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The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

The contemporary French public research and higher education environment is complex and diverse. This chapter is based on major evolutions that occurred since 2000, particularly for universities. This timespan reflects the period during which the research management and administration (RMA) profession developed in this country. The development of this profession is closely linked to the new need for universities to obtain external resources. The changes in universities occurred differently according to their size and internal organisation. Research Managers and Administators (RMAs) acquired visibility to become important elements in the smooth running of research activities of universities and research organisations. Yet, there are still some challenges to face at organisational level for the profession to become essential and well-recognised, such as the lack of a national network.

In March 2020, with only two working days’notice the French national education system went online due to the coronavirus pandemic. This study explores the relationship between the move to distance learning, the teaching practices employed and the socio-economic context of the learners in French schools during this period. We ask how far the changes in teaching practices during the coronavirus crisis were influenced by the social context of teaching. And to what extent this context influenced the focus of the pedagogical continuity those teachers set up.

A review of the literature situates the study within the field of mathematics teaching practices. The study was carried out through a multidimensional analysis using multiple correspondences of the responses of 368 French secondary school mathematics teachers to an online questionnaire.

We found that the unprepared move to distance learning impeded the employment of dialogic practices. The socio-economic situation of the teaching was identified as a determining factor in the teachers' different interpretations of the term pedagogical continuity. Whilst those working in more deprived areas tended towards practices which focused on maintaining pupils' links with school, consolidation of knowledge and providing social/affective support, those teaching a more privileged public favoured tools and practices which allowed them to focus on the disciplinary content of their teaching.

The challenge of maintaining dialogic activities – teacher education to combat inequalities.

A quantitative study of mathematics teachers providing pedagogical continuity through distance learning for the duration of the crisis.

The study aims to ascertain whether educational and social support for entrepreneurs significantly affects university students’ intentions to become successful entrepreneurs. This study examines the mediating role of the Theory of Planned Behavior (TPB) variables (e.g. entrepreneurial personal attitude, subjective norms and entrepreneurial perceived behavioral control) and entrepreneurial self-efficacy in encouraging young entrepreneurs.

An online survey with a structured questionnaire collected data from different university students in Bangladesh; subsequently, it was analyzed through the structural equation model.

The results suggested that educational support has a direct positive relationship with the three variables of TPB. Moreover, the findings indicated that social support positively influences the variables of TPB, entrepreneurial self-efficacy and entrepreneurial intentions. The variables of TPB and entrepreneurial self-efficacy were found to have a significant direct impact on entrepreneurial intentions and also exhibited favorable mediating effects of educational and social support on entrepreneurial intentions.

First, the study is only generalized to some sectors of entrepreneurship activities because the researchers used samples from university students across Bangladesh. Second, the implicit limitation of survey-based research is that respondents need to know more ways of understanding the questionnaires accurately, and some participants need to be taught how to answer the question items.

The main practical implication for the relationship between entrepreneurial intentions and educational support involves different entrepreneurial educational programs, which give rise to attitude, behavior, self-efficacy and intentions and enhance the student's awareness of advancing a successful entrepreneurial career.

This study demonstrated that universities and social communities should promote the improvement of innovative thoughts for entrepreneurs and offer essential information about entrepreneurship.

Because entrepreneurial educational support is a crucial factor in entrepreneurial intentions, universities need to develop a practical education system that can help improve the skills required to start new ventures. The results will improve a new route to developing students’ entrepreneurial intentions using the variables of TPB and entrepreneurial self-efficacy. Subsequently, these research findings will help to achieve governmental goals and increase the number of startups in the future.

In this study, the authors provide a systematic literature review of articles in the emerging areas of green finance and discuss the status and challenges in sustainability disclosure, which is crucial for the efficiency of green financial instruments. The authors then review the literature on the economic implications of green finance and outline future research directions.

The authors use the analytical framework – Search, Appraisal, Synthesis, and Analysis (SALSA) to conduct the systematic review of the literature.

Increasing public attention to the environment motivates the use of green finance to fund environmentally sustainable projects, and the rise of green finance intensifies the demand for environmental disclosure. Literature has documented tremendous growth in sustainability reporting over time and around the globe, as well as raised concerns about how such reporting lack consistency, comparability, and assurance. Despite these challenges, the authors find that in general, the literature agrees that a firm’s green practice is positively associated with its financial performance and negatively related to a firm’s cost of capital. Green finance is also found to bring about enhanced risk management and economic development.

The authors provide one of the first reviews of green finance, sustainability disclosure and the impact of green finance on financial performance, capital market and economic development.

The social inclusion of immigrants has been a central public policy issue in European countries, and entrepreneurship is often promoted as a form of integration. Female immigrants face double discrimination of gender and ethnicity while becoming entrepreneurs. The aim of the paper is to investigate the female empowerment in the host country as a predictor of immigrant women engagement in entrepreneurship.

