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The purpose of this chapter is to present and review: (a) the development of social entrepreneurship in Croatia over the last 10 years; (b) the current state and perspective of the development of social entrepreneurship; and (c) strategic documents related to social entrepreneurship with an emphasis on the Strategy for the Development of Social Entrepreneurship 2015–2020 which was an essential document for the promotion and financing of social entrepreneurship. At the beginning of the chapter, the historical reasons for the emergence of the concept of social entrepreneurship are briefly described. Next, entrepreneurship is defined, then entrepreneur, and later the concepts of social entrepreneurship and social entrepreneur are introduced with an emphasis on the differences between commercial and social entrepreneurship. After the basic concepts have been explained, the chapter focusses on social entrepreneurship in Croatia: (a) the types of legal forms in which a social enterprise can be initiated, are listed due to the absence of a separate legal form in Croatian legislation; (b) several examples of positive practices were presented; and (c) the Social Entrepreneurship Development Strategy was analysed by comparing planned and executed activities and allocated and implemented resources. Unfortunately, the strategy did not achieve the expected effect and boosted social entrepreneurship’s development, which slowed growth. Social entrepreneurship in Croatia is still in its initial development phase, and a colossal opportunity has been missed. The government and other stakeholders must make additional efforts to develop social entrepreneurship in Croatia.

In this book chapter, we analyse social entrepreneurship (SE) development in the Western Balkans and present a regional overview. SE has become a globally known contributor to alleviating societal, economic, social, and environmental concerns. Its influence on increasing people’s quality of life has put the concept on a pedestal, and the Balkans are no different. The new advances have increased the efforts from the third sector in advocating for increased visibility, recognition, and support for social enterprises (SEs) as contributors to the development of resilient communities and facilitating the countries’ recovery from economic, social, and environmental crises. To provide a regional development overview, we use the institutional perspective. We base the analysis on data by applying qualitative methods, including document analysis, conference speeches, round tables, consultations, and other impactful events conducted over the last decade. The evidence suggests that the Western Balkan countries are similar in their development and lack a clear vision, a strategic pathway, and sustainable solutions to accelerate the sector’s growth. The awareness of the SEs’ contributions is still low, hindering their impact and potential scalability. Raising awareness campaigns is much needed to increase SEs’ visibility, recognition, revenues, and financial sustainability. Intersectoral collaboration is not at a suitable level, and the coordination and partnerships between the SE actors are lacking. The region needs to make a significant and consistent effort to facilitate the sector’s development and support SEs to provide the expected societal impact.

Higher productivity in the potato value chain in Rwanda requires good quality seed potatoes. The article analyzes how innovations were introduced in the framework of a development project resulting in a partnership between a firm and two educational institutions to produce better seed potatoes, using the Triple Helix approach.

In the Triple Helix model government, academia and the private sector work together to develop and introduce innovations. This led to producing and introducing improved seed potatoes at an affordable price through a public private partnership (PPP). Interviews with experts and a survey of local producers were carried out to identify factors influencing the success of the partnership.

A Service, Training and Innovation Center (STIC) has been created to produce the first clean potato seeds in Africa on a commercial scale, based on cultivation of in vitro potato plantlets and aeroponics to produce mini-tubers. It is called Seed Potato Advancement Centre, an education–enterprise partnership, using these plantlets to produce mini-tubers through aeroponics. Seed multipliers are responsible for the next three stages of seed multiplication. The final product is the certified potato, sold to ware potato farmers. The availability of disease-free seed potatoes in Rwanda gives a boost to the potato value chains and contributes to food security. The partnership was successful because of the support from the government and donors, with the private sector and the extension services helping to implement the innovations effectively.

The limitation is that the number of experts interviewed is limited and the survey did not only deal with potato-related activities. The focus is on one region only, but the most important potato growing area in Rwanda.

STICs function as a tool for cooperation between government, private sector and the knowledge sector to achieve commercial and development goals. They function as a channel for technology transfer. They allow applied research, including agronomic research; information collection; and dissemination, networking, training, organization of outreach activities. The model can be repeated in other sectors and countries.

The paper looks at a PPP in agriculture with educational institutions. Second, the Triple Helix and value chain literature is used to study the introduction and implementation of appropriate innovations, while factors determining the success of the partnership were identified. This concerns the first production of clean seed potatoes in Africa on a commercial scale.

This paper aims to describe an exploratory study aiming to identify the mechanisms adopted by social enterprises for effective operations based on volunteer work.

An inductive multiple case study method was used addressing three social enterprises whose operations rely on a volunteer workforce.

Volunteer-based operations benefit from the establishment of a formal structure, involving different levels of volunteering complemented with other mechanisms, namely, educate and train, empower and connect. Special attention must be given to first-level volunteers, reinforcing the range of practices to motivate and engage them, as they serve as intermediaries between the paid employees and lower-level volunteers.

