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This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply chain, particularly the risks related to working condition and human rights.

The paper draws on Beck's (1986) exploration of the ways in which techno-economic spheres offer opportunities for the politicisation of new areas. It is argued that the sphere of sustainability reporting offers that opportunity for the politicisation of supply chains. Using the case of Inditex, the historical context of initiatives relating to the ready-made garment (RMG) industry at global, European and industry level as well as media coverage on the entity are analysed; this is correlated with the analysis of boundary setting in relation to sustainability reports, focusing specifically on working conditions.

The analysis suggests that accounting technologies that set contested boundaries are subpolitical, that is, defined outside traditional political processes. The paper finds that the way social risks are framed along the supply chain renders them invisible and impersonal and that the framing of these risks becomes endless as they are contested by different groups of experts. Setting sustainability reporting boundaries has subpolitical properties in producing and framing those risks, whilst is simultaneously limited by the inherent politicisation of such an exercise. The questionable legitimacy of sustainability reporting boundaries calls for the construction not only of discursive justifications but also of new possibilities for political participation.

The analysis is limited to working conditions along one organisation's supply chain.

The contribution of this paper is threefold: (1) It studies in-depth how working conditions in global supply chains are portrayed in sustainability reports. (2) It answers the call to study accounting technologies themselves, in this case sustainability reporting boundaries. (3) It extends Beck's work on global ecological dangers to working conditions in global supply chains to explore how sustainability reporting boundaries are subpolitically involved in the definition and distribution of social risks along the supply chain.

The purpose of this paper is to present a case study of how two organisations deal with disclosing non-financial information (NI). This is of interest because the reporting of NI by companies to disclose environmental, social and governance issues to their stakeholders and society is continuing to grow.

To investigate, the authors examine the manner in which two of Australia’s largest companies approach disclosing NI from a legitimacy perspective utilising Suchman’s (1995) “institutional and strategic legitimacy” perspectives to explore the choices made by the companies when disclosing NI.

The paper presents a model of legitimacy influenced disclosure based on “material legitimacy”, which we define as the form of legitimacy that enables organisations to blend what is important to the organisation (strategic legitimacy) with the primary concerns of its major stakeholders (institutional legitimacy). In this sense, the model outlines how companies try to achieve mutually beneficial “win–win” outcomes for themselves and their stakeholders. However, the difficulty is in judging what issues become “material” and whether they should be disclosed.

The paper is novel because it presents a model of legitimacy-influenced disclosure based on “material legitimacy” and transparency to explain what and how NI is disclosed.

The purpose of this paper is to determine the extent of online communication by festivals regarding their sustainability practices using Cultivation Theory as the framework to determine perceived value creation.

A mixed method approach was utilized to achieve data triangulation through a content analysis of websites, content analysis of social media sites as well as interviews.

Findings indicated that 64% of festivals did not communicate any sustainable practices through their websites and only 6% communicated via social media. The most common sustainability practices communicated were waste management and sustainable transportation, yet few festivals engaged in effective, consistent and sufficient marketing of initiatives to festivalgoers. Best practice festivals (having communicated 5.47 initiatives or more) were found to have been significantly more likely than non-best practice festivals to be music festivals and have been in operation longer. Best practice festivals were also more likely than non-best practice festivals to have sustainability engrained into their corporate philosophy via a communicated sustainable vision and mission. Interviews revealed that most festivals did not have a designated role responsible for all sustainable initiatives and the responsibility was often taken on by volunteers or festival organizers. Festival organizers that communicated sustainability initiatives efficiently, consistently, and sufficiently perceived these efforts to benefit the festivals value amongst festivalgoers and host communities. Propensity to communicate sustainability initiatives was found to have been impacted by awareness, categorization, timing, policy and funding.

While the findings are limited to the country of Canada and the extent of communication on websites and social media platforms as well as those festivals who participated, interviews helped to overcome these limitations as they gained an understanding of what was undertaken but not necessarily communicated.

The findings generated from this study could be used as a guide for establishing a benchmark for festivals regarding sustainable communication as well as strategies for overall corporate responsibility. Content regarding sustainability at festivals is scarce, as is information on festival communication. As a result, this paper seeks to understand the sustainable initiatives that are being communicated by festivals.

This is the first time Cultivation Theory was used within a tourism context and may be a useful tool to determine value creation. Through Cultivation Theory, festival organizers believed to have the ability to impact perceived value of the festival by implementing efficient, consistent and sufficient communication of sustainability initiatives.

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.

A seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence is used to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.

Findings demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the mythical dimension residing in the promise that IR had the potential to portray global performance in light of the company’s own foundational myth. The company challenged the vision of IR suggested by the IIRC to stay true to its conceptualization of IR and eventually chose to implement its own version of an integrated report.

The study enriches previous research on IR and management innovations by showing how important it is for organizations to acknowledge the mythical dimension of the management innovations they pursue to support their adoption processes. These findings, suggest that myths can play a productive role in transforming business (reporting) practices. Some transition conditions that make this transformation possible are identified and the implications of these results for the future of IR, sustainability, and accounting more broadly are discussed.

The purpose of this paper is to analyze the demands of the core stakeholders and how these stakeholders drive the information disclosure behaviors of the enterprise and local government.

Content analysis was conducted. The authors collected and analyzed information disclosure laws and regulations regarding environmental emergencies in China, as well as related media reports and official accident investigation report about the oil pipeline leakage and explosion accident in City Q. The authors divided the whole process of the accident into four stages, i.e., the prodromal stage, acute stage, chronic stage, and resolution stage, and then analyzed the different demands of stakeholders and the different information disclosure behaviors of the enterprise and local government during these four stages.

During the environmental emergency, the enterprise and local government exhibited information disclosure behaviors for their own benefits. There was severe information asymmetry between the enterprise and local government. Local government acted more positively in terms of information disclosure than the enterprise due to the demands of stakeholders. There were significant differences between the driving effects of different stakeholders. The effects of central government and local communities were the strongest, followed by news media and environmental organizations, whereas general public had the weakest impact. In addition, the effects of stakeholders on the information disclosure varied throughout different stages.

This paper considered a Chinese typical case study, thereby providing details of information disclosure behaviors of the enterprise and local government during an environmental emergency, and making comparative analysis on the driving effects on information disclosure by different stakeholders.

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.

Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.

The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.

The research is limited to sustainability education content at a single university.

Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.

Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.

This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.

This study intends to address two main issues: to what extent the country-level institutional forces compel (directly) firm's risk reporting (RR) behaviour and in which way these country-level institutional forces moderate the relationship between RR and firm-level characteristics.

Main findings indicate that, during this period, the European listed companies disclosed more risk information on a voluntary basis (such as operational and strategic risks) and with better informative content (more forward-looking and focused on positive news). Consistent with institutional theory, findings confirm that the country-level institutional forces explain variations on RR. Additionally, it also indicates that the relationship between RR and leveraged firms is weaker among countries with stronger institutional forces. These findings have several implications for investors and regulators in Europe basically in helping achieve efficiency in investment decisions and to stimulate further efforts to improve RR regulations.

This study makes two major contributions. First, it extends Elshandidy's et al. (2015) work by using other country-level institutional forces that capture the efficacy of corporate boards, the protection of minority shareholders' interests, country's level of democracy, law enforcement mechanisms and press freedom. Second, it uses firms that are considered as a blue-chip representation of super-sector leaders in the Eurozone (but from different institutional contexts). This research setting can be more insightful in shedding some light towards our understanding on how these leading firms can promote innovative and high quality level of RR and how country-level driving forces influence these variables.

This paper aims to improve Reynolds-averaged Navier Stokes (RANS) turbulence models using a data-driven approach based on machine learning (ML). A special focus is put on determining the optimal input features used for the ML model.

The field inversion and machine learning (FIML) approach is applied to the negative Spalart-Allmaras turbulence model for transonic flows over an airfoil where shock-induced separation occurs.

Optimal input features and an ML model are developed, which improve the existing negative Spalart-Allmaras turbulence model with respect to shock-induced flow separation.

A comprehensive workflow is demonstrated that yields insights on which input features and which ML model should be used in the context of the FIML approach

The ongoing demographic changes in many industrialized countries affect managerial decisions in many ways, and require sound knowledge of systematic age differences in central work-related variables. The current paper aims to address age differences in the experience of work-related stress. Based on life-span approaches, the authors focus on age differences in different components of the work-related stress process and meta-analyze existing empirical studies on the relationship between age and short-term indicators of work-related stress (i.e. irritation).

The authors conduct both a literature review and a meta-analysis of age and indicators of work-related stress.

The literature review revealed that age might affect several components of the stress process at work. However, as these effects are partly conflicting, they might nullify each other in the overall relation between age and stress. Indeed, the conducted meta-analysis showed no general correlation between age and irritation as a short-term indicator of work-related stress. Instead, this relationship was significantly moderated by type of occupation and gender.

The meta-analytic results are limited to short-term indicators of stress. Based on both the literature review and the meta-analytical findings, the authors introduce a research agenda for future research, including a call for more thorough research on the whole work-stress process and the integration of life-span theories.

A more differentiated understanding of age differences in different stages of the stress process at work facilitates the implementation of age-differentiated stress prevention and intervention strategies.

This study is the first meta-analysis on the relationship between age and short-term consequences of work-related stress.