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The current paper is part of a larger scoping review project investigating the intersection of leader(ship) identity development and meaning-making. In this review, we analyzed 100 articles to determine the current extent of literature that covers the intersection of leader(ship) identity development, meaning-making and marginalized social identities.

A review of the extant literature is included, and a conceptual model is suggested for further exploration into this critical and under-researched domain.

More research is needed at the intersection of leadership identity development, meaning-making and marginalized social identities.

As this area of study has expanded, scholars have noted an absence of research on the effect of multiple social identities, especially marginalized identities, on meaning-making and leadership identity construction.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This chapter examines the internationalisation of public higher education in Brazil using the theoretical triptych of internationalisation as developed by leading scholars in the field: internationalisation at home (IaH), internationalisation abroad (IA), and internationalisation at a distance (IaD). This framework – while rooted in knowledge, systems, and scholarship from researchers and institutions in the Global North – is a constructive tool for categorising and understanding internationalisation at Brazil’s higher education institutions (HEIs) when coupled with an exploration of the history, context, policy, and dynamics of internationalisation efforts. The chapter then summarises and underscores recent and important scholarship by Brazilian researchers and others in the Global South that describes the history of the nation’s internationalisation efforts. It also critiques the powerful influence that Global North-centred objectives and priorities for internationalisation have on the process at Brazilian HEIs. Following a discussion of the theoretical framework and relevant literature, the chapter provides a case study of internationalisation efforts and initiatives of an elite public university, the Universidade Federal de Minas Gerais (UFMG). Content analysis of UFMG’s website and publicly available reports and data demonstrates a high level of institutional internationalisation that has unfolded in recent years, stimulated by federal funding and guided by a strategic framework developed within the Ministry of Education. An analysis of UFMG’s mission, partnerships and programmes finds that the institution serves as an example of internationalisation in Brazil’s public higher education context, as its programmes and initiatives exemplify the overarching objectives of internationalisation in Brazilian higher education.

This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.

A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.

The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.

Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.

A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.

Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination.

This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus.

The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated.

This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation.

This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet.

This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.

Employing the “Job demands-resources (JD-R)” framework, this study examines the impact of co-occurring social supports (supervisor, coworker, and family support) on the telework environment and employee engagement.

The study uses a multimethod approach. Data from 294 employees belonging to Indian technology organizations were collected and analyzed using the partial least squares (PLS)-based structure equation modeling software SmartPLS4. Following this, necessary condition analysis (NCA) was carried out using the NCA package for R.

Telework environment was found to mediate the relationship between social support and work engagement. Supervisor support and instrumental family support were identified as predictors as well as necessary conditions for telework environment. Coworker support was identified both as a predictor and necessary condition for telework environment. Although emotional family support was found to be a predictor of telework environment, it was not identified as a necessary condition.

The findings indicate that coworker support and family instrumental support are as important for telework success as supervisor support. Moreover, our findings suggest that varying levels of telework environments (low, moderate, and high) may necessitate distinct social support configurations. Consequently, organizations should match their social support configuration to match their overall teleworking strategy.

A basic premise of the JD-R framework is that resources exist in caravans (bundles). However, previous research (in telework) has concentrated on only one or two kinds of social support, that too in varying situational contexts, limiting generalizability of the findings. This has also produced inconsistent conclusions concerning the role of support providers such as coworkers and family. Recent developments in JD-R also suggest that the role of resources may vary in terms of their importance (necessity) for work engagement. By augmenting standard regression-based techniques with NCA, the authors explore these issues to provide a more thorough understanding of the influence of social supports on work engagement in telework situations.

The purpose of this literature review is, first, to understand how employees with disabilities in the context of COVID-19 have been studied under the talent management (TM) approach; second, to explore what we know about the predictors and outcomes that have been linked to TM practices in that area; and third, to identify gaps in our understanding and provide insights for future research.

This paper presents a systematic literature review (SLR) based on 38 academic sources published in high-impact indexes from 2020 to 2023.

The existing research shows COVID-19 as a crucial context that led organizations to more precarious and segmented TM practices, which had negative consequences for employees with disabilities, both at the individual level (reduced satisfaction and income, and increased health issues) and the organizational level (increased unemployment, turnover and discrimination as well as declining performance and productivity).

This paper provides essential contributions to the field of TM in the relatively unexplored context of employees with disabilities since the emergence of COVID-19. Our literature review suggests there is significant room for developing and implementing adjusted TM strategies and practices to foster effective inclusiveness, accommodations and supportive work environments for employees with disabilities. From this evidence, a number of key avenues for future research and key implications for academics and practitioners are provided.

This case invites students to assess the impact that Brexit, the withdrawal of the United Kingdom from the European Union, might have on a New York–based hedge fund's portfolio and, specifically, its UK assets. The case is designed to prompt students to make market assumptions and investment hypotheses based on a combination of numerical data and qualitative information. It requires no numerical computations; instead, it asks the student to interpret both markets' short-term reactions to the Brexit vote and strategy shifts from UK and European business leaders in order to evaluate longer-term implications for the economies of the United Kingdom, Europe, and the world.

This study aims to guide firms in emerging markets on whether corporate social responsibility (CSR) engagement facilitates their access to debt with the moderation of asset structure and firm performance. Considering the moderating effect analysis, this study explores the substitutive or complementary effect of these two contingencies on CSR-oriented firms in accessing debt financing.

Drawing on data collected for 16 emerging markets between 2008 and 2019, this study runs country–industry–year fixed-effects regression.

This study finds that CSR performance and reporting facilitate access to debt in emerging markets. However, CSR performance does not have an inverted U-shaped influence on firms’ access to debt financing. The moderation analysis of this study shows that asset tangibility has a negative moderating effect on the link between CSR engagements (i.e. both CSR performance and reporting) and access to debt, confirming a substitutive relationship between asset tangibility and CSR engagements in accessing debt. In contrast, firm performance is positively moderating the nexus between CSR engagement proxies and access to debt, which confirms a complementary type of relationship between firm performance and CSR engagements in accessing debt.

The empirical evidence of this study implies that creditors critically consider CSR engagements of firms in the loan-granting decision process. Similarly, the inverted U-shaped relationship between CSR and access to debt implies that there is an optimal level of CSR engagement creditors might consider in their decision. Likewise, the moderating effects analysis highlights that asset tangibility and firm performance are two conditions under which CSR performance and reporting are linked to access to debt.

Emerging countries are a different set of countries than developed ones; they have high growth rates and hence need financing, have a weaker institutional environment and have weaker stakeholder power. These particularities motivated the authors to conduct a separate study focusing on CSR and debt financing links drawing on a wide range of emerging countries. Thus, this study adds to the ongoing debate by examining the conditions under which CSR-oriented firms can access debt financing in emerging economies.