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Additive Manufacturing (AM) conventionally necessitates an intermediary slicing procedure using the standard tessellation language (STL) data, which can be computationally burdensome, especially for intricate microcellular architectures. This study aims to propose a direct slicing method tailored for digital light processing-type AM processes for the efficient generation of slicing data for microcellular structures.

The authors proposed a direct slicing method designed for microcellular structures, encompassing micro-lattice and triply periodic minimal surface (TPMS) structures. The sliced data of these structures were represented mathematically and then convert into 2D monochromatic images, bypassing the time-consuming slicing procedures required by 3D STL data. The efficiency of the proposed method was validated through data preparations for lattice-based nasopharyngeal swabs and TPMS-based ellipsoid components. Furthermore, its adaptability was highlighted by incorporating 2D images of additional features, eliminating the requirement for complex 3D Boolean operations.

The direct slicing method offered significant benefits upon implementation for microcellular structures. For lattice-based nasopharyngeal swabs, it reduced data size by a factor of 1/300 and data preparation time by a factor of 1/8. Similarly, for TPMS-based ellipsoid components, it reduced data size by a factor of 1/60 and preparation time by a factor of 1/16.

The direct slicing method allows for bypasses the computational burdens associated with traditional indirect slicing from 3D STL data, by directly translating complex cellular structures into 2D sliced images. This method not only reduces data volume and processing time significantly but also demonstrates the versatility of sliced data preparation by integrating supplementary features using 2D operations.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).

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.