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The purpose of this work is twofold. First, looks to identify the main homogenous groups of companies after environmental, social, economic and governance (ESEG) disclosures, non-financial statement and earnings per share (EPS), and second investigates the connection between variables.

Using financial and non-financial information from annual reports of private listed companies, the authors performed two-step cluster analysis (TSCA) in the first stage of the research, followed by parametric, nonparametric correlation analysis, as well as regression analysis based on panel data, in the second stage.

Results of TSCA revealed a cluster of companies with good financial and non-financial outcomes and a cluster of companies with poor performance. The performance dynamics showed a slight improvement during the period for few companies and composition analysis of clusters by industries through Kruskal–Wallis test highlighted differences between clusters, only for 2017. The main findings confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and financial performance (FP), valid for the entire period. Also, the results showed a direct link of low intensity to average, but statistically significant between the non-financial statement and EPS, valid only for 2017 and 2018.

The results indicate mixed findings which invites further in-depth research. Limits of the study can be found in selected indicators and the short period of time analyzed. However, the practical implications are worth considering from the perspective of finding new managerial tools that can better shape the relationship between ESEG disclosures and FP.

ESEG Dindx can be an instrument for managers that can optimize the link between the FP of companies and its sustainable development.

ESEG Dindx measures the disclosure degree of ESEG information by the companies listed on Bucharest Stock Exchange (BSE). The main findings of the work confirm a direct, although weak in intensity but statistically significant correlation between ESEG disclosure index, its sustainability component and FP, valid for the entire period.

This study adds value to the existing literature by the proposed research framework, design of ESEG Dindx and the way correlations between variables were investigated.

This study identifies and analyzes practices related to declarative knowledge of organizational learning in the product development process (PDP) that uses the Stage-Gate (SG) system.

The field research was conducted with a qualitative approach through a case study. The study object was a multinational company in the automotive sector that is highly competent in truck chassis design with a PDP based on the SG system.

The authors identified PDPs associated with the elements of declarative knowledge of organizational learning in intra- and inter-development teams. Rather than merely being a checklist, each gate in the SG system has the potential to become a more effective and robust intra-team learning practice and promote inputs for continuous improvement in the process through its use as a checkpoint of the five elements of declarative knowledge during the development activities.

The case study was conducted in a multinational company in the automotive sector, whose business units are divided by competencies. The unit studied is a reference in truck chassis and is located in the State of São Paulo, Brazil.

The research model presented can be used to evaluate how companies exploit their activities and practices to leverage organizational learning in PDP. That is, the model can be used as a diagnostic reference for declarative knowledge in companies that apply the SG system to manage PDP.

The study focuses on a model of PDP analysis, aspects of organizational learning and declarative knowledge, in that the model it assists in the collection, distribution and use of information to the development team members with a view for products with greater innovation potential.

Esta pesquisa tem como objetivo identificar e analisar práticas relacionadas ao conhecimento declarativo da aprendizagem organizacional no processo de desenvolvimento de produtos que utilizam o sistema Stage-Gate (SG).

A pesquisa de campo foi realizada com abordagem qualitativa por meio de um estudo de caso. O objeto de estudo foi uma empresa multinacional do setor automotivo de alta competência em projeto de chassis de caminhões com processo de desenvolvimento de produto baseado no sistema Stage-Gate.

A descrição das práticas já existentes no PDP de uma empresa multinacional do setor automotivo e que estão associadas aos elementos do conhecimento declarativo da aprendizagem organizacional nos ambientes intra e inter equipe. O gate ao invés de ser apenas um checklist, tem potential de se tornar uma prática de aprendizado intra-equipe mais efetiva e robusta e promover inputs para melhoria contínua do PDP através da utilização dele como um ponto de verificação dos 5 elementos do conhecimento declarativo que foram conduzidos pelo time de projeto durante as atividades de desenvolvimento.

O modelo de análise apresentado pelo artigo pode servir como base de avaliação de como as empresas exploram suas atividades e práticas de desenvolvimento de produtos durante as revisões de fase para garantir a aprendizagem organizacional, ou seja, como referencial de diagnóstico do conhecimento declarativo em empresas que aplicam a sistemática de stage-gates para o gerenciamento de PDP.

