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The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers.

Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.

Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.

There is evidence that music programmes can have a positive impact on people in contact with the criminal justice system. However, little attention has been paid to the potential role of music programmes as people leave prison and re-enter the community. Providing support for former prisoners “through-the-gate” is important to aid resettlement and reduce the risk of reoffending. This paper aims to present research on a programme called Sounding Out: a two-year, London-based programme providing ex-prisoners with longer-term rehabilitative opportunities upon their release to bridge the gap between life inside and outside of prison.

The study aimed to understand the impact of the Sounding Out programme on ex-prisoners from the perspective of participants, staff and family members. Semi-structured interviews took place with 17 people: ten participants across two Sounding Out projects; six members of staff – three from the Irene Taylor Trust, two musicians and one former prison worker; and one family member of a participant.

The research provides an understanding of the impact of involvement in a carefully designed programme of music creation, skills development and work placements. Thematic analysis of the data resulted in three key themes: personal impact, focus and direction and interpersonal relationships. The findings are consistent with the body of research that demonstrates the impact of music programmes on prisoners.

The current study adds to the relatively limited body of evidence on the role of music programmes in the reintegration of former prisoners into the community.

The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States. The unit plan contextualizes one impetus for truth and reconciliation in a community with a history of anti-Black violence.

The participants partnered with the Equal Justice Initiative to pilot the unit in their district’s new African American History course. The unit drew on historical research and cultural memory to situate local history within a broader context of racism and violence.

The teachers identified eight goals for the unit so that students could understand racialized violence, acknowledge racism as the lived experience of many of their students, and participate in a collaborative learning environment with productive discussions. Speaking from their own experiences with racism, and creating opportunities for students to do the same, the teachers aided the community in voicing long-silenced memories.

Besides bridging some of the gaps between local, regional, and national histories, more research is needed to further examine historical trauma and its implications for both the past and present, in order to amplify and humanize experiences of racism. Additional research is a critical step in developing more thoughtful, empathic and holistic discussions of history and racism at the local level.

In the wake of the recent past, the authors have learned that teaching about the history of racial violence can be enhanced and empowered by reference to relevant current events. The resurgence of racially charged language and violence over the past few years makes this goal more urgent than ever. This unit gives practical guidance to teachers who face this challenge.

The sociopolitical reality of historical trauma and racism must be confronted, and proximity to key events is important in conveying the urgency of racial violence and the need for history education that addresses it. Teachers are making difficult decisions about their options for teaching about race, and they are understandably concerned about any perceived missteps. Nonetheless, inclusive, truthful history education is an appropriate and essential response to narratives of exclusion and silence as the authors help students to develop deliberative skills concerning difficult topics such as racial violence. Teachers and students, together, can do the crucial work of remembering.

The stripping away of narrative agency, identity and history can cover up stories about the stripping away of life and dignity. In the unit plan, the authors recognize truth and reconciliation—especially in the education of people who have relatively little exposure to topics of race and racism—as elemental to a restorative stance against racism.

Based on the social exchange theory, the aim of the present study is to examine the effects, both direct and indirect (through sustainability-oriented innovative behaviors [SIBs]), of sustainable project leadership (SPL) on sustainable project performance (SPP). Project management approaches (PMAs) (traditional, hybrid and agile) were examined as conditional factors in the “SPL–SIBs” relationship.

The study employs structural equation modeling based on data collected from 197 software engineering project team members working in the financial industry in Poland.

The study revealed that SPL significantly, positively affected SPP. It also provided evidence for the significant mediating impact of SIBs in the relationship between SPL and SPP and the conditional effect of agile and hybrid PMAs on the “SPL–SIBs” relationship.

The novelty of this work lies in introducing sustainable leadership into project management research, proposing and testing a unique and complex research framework, designing valid scales for measuring SPL and SPP, and suggesting many theoretical and empirical implications.

