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This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.

The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.

Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.

This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.

This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED).

The authors apply content analysis methodology on Hungarian firms subject to mandatory reporting under the ED. The target variable in the multivariate model is the reporting quality (Q_i) measured by a combined index.

The authors find that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings support the effect of coercive isomorphism on Hungarian NFR practices.

The limitation of the research is the number of firms examined. However, the authors covered the entire (non-bank) community of the Hungarian firms subject to the ED.

The authors suggest that reporting entities build upon the synergy between intellectual capital disclosure and NFR when elaborating their reporting strategies. The authors recommend the integration of ethical matters into corporate strategies and policies. Policymakers may consider the revision of the Hungarian regulations. The authors suggest academics embrace these topics in teaching.

To the best of the authors’ knowledge, this is the first study that investigates the impact of ED in the context of Hungary. The authors contribute to the existing literature by adding the results of the ridge regression model, highlighting the importance of intangible assets.

The purpose of this paper is to provide an empirical evidence concerning the influence of Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standards adoption evidence from an emerging capital market.

Data were collected from the annual reports of all 22 listed non-financial firms over a five-year period. Using content analysis, the audited annual reports of the firms were scored on the extent of overall and four specific types of voluntary disclosures made. The panel data obtained were analyzed using a generalized ordinary least squares regression model.

The findings of the study show that voluntary disclosures among the firms are low even after the adoption of IFRS. Corporate governance attributes of board size and board leadership structure are significant determinants of the extent of voluntary disclosures made by the firms. However, board independence and auditor type exhibit only a significant positive effect on voluntary financial and forward-looking information disclosures.

Firms’ voluntary information disclosure and governance variables were restricted to those in annual reports, which may partially reflect the reality of firms’ disclosure and governance practices.

The present study offers useful insights to regulators of the capital market to strengthen monitoring of firms to ensure strict adherence to corporate governance best practice guidelines as a means of improving information environment.

This study is one of the very few ones in Africa, especially in the context of Ghana Stock Exchange, to use post-IFRS data and examine a disaggregated voluntary disclosure by firms.

This study aims to identify the impact of corporate governance on performance of sugar mills. In order to study this relation, a model is constructed in which ownership structure and independent directors are taken as independent variables. Whereas firm performance is analyzed by using proxy variables such as return on asset (ROA), return on equity (ROE) and sales growth. Moreover, size of board, working capital management (WCM) and philanthropy are taken as mediating variables between governance variables and firm performance.

The data of 32 sugar mills listed at Pakistan Stock Exchange for the period of four years (i.e. 2014–2017) is used for this research. Moreover, to investigate the model, generalized least squares statistical method is used to measure the relationship between variables.

The results revealed that there is significant but positive relationship between independent directors and ROA while ownership structure and ROE have significant but negative relationship. Thus, the board of directors should make it sure that all stakeholders and organizations should increase the nonfamily ownership in firms for better corporate performance. Moreover, philanthropy and WCM mediate the relationship between corporate governance and firms' performance.

This research work will be helpful in the corporate governance, and further researchers can conduct their study by considering executive/nonexecutive director and institutional owners as governance variables.

This paper fulfills an identified need to study how Corporate Governance effect the performance of firm.

This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.

The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.

The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.

This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.

本研究擬瞭解內部審計師就保持內部審計質量所作出的行為，並探討是否有些組織或個人因素、會影響內部審計的質量。

研究的樣本由葡萄牙內部審計師構成，而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用，以測試正在研究中的假設。

研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響，沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。

本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻，因研究結果幫助我們更瞭解影響內部審計師行為的因素，而且，研究人員提出了提升內部審計質量的建議。

內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

To encourage entrepreneurship, which accelerates economic growth by increasing employment opportunities and competitiveness, stakeholders must conduct studies and develop policies that consider both the current situation and future expectations. This study aims to examine the environmental and personal factors that influence students’ entrepreneurial intentions (EIs), using a model based on the theory of planned behaviour (TPB) and social cognitive theories (SCT).

This study proposed an institutional framework demonstrating contextual features to achieve this objective. This theoretical framework is evaluated using a sample of 375 university students in Türkiye.