O artigo une em um modelo para análise de PDP, aspectos de aprendizagem organizacional e conhecimento declarativo, na medida em que ela auxilia na coleta, distribuição e utilização de informação aos membros do PDP com vistas a produtos com maior potential de inovação.

This study aims to design a set of sustainability indicators that is pertinent to cooperatives longevity. The primary goal of the cooperatives is towards meeting the economic progress of members while satisfying their socio-cultural interests and protecting the environment. As a sustainable and participatory form of business, cooperatives offer an alternative business model to social enterprises.

Using an extraction process analysis, this study examined and analyzed guidelines, indices, and framework on sustainability used by the public companies. The selected materials were analyzed using Atlas.ti software, whereby common indicators were divided into themes. The indicators were further scrutinized to suit the cooperatives identity and local regulations.

The results are presented as indicators for cooperatives sustainability that could serve as strategies and performance measurement. Promotion and expansion of cooperatives could be an important instrument for more than one billion people around the world involved in cooperatives either as members/customers, employees/participants, or both.

This work extends and complements the on-going efforts in uplifting the cooperatives sector as the third engine of economic growth in Malaysia. It contributes towards enriching the knowledge of the relationship between sustainable development and sustainability and its influence towards the cooperative sector. It may also provide the building blocks for future studies that could explore the usefulness of these indicators to other business setting having a similar objective like the cooperatives.

There is a lack of investigation on three areas of competence in the Individual Competence Baseline 4 (ICB4) (IPMA). Furthermore, some studies pointed out the importance of soft skills over hard skills, but this relationship was not explored from the project manager’s competence perspective. This paper aims to analyze the influence of project manager competencies on project success.

The survey involved 100 Brazilian project management professionals. Structural equation modeling (SEM) using a partial least squares (PLS) approach was employed for data analysis.

The competence people was the protagonist of all project success. It affects practice with indirect effects on the impact on the customer. The paper highlights the project manager’s soft skills in reaching customer perception. Besides, the competence people also impacts perspective and, indirectly, preparation for the future.

Personal and interpersonal skills enable the project manager to interrelate with the project environment (organization strategy, governance, structures, processes, standards, power and interest, culture and values) and, therefore, to open a panorama for opportunities as a new market, product or technology. Thus, the new competence area perspective introduced in ICB4 brings an important insight for this research and future studies.

Besides investigating the effect of behavioral competencies on project performance, this research addressed the importance of looking at the indirect effects when exploring models and testing hypotheses for a complete understanding of the relationship between variables.

Hay una falta de investigación en tres áreas de competencia del ICB4 (IPMA). Además, algunos estudios han señalado la importancia de las habilidades blandas en las habilidades duras, pero esta relación no ha sido explorada desde la perspectiva de la competencia del gerente de proyecto. El objetivo de esta investigación es analizar la influencia de las competencias del director de proyectos (ICB4) en el éxito del proyecto.

La encuesta involucró a 100 profesionales brasileños de gestión de proyectos. Para el análisis de datos se empleó un modelo de ecuaciones estructurales utilizando un enfoque de mínimos cuadrados parciales (PLS).

La competencia “Personas” fue la protagonista de todo el éxito del proyecto. Tiene efectos sobre la “Práctica” con efectos indirectos sobre el “Impacto en el Cliente”. El artículo destaca la influencia de las habilidades blandas del gerente de proyecto en la percepción del cliente. Además, “Personas” también incide en “Perspectiva” y, con efectos indirectos, en “Preparación para el Futuro”.

además de investigar el efecto de las competencias de comportamiento en el desempeño del proyecto, esta investigación abordó la importancia de observar los efectos indirectos al explorar modelos y probar hipótesis para una comprensión completa de la relación entre las variables.

Las habilidades personales e interpersonales permiten al director del proyecto relacionarse con el entorno del proyecto (estrategia organizacional, gobierno, estructuras, procesos, estándares, poder e interés, cultura y valores) y, por lo tanto, abren un panorama de oportunidades como nuevas mercados, productos o tecnología. Así, la nueva “Perspectiva” del área de competencia introducida en ICB4 trae una visión importante para esta investigación y para estudios futuros.

