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This study aims to investigate the impact of risk-taking and auditor characteristics on value creation in companies listed on the Tehran Stock Exchange. In addition, it investigates the moderator role of auditor characteristics in the impact of risk-taking on value creation, especially in pre-Covid 19 and post-Covid 19 pandemic.

The information about 199 company in 2014–2021 was examined. In the present study, in accordance with the related theoretical literature and the importance of auditor specialization, auditor tenure and auditor reputation, these factors were considered as the auditor characteristics.

The present findings based on the generalized least squares (GLS) method showed that risk-taking positively affects the value creation. The auditor characteristics (auditor specialization, auditor tenure and auditor reputation) have a significant positive effect on the value creation. Furthermore, the auditor characteristics enhance the impact of risk-taking on value creation. The results of generalized method of moments method and robust regression analysis are consistent with the GLS results. To take into account the Covid-19 conditions, the data were divided into pre-Covid-19 and post-Covid-19 years. The results showed that auditor characteristics moderate the impact of risk-taking on value creation in pre-Covid 19 and post-Covid 19.

The study highlights the role of auditor characteristics in the value creation, especially in the emerging market. Given that Covid-19 has seriously damaged global economic well-being and has put companies at a double risk, the present findings can be useful for managers, investors and the international community, and help company managers make risk-taking policies and select auditors with appropriate characteristics.

The purpose of this paper is to introduce the concept of socially responsible human resource management (SRHRM) and examine the reflection of SRHRM on sustainable development (SD) in Egyptian companies.

The study data was collected using a quantitative method to examine and test the relationship between the two variables. An empirical study was conducted between 2022 and 2023 on 150 samples of male and female employees from 18 companies located in Egypt working in castings and car batteries.

The study found that, in general, SRHRM has a significant impact on organizational sustainability. This contribution is also beneficial for general HRM and corporate social responsibility (CSR) literature as it stresses the importance of its relations to SD. By critically analyzing contemporary SRHRM literature, this study further demonstrates how studies with utilitarian approaches have dominated earlier research. By recognizing the necessity for process-oriented studies and the significance of critical scholarship within the field of SRHRM and its connections to the SD, the researcher thereby creates a research agenda for future studies.

The findings only apply to the sample that has participated in this study and to the Egyptian companies. A longitudinal quantitative evaluation of the SRHRM approaches and dimensions and their impact on the SD strategies of Egyptian companies would be recommended in terms of further research study, highlighting the role of SRHRM and its impact on achieving companies' CSR strategies.

The study's findings are helpful for firms looking to implement SR-HRM to enhance some employees' performance and promote organisational sustainability. In Egypt, there is a dire need for responsible leadership in the public and private sectors, which is crucial in the market and industry sectors. In addition to updating all policies, urge the younger generation to participate in them. For example, new hires to the company must demonstrate that they have engaged in volunteer work as part of their social obligation to the community, and this is required for recruitment.

Furthermore, refreshing all the policy encourage the young generation working or before working to take part in these policy, such as newcomers to the companies have to show that they have conducted some social responsibility towards their community as voluntary work. A study conducted by Cristina del-Castillo et al. (2022) confirmed that regarding the performance of different factors, the results show that the organizations under study are investing too much effort in improving CSR factors that are less relevant to achieving positive legitimacy assessments. On the one hand, resources destined to improve policies related to health, security and social benefits and those regarding the improvement of the relationship paths between managers and employees are excessive considering the relevance that they represent compared to the rest of the CSR policies. According to Hazzi and Maldaon (2023), stakeholders (including the general public and policymakers) might make an informed choice about how much organizations with CSR could safeguard their well-being if they had access to transparent CSR information. Talking about the sustainability behaviour of SRHRM as crucial for embedding sustainability in the business, a study by Abutaleb et al. (2021) evidence that subjective norms and attitudes, followed by perceived behavioural control and personal norms had the greatest influence on intentions towards behavioural HR. Attitudes towards sustainability practices were significantly influenced by economic advantages and sustainability. A good model fit was demonstrated by measurement and structural models (Abutaleb et al., 2021).

This paper is unique in that it participates in presenting the concept of the social responsibility of HRM as an intervention and approach for SD. It also participates in presenting unique findings related to Egyptian companies. There is a scarcity of literature related to research and studies on SRHRM in Egypt.