The empirical findings can help policymakers develop effective policies to encourage entrepreneurship.

The study focuses on EIs; it is possible that even if a participant indicated a high EI in the survey, they will ultimately pursue a completely different career path.

The study also contributes to entrepreneurship literature studies investigating the relationships between the TPB and SCT.

By testing specific hypotheses for Türkiye, this study contributes to the demand for entrepreneurship research in countries that are major global players but have vastly different sociocultural contexts than Western countries.

The study draws a theoretical model that explains the factors affecting the EIs of university students and attempts to explain the EIs of university students with and without business education within this model.

The study aims to examine the development of student venture creation in a co-curricular business model lab initiative with collaboration between students, researchers, technology transfer offices (TTO) and industry. It presents a fresh approach to the study of student venture creation by discussing a unique co-curricular case, its embeddedness in a network and drawing on the concept of tension.

A qualitative, case-based research design is applied containing data from interviews, observations and active participation.

The findings point to the inherent difficulties in managing and organizing student venture creation and networks surrounding the student venture creation in a co-curricular setting that can lead to several different types of tensions. Episodes where task-, role-, process-, affective- and value-related tensions arise are identified. Furthermore, the findings highlight that affective-related tension is often an outcome of other types of tensions.

Our theoretical implications point to the importance of the context of student venture creation, but not only regarding curricular and co-curricular initiatives; depending on the context, such as if student surrogate entrepreneurship is used, different types of support structure might also be needed to enable student venture creation.

Research on the entrepreneurial university has mainly focused on entrepreneurship education and ventures created by researchers. This study responds to recent calls for research on the venture creation of students. The limited research conducted on student venture creation can be divided between curricular and co-curricular initiatives. Our research points out that many other contextual factors are of importance, such as the origin of ideas, student surrogate entrepreneurship, industry collaboration, team formation and expectations.

This article presents the Special Issue (SI, 35-2) of ARLA, edited (not exclusively) with the best articles from the specialized conference of the Academy of Innovation, Entrepreneurship and Knowledge (ACIEK, 2021) conference and performs a bibliometric analysis on innovation, management, governance and sustainable growth.

Guest editors conduct a quantitative and qualitative analysis of the scholarly literature by examining the characteristics of publications and how articles published in this SI contribute to their growth.

Innovation, management and governance for sustainable growth is an area that revolves around five points: (1) sustainable innovation in SMEs, (2) technological innovation, social capital and information patents to create value chains and financial development in the textile industry, (3) knowledge management and competitiveness for growth and productivity, (4) social entrepreneurship, business ecosystems and startups for sustainable development and (5) marketing-based business strategies for sustainable development.

From the analysis conducted, it is concluded that more research is needed on knowledge management and competitiveness in developing countries, such as Latin American and African countries, and to compare the results with more developed countries.

Este artículo presenta el Número Especial (SI, 35-2) de ARLA, editado (no exclusivamente) con los mejores artículos de la conferencia especializada de la conferencia Academy of Innovation, Entrepreneurship, and Knowledge (ACIEK, 2021) y realiza un análisis bibliométrico sobre innovación, gestión, gobernanza y crecimiento sostenible.

Los editores invitados realizan un análisis cuantitativo y cualitativo de la literatura académica examinando las características de las publicaciones y cómo los artículos publicados en este SI contribuyen a su crecimiento.

La innovación, gestión y gobernanza para el crecimiento sostenible es un área que gira alrededor de cinco puntos: (1) innovación sostenible en las PYMES, (2) innovación tecnológica, capital social y patentes de información para crear cadenas de valor y desarrollo financiero en la industria textil, (3) gestión del conocimiento y competitividad para el crecimiento y la productividad, (4) emprendimiento social, ecosistemas empresariales y startups para el desarrollo sostenible, y (5) estrategias empresariales basadas en el marketing para el desarrollo sostenible.

Del análisis realizado se concluye que es necesario investigar más sobre la gestión del conocimiento y la competitividad en los países en desarrollo, como los latinoamericanos y africanos y comparar los resultados con los países más desarrollados.