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This study aims to measure social enterprises’ (SEs’) social objectives under the United Nation’s 17 Sustainable Development Goals (SDGs) framework, and explore the impact of SEs’ social objectives on their choices of legal forms.

This study used semi-structured questionnaires followed up by field interviews and observations of the sampled SEs. The survey sample includes 80 participants of Social Entrepreneurs Stars Competition in Zhejiang Province of China. The authors conduct content analysis to measure the objectives of SEs. The authors also perform descriptive analysis, chi-square test and regression analysis on the data.

The findings confirm the theoretical discussions that SEs’ choices of legal forms reflect SEs’ strategies toward achieving social objectives. Similar to certain countries, some SEs in China register as nonprofit entities to concentrate on nonprofitable sustainability objectives, while others register as commercial enterprises or hybrid organizations to generate profits. However, some SEs focus on profitable non-sustainability issues and fail to prioritize social objectives over economic objectives. There are positive effects of social entrepreneurs’ background similarity and negative effects of social entrepreneurs’ educational level on their SEs’ choices to register as commercial enterprises.

Due to the small size and nonrepresentative sample this study is based on, the findings need be further tested by a larger sample. SEs in different service domains rely on different types of financial resources (Mair et al., 2012; Doherty et al., 2014). In future research, the model can be expanded to test the effects of service domains and types of financial sources on SEs’ choices of legal forms.

To encourage more societal resources being allocated toward achieving the United Nations’ SDGs, policymakers and SE certification programs are recommended to explicitly incorporate sustainability objectives into the evaluation standards and supportive policies for SEs. Social entrepreneurs who aim to balance the social and economic objectives in their business are suggested to target the population with whom they share similar community background. Training or consulting programs for social entrepreneurs are suggested to provide advice tailored to their socio-economic background and personal experiences.

To the best of the authors’ this study is the first quantitative analysis to identify factors that associate with SEs’ choice of legal forms in China. The authors developed new instruments to measure SEs’ social objectives and service targets, access to financial resources and social entrepreneurs’ social-economic backgrounds.

Impoverished employee mental health is harmful to employees and organisational performance. There is emerging interest in employee mental health in the human resource management (HRM) field. The majority of these studies mainly focus on the organisational and individual levels from the psychological and managerial perspectives without considering the sectoral characteristics and societal context.

This perspective paper draws on extant literature as well as 10 informal interviews with medical professionals, organisational leaders in the public sector, teachers and HR professionals to shed light on employee mental health research, practice and challenges in the Chinese context.

This paper reveals national, sectoral, occupational and individual factors that shape mental health problems, individual coping mechanisms and organisational interventions. It also shows international influence on employee mental health in the form of institutional pressure and knowledge transfer.

There is limited research on employee mental health and HRM in the Chinese context, which restricts the scope of discussion in this paper, but at the same time presents rich future research opportunities that may be relevant to other national settings.

Managing the mental health of the workforce is part of the mental health management of the population, which means a holistic approach to building a mental health eco-system needs to be adopted. The authors call for more research on employee mental health in the Chinese context to provide evidence to support policy development and organisational efforts to scale up mental health services at the national and organisational levels. The authors also provide practical recommendations for policymakers and employing organisations.

The authors present a multi-level and multi-factor overview related to employee mental health in the Chinese context. The authors argue for a resource-based and multi-stakeholder approach, which will help inform and improve mental health policy and practice. The authors present several avenues for future scholarship and research. The authors extend the research frontiers of employee mental health issues by calling for the inclusion of a broader range of theoretical lenses including institutional theory, cultural and spiritual perspective and critical sociology to understand more fully how employee mental health conditions may be undermined or improved.

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

This paper proposes a framework for director evaluation in the context of Chinese state-owned enterprises (SOEs), taking into account the influences of traditional and modern Chinese ideologies.

Following the Delphi method, a series of semi-structured interviews were conducted with Chinese SOE directors.

The framework used has been validated by examining seven dimensions of virtue and four dimensions of competence functions in Chinese SOEs. Effective and representative characteristics of each dimension are identified through interviews.

First, through this research, indicators of virtue have been materialized and those of competence have been specified in a broader range. Second, this research provides advice for training of candidate directors whose experience were in private firms before they step in as SOE directors.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

In the process of building the “Belt and Road” and “Bright Road” community of interests between China and Kazakhstan, this paper proposes the construction of an inland nuclear power plant in Kazakhstan. Considering the uncertainty of investment in nuclear power generation, the authors propose the MGT (Monte-Carlo and Gaussian Radial Basis with Tensor factorization) utility evaluation model to evaluate the risk of investment in nuclear power in Kazakhstan and provide a relevant reference for decision making on inland nuclear investment in Kazakhstan.

Based on real options portfolio combined with a weighted utility function, this study takes into account the uncertainties associated with nuclear power investments through a minimum variance Monte Carlo approach, proposes a noise-enhancing process combined with geometric Brownian motion in solving complex conditions, and incorporates a measure of investment flexibility and strategic value in the investment, and then uses a deep noise reduction encoder to learn the initial values for potential features of cost and investment effectiveness. A Gaussian radial basis function used to construct a weighted utility function for each uncertainty, generate a minimization of the objective function for the tensor decomposition, and then optimize the objective loss function for the tensor decomposition, find the corresponding weights, and perform noise reduction to generalize the nonlinear problem to evaluate the effectiveness of nuclear power investment. Finally, the two dimensions of cost and risk (estimation of investment value and measurement of investment risk) are applied and simulated through actual data in Kazakhstan.

The authors assess the core indicators of Kazakhstan's nuclear power plants throughout their construction and operating cycles, based on data relating to a cluster of nuclear power plants of 10 different technologies. The authors compared it with several popular methods for evaluating the benefits of nuclear power generation and conducted subsequent sensitivity analyses of key indicators. Experimental results on the dataset show that the MGT method outperforms the other four methods and that changes in nuclear investment returns are more sensitive to changes in costs while operating cash flows from nuclear power are certainly an effective way to drive investment reform in inland nuclear power generation in Kazakhstan at current levels of investment costs.

Future research could consider exploring other excellent methods to improve the accuracy of the investment prediction further using sparseness and noise interference. Also consider collecting some expert advice and providing more appropriate specific suggestions, which will facilitate the application in practice.

The Novel Coronavirus epidemic has plunged the global economy into a deep recession, the tension between China and the US has made the energy cooperation road unusually tortuous, Kazakhstan in Central Asia has natural geographical and resource advantages, so China–Kazakhstan energy cooperation as a new era of opportunity, providing a strong guarantee for China's political and economic stability. The basic idea of building large-scale nuclear power plants in Balkhash and Aktau is put forward, considering the development strategy of building Kazakhstan into a regional international energy base. This work will be a good inspiration for the investment of nuclear generation.

This study solves the problem of increasing noise by combining Monte Carlo simulation with geometric Brownian motion under complex conditions, adds the measure of investment flexibility and strategic value, constructs the utility function of noise reduction weight based on Gaussian radial basis function and extends the nonlinear problem to the evaluation of nuclear power investment benefit.

This study aims to explore the information needs of Chinese parents of children with Autism Spectrum Disorder (ASD) and how these needs evolve as their children develop.

This study collated 17,122 questions regarding raising children with ASD via the Yi Lin website until November 2021.

The information needs of parents of children with ASD were classified into two categories: 1) Cognition-motivation: related to children with ASD; and 2) Affection-motivation: related to their parents. Child development causes the adaptation of information needs of these parents. Within the first three years, nine different topics of these parents' information needs were identified. Major information needs at this stage are as follows: intervention content, intervention methods and pre-diagnosis questions. During the ages of three to six years, there were 13 topics of information needs for parents, focusing on three areas: intervention content, intervention methods and diagnosis and examination. There are eight topics of information needs post six years. Parents are more concerned with the three topics of intervention content, life planning and intervention methods.

This novel study indicates the complex and changing information needs of parents of children with ASD in China. It may enhance the understanding of the information needs of these parents at theoretical and practical levels, provide support for them to understand their own information needs and provide a reference for relevant government and social organisations to provide targeted information services for them.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2022-0247

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

The purpose of this paper is to develop a comprehensive overview of green innovation (GI) in China, which is carried out by reviewing the evolution of GI from 2000 to 2019, and the main type of technology, actors and localizations. When appropriate, GI is compared to non-GI.

The study uses patent data from the European Patent Office database (PATSTAT); these data are processed to map trends and identify the main contributors to GI and the location of such innovation. The findings are then discussed and complemented with academic literature.

Key findings reveal an increasing divergence between GI and nongreen innovation after the 2008 crisis. It is also observed that solar energy appears to be the main component of GI in China, with a shift from photovoltaic thermal energy to solar photovoltaic energy after 2008. Other areas, such as waste management, greenhouse gases capture and climate change adaptation, are less innovative. Companies play an essential role in the development of all types of innovation. In terms of location, green patents are mainly filed in China’s three main megacities. The study also highlights the significant role of the Chinese state, which led policies shaping the trajectories and forms of GI.

This study expands knowledge on GI in China, highlighting its main specificities and the role of key actors. It provides to the reader a comprehensive picture of China’s green policies and innovation realities. The results can therefore be used to improve the understanding of GI evolution in China and facilitate the formulation of new research questions.