This paper seeks to investigate the differences in the teachers’ professional development (TPD) by mentorship in workplace. The authors examined the role of mentorship in the PD of teachers and conducted a meta-analysis of pertinent empirical data.

Using data from over 2,900 individuals, 66 experiments and 12 countries, the authors presented a meta-analysis of the association between workplace mentorship and TPD.

The authors concluded that mentoring activities could boost the TPD to some extent. It contributes positively to the discipline of science and language, kindergarten, individual mentoring and curriculum research. In addition, the periodicity should not exceed 1 year.

The results of the meta-analysis are restricted to short-term mentorship activities, and the sample size is modest. Building upon the findings from the literature review and meta-analysis, the authors delineated a research agenda for prospective investigations. This includes an imperative for further exploration into the nexus between mentoring and the PD of educators.

Based on the available literature and meta-analysis findings, the authors developed a framework for the “Experts in the classroom” TPD pattern.

This is the first meta-analysis evaluating the association between mentorship and TPD.

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?

To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.

The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.

This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.

The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.

This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.

This article aims to present a unique dimension to mentor studies in that unlike most research that focuses on the novice-teachers-mentee, this study explores the influence of mentoring on the mentors themselves. Two main questions were examined: “Which components of mentoring influence the mentors' professional development?” and “What is the differential impact of each of these components as they are internalized by the mentors?”

A total of 765 mentors completed a questionnaire composed of 47 multiple-choice questions and an open-ended question describing the contribution of mentoring. The survey thus generated both quantitative and qualitative data.

The results show three main components of mentoring that influence mentors' professional development in the following order: personal–emotional, didactic knowledge and systemic–organizational. The findings also illustrate how the mentors used a comparison process to develop their professional perception: first, by comparing their role as a teacher and their role as a mentor, and second, by comparing their own professional identity as a teacher with that of the novice-teacher.

The implications of the study point to the importance of mentoring for mentors' professional development. Practical implications of this study encourage mentor training courses that combine a body of knowledge of theory and practice, as well as supervision and mentoring for mentors. It may be important for mentors to develop a professional identity as mentors that is distinct from their professional identity as teachers.

The implications of the study point to the importance of mentoring for mentors' professional development. Practical implications of this study encourage mentor training courses that combine a body of knowledge of theory and practice, as well as supervision and mentoring for mentors. It may be important for mentors to develop a professional identity as mentors that is distinct from their professional identity as teachers.

The manuscript attempts to explore the dynamic relationships within the mentoring process by investigating how mentoring impacts the development of mentors. It presents insights into the benefits of mentoring novice-teachers for the mentors themselves via analysis of a large-scale, nationwide study.

This paper aims to consider the practices and experiences of the new school-based mentors for Early Career Teachers (ECT's), emerging from the UK Government's new early career framework (ECF) policy (DfE, 2019a). The paper uses Lipsky's (2010) framing of professionals as “street level bureaucrats” to consider the extent to which the ECT mentors, as new policy actors, exercise professional discretion (Lipsky, 2010) in negotiating and aligning the new ECF policy with existing practice.

To research the mentor's interpretation and enactment of the new ECF policy, semi structured interviews were undertaken with an initial sample of nine mentors and four induction tutors who were also mentors. Online semi structured interviews were held, lasting around 50 min. This method was largely pragmatic as the study started during a period when schools were still cautious of face-to-face visitors in terms of COVID-19. Although the benefits for the interviewer experiencing the culture and context in which the ECT mentor was situated were lost, offering online interviews was critical in securing mentors' time.

Findings suggest a disconnect between the intentions of the policy and the reality of its enactment at a local level. The ECT mentors have limited professional discretion, but some are exercising this in relation to their own professional development and the training they are providing for their ECTs. Most of the mentors are adapting the ECT's professional development journey whilst mindful of the programme requirements. The degree to which the ECT mentors used professional discretion was linked and limited largely by their own levels of confidence and experience of mentoring, and to a lesser extent the culture of their schools.