The study provides valuable insights for managers for the implementation of effective operations, building on volunteer work, aiming at the generation of social and economic value.

Due to their innovative character, social enterprises are well-positioned to mobilize more and more qualified volunteers for a significant change in their communities. Adopting a more strategic and structured approach to volunteer management can enable these organizations to take advantage of it.

This study contributes to the literature on social enterprise by identifying a set of mechanisms adopted for effective volunteer-based operations. It also contributes to the literature on volunteer management by addressing an underexplored context.

Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic-focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information.

A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach's alpha test.

The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals.

The measures were tested based on social entrepreneurs' opinions. Future studies can include beneficiaries' opinions, allowing comparisons that can help to set more realistic goals and better investment criteria.

The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

The focus of this chapter is on micro-credentials in higher education. In the current complex and fluid context, there is a demand for higher education providers to be able to respond with flexible and targeted provision of learning opportunities. Crafting micro-credentials, or disaggregating credentials, can be effective in reaching target audiences. For students, the availability of micro-credentials allows them to satisfy immediate learning needs. For industry, micro-credentials can provide elements of vocational training. On the other hand, it is a challenge to design micro-credentials that provide the cognitive perspective associated with higher education to ensure an appreciation of an associated body of knowledge or field of study. Further, education offered by universities and other higher education providers needs to have the potential to support the ongoing academic life of the institution, which is dependent on teaching being informed by research and current understandings in the field, and the research area being refreshed with talent with an appreciation of their field of study and associated bodies of knowledge. This, therefore, can be seen as something of an eco-system, which is dependent for its sustenance on learners acquiring more than fragments of knowledge or information. There are consequences for devising policies and procedures for the design, recognition, and provision of micro-credentials in higher education. Policies and procedures need to explicitly relate micro-credentials to the current and emerging understandings in an academic discipline or field of study. Academic standards that apply to offering credentials need to be maintained. Associated staff support and development is a requirement.

This study aims to investigate the effect of innovation on environmental, social and governance (ESG) performance and, consequently, its influence on the economic and financial performance of companies.

A quantitative and descriptive research was carried out based on secondary data from the Refinitiv Eikon^® database, using the panel data regression technique, considering the constructs: innovation, ESG performance and economic and financial performance.

The results showed that companies that tend to invest more financial resources in R&D are more likely to have higher ESG performance. In addition, companies that have higher ESG performance tend to have higher economic and financial performance.

Managers may consider investing more resources in R&D to achieve superior ESG performance. They should be aware that ESG is a strategic tool for creating financial and nonfinancial value for the organization. More than the traditional preparation of a financial report, stakeholders demand another type of information: ESG information.

The results confirm the basis of Stakeholder Theory, showing that the companies that meet the needs of all stakeholders tend to have greater economic and financial performance. ESG practices can include keeping employees motivated to work, improved corporate image in the eyes of customers, more satisfied suppliers and community and environment aligned with management. Therefore, these ESG initiatives are instrumental in protecting organizational objectives as well as increasing shareholder value.

Impoverished employee mental health is harmful to employees and organisational performance. There is emerging interest in employee mental health in the human resource management (HRM) field. The majority of these studies mainly focus on the organisational and individual levels from the psychological and managerial perspectives without considering the sectoral characteristics and societal context.

This perspective paper draws on extant literature as well as 10 informal interviews with medical professionals, organisational leaders in the public sector, teachers and HR professionals to shed light on employee mental health research, practice and challenges in the Chinese context.

This paper reveals national, sectoral, occupational and individual factors that shape mental health problems, individual coping mechanisms and organisational interventions. It also shows international influence on employee mental health in the form of institutional pressure and knowledge transfer.

There is limited research on employee mental health and HRM in the Chinese context, which restricts the scope of discussion in this paper, but at the same time presents rich future research opportunities that may be relevant to other national settings.

Managing the mental health of the workforce is part of the mental health management of the population, which means a holistic approach to building a mental health eco-system needs to be adopted. The authors call for more research on employee mental health in the Chinese context to provide evidence to support policy development and organisational efforts to scale up mental health services at the national and organisational levels. The authors also provide practical recommendations for policymakers and employing organisations.

The authors present a multi-level and multi-factor overview related to employee mental health in the Chinese context. The authors argue for a resource-based and multi-stakeholder approach, which will help inform and improve mental health policy and practice. The authors present several avenues for future scholarship and research. The authors extend the research frontiers of employee mental health issues by calling for the inclusion of a broader range of theoretical lenses including institutional theory, cultural and spiritual perspective and critical sociology to understand more fully how employee mental health conditions may be undermined or improved.