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This study establishes a baseline evaluation of sustainability reporting (SR) and integrated reporting (IR) practices among groups of companies globally using a combined evaluation matrix. We evaluate a sample of high performance companies (HPC), global reporting initiative (GRI) companies, international integrated reporting committee (IIRC) companies, and a control group of companies that do not belong to any of these groups. We test for high performance and compliance with a 30-point evaluation matrix for financial reporting, corporate governance, integrated disclosure, SR, and assurance developed from the standards set by GRI and IIRC. This chapter provides evidence as to the current IR and SR states, and shows that considerable variation exists even among companies that have pledged to improve reporting in this arena. The analysis also shows that companies that belong to no special group do in fact score on a level that shows that SR and IR standards are being implemented by many companies in the world, not just those in special groups like the HPC, GRI, and IIRC. Finally, this study provides direction for global regulators and professional associations, and to the management of companies that aspire to HPC status while meeting the IR and SR standards.

This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived freedom in leisure, leisure satisfaction, and the well-being of elders. The subject of this study is the elderly who participated in leisure activities at Evergreen Academy in Kaohsiung City. Convenience sampling and quota sampling are adopted. 1,200 self-administered questionnaires are distributed, and 535 are valid, with a response rate of 45%. The results of this study show that subjective perception of health will positively affect perceived freedom in leisure; subjective perception of economics will positively affect perceived freedom in leisure and well-being; social support will positively affect perceived freedom in leisure, leisure satisfaction, and well-being; perceived freedom in leisure will positively affect leisure satisfaction and well-being; leisure satisfaction will positively affect well-being. There are significant differences in the subjective perception of economic and social support between male and female elders. There are significant differences in the subjective perception of economic, leisure satisfaction, and well-being among those with different education levels.

The introductory chapter includes how to design-in good practices in theory, data collection procedures, analysis, and interpretations to avoid these bad practices. Given that bad practices in research are ingrained in the career training of scholars in sub-disciplines of business/management (e.g., through reading articles exhibiting bad practices usually without discussions of the severe weaknesses in these studies and by research courses stressing the use of regression analysis and structural equation modeling), this editorial is likely to have little impact. However, scholars and executives supporting good practices should not lose hope. The relevant literature includes a few brilliant contributions that can serve as beacons for eliminating the current pervasive bad practices and for performing highly competent research.

The chapter is about the revamping of the hospitality and hotel industry in the South East Asian Region after the COVID-19 pandemic. The hotel industry contributes largely to the GDP of the economy. Therefore, the success of this industry is mandatory for the development of a country. The reconstruction of this sector depends upon the advanced techniques and practices to boost up this sector after crisis. Therefore, to implement such practices highly depends upon the highly educated and aware managers. This chapter focuses on how crisis management plan revamps this industry after the greatest destruction.

COVID-19 has alerted all stakeholders to the serious challenges of biothreats to humanity and its progress. Tourism as a business has been one of the worst sufferers from the COVID-19 impacts and has been held responsible to an extent for the spread of the virus. The ‘containment, isolation, and restrictions’ of biosafety and biosecurity measures exposed the vulnerability of the tourism industry. The densely populated urban areas in India can always be hot spots for the spread of biovectors from similar biothreats in the future, with a more significant threat to employment from mitigation measures. This theoretical paper combines research from medical science, biology, tourism, and other related areas to develop a thesis that social scientists can add value in designing socially acceptable measures for scientific solutions recommended by experts from medical and other related fields. The general environment of health and hygiene in India needs to be made safer for its population and tourists as a first-level strategy to reduce the risks of biothreats. The next level strategy shall be dominated by science to suggest mitigation measures with parallel action by tourism stakeholders for a socially acceptable face of safety measures.