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The purpose of this paper is to describe and analyze the impacts that the recent proliferation of private and overlapping standards is having in the trade of agricultural products from developing countries.

In a first stage industry experts in the Chilean fresh fruit trading industry were interviewed to understand the perceived impact that private standards are imposing in the industry. These interviews allowed to identify the market case study, table grapes, the landscape of private standards and their prevalence in different countries. In a second stage, a gravity trade model for trade in table grapes was estimated, with a focus on the more stringent countries identified by experts in the first stage.

We show evidence that the proliferation of private standards required by large European retailers has diverted trade away from more stringent countries that require more certifications (and into less stringent European markets). We also show that the costs of these additional certifications have been shared by trading partners, via an increase in direct sales, as opposed to consignment (the traditional marketing mode), which is associated with higher prices.

The impacts of the recent proliferation of private and overlapping standards in international trade needs to be better understood both by the legal and economic literature. While the use of private standards has been growing since the 1990s, there is a recent trend of large European retailers imposing their own and overlapping standards that needs to be better understood to inform policy.

While there is a thin literature on the impact of private standards on trade, most of this has studied the effects of the now de facto mandatory GlobalGAP certification. However, there is a recent trend by large European retailers of demanding their own private certifications, together with other already existing overlapping private standards. This study describes and analyzes the impacts of this rather new trend.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.

Microwave curing (MC) can facilitate rapid concrete repair in cold climates without using conventional accelerated curing technologies which are environmentally unsustainable. Accelerated curing of concrete under MC can contribute to the decarbonisation of the environment and provide economies in construction in several ways such as reducing construction time, energy efficiency, lower cement content, lower carbonation risk and reducing emissions from equipment.

The paper investigates moisture loss and pore properties of six cement-based proprietary concrete repair materials subjected to MC. The impact of MC on these properties is critically important for its successful implementation in practice and current literature lacks this information. Specimens were microwave cured for 40–45 min to surface temperatures between 39.9 and 44.1 °C. The fast-setting repair material was microwave cured for 15 min to 40.7 °C. MC causes a higher water loss which shows the importance of preventing drying during MC and the following 24 h.

Portland cement-based normal density repair mortars, including materials incorporating pfa and polymer latex, benefit from the thermal effect of MC on hydration, resulting in up to 24% reduction in porosity relative to normal curing. Low density and flowing repair materials suffer an increase in porosity up to 16% due to MC. The moisture loss at the end of MC and after 24h is related to the mix water content and porosity, respectively.

The research on the application of MC for rapid repair of concrete is original. The research was funded by the European commission following a very rigorous and competitive review process which ensured its originality. Original data on the parameters of porosity and moisture loss under MC are provided for different generic cementitious repair materials which have not been studied before. Application of MC to concrete construction especially in cold climates will provide environmental, economic and energy benefits.

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide insight into factors that influence this integration process.

This study examines the expected growth and entry of Vietnamese smallholder farmers into high-value export markets. We collected information from 200 independent farmers as well as from five local extension workers, who provided information on 50 farmers.

The study reveals that the adoption of new business models is more influential than the variables traditionally included in models of export-market integration in predicting expected growth and entry into high-value export markets. In addition, the results highlight divergent views between farmers and extension workers regarding the role of collectors, with farmers perceiving collectors as potential partners, while extension workers see them as impediments to growth.

The prospective model presented in this study highlights the importance of policy interventions aimed at promoting new business models and addressing infrastructure and capital constraints for the sustainable transformation of agricultural sectors in emerging markets.

This is one of the first articles to apply a prospective approach to export-market integration and demonstrate its efficacy through an empirical study. The suggested prospective approach could facilitate the design of policies aimed at export-market integration within the context of dynamic, emerging markets.

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.

This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.

The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.

The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.

Key to transnational higher education (HE) cooperation is building trust to allow for seamless recognition of studies. Building on the Tuning Educational Structures initiative (2001) and lessons learnt from the Organisation for Economic Cooperation and Development (OECD)-Assessment of Learning Outcomes in Higher Education (AHELO) feasibility study, this paper offers a sophisticated approach developed by the European Union (EU)-co-financed project Measuring and Comparing Achievements of Learning Outcomes in Europe (CALOHEE). These evidence the quality and relevance of learning by applying transparent and reliable indicators at the overarching and disciplinary levels. The model results allow for transnational diagnostic assessments to identify the strength and weaknesses of degree programmes.

The materials presented have been developed from 2016 to 2023, applying a bottom-up approach involving approximately 150 academics from 20+ European countries, reflecting the full spectrum of academic fields. Based on intensive face-to-face debate and consultation of stakeholders and anchored in academic literature and wide experience.

As a result, general (overarching) state-of-the-art reference frameworks have been prepared for the associated degree, bachelor, master and doctorate, as well as aligned qualifications reference frameworks and more detailed learning outcomes/assessment frameworks for 11 subject areas, offering a sound basis for quality assurance. As a follow-up, actual assessment formats for five academic fields have been developed to allow for measuring the actual level of learning at the institutional level from a comparative perspective.

Frameworks as well as assessment models and items are highly innovative, content-wise as in the strategy of development, involving renown academics finding common ground. Its value is not limited to Europe but has global significance. The model developed, is also relevant for micro-credentials in defining levels of mastery.

In July 2021, the European Commission has proposed a set of conjunct initiatives to reform the antimoney laundering/countering the financing of terrorism (AML/CFT) regulatory regime in Europe with the main aims to (i) harmonize the AML/CFT regulation and (ii) centralize the authority to a higher degree at European Union (EU) level. This paper aims to assess the reform in light of the EU subsidiarity principle.

The paper uses a benchmark approach to compare the proposed EU money laundering reform against Article 5(3) of the Treaty on the Functioning of the European Union.

The paper confirms that more centralized decision-making at EU level in this policy area is justified, mainly because (i) the policy area is not an area where the EU has exclusive competence, (ii) EU centralized action is necessary and (iii) it also adds value, for instance, for level playing field and efficiency considerations as long as local information advantage will not be lost. As such, the subsidiarity principle can be applied and is an adequate tool to legitimize EU centralized action in the field of money laundering combat.

As the EU AML regulatory reform has not yet been sufficiently discussed in light of the subsidiarity principle, the article is of innovative nature.

The current predominant delivery format resulting from digitization is PDF, which is not appropriate for the blind, partially sighted and people who read on mobile devices. To meet the needs of both communities, as well as broader ones, alternative file formats are required. With the findings of the eBooks-On-Demand-Network Opening Publications for European Netizens project research, this study aims to improve access to digitized content for these communities.

In 2022, the authors conducted research on the digitization experiences of 13 EODOPEN partners at their organizations. The authors distributed the same sample of scans in English with different characteristics, and in accordance with Web content accessibility guidelines, the authors created 24 criteria to analyze their digitization workflows, output formats and optical character recognition (OCR) quality.

In this contribution, the authors present the results of a trial implementation among EODOPEN partners regarding their digitization workflows, used delivery file formats and the resulting quality of OCR results, depending on the type of digitization output file format. It was shown that partners using the OCR tool ABBYY FineReader Professional and producing scanning outputs in tagged PDF and PDF/UA formats achieved better results according to set criteria.

The trial implementations were limited to 13 project partners’ organizations only.

This research paper can be a valuable contribution to the field of massive digitization practices, particularly in terms of improving the accessibility of the output delivery file formats.