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This paper aims to delve into the nuanced relationship between corporate governance dynamics, human capital disclosure and their impact on the competitive positioning of Japanese listed companies. The study primarily examines how these factors influence employee engagement, a critical determinant of overall business competitiveness.

Panel data for Japanese listed companies for FY 2019 to FY 2021 were analysed using multiple regression analyses with two models.

The results indicate that the presence of independent and female board members has a positive impact on human capital disclosure. Surprisingly, employee engagement was found to be negatively related with human capital disclosure, signifying a potential trade-off between transparency and engagement.

Amidst the escalating emphasis on non-financial information and corporate social responsibility, this paper unveils a previously underexplored aspect of Japanese corporate competitiveness. Specifically, this study offers a fresh empirical perspective on the relationship between corporate governance, human capital disclosure and employee engagement in Japanese listed companies, a topic with limited academic research and no legal regulations in Japan. The findings have significant implications for companies seeking to enhance their human capital disclosure and employee engagement practices, especially in light of the growing focus on non-financial information and social responsibility.

In this chapter, we apply APPNIE to two case studies, BIOerg srl and LiMiX srl, which are innovative start-ups born in the Marche Region in Italy. The choice to analyse two companies in the same region is based on the fact that the surrounding ecosystem of innovation and entrepreneurship has a strong impact on the birth and subsequent development of innovative start-ups. Using these two case studies, this chapter shows the differences between SWOT and APPNIE analyses.

This paper aims to consider the legitimacy challenges faced by hybrid organizations, examining the narrative strategies hybrids use in responding to these challenges and offering a framework for managers to consider in their choice of narratives.

A narrative analysis of texts addressing the legitimacy of the business models used by four hybrid organizations is conducted.

The results of the analysis suggest that the nature of conflicting stakeholder demands – centered on goals or means – is an integral factor influencing hybrids’ choice of narrative strategies to emphasize distinctiveness or conformity.

This paper adds to extant research examining the challenges hybrid organizations face and emphasizes that the choice of narrative strategies is an important factor hybrids must consider when managing legitimacy. Generalizability is a notable limitation of the case approach; the authors suggest areas for future research to address this limitation.

The research offers a practical framework for hybrids’ leaders, as they manage legitimacy, choosing to emphasize distinctiveness or conformity in the face of conflicts regarding goals or means.

By studying the legitimacy challenges faced by hybrid organizations, this study can form a more complete view of legitimation, encompassing different types of enterprises offering distinct value propositions.

The purpose of this paper is to: (1) identify strategies to (re)establish organizational legitimacy which dominates the literature; (2) propose and empirically illustrate an analytical framework that establishes the linkages between the dimensions of purposefulness, transparency and participation identified in this literature review as important resources in the creation of organizational legitimacy.

Based on a review of the academic literature, we propose a three-dimensional conceptual framework for understanding and studying strategic communication in contexts of high sustainability pressure. The empirical material we use for illustration is the letters from the chief executive officer (CEO) and the chairman published in the integrated annual report of a Danish company that is well known for its focus on sustainability.

The analysis shows that all three dimensions, i.e. purposefulness, transparency and participation, are present in this data, which the authors find supportive of the theoretical argument that strategic communication needs to encompass all three concepts in order to appear legitimate in contexts of high sustainability pressure.

In recent years, there has been an increased focus on strategic communication of sustainability. However, there is still a lack of general consensus of what is understood by strategic communication in contexts of high sustainability pressure. Overlapping concepts and dimensions make operationalization difficult. This, for example, is a problem for corporations who are increasingly asked by their stakeholders to account for their sustainability activities and engage in conversations of strategic significance to their sustainability goals.

The purpose of the study was to examine the factors that are important for strengthening university–industry collaboration (UIC). This study also investigates the outcome of UIC in the light of creativity, skill, knowledge, and research work.

A survey method has been used to collect data for the study. This study applied a purposive judgmental sampling technique where particular types of respondents like university faculty members and the top officials of the organizations were selected who are knowledgeable and can provide the desired information. The current study used the structural equation modeling method to analyze the data. In the first stage, this research assessed the demographic factors of the respondent. Then this study conducts confirmatory factors analysis and convergent and discriminant validity and reliability test. Finally, the hypotheses are tested by using nonparametric.

This study finds that knowledge transfer mechanism, governmental factors, organizational design factors, technology transfer and the collaborative network has a significant impact on strengthening UIC, which ultimately facilitates creativity, knowledge creation, skills development and supply of graduate according to the requirement of the industry, good research work.

