individual outcomes, suggesting that the strength of organizational identification affects how employees decide to reciprocate the organization’s attention and investment.

The transition to green growth goals requires the concerted efforts of the whole society. Enterprises, as important players in the market, play a key role in promoting green and sustainable development. The rise of the concept of sustainable development has enabled more enterprises to disclose environmental, social and governance (ESG) information, and ESG behaviour is regarded as a positive strategic behaviour to implement the new development concept. This paper aims to explore the influence of ESG performance on enterprise green innovation.

This study applies a fixed effect model and the regulation effect of empirical analysis to explore the influence of ESG performance on enterprise green innovation. The object of investigation is 2014–2021 Shanghai and Shenzhen A-share listed companies.

The results of an empirical analysis outline the following conclusions: (1) ESG performance has a significant effect on enterprise green innovation, mainly by easing the pressure of the financing enterprise, fitting stakeholders’ environmental protection concept and obtaining employee organizational identity that influences enterprise green innovation. (2) Government regulation positively regulates the role of ESG performance in promoting the green innovation of enterprises. (3) Heterogeneity analysis found that the strengthening role of ESG performance on the green innovation of enterprises is stronger in green invention patents, state-owned enterprises and nonheavily polluting industries.

Despite the valuable findings, this study has a few limitations. Thus, it is necessary to extend the object of investigation by adding other Asian countries, which allows for comparison analysis and allocating best practices for promoting green innovation. Besides, innovation and ESG performance depend on the quality of institutions. In this case, the future study should incorporate the indicators that reveal the quality of institutions (corruption, transparency, digitalisation, voice, accountability, etc.).

According to the above conclusions, this paper proposes suggestions at the level of enterprises, government and investors. At the enterprise level, ESG responsibility should be strengthened, ESG information should be consciously disclosed and the quality of ESG disclosure should be improved. Government departments should play the role of supervisors, improve the construction of ESG information disclosure systems and promote the formation of ESG systems. At the social level, investors should improve the ESG information status and pay more attention to the ESG performance of enterprises.

This study fills the scientific gaps in the analysis impact of ESG performance on the green innovation of enterprises. This paper contributes to the theoretical landscape of ESG efficiency by developing approaches based on two empirical models: testing the impact of enterprise ESG performance on green innovation and testing whether government regulation plays a regulatory role in the relationship between ESG performance and green innovation. Besides, this study analysed the ESG performance and green innovation within the following categories: heavy and nonheavy polluter industries; state and nonstate-owned enterprise groups.

Recent years have witnessed an unexpected and astonishing rise of AI-generated (AIGC), thanks to the rapid advancement of technology and the omnipresence of social media. AIGCs created to mislead are more commonly known as DeepFakes, which erode our trust in online information and have already caused real damage. Thus, countermeasures must be developed to limit the negative impacts of AIGC. This position paper aims to provide a conceptual analysis of the impact of DeepFakes considering the production cost and overview counter technologies to fight DeepFakes. We will also discuss future perspectives of AIGC and their counter technology.

We summarize recent developments in generative AI and AIGC, as well as technical developments to mitigate the harmful impacts of DeepFakes. We also provide an analysis of the cost-effect tradeoff of DeepFakes.

The mitigation of DeepFakes call for multi-disciplinary research across the traditional disciplinary boundaries.

Government and business sectors need to work together to provide sustainable solutions to the DeepFake problem.

The research and development in counter-technologies and other mitigation measures of DeepFakes are important components for the health of future information ecosystem and democracy.

Unlike existing reviews in this topic, our position paper focuses on the insights and perspective of this vexing sociotechnical problem of our time, providing a more global picture of the solutions landscape.

This study aims to empirically analyze the market response of energy companies to the Russian-Ukrainian invasion. Additionally, it examines the comparison of market reactions between companies in NATO member countries and non-member countries.

This study utilizes a sample of 1,511 energy sector companies. To achieve the research objectives, two methods are employed. First, an event study is used to analyze the market reaction using Cumulative Abnormal Return (CAR) to the announcement of Russia's invasion of Ukraine on February 24, 2022 (event day) within an event window of (−30, +30). Second, a cross-sectional analysis is conducted to compare the responses of companies in NATO member countries with those in non-member countries.

The findings of this study reveal that energy companies worldwide reacted positively both before and after the announcement of the invasion, with significant reactions observed in companies from the Americas, Europe, and Asia & Pacific regions. However, the Middle East and Africa markets did not show significant reactions. Furthermore, the study indicates that most developed and emerging markets responded positively, likely due to the increase in energy commodity prices during the war. Moreover, the market reaction of companies in NATO member countries was stronger compared to other markets.

