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As corporate sustainability is systemic, it cannot be achieved without effective involvement of suppliers. This study aims to examine the drivers of supplier companies’ resource allocation to a sustainability issue that affects customer companies and society at large.

Supplier companies’ resource allocation for a sustainability issue is explained from variables at the levels of the institutional, supply chain and internal environments of a supplier company. The framework is tested with a moderated regression model on 102 supplier companies in animal-based supply chains, focussing on their resource allocation for farm animal welfare.

The findings show that supply chain factors have the strongest influence on suppliers’ resource allocation, including a strong effect of investment specificity and a U-shaped effect of chain integration. Also, significant effects from institutional variables, namely, the pressure on consumer companies, and an inverted U-shaped effect of sustainability competition are found. The innovativeness, referring to the internal environment of supplier companies, appears as another important factor for the allocation of resources to animal welfare, as a sustainability issue.

The results have implications for consumer market companies to deal with sustainability issues that require involvement of their suppliers, for supplier companies to increase their competitive positions and strengthen their relationships within the supply chain, and for policymakers seeking solutions for sustainability issues in the market domain.

While existing literature focusses mostly on the corporate sustainability of highly visible and large consumer companies, to the best of the authors’ knowledge, this study is the first to examine the drivers of supplier companies’ resource allocation for a sustainability issue, namely, animal welfare. It provides insights on what drives supplier companies, usually operating outside the spotlight, to become part of a sustainability transition.

This study aims to fill a distinct gap in the literature on disability-assistance animals (disability-AAs) and inclusive employment by investigating human resource (HR) practitioners’ perceptions of disability-AAs in the staffing process and workplace. HR practitioners play a critical role in accommodation and inclusion, yet their experiences and insights have been largely ignored in prior research.

This study used a phenomenological approach, drawing on signaling theory and employability constructs, to explore insights from 17 HR practitioners’ experiences with assistance animals in the workplace.

The potential for unconscious bias in employment practices was found, as well as a significant percentage of practitioners who were unprepared to handle animal accommodations. First, the potential development of a positive stereotype bias suggests all genuine assistance animals are high functioning. Second, the assumption that employees’ assistance animal requests for invisible disabilities without previous disclosure are presumed fraudulent until proven valid.

As a qualitative study, findings from this study are not generalizable to a larger population but may be transferable to similar employment contexts.

This study extends knowledge from previous studies, which focused predominately on insights from disabled individuals, animal trainers and therapists, to the HR practitioner domain in creating a more inclusive work environment. Findings from this study suggest the need to improve education about disability-AAs and the potential for unconscious bias for HR practitioners and hiring managers when accommodating requests, particularly when those assistance animals are not described as high functioning.

In view of the current global challenge of infectious diseases transmitted from animal to man, this is a complimentary piece of paper to promote, in particular, the inter-sectorial and multi-disciplinary coordination and cooperation in their prevention and control, among all concerned agencies/organizations at both policy and operational levels, with special emphasis on the importance of leadership development within the socio-cultural context of health, and with particular reference to the concept of “One Health” that implies the intimate interaction between man and animal within their own environments/ecosystems. The paper aims to discuss these issues.

This is a commentary piece.

The paper directly and indirectly suggests lacunae in several areas of concern for further research and development to fill the knowledge gap in such a prevention and control.

This is a commentary piece.

We implement an inductive, case study approach to explore the motivations and methods of five successful social entrepreneurs. Our findings show that founders noticed, felt, and responded to someone else's pain, demonstrating compassion as the genesis of the business venture. Successful social innovation, however, was the result of the creation of an organization structured to include diverse stakeholder input and participation in the decision-making process. Thus, compassion motivates entrepreneurs to pursue broad gains as opposed to singular interests and enhances a willingness to incorporate others' ideas through an open-strategy process. Our study suggests that interaction with stakeholders can impact the structure of the firm, the business model it employs, and intended and unintended business consequences.

This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body politic to her proposal for a “compost” society. It demonstrates her changing positions in relation to the social role of animals and the deepening of her critique of intersectional relations that subordinate nonhuman animals and animalized people.

The paper intertwines a loosely historical approach and a thematic one, focusing on key issues of sociological theory, such as work, agency and kinship, and the way these relate to the animal question in Haraway's writings. Her texts are discussed both broadly and in-depth, and her positionality in terms of both feminism and antispeciesism is foregrounded.

The paper shows how the progressive abandonment of a posthuman approach in favor of a compostist one brings Haraway nearer to intersectional ecofeminism and to a fuller consideration of nonhuman agency at a material level, as well as to a deeper critique of instrumental relations of domination and issue that had been problematic in critiques of her earlier work.

The paper highlights the role of nonhumans in the evolution and constitution of societies and advocates a response-able multispecies politics.

This paper offers a comprehensive analysis of the social role of animals in Haraway's thought and the deepening antispeciesism of her feminist approach that sheds a different light on her positionality in relation to ecofeminism.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.