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

A comprehensive systematic review protocol of the Emerald Insight, Web of Science, Science Direct, Scopus, Springer Link and Wiley Online Library databases was performed for the studies published during the past decade. The following steps were involved in this study: search and collection of literature, study selection, quality assessment, data extraction and data analysis. A total of 40 articles met the inclusion criteria and the quality assessment.

The results demonstrated that the most used tools to assist sustainability reporting in universities are the global reporting initiative framework and the graphical assessment of sustainability in universities. However, the adoption of the integrated reporting framework is encouraged. The level of reporting is not yet high, and social and educational indicators are being disclosed in the following areas: community, services and transfer; curriculum and teaching; operation; and research.

This study provides a recent overview of sustainability reporting worldwide. By discussing the findings, the authors presented the practical implications of starting a sustainability report at the university and the associated difficulties and benefits.

Although faculty members are regarded as one of the main agents of internationalization in higher education (IHE), research has focused on the upper levels of analysis (e.g. country or educational institution) rather than the individual. The purpose of this paper is to draw from social exchange theory (SET) to examine how the perceptions of costs and expected rewards affect faculty members’ choices of international activities.

This qualitative study adopted as main methods a review of the literature on IHE and in-depth interviews based on a semi-structured script with an international sample. A sample of 16 researches was selected for interview using the snowball technique of sample selection.

The authors verified that faculty may seek internationalization in search of job opportunities, greater social approval, greater autonomy and greater security. On the other hand, temporal, monetary, psychological and physical costs discourage faculty members from seeking international insertion. Based on these tradeoffs, our findings suggest that although the basic tenets of SET do apply, the theory does not explicitly address two issues: the fact that costs and rewards are intricately related, and the apparent mismatch between (short-term) costs and (long-term) expected rewards.

This study contributes to the IHE literature by highlighting the crucial role of faculty – that is, the level of analysis of the individual – which has been under-researched and by setting out the reasoning that supports the decision of faculty members to seek (higher) international insertion. Furthermore, this study extends SET as a plausible explanation for the self-internationalization decision by scholars.

A new model to describe dopant diffusion and recrystallisation in polycrystalline silicon during thermal treatment is presented. The full 3D microstructure of the material is considered and a local homogenisation approximation introduced. A parallel diffusion model for diffusion in grain boundaries and grain interior with grain growth and segregation is developed within this approximation. The model is solved in a 2D vertical section using a finite element discretisation. An example of the application of this model to a one micron bipolar transistor is given.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

The purpose of this article is to systematically review extant research on the corporate governance (CG) of microfinance institutions (MFIs) from a global perspective. In the process, it discusses scholarly contributions and highlights key issues from the findings of past studies on several governance attributes, in particular, their interconnections and influence on different institutional outcomes of the sector.

Although academic work on microfinance governance is substantial, prior studies lack a comprehensive approach to reviewing the literature on this topic. We adopted a systematic method to review past studies on microfinance CG by applying particular inclusion and exclusion criteria. In this regard, the study developed specific questions and sought to find their answers from the existing literature.

The findings from our research indicate that microfinance governance-performance relationship is the central focus of the majority of our reviewed papers, although a few attempts have been made to explain the interconnection between CG mechanisms at the firm and institutional level. Our findings also show that existing studies have used a variety of techniques to measure MFI performance vis-à-vis their hybrid mission, such as profitability and outreach. Moreover, the study found that common topics discussed in the mainstream literature include board structure, CEO characteristics, audit quality, external governance, disclosure and MFI ownership type.

This review has some limitations that warrant further research. First, we considered only peer-reviewed scientific publications for our systematic review. Second, we omitted non-English journal papers from our sample. In light of these limitations, we provide some future research directions that may shed further light on our current inquiry.

This paper evaluates past relevant studies using a systematic approach (in preference to the commonly used narrative approach) for a span of over eighteen years; thereby contributing significantly to the sectoral governance literature. This study is novel in that it offers new incentives and opportunities for further research in order to meet the shortcomings of reviewed papers from various theoretical, empirical, methodological and geographical standpoints.