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A faculty development program (FDP) introduced postsecondary instructors to a module focused on the food–energy–water (FEW) nexus, a socio-hydrologic issue (SHI) and a sustainability challenge. This study aims to examine factors influencing faculty interest in adopting the instructional resources and faculty experience with the FDP, including the gains made during the FDP on their knowledge about SHIs and their self-efficacy to teach about SHIs, and highlighted characteristics of the FDP.

Data from n = 54 participants via pre- and post-surveys and n = 15 interviews were analyzed using mixed methods.

Findings indicate that over three quarters of participants would use the curricular resources to make connections between complex SHIs, enhance place-based learning, data analysis and interpretation and engage in evidence-based decision-making. In addition, participants’ experience with the workshop was positive; their knowledge about SHIs remained relatively constant and their self-efficacy to teach about SHIs improved by the end of the workshop. The results provide evidence of the importance of institutional support to improve instruction about the FEW nexus.

The module, purposefully designed, aids undergraduates in engaging with Hydroviz, a data visualization tool, to understand both human and natural dimensions of the FEW nexus. It facilitates incorporating this understanding into systematic decision-making around an authentic SHI.

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

The article aims to explore the transformative journey of AcmeTech Manufacturing, a fictional company influenced by real-life events, from environmental negligence to adopting sustainable and responsible business practices. By examining AcmeTech's strategic communication and sustainability initiatives, the study seeks to highlight the importance of integrating sustainability within global supply chains and the role of strategic communication in building stakeholder trust and achieving corporate sustainability goals.

This research adopts a case study methodology, focusing on AcmeTech Manufacturing as a representative example. The case study approach allows for an in-depth exploration of AcmeTech's challenges, strategies and outcomes in its pursuit of corporate sustainability. Drawing from real-life events, the study delves into the company's transformation, its commitment to transparent communication and its efforts to incorporate sustainable practices within its global supply chains.

AcmeTech Manufacturing, once criticized for its environmental negligence, has embarked on a comprehensive sustainability journey. Recognizing the erosion of stakeholder trust due to past actions, the company has prioritized transparent and strategic communication of its sustainability efforts. AcmeTech's commitment extends beyond internal changes, emphasizing the importance of its global supply chains in its overall environmental impact. By adopting a Cooperative Advantage approach, rooted in the philosophy of ubuntu, AcmeTech not only addresses its environmental challenges but also strives to become a leader in sustainable manufacturing practices.

The article offers a unique perspective by combining the concepts of strategic communication and corporate sustainability within the context of global supply chains. Using the fictional case of AcmeTech Manufacturing, influenced by real-world scenarios, the study introduces the Cooperative Advantage approach, rooted in the African philosophy of ubuntu. This approach emphasizes the interconnectedness of all stakeholders, promoting a people-centered strategy to sustainability, making the article a novel contribution to the discourse on corporate sustainability.

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

The analysis is carried out through a panel database analysis of the 42 largest Brazilian banks, representing 98% of the Brazilian financial system. Seeking to avoid spurious results, we followed rigorous methodological standards. Hence, we conducted an empirical analysis using a dynamic panel data model, we used the difference generalized method of moments (D-GMM) and the system generalized method of moments (S-GMM).

The results show that the higher the transparency of social-environmental policies, the lower the chance of possible stress on the financial stability of Brazilian banks. In sum, this study builds evidence that disclosing risks related to policies about sustainability can enhance financial stability. It is essential to highlight that social-environmental transparency does not have as direct objective financial stability.

The manuscript submitted represents an original work that analyzes whether banks with higher transparency in social-environmental policies better safeguard financial stability. Some countries, such as Brazil, have their potential for sustainable policies spotlighted due to their green territory and diverse natural ecosystems. Besides having green potential, Brazil is a developing country with a well-developed financial system. These characteristics make Brazil one of the best laboratories for studying the relationship between transparency in social-environmental policies and financial stability.

The aim of the study is to capture consumers' conceptualization of ethnic food and ethnic restaurants, focusing on what it takes for ethnic restaurants to be perceived authentic.

