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Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic.

A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures.

This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures.

The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium.

This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

ORCID is well recognised as a Persistent Identifier (PID) amongst the global academic community. The international literature is generally extremely positive towards this development. A minority of vociferous critics however have continued to dispute its benefits. Particular concerns have been noted around the potential for ORCID to be used as a tool for evaluation and surveillance by University management structures. This research sought to critically evaluate in-depth perceptions of ORCID in the Technological University (TU) sector in Ireland.

This study involved ten semi-structured interviews with academics and five with librarians in the TU sector. Reflexive thematic analysis informed by Heideggerian hermeneutic phenomenological principles was used to explore transcribed interview data.

The results demonstrate a clear difference in perceptions concerning ORCID, with library staff being very positive and uncritical, even arguing for mandatory adoption. Although some academics were using ORCID IDs in a performative manner, most were suspicious of, or resigned to their use. Concerns about ORCID ranged across various issues including employer surveillance, a lack of institutional autonomy and its inappropriateness for the sector. It is argued that academics in the TU sector have so far not had an opportunity to fully explore and articulate their vision for the future. In its current form ORCID represents a foreign, imposed and inappropriate tool that may facilitate willing or unwilling inclusion in the inequitable and crude “game” of global university league tables.

The paper offers an in-depth and critical analysis of ORCID adoption in Ireland based on perceptions amongst two stakeholder groups: academics and librarians.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

This study aims to describe and analyze the factors associated with dependence and motivation to stop smoking in patients with schizophrenia.

This descriptive, analytical study was conducted between October 2021 and April 2023 at two psychiatric centers in Morocco. The study population consisted of 274 smokers diagnosed with schizophrenia, who were examined just before their discharge. In addition to sociodemographic and economic data, tobacco use status and clinical information, the authors assessed dependence with Fagerström Test for Nicotine Dependence (FTND), motivation to quit and depression.

Around three-quarters (74%) smoked more than 10 cigarettes a day, with a mean FTND score of 5.61 (±1.94). Dependence was reported in 76% of smokers. More than two-thirds (69%) had made at least one attempt to quit, and almost all participants (99%) had done so without medical assistance. Nicotine dependence was associated with income, illness duration, motivation to stop smoking and depression. In addition, lower income, level of education, number of hospitalizations, attempts to stop smoking and nicotine dependence were associated with motivation to quit tobacco use. However, depression was not associated with motivation to stop smoking.

The present study has the following limitations: the cross-sectional nature of the study does not allow for temporal evaluation, the sampling technique does not allow for generalization of the results, participants’ responses may be subjective despite the use of validated psychometric scales.

The results of this research have important public health implications: Duration of schizophrenia progression was associated with nicotine dependence – highlighting the need to offer help as soon as possible after diagnosis, as a preventative measure; Calgary depression score was a factor associated with increased dependence – suggesting that screening and additional help for people with co-existing mental health problems could be important. Similarly, the onset of depression after the development of schizophrenia should be monitored.

The authors have further searched the literature and have not found similar studies. The absence of such studies justifies the significance of this research, and its results will be valuable for publication to guide researchers in the treatment of tobacco dependence and, furthermore, to guide the preventive efforts of health authorities in Morocco. Additionally, to the best of the authors’ knowledge, this study is the first of its kind in Morocco and among the few in North Africa.

Australian physiotherapy programs incorporate work-integrated learning within curriculum, with the aim to produce work-ready graduates. Recent research in physiotherapy has identified six domains of work readiness. The purpose of this study was to examine the association between university performance, paid work and work readiness, and explore the perceived contributions of university curriculum, work and life experiences to work readiness in those individuals transitioning into practice.

A mixed-methods design was used incorporating an online survey, and linked university performance data of completing students and recent graduates. The survey included personal and work data, a work readiness scale and Likert scales measuring perceived contributions to work readiness from university curriculum (academic and clinical), work and life experiences. University performance was calculated as the Course Weighted Average Mark. Correlation analysis examined the relationship between university performance, paid work and work readiness. Perceived contributions from university curriculum, and work and life experiences for work readiness domains were calculated as percentages of each Likert response.

Analysis included 129 surveys (51 completing students and 78 recent graduates). There was no association between university performance, work (paid and unpaid) and perceived work readiness (all p-values > 0.05). There was a high consistent trend that university academic curriculum (range 71–97%), clinical curriculum (range 89–99%) and work and life experiences (range 67–94%) contributed to all work readiness domains.

This study highlights the significant influence of university curriculum, work and life experiences on perceived readiness for practice.

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.