Based on panel data for European Union countries for years 2006–2021, female immigrant entrepreneurship was modelled by the impact of variables showing the empowerment of women in host countries. Data availability was the determinant regarding the inclusion of 22 countries: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovenia, Spain and Sweden were all in the research sample.

Although immigrant entrepreneurship is highly context-oriented and locale-specific (as in the physical setting for relationships among people), some universal patterns for a group of countries are found. A stronger political and managerial position of power for the women in host countries encourages female immigrant entrepreneurship, while the gender pay gap is statistically insignificant.

The originality of the paper is due to the multi-country level and female-focused research perspectives in immigrant entrepreneurship. The study refers to the intersectionality of gender and ethnicity, arguing that the empowerment of women in host countries affects female immigrant entrepreneurship at the macro-level.

Much has been speculated about the role that Generation Z will play in achieving more sustainable development. The tourism sector gains a special role in this discussion. On the one hand, tourism, due to its growing importance, has had a significant impact on environmental sustainability. On the other hand, Generation Z will be the largest group of travellers ever in the future. In this context, the objective of the present study is to explore the interest of young Portuguese generation Z in sustainable development goals (SDGs), tourism sustainability (TS) and their pro-environmental habits and how these categories influence the choice of sustainable tourism destination.

An online questionnaire was used to collect data from a sample of 305 young Portuguese. The quantitative analysis was performed with the application of the partial least square (PLS) model.

Overall, the authors found that despite our respondents showing an interest in the SDGs the same interest is not true for tourism. Although most respondents are concerned about choosing a sustainable destination, they do not care about keeping destinations sustainable, nor do they have pro-environmental habits.

This study presents the first evidence of the attitudes, beliefs and pro-environmental habits of Portuguese Gen Zers and their potential contribution to TS.

As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region of Central and East European (CEE) countries of the European Union (EU) are associated with masculinity as a cultural trait.

The authors apply the k-means clustering method to group CEE countries into clusters with similar levels of female empowerment in two time points – 2013 and 2019. Next, the authors examine the clusters and cross-reference them with the national culture’s masculinity to explore the interrelations between female empowerment and cultural traits in the CEE countries and their development in time.

The analyses reveal that female empowerment is not uniform or stable across the CEE countries. The masculinity level is not strongly related to women’s position in these countries, and changes in female empowerment are not closely linked to masculinity.

Despite the tumultuous history of women’s empowerment in the CEE countries, the issues related to gender equality and cultural traits pertaining to the region are relatively understudied in the literature. By focusing on the CEE region, the authors fill the gap in examining the independencies between female empowerment and cultural masculinity.

This article aims to draw a conceptual model that integrates the view from the entrepreneurial event model with entrepreneurial education and prior self-employment experience. The model tests the role of entrepreneurial education on the formation of intentions to become an entrepreneur and examines whether prior self-employed experiences moderate the route from entrepreneurial education, entrepreneurial perceived feasibility (PF) and perceived desirability (PD) into the entrepreneurial intention (EI).

The authors operated on a sample of 389 master's students by applying Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis and structural equation modelling to illustrate the links between constructs.

The study found that entrepreneurial education is positively correlated with PF, PD, and intention to enter entrepreneurial activities. PD is determined as a partial mediator in the entrepreneurial education–intention link and full mediator in PF and EI. Moreover, the study revealed that prior self-employed experiences serve as a positive moderator in the path from entrepreneurial education and PD to EI.

The study offers several recommendations based on research findings so as to nurture and promote entrepreneurial activities among master's students.

The current research provides novel insights about the relationship between entrepreneurial education and intentions to become an entrepreneur over and about the central antecedents in the entrepreneurial event model and moderation effects of prior self-employed experiences.

This study aims to understand the role of drivers, underlying challenges and, consequently, the implications of the reverse knowledge transfer (RKT) process for the multinational enterprises (MNE)s.

A dyadic qualitative research design was used with a cross-country design covering perspectives from both the headquarters and subsidiaries from the USA, Denmark, Pakistan, India and Bangladesh. In-depth interviews were conducted with managers in multiple sectors such as information technology, telecommunications, project management and engineering.

The study reveals the constraints and drivers of the RKT process, and furthermore elaborates on the implications for MNEs. RKT can lead to the development of new processes, subsidiary independence and intra-organizational knowledge transfer. Besides, it can entail challenges such as position insecurity for subsidiaries and a blurring of the MNE market vision. The findings demonstrate several implications for the MNEs.

The study highlights the direct implications of RKT for the multinational enterprises. The findings serve as a practical guide for global managers seeking to improve their competitive edge.

The study presents a framework of the RKT process from emerging market subsidiaries to parent companies, that demonstrates the role of drivers, underlying challenges and implications of the RKT process for the MNEs.