Qualitative research, based on semi-structured in-depth interviews which were transcribed and subjected to inductive thematic analysis.

The findings conceptualize what ethnic food and ethnic-authentic restaurant are, leading to formulating the criteria that authentic ethnic restaurant should meet.

Findings have practical implications for restaurateurs interested in establishing themselves as ethnically authentic and for businesses focusing on ethnic food. This study was based on Israeli-Jewish participants; studies with other populations will contribute to the findings' trustability.

This study provides novel and critical insights into ethnic restaurant managements and to the customer conceptualization of the concept of ethnic authentic, demonstrating it being a multifaceted concept.

Employees are driven and motivated to exercise knowledge-based resources as a result of leadership. Therefore, this study aims to examine the effect of authentic leadership on organizational commitment and tacit and explicit knowledge-sharing behaviors in Saudi non-profit organizations (NPOs). The study also aims to explore authentic leadership’s direct and indirect impact on tacit and explicit knowledge-sharing behaviors via organizational commitment.

The study used a quantitative research design by distributing a survey questionnaire among 415 employees. A total of 300 responses were collected during the survey questionnaire data collection.

The results showed that authentic leadership significantly and positively influenced organizational commitment and tacit and explicit knowledge sharing. Additionally, organizational commitment significantly and positively mediated the relationship between authentic leadership and tacit knowledge sharing, and there was partial mediation. However, organizational commitment failed to mediate the relationship between authentic leadership and explicit knowledge sharing.

The management of Saudi NPOs should focus on developing knowledge capital resources for employees who work in an organization to get a competitive advantage.

The study made a novel contribution that the Saudi NPOs should promote tacit and explicit knowledge-sharing but focus more on explicit knowledge sharing.

Among different leadership styles, scant hospitality researchers have studied the link between authentic leadership and organizational citizenship behaviors (OCBs). This article examined the associations among authentic leadership, job passion, and OCBs and examined the mediation effect of job passion.

Questionnaires were distributed to 314 Taiwan's hotel employees. Structural equation modeling was performed to examine the hypotheses of this study.

The results indicated that authentic leadership positively affects harmonious and obsessive passion and that harmonious passion positively affects OCBs directed to individuals (OCBI) and OCBs directed to the organization (OCBO), whereas obsessive passion positively affects OCBI. Furthermore, harmonious passion mediates the linkage between authentic leadership and OCBs (both OCBI and OCBO), whereas obsessive passion only mediates the linkage between authentic leadership and OCBI.

Training programs for hotel managers should incorporate courses on authentic leadership to strengthen managers' skills. Succession plans for managers should prioritize the promotion and retention of candidates with authentic leadership traits. Furthermore, managers should use authentic leadership to create a transparent employee incentive system and career development plans, thereby creating a workplace with fair rewards and opportunities for promotion.

The major contribution is that it expands the knowledge of hospitality leadership and determines the linkages among authentic leadership, job passion, and OCBs. Furthermore, job passion was revealed as a mediator in the authentic leadership–OCB association.

With increased focus on data literacy and data science education in K-12, little is known about what makes a data set preferable for use by classroom teachers. Given that educational designers often privilege authenticity, the purpose of this study is to examine how teachers use features of data sets to determine their suitability for authentic data science learning experiences with their students.

Interviews with 12 practicing high school mathematics and statistics teachers were conducted and video-recorded. Teachers were given two different data sets about the same context and asked to explain which one would be better suited for an authentic data science experience. Following knowledge analysis methods, the teachers’ responses were coded and iteratively reviewed to find themes that appeared across multiple teachers related to their aesthetic judgments.

Three aspects of authenticity for data sets for this task were identified. These include thinking of authentic data sets as being “messy,” as requiring more work for the student or analyst to pore through than other data sets and as involving computation.

Analysis of teachers’ aesthetics of data sets is a new direction for work on data literacy and data science education. The findings invite the field to think critically about how to help teachers develop new aesthetics and to provide data sets in curriculum materials that are suited for classroom use.