The current study identified some important determinant that has a substantial influence on strengthening UIC. According to the study organizational design, government, technology, collaborative network and mechanism for knowledge transfer play very crucial roles in strengthening collaboration that ultimately increases the creativity, skills, knowledge and research capability of graduates.

The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.

The aim of this study is to analyse the factors that contribute to the disclosure of relational liabilities (RLs) of the US companies.

The study uses content analysis to examine the disclosure of RLs in annual reports of the US companies listed on the Nasdaq-100 index from 2013 to 2015.

The study finds a positive correlation between the disclosure of RLs and gender diversity of the board of directors as well as the education level of the CEO. By contrast, the disclosure of RLs is negatively associated with the age of the CEO. Companies in knowledge-intensive industries also tend to disclose more information about their RLs than those in other industries.

This study focuses on the determinants of RLs, whereas previous research has mainly examined the positive impact of voluntary disclosure of intellectual capital on financial performance. The main objective of this study is to shed light on the factors that influence the disclosure of RLs.

This study aims to analyse the structure of the Indian vaccine supply chain (SC) during the Covid-19 crisis and explore the underlying challenges at each stage in the network. It also brings out the difference in performance of various constituent states.

This study relied on both primary and secondary data for the analyses. For the primary data, the study gathered experts’ opinions to validate the authors’ inferences. For the secondary data, it relies on government data provided in websites.

Based on the quartile analysis and cluster analysis of the secondary data, the authors find that the constituent states responded differently during the first and second waves. This was due to the differences in SC characteristics attributed to varied demographics and administrative efficiency.

This paper’s analyses is primarily limited to secondary information and inferences are based on them. The study has important implications for implementing the large-scale vaccination drives by government and constituent states for better coordination and last-mile delivery.

The contribution is unique in studying the performance of constituent states using statistical techniques, with secondary data from authentic sources. It is also unique in combining this observation with validation from experts.

This paper aims to study the application of high-tolerance and flexible indigenous bacteria and fungi, along with the co-metabolism in recycled paper and cardboard mill (RPCM) wastewater treatment (WWT).

The molecular characterization of isolated indigenous bacteria and fungi was performed by 16S rRNA and 18S rRNA gene sequencing, respectively. Glucose was used as a cometabolic substrate to enhance the bioremediation process.

The highest removal efficiency was achieved for both chemical oxygen demand (COD) and color [78% COD and 45% color removal by Pseudomonas aeruginosa RW-2 (MZ603673), as well as approximately 70% COD and 48% color removal by Geotrichum candidum RW-4 (ON024394)]. The corresponding percentages were higher in comparison with the efficiency obtained from the oxidation ditch unit in the full-scale RPCM WWT plant.

Indigenous P. aeruginosa RW-2 and G. candidum RW-4 demonstrated effective capability in RPCM WWT despite the highly toxic and low biodegradable nature, especially with the assistance of glucose.

This systematic literature review aims to identify the main areas of study related to co-creation and innovation in Higher Education Institutions (HEIs), as well as the main external and internal stakeholders with whom co-creation is made.

The empirical approach is based on 258 articles selected from the Web of Science (WoS), Clarivate Analytics and Scopus, Elsevier databases, with analysis of titles, abstracts and keywords following a research protocol. VOS viewer and CitNetExplorer software were used, with the twin aim of identifying publications with a higher number of citations and designing maps of reference word co-occurrence.

The analysis led to three clusters being identified: Cluster 1. Management and transfer of knowledge from HEIs to companies; Cluster 2. Co-creation and innovation in HEIs through cooperation between universities and companies; and Cluster 3. Universities’ third mission and their role in developing entrepreneurship education. The results of the literature clusters analysis led to proposing a conceptual model of analysis.

Despite only employing two databases and the content analysis criteria, the three found clusters are linked, recognising the interplay between co-creation and innovation in HEIs, knowledge transfer to enterprises and the influence on HEIs' third goal.

This systematic literature review highlights and gives a picture of the state-of-the-art in co-creation and innovation in HEIs, as well as presenting a model of co-creation and innovation in HEIs that can contribute to reinforcing the University-Industry-Community ties.

This study can lead to a better knowledge of the issue of co-creation and innovation at HEIs, as well as a deeper analysis of the sorts of relationships between HEIs and their stakeholders, as well as its impact on surrounding areas and influence.

The research highlights the interaction between HEIs and their stakeholders on a basis of value co-creation and innovation, providing mutual benefits for all involved, as well as greater development and recognition of HEIs and their surrounding regions’ image andreputation. A future research agenda is also presented on the topic of co-creation and innovation in HEIs.