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1 – 3 of 3This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that…
Abstract
This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that requires a new level of morality, namely a global (spatial), intergenerational (temporal) and ecological (material) extension of the scope of responsibility. This makes it plausible that responsibility for those who are distant in space and time, as well as for nature, becomes a matter of conscience. At the same time, it is shown how the binding claims resulting from the principle of sustainability can be internalised in the course of a conscience formation and how the gap between knowledge and action in questions of sustainable development can be closed by means of an emotional underpinning. Finally, it is proposed to transfer the question of conscience to spatial units and tourism through the model of ‘Destination Conscience’ and to institutionalise the idea of ‘inner commitment’ or self-commitment. One suggestion is the creation of committees that could be a collective ethical conscience for the future issues.
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Ravindra Singh, Vimal Kumar, Sumanjeet Singh, Ajay Dwivedi and Sanjeev Kumar
The present study investigates the impact of digital entrepreneurial education and training and its impact on the digital entrepreneurial intention (EI) through the mediating…
Abstract
Purpose
The present study investigates the impact of digital entrepreneurial education and training and its impact on the digital entrepreneurial intention (EI) through the mediating character of entrepreneurial competence.
Design/methodology/approach
A total of 391 survey responses were collected from employees using convenient and snowball sampling methods.
Findings
Digital entrepreneurial education and training showed a positive influence on entrepreneurial competence and EI, with entrepreneurial competence mediating the relationship between digital entrepreneurial education and training practices and EI.
Research limitations/implications
This study is intended to assist the development of digital entrepreneurs. The implications of this study are also useful for governments, entrepreneurs, venture capitalists, angel investors and various international development institutions.
Originality/value
The novelty of this study relates to exploring the relationship between digital entrepreneurial education and training, entrepreneurial competence and digital EI.
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The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…
Abstract
Purpose
The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).
Design/methodology/approach
The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.
Findings
The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.
Practical implications
The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.
Originality/value
This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.
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