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The purpose of this study is to examine the existence of greenwashing and sustainable development goal (SDG)-washing processes by comparing ex ante (SDG Compass) and ex post (SDG Compliance) indicators and investigating whether the limitations associated with these indicators encourage companies to engage in washing processes.

The authors use a sample of 1,154 companies included in the S&P Sustainability Yearbook (formerly the RobecoSAM Yearbook). The authors test for the presence of greenwashing by comparing ex ante and ex post indicators for each SDG, whereas to test for SDG-washing, the authors compare the two ex ante and ex post approaches considering the full set of SDGs.

The results show that there is no consistency between the two types of indicators to measure the level of SDG implementation in organisations. This lack of consistency may facilitate both greenwashing and SDG-washing processes, which is due to the design and limitations of these measurement tools.

Companies may choose those indicators that paint their commitment to the SDGs in the best light, but they may also select indicators based on the SDGs they want to report on. These two options would combine greenwashing and SDG-washing.

The shift towards improved standards and regulations for measuring SDG achievement is the result of several social factors such as investor scrutiny, regulatory reform, consumer awareness and increased corporate accountability.

Few previous studies have analysed in detail the interaction between greenwashing and SDG-washing. They focus on the use of ex ante or ex post indicators separately, with samples composed of local companies, and without considering the whole set of SDGs.

Creative entrepreneurship is a vital concept that revolves around setting up a business that is novel, thoughtful, lucrative, and yet compassionate. The global pandemic has made people realise the significance and importance of creative entrepreneurship. Self-help groups (SHGs) play a pivotal role in boosting the rural economy and empowering people. Rural creative entrepreneurship has witnessed a significant transformation during the COVID-19 pandemic. The conventional concepts vanished due to the modern shift towards digitisation. Usage of the technology became the new normal and SHGs made all possible efforts to acclimatise promptly. Online virtual meetings, conference calls, and groups on WhatsApp made common people techno-savvy, facilitating work from home. The adoption of digitisation became a catalyst for the development of remote/rural areas. The present study is focused on the role of creative entrepreneurship in supporting and helping SHGs to function seamlessly during the COVID-19 pandemic. The authors aimed at analysing pandemic and post-pandemic creative entrepreneurship through SHGs in Himachal Pradesh (India). The authors identify that Creative Entrepreneurship initiatives have changed and supported the livelihood of rural people during the pandemic. This chapter also highlights challenges faced by the SHGs during the lockdown and their resilience strategies.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This chapter details a practice-based investigation of a 19th-century astronomical device known as ‘Janssen’s apparatus’. It questions traditional narratives of linear technological advancement and ‘sole inventor’ to reframe the historical artefact as a site which makes visible a network of technological knowledge interconnecting astronomy and visual culture. Approached from this perspective, the Janssen artefact is reframed as an ‘intersite of knowledge’, exploring how the various know-how contained within the device is located across disciplines rather than within a single field. Originally developed to calculate the Astronomical Unit during the 1874 Transit of Venus, Janssen’s apparatus failed in its endeavour as a measuring instrument, but its motion mechanism was successfully adapted into early cinema technologies. This chapter applies praxis through the development of a prototype artwork and the concept of ‘techne’ as speculative means of understanding how this mechanism was transferred from astronomy to the Western cultural realm. It proposes that the development of the apparatus was partially gleaned from moving image techniques already in use within 19th-century visual culture. The development of the prototype artwork is discussed in relation to the specific timing mechanism of the Janssen apparatus and how it establishes its own ‘intersite of knowledge’ relevant to its contemporary context. Finally, this chapter elaborates on how witnessing the Janssen mechanism in motion provided unique insight and how creating a dialogue between historical and contemporary apparatus facilitates a reconsideration of how galleries, libraries, archives, and museums [GLAM] and other host institutions that contain artefacts might share their hidden stories.

The purpose of this study is to clarify the role of various levels of modality richness [text-visual, audiovisual and augmented reality interactive technology (ARIT)] on vivid memories (visual sensory detailed, emotionally intense, first-person perspective and coherent) and exploratory behavior. To clarify which modality richness online retailers use is more appropriate to create a virtual reality simulation experience to fill a significant gap in the sensory interactive marketing paradigm.

A task-based laboratory study was conducted to provide users with private try-on space. A total of 429 valid questionnaires were collected, and partial least squares path modeling was adopted to test hypotheses.

The results indicate that various levels of modality richness (text-visual, audiovisual and ARIT) positively affect vivid memories (visual sensory detailed, emotionally intense, first-person perspective and coherent), and vivid memories successfully induce exploratory behavior.

The study results could also help retailers and brands with clear guidance in designing and creating simulation experience services and choosing the best way to present products. With the results of this research, retailers will also be able to grasp better the critical points of introducing innovative technology into the service experience and then create the benefits of digital economic growth.

Exploring which digital interactive technology online retailers use is more appropriate to create a virtual reality shopping experience to fill a significant gap in the sensory interactive marketing paradigm. Exploring the antecedents of vivid memories in a digital sensory interactive experience contributes to the body schema literature and the script theory. We draw from construal level theory (CLT) to clarify the impact of various levels of modality richness on driving the difference in sensory simulation schema to break through the limited findings of previous studies, namely using CLT to interpret psychological distance.