The ECF policy represents an important step in acknowledging the need to professionally develop mentors for the work they undertake supporting beginning teachers. However, the time and the content of the mentor training have not been given sufficient attention and remains a hugely missed opportunity. It does not appear to be recognised by the government policy makers but more significantly and concerning in this research sample it is not being recognised sufficiently by those mentoring the ECTs themselves.

There is an urgent need by the UK government and school leaders to understand the link between the quality of mentor preparation and the quality of the ECTs who will be entering the profession and influencing the quality of education in future years. More time and resourcing need to be focussed on the professional development of mentors enabling them to exercise professional discretion in increasingly sophisticated ways in relation to the implementation of the ECF policy.

The ECF policy is the latest English government response to international concerns around the recruitment and retention of teachers. The policy mandates for a new policy actor: the ECT mentor, responsible for the support and professional development of beginning teachers. The nature of the mentor's role in relation to the policy is emerging and provides an interesting case study in the disconnect between the intentions of a policy and its initial enactment on the ground. The mentors may be viewed as street level bureaucrats exercising degrees of professional discretion as they interpret the policy in their own school context.

The purpose of this Real Impact Research Article is to empirically explore one of the most controversial and elusive concepts in knowledge management research – practical wisdom. It develops a 10-dimensional practical wisdom construct and tests it within the nomological network of counterproductive and productive knowledge behavior.

A survey instrument was created based on the extant literature. A model was developed and tested by means of Partial Least Squares with data obtained from 200 experienced employees recruited from CloudResearch Connect crowdsourcing platform.

Practical wisdom is a multidimensional construct that may be operationalized and measured like other well-established knowledge management concepts. Practical wisdom guides employee counterproductive and productive knowledge behavior: it suppresses knowledge sabotage and knowledge hiding (whether general, evasive, playing dumb, rationalized or bullying) and promotes knowledge sharing. While all proposed dimensions contribute to employee practical wisdom, particularly salient are subject matter expertise, moral purpose in decision-making, self-reflection in the workplace and external reflection in the workplace. Unexpectedly, practical wisdom facilitates knowledge hoarding instead of reducing it.

Managers should realize that possessing practical wisdom is not limited to a group of select, high-level executives. Organizations may administer the practical wisdom questionnaire presented in this study to their workers to identify those who score the lowest, and invest in employee training programs that focus on the development of those attributes pertaining to the practical wisdom dimensions.

The concept of practical wisdom is a controversial topic that has both detractors and supporters. To the best of the author’s knowledge, this is the first large-scale empirical study of practical wisdom in the knowledge management domain.

This paper examine whether social performance moderates the linkage between financial risk and financial performance in microfinance institutions (MFIs). The study focuses on the financial self-sufficiency and long-term sustainability of MFIs.

The empirical study uses unbalanced panel data of 2,694 worldwide MFIs from 2009 to 2019. In the first step, the study inspects the impact of social performance and risk on financial performance, proxied as return on assets and operational self-sufficiency. In the second stage, moderated hierarchical regression is applied to test whether social performance moderates the relationship between risk and financial performance. Lastly, the study confirms the significant moderation effects with slope tests.

The study detects robust evidence that financial risk is negatively related to financial performance. Though social performance exhibits a weak positive link with financial performance in silos, the evidence of its moderating effects on risk is mixed and significant. Social performance indicators, such as the borrower retention rate and female representation, positively moderate the relationship between financial risk and financial performance. The study documents that social performance impacts financial performance and operational self-sufficiency through risk moderation. Thus, social performance fosters the sustainability of these institutions over the long haul.

The study is relevant to academics and theorists to consider the stakeholder approach in microfinancing. In the context of stakeholder theory, the study advances the specific social responsiveness process, namely stakeholder engagement.

The evidence that socially sensitive operations can curtail the adverse effects of credit risks on financial performance signify the required attention to social performance. For MFI managers and practitioners, the findings justify the business case for social performance. Stakeholder engagement, under the auspices of social responsiveness, acts as a risk-mitigation mechanism to eventually foster financial performance and self-sufficiency.

The study motivates MFIs to do more for their stakeholders and society by highlighting the benefits of social performance.

The study reaffirms that social performance remains at the epicenter of the MFIs' mission and is an essential risk mitigation mechanism. The study adds to the extant literature on stakeholder engagement and its effects on MFIs.