Organizational exploration has recently emerged in the literature as an essential aspect of contemporary organizations. However, little is known about its antecedents and, specifically, the role of contemporary leadership styles. The present study investigates the relationship between empowering leadership and organizational exploration. In addressing this relationship, we examine preoccupation with failure and leader gender as a mediator and a moderator, respectively.

We collected data from a sample of 326 US employees in March 2022. To test the present hypotheses, we used the PROCESS SPSS macro.

Our results supported our moderated mediation model, demonstrating that the indirect relationship of empowering leadership with organizational exploration via preoccupation with failure is stronger for male leaders than for female counterparts.

Concerning the practical implications of this study, organizations should be cognizant of empowering leaders’ impact on desirable outcomes. Additionally, organizations should promote preoccupation with failure to ameliorate organizational exploration. Preoccupation with failure can be achieved when error reporting is encouraged by organizations and supervisors and when a culture that promotes constructive feedback is established.

The present study offers novel insights into the underlying mechanisms and boundary conditions through which empowering leadership relates to organizational exploration. Additionally, it fills a gap in the literature concerning the relationship between empowering leadership and preoccupation with failure. Moreover, it adds to prior research regarding the outcomes of preoccupation with failure, filling the gap regarding the relationship between preoccupation with failure and organizational exploration. Lastly, it expands limited research focused on leader gender as a condition under which the effect of contemporary leadership styles could be enhanced or mitigated.

As the restaurant industry is a representative service industry, long-living restaurants could carry the secrets of key factors that are needed to establish “sustainable business models” in service industry. The authors aim to answer the following question: How can restaurants innovate business model sustainably to last for more than 50 years through the era of digital transformation with open innovation dynamics?

Five long-lived restaurants from Daegu, Kyoto and Naples were selected separately by using the snowballing approach, and were analyzed through in-depth interviews and participatory observations.

Restaurants in Daegu have lived long mainly because of adding value to their recipes. Restaurants in Kyoto have lived very long, primarily by decoupling their original services, ingredients and recipes. Restaurants in Naples have enjoyed long lives by coupling or recoupling their ingredients, services and recipes.

The implication is that long-living restaurants or service firms could maintain their own sustainability by dynamically circling the following services: (1) adding and boning recipes (focusing on special menus or products), (2) coupling of ingredients (creative recoupling of original ingredients) and (3) decoupling of services (disconnecting the value chain and rebalancing it).

The America Rescue Plan (ARP) transformed the Child Tax Credit (CTC) into a more generous, inclusive monthly payment from July through December 2021. However, the expansion has been terminated and the annual CTC has been reinstated. The United States is one of the few OECD countries that do not have a child allowance system and South Korea has recently adopted child allowance in 2018. This study aims to comprehensively review the existing literature and evidence on ARP-CTC in the United States and Universal Child Allowance (CA) in Korea.

The researchers completed a database search between July 1, 2022 and July 20, 2022. For the United States, the search keywords were child tax credit OR expanded child tax credit OR CTC OR child allowance. For Korea, the search keyword was child allowance. Searches were conducted using 79 databases. A total of 36 US studies and 7 Korean studies met all the inclusion criteria and proceeded to the extraction process. A narrative thematic synthesis approach was employed to identify themes in the findings. The results were organized based on the characteristics of the studies and the post-intervention outcomes.

Studies in the United States focused primarily on economic outcomes, including poverty and material hardship, reflecting the concern policymakers and researchers have about child poverty. On the other hand, Korean studies examined employment, economic well-being, psychological well-being and expenditures in a relatively balanced share. Overall, studies found that both ARP-Child Tax Credits and Universal Child Allowance reduced child poverty and improved material hardship. Also, studies in both countries suggested that both policies had positive impacts on parental psychological well-being.

To the authors knowledge, this paper is the first to comprehensively review the impact of the US ARP-CTC in comparison with the Korean child allowance. Two studies reviewed and updated the literature on US ARP-CTC as a round-up paper. Moreover, the authors conduct cross-national comparative analyses between the United States and Korea. The contexts of the child allowance system in the two nations have both similarities and differences, thereby offering a unique opportunity for a comparative study.