This study contributes to the existing literature by being the first to examine the impact of the Russian invasion of Ukraine on the energy sector, while categorizing markets as developed, emerging, and frontier. It also specifically explores the market reaction of energy companies in NATO member countries, providing unique insights into the differential responses within the energy sector.

研究目的: 本研究擬以經驗及觀察為依據, 去分析能源公司對俄羅斯–烏克蘭侵略行為的市場反應。研究亦擬進行關於北約成員國內的能源公司及非成員國內的能源公司的市場反應的比較研究。

研究設計/方法/理念: 研究使用的樣本為1511間能源領域內的公司。研究人員為能達到研究目標, 採用了兩個方法。首先, 他們使用事件研究法進行有關的研究。具體地說, 他們以累積異常報酬率, 來分析在 (−30, +30) 的事件視窗之內, 能源公司對俄羅斯於2022年2月24日 (事發日) 入侵烏克蘭的公告的市場反應。其次, 研究人員以橫向分析法, 就北約成員國內的能源公司及非成員國內的能源公司的反應進行比較研究。

研究結果: 研究結果顯示, 全球的能源公司於侵略行為公告前後均有正面的反應;而反應較為顯著的公司均來自美洲、歐洲和亞洲及太平洋地區。唯中東和非洲市場均沒有顯著的反應。研究結果亦顯示, 大多數已發展市場和新興市場, 均有正面的反應, 這很可能是因為於戰爭期間, 能源商品價格上升所致。再者, 北約成員國內的公司的市場反應較其他市場強烈。

研究的原創性: 本研究率先以已開發市場、新興市場和邊境市場的市場分類, 去探討俄羅斯入侵烏克蘭對能源部門的影響;就此, 本研究對現有文獻作出了貢獻。研究亦特意探索了北約成員國內能源公司及非成員國內的能源公司兩者的市場反應, 這給我們獨特的啟示, 以能了解能源領域內各種不同的反應。

The purpose of this study is to highlight a paradox between inclusion/exclusion at the level of the organisation and classroom practices, as well as between general and disability/special educational needs (SEN)-specific approaches to diversity in the classroom. The authors recommend better alignment between school policies and teaching practices to offer all students an equal chance to benefit from inclusive pedagogies.

This study analyses a school that has gained public reputation as an innovative, inclusive school in Austria. Applying a case study with an ethnographic methodological approach, the authors explore what strategies are implemented to become more inclusive at the level of school organisation and classroom practices? What are the pedagogical beliefs and actions relating to diversity that drive inclusive efforts? How is this school's general approach to diversity enacted with students with SEN?

The findings show that context-specific circumstances shape inclusive school development, which comes with a set of affordances and challenges. The authors argue that in this case, striving for inclusion indicated two ways of “doing difference differently”. First, the school has built on many cornerstones of inclusion when relating and responding to student diversity, that was remarkably different than in other mainstream schools in Austria. On the contrary, while creating new educational and pedagogical norms, it also recycled conventional segregating tendencies, and as such, reproduced hierarchised difference, but in other ways than schools typically do in mainstream schooling.

This school and its pedagogical mission have never been analysed through the rich data that two researchers were able to gather and work through.

This study aims to supplement the international knowledge on factors determining retention in the teaching profession with findings from the Czech Republic. The study aims to answer the question of what factors on the part of schools and teachers are related to teachers’ decision to leave the teaching profession, either temporarily or permanently. It also examines the differences between teachers at the beginning and end of their professional careers.

This study presents a secondary analysis of the data collected in a survey of 1,230 Czech secondary school teachers implemented in 2021 in the same schools as the TALIS survey in 2018. The longitudinal design makes it possible to observe the impact of school variables on teachers’ willingness to remain in the profession. Data are analysed through logistic regression.

The analysis shows the importance of sufficient financial evaluation, the composition of the student body, instructional leadership, and school innovativeness for the retention of teachers in the profession. The analysis further shows that the factors causing teachers to leave the profession differ for those at the beginning and at the end of their teaching careers.

The limitations of the study lie in the fact that this is a secondary analysis. The questionnaires were not designed in accordance with the aim of our study, and so the variables were constructed from existing data to best fit our chosen framework.

The results of our analysis indicate that the Czech education policy should focus not only on general increases in teachers’ salaries, but also on the adjustment of increases over the course of a teacher’s career. The starting salary may be important for retaining young teachers in the profession, while at later stages in their careers their decision to stay may be more influenced by other factors. Our research also showed the importance of leadership. In schools where the principal supports his or her teachers and takes care of their professional development, teachers have a greater tendency to stay in the profession than in schools where the management does not perform this function.

The study enriched international knowledge about factors affecting teachers' retention in the profession with findings from the Czech educational system characterized by high school autonomy and low teacher salaries.