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This paper aims to examine the Canadian financial sector’s reaction to opportunities and risks created by the green bond market in a low-carbon and climate-resilient (LCR) economy.

The authors used a concurrent mixed methodological approach that undertakes an online survey and semistructured interviews with critical green bond market stakeholders.

The most significant market driver in Canada is the reputational benefit for stakeholders, i.e. its ability to meet the high demand for sustainable finance and the marketing potential of its green credentials. The major market barriers are transactional costs, i.e. additional tracking required for reporting purposes, lack of market liquidity and identification of environmental impact or additionality. Canadian green bonds are also more likely to be evaluated on their green impact than their global market peers.

Limitations of this study include its focus on Canada, which may exclude or not apply to drivers and barriers in other green bond markets.

The paper helps create an accounting-based conceptual framework for key motivations and barriers that affect financial decision-making regarding green bonds.

The authors identify economic and policy-related barriers and drivers for green bonds, addressing the financing gap for the LCR economy.

To the best of the authors’ knowledge, this study is the first to identify and compare Canadian green bond market drivers and barriers and to examine relevant stakeholder- and policy-related approaches that can be targeted to scale this market effectively.

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.

This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.

Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.

The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.

This study examined the students' academic performance through psychological capital, academic engagement and academic persistence. It also investigated the function of psychological capital in mediating the relationship between academic engagement, persistence and performance.

The study utilized a quantitative method and structural equation modeling using PLS-SEM version 3. A total of 900 questionnaires were issued to Chinese university students, and 814 data were analyzed.

Findings suggest that academic engagement and persistence significantly and positively impact psychological capital. Psychological capital is also mediated between academic engagement, persistence and performance. Additionally, the study made several recommendations for upcoming researchers and industry professionals.

Analyzing the pupils' academic achievement after COVID-19 reopening as it indicates their attention and engagement in the study. Although previous studies explored students' academic performance regarding the post-COVID effect, the role of psychological capital and engagement in academia in the study has been studied in a post-COVID context.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

The purpose of this study is to identify the factors that contribute to the successful implementation and management of sustainable innovation in research-intensive sectors such as the life sciences industry.

The study was conducted through a combination of two methods. The first was qualitative interviews of 21 sustainability experts and leaders in the life sciences industry who were responsible for implementing sustainable innovation. They were selected through nonprobabilistic purposive sampling. The second method was thematic content analysis using the MAXQDA software.

The study identified that successful implementation of sustainable innovation in research-intensive firms begins with the alignment of the executive vision for sustainability with the business objectives of the research-intensive firm. Furthermore, implementation of sustainability practices is identified as a function of organizational reconfigurations that facilitate purposeful inflow and outflow of ideas and knowledge between internal firm resources and external stakeholders, anchored by the objectives of the research-intensive firm.

The study explicated factors only within life sciences industry based on qualitative interviews. The study offers scope for cross-sector quantitative evaluation.

To the best of the authors’ knowledge, this study is among the first studies to systematically delineate the underlying factors that govern successful implementation of sustainable innovation in research-intensive industries, through integration of the resource-based view and stakeholder theory and thereby provide a framework for research-intensive organizations to implement sustainable innovation practices.

The authors examine if CEO education level and quality impacts firm's corporate social performance (CSP). Additionally, the authors investigate whether other CEO characteristics such as age, busyness, compensation and firm's governance quality moderate the relationship between CEO education and CSP.

The authors use panel regression framework amid set of controls for their analysis. The authors additionally use two-stage least squares regression (2SLS) for robustness tests.

The authors show that CEOs with a post-graduate business degree (PGBUS) impact firm's CSP positively, whereas other educational degree directly do not influence CSP. However, CEO's age, busyness, compensation and firm's governance quality are found negatively moderating such relationship. The results survive set of robustness tests, and results are consistent the roles of upper echelons in Indian firms' strategic behaviors.

The results seek for an integration of more ethics and social responsibility discussions in the different education levels including undergraduate degree in India to help engender a stronger sense of moral consciousness toward firms' stakeholders as the Indian economy continues to develop.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This study aims to investigate the direct effect of intellectual capital on the organizational performance of Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether the relationship is mediated by open innovation and moderated by organizational inertia.

This study is designed as quantitative research. A survey method is employed to collect data by distributing questionnaires to the upper-level managers of the SOEs and their subsidiaries. A total of 293 questionnaires were distributed to the respondents, and 97 responses were obtained for further analysis. The partial least square structural equation modeling (PLS-SEM) is used to test the hypotheses. A mediation-moderation research framework is employed.

The results show that intellectual capital has a positive effect on organizational performance. Further results also demonstrate that open innovation mediates the intellectual capital–organizational performance relationship and organizational inertia moderates the intellectual capital–organizational performance relationship. Theoretically, the findings contribute to the resource-based view (RBV) and knowledge-based view (KBV) by providing empirical evidence of the importance of distinctive internal resources in achieving superior organizational performance. Practically, the findings provide strategic information for managers that they should properly manage intellectual capital, open innovation and organizational inertia because of their effects on organizational performance.

First, this study addresses the previous research gaps by confirming that intellectual capital has a positive effect on organizational performance in the research setting of an emerging market. Second, by using a mediation research framework, this study shows that open innovation mediates the relationship between intellectual capital and organizational performance. Third, by using a moderating research framework, this study also reveals that organizational inertia weakens the relationship between intellectual capital and organizational performance. Those associations are rarely researched.

The study aims to explore the influence of conscious business practices (CBPs) on the reputational capital (RC) of SMEs with the generation of the manager (X/Y) as a moderator of such relationships.

The authors conducted empirical research based on a cross-sectional survey on 115 Western Mexican SME managers using PLS structural equation modeling to test the proposed hypotheses.

SMEs RC is nurtured by adopting two CBPs. The effect on RC may differ according to managers’ generation. In Western Mexican SMEs, Gen X managers perceive that a higher purpose is more important for building RC, while conscious culture comes first for millennials.

The generalisability of the findings is decreased, given that the study relied on convenience and non-probabilistic sampling in one economy. The lack of previous studies on SMEs, and the difficulty in conducting research in an emerging economy, gives the findings an importance in furthering research.

It contributes to strengthen SMEs’ RC through CBPs.

It broadens the perspective of SMEs in emerging economies to adopt CBPs for increasing their RC. This relationship varies depending on the managers’ generation.

The study used the quantitative approach to explore the perception of Mexican Gen X managers and millennials on the relationship between CBPs and their effects on RC.

The aim of the paper is to examine whether there really is a shortage of VET teachers, and if so, whether there are links to the salary offered and to the qualifications required.

The paper uses three main approaches to examine the narrative of a shortage of VET teachers in Australia.

There was no documented evidence of a VET teacher shortage, beyond a general perception of shortage in line with other occupations due to the post-COVID economic recovery. Salaries for VET teachers were found to compare well with other education occupations and other jobs in the economy. There was no evidence of the required qualifications deterring entry. The main concern appears to be whether VET can adequately train workers for other sectors in shortage.

The research did not include empirical survey work and suggests that this needs to be carried out urgently.

The research provides evidence that will challenge current assumptions and help in the recruitment of VET teachers.

It argues for a recognition of the importance of the VET sector beyond its function of serving industry.

It highlights ways to make VET teaching a more attractive proposition and to better promote its advantages.