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This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.

A well-structured questionnaire was used to collect primary data from 278 procurement and information technology (IT) departments’ officials of key federal government ministries and agencies. The technology acceptance model (TAM) model was adopted and extended with security-related factors, namely perceived trust and perceived security. A partial least squares-structural equation modelling (PLS-SEM) approach was used to test and validate the model.

The results indicated that perceived usefulness is the best predictor of users’ intention to adopt e-procurement, followed by perceived security and perceived trust. In contrast, however, perceived ease of use was found to have a significant negative effect on the intention to adopt e-procurement.

This study is among the first in the Nigerian public sector context to evaluate users’ perceptions on e-procurement adoption with the use of a distinctive research model (TAM). The study's findings contribute to a better understanding of the factors influencing the adoption of e-procurement in the Nigerian public sector.

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

The main goal of this study was to determine how students at Ho Technical University (HTU) viewed green construction approaches and the benefits green buildings may provide to Ghana's tertiary institutions to enhance quality of life.

The institution's 350 participants were chosen using a random selection method. A standardised questionnaire was used to gather data, which was analysed using SPSS v.20 and presented in tables using descriptive statistics such as Likert scale analysis, weighted mean and relative importance index (RII).

The study revealed that awareness of the green building principle is comparatively low amongst the survey participants. Participants agree that the University's green building adoption is high. Students cited decreased utility expenses, improved occupant productivity and cheaper operational costs as important benefits of green construction. Students' thoughts on hurdles to implementing green construction ideas at the University were the enormous price tag of green building technology (RII = 0.89), ignorance of demonstration projects and ignorance of information on green building principles (RII = 0.81).

This is one of the first papers to study Ghanaian students' views on green buildings. This study adds to our understanding of students' thoughts on green building ideas. In addition, it sheds insight into their present awareness, which can help the university administration in Ghana design new paths for green building implementation.

This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.

In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.

Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.

Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.