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Purpose: Preserving a country’s culture is crucial for its sustainability. Handicraft is a key draw for tourism destinations; it protects any civilisation’s indigenous knowledge and culture by managing the historical, