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This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed firms from five African countries. A financial reporting disclosure index was used to compute the aggregate IFR scores, which are made up of two components: content and presentation. Our results indicate that IFR relates to board size, firm size, country-level governance, economic development and index return. These results evidence the predominance of country-level factors over firm-specific factors in explaining the extent of IFR in Africa. It also shows that corporate governance mechanisms via board practices are insufficient to explain IFR in Africa. By further extending our analysis into the two components of IFR, we find that factors affecting the content and presentation dimensions are different. This study is among the first to investigate the extent of IFR in several African countries and adds to the existing evidence that has mainly focussed on firm-specific factors.

Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive the human rights disclosures of a sample of large international companies were and secondly, whether different narrative styles are associated with levels of disclosure to manage readers' impressions about the company. We analysed the public human rights disclosures for 154 large, international companies obtained from the UN Guiding Principles Reporting website. On average, companies complied with only one-third of the UN Guiding Principles Reporting Framework criteria. Communication about policies has the highest compliance, whilst communication about determining which human rights aspects are salient to the company, remedies for transgressions and stakeholder engagement have the lowest disclosure. When we split the sample between high disclosure and low disclosure companies, we found that the readability of the human rights disclosures is exceptionally low and even more so for low disclosure companies. Low disclosure companies used words implying Satisfaction significantly more than high disclosure companies, which provides some support for suspecting that low disclosure companies practise impression management by only presenting a ‘rosy picture’, as well as obfuscation via low readability. We add to the literature on impression management by large corporations in their sustainability reporting, and specifically human rights disclosures, by revealing how the interplay of low disclosure, low readability and overuse of words signalling Satisfaction contributes to impression management, rather than sincere attempts at accountability to all stakeholders.

Introduction: Commercial banks play a vital role in the global economy, facilitating economic growth and providing essential financial services. As key intermediaries between savers and borrowers, these institutions operate in a dynamic and complex environment characterised by various risk factors that can significantly impact their profitability and overall stability. Understanding the interconnected relationships between credit risk, interest rate risk, liquidity risk, and profitability is crucial for effective risk management strategies and the development of appropriate regulatory frameworks.

Purpose: Commercial banks play a critical role in the global economy by facilitating economic growth and providing financial services. This study examines the interconnected relationships between credit risk, interest rate risk, liquidity risk, and profitability in commercial banking.

Methodology: The sample consists of licenced scheduled commercial banks on the Bombay Stock Exchange (BSE) from 2015 to 2022. Using the Smart PLS-SEM 3.0 path analysis technique, the study evaluates the combined influence of these risk factors on profitability and provides evidence-based recommendations for risk management strategies.

Findings: The findings can assist banks in enhancing their risk management practices, and regulators in developing appropriate regulatory frameworks. By understanding the key risk factors and their impact on profitability, banks and regulators can mitigate risks, enhance transparency, and promote stability within the banking sector.

Significance/value: The value of this study lies in its focus on the interconnectedness of risk factors, profitability, and the potential implications for decision-making, risk management strategies, regulatory frameworks, and the overall stability of the commercial banking sector.

Building on the introduction to positive psychology and positive education in Chapter 1, the aim of Chapter 3 is to focus on wellbeing and positive education in secondary schools. This includes an overview of approaches to intervening in mental health (‘traditional’ and those which draw on the principles of positive psychology) that have been used in schools, and the factors that can influence their outcomes. When and how to apply interventions across three levels: the system, the community, and the individual, are also explored, alongside four different approaches: whole school, whole class, small group, and one-to-one. The chapter draws on up-to-date research and practical experience in secondary school settings, and includes a case study of Positive Psychology in Practice, based on the delivery (by the author) of a multi-component PPI (mPPI) – The Hummingbird Project, which has now been delivered to approximately 4,000 students in 24 secondary schools across the North West of England. The effectiveness of the mPPI, key lessons learned and insights gained are shared, including how to overcome the challenges of working in a culture not conducive to positive education.

Given that a large proportion of refugees and forced im/migrants today are school-age, schools are widely assumed to be sites where integration will happen. How this integration will occur and whether education policies facilitate social cohesion is unclear. Focusing on California and Berlin as examples of politically left-leaning states that receive immigrants in substantial numbers, this chapter seeks to examine their immigration, integration, and education policies. Using an original conceptual framework, this chapter analyzes how relevant federal and state policies have evolved since the 1980s in these two contexts. This chapter considers integration to be the process by which immigrants identify with the receiving country (RC) and their previous contexts, provided that the RC is supportive and accepting. The goal of integration is less inequality along ethnic or cultural lines. By analyzing policies in terms of immigrant students’ identity formation and conceptions of equality, this chapter argues that the evolution of such policies in Berlin and California has not always been linear. Moreover, while both states consider diversity to be positive, their policies do not extend to facilitating a new culture that productively operationalizes the diversity of immigrant and non-immigrant students.

Drawing on managerial innovation model proposed by Abrahamson (1991), this chapter tries to gain a better understanding of how the UN SDGs have impacted the practice of sustainability reporting of Spanish public universities. Data were collected from a variety of sources, such as: several email structured interviews with university managers, an examination of the Chancellor letters of sustainability reports of Spanish public universities, a detailed reading of some sustainability reports and a consultation of the website of each Spanish public university. The findings reveal that there has been an increasing number of Spanish public universities that have started to publish stand-alone sustainability reporting since the appearance of the UN SDGs. According to Abrahamson's framework, our findings reveal that governmental-policy forces have shaped the sustainability reporting landscape in the Spanish public university setting, and their behaviour is mostly explained by the forced-selection and fad/fashion perspectives.