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This study aims to clarify the evolution law of stress field and fracture field during the mining process of inclined coal seam, to prevent the occurrence of roof burst water and impact ground pressure accident during the advancing process of working face.

The evolution law of stress-fracture field under different mining conditions of inclined coal seam was studied by using discrete element method and similar material simulation method.

The overburden stress at the lower end of the coal seam was mainly transmitted to the deep rock mass on the left side, and the overburden stress at the upper end was mainly transmitted to the floor direction. With the increase of the inclined length of the mining coal seam, the development of the fracture zone gradually evolves from the “irregular arch” form to the “transversely developed trapezoid” form. The development range of the fracture zone was always in the internal area of the stress concentration shell.

An original element of this paper is based on the condition that the dip angle of coal seam is 35°, and the evolution law of overburden stress-fracture field during the excavation of coal seam with different lengths was analyzed by UDEC numerical simulation software. The coupling relationship between stress shell and fracture field was proposed, and the development range of fracture zone was determined by stress. The value of this paper is to provide technical support and practical basis for the safety production of a mine working face.

This study aims to comprehensively analyse the implementation and effectiveness of corporate social responsibility (CSR) policies within the context of the Indian coal mining sector. Furthermore, it investigates the alignment between CSR initiatives and the unique challenges faced by the coal mining sector and examines the outcomes and impacts of these initiatives on the employees of the sector and their perspective on the situation.

This study adopts a comprehensive qualitative research method, including a review of the literature, case studies and stakeholder interviews. This study seeks to deconstruct the application of CSR policies.

The analysis developed a deeper understanding of the complexities surrounding CSR policies in the Indian coal mining sector, offering insights into strategies for enhancing the effectiveness and relevance of these initiatives while fostering sustainable development.

This study reveals a rich tapestry of theoretical implications and how they connect to important organisational and societal paradigms. The results of this qualitative analysis can work as a foundation for creating scales to measure the level of efficiency of CSR policies implemented by different companies. Furthermore, this study goes beyond theoretical knowledge and gives companies, regulators and communities information they can use. By looking at how CSR policies work in the real world, a road map for responsible resource extraction and community growth can be made.

The findings are unique in exploring the CSR initiatives and the unique challenges faced by the coal mining sector. This study offers insight on the employees of the sector and their perspectives on the situation and delves into the multifaceted dimensions of CSR practices.

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.

The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.

The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.

This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

The purpose of this paper is to extract electrochemical reaction kinetics parameters, such as Tafel slope, exchange current density and equilibrium potential, which cannot be directly measured, this study aims to propose an improved particle swarm optimization (PSO) algorithm.

In traditional PSO algorithms, each particle’s historical optimal solution is compared with the global optimal solution in each iteration step, and the optimal solution is replaced with a certain probability to achieve the goal of jumping out of the local optimum. However, this will to some extent undermine the (true) optimal solution. In view of this, this study has improved the traditional algorithm: at each iteration of each particle, the historical optimal solution is not compared with the global optimal solution. Instead, after all particles have iterated, the optimal solution is selected and compared with the global optimal solution and then the optimal solution is replaced with a certain probability. This to some extent protects the global optimal solution.

The polarization curve plotted by this equation is in good agreement with the experimental values, which demonstrates the reliability of this algorithm and provides a new method for measuring electrochemical parameters.

This study has improved the traditional method, which has high accuracy and can provide great support for corrosion research.

This largely conceptual study aims to draw from the author’s experience of conversations with Svalbard’s educators, lessons for international higher education institutions’ engagement with climate change education and thinking for non-specialists.

In situ discussions with Svalbard’s educators informed the theoretical work of the author towards the development of conceptual conclusions. The theoretical frame used – “Red Biocentrism” – draws on both radical left and green thought to posit an emplaced, materialist understanding of author’s, participants’ and place’s intra-related contributions.

That, insofar as universities represent nodes in an ethical ecology, they have a capacity to realise that which is obvious in Svalbard – their role as embassies for their learning places, generative of spokespeople or ambassadors.

There is sparse published research into the work of Svalbard’s climate educators, as a pedagogical project undertaken under such extreme and rapidly changing environmental conditions. This study represents the first to reflect on what can be learnt from the educators of Svalbard by Universities elsewhere.

This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility (CSR) and tax avoidance (TA). Based on the analyzing of the previous studies, the authors support the results of studies that found a positive effect for activating CG on the adoption of CSR. Also, they found that there is a negative impact of activating CG mechanisms on TA, as CG includes controls and procedures that contribute to limiting opportunistic behaviors of management and ensures making decisions that maximize value for shareholders. To the best of the authors' knowledge, it is the only chapter that examines the effect of activating CG mechanisms on the association between CSR and TA.