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While there is an increased demand from various corporate stakeholders on the need for public companies to have risk management frameworks as well as a stand-alone risk management committee to mitigate risks and simultaneously improve performance, this study investigates the effects of the risk management committee attributes on firm performance, and the role of board size is highlighted on this relationship in Malaysian listed companies.

Both accounting- and market-based performance measures have been used for measuring performance. A dynamic model using the generalized method of moments (GMM) has been employed to control for potential endogeneity, simultaneity and unobserved heterogeneity.

The findings reveal that risk management committee attributes such as size, independence and meetings negatively affect book-based performance measures and positively affect market-based performance measures. Moreover, board size positively moderates the risk management committee attributes and performance relationship. The study embraces the predictions of agency theory and resource dependence theory.

The findings are practically significant for Bursa Malaysia, Securities Commission Malaysia to assess the compliance of the Corporate Governance Code (MCCG, 2017) and for academia to further explore significant relationships in other emerging economies.

The paper contributes to multiple aspects: first, it studies the impact of risk management committee attributes on firm performance; second, it investigates the moderating effect of board size on RMC–performance relationship; in the end, the study employs dynamic modeling for estimation process to avoid dynamic endogeneity considered a main econometric problem for CG–performance relationships.

As the tourism industry recovers from the devastating effects of the global pandemic, meeting the targets of the Sustainable Development Goals (SDGs) remains to be a global “deadline” where tourism is seen as a major contributor. While disruptions to business-as-usual practices such as COVID-19 present unprecedented challenges, they can also provide opportunities for strategic innovation to change behavior toward sustainable tourism experiences. Active transport for low-carbon tourism such as walking or cycling tours have risen in popularity in recent years, and especially postpandemic, as they provide opportunities for a more personalized experience while health and safety protocols can still be implemented. They also present health benefits for the individuals while contributing to environmental sustainability and climate mitigation strategies of the tourism industry. This book chapter presents cases of various forms of tourism activities that use active transport, focusing on walking tours and cycling tours. Various companies offering tours under these modes are discussed and presented. These two modes promote authentic cultural and heritage tourism experiences through the local experts that provide the services.

The aim of this study is two-fold: (1) to promote a model of youth participatory research and offer a window of understanding into how it can be enacted and (2) to understand youth perspectives on youth empowerment. This study asks: “how can youth help us understand youth empowerment?”

The study applies youth participatory action research (YPAR) and interpretative phenomenological analysis. The study illustrates how to enact a model of YPAR by engaging youth in the process of research in a youth-serving community non-profit organization.

This study sets out to make two important contributions, one methodological and one theoretical: First, the study contributes to our understanding of the opportunities and benefits of youth-engaged, peer-to-peer research. Specifically, this study promotes a model of youth participatory action research and knowledge making processes, and the associated social and formal benefits for youth. By extension, this study illustrates an approach to engage youth in formal contexts which has implications for both management and organizational studies and education. Finally, the study extends our understanding and conceptualization of the phenomenon of youth empowerment (as informed by youth perspectives).

The study offers insight into how to conduct youth participatory action research and specifically how to address two limitations cited in the literature: (1) how to authentically engage youth including how to share power, and (2) how to perform youth participatory action research, often critiqued as a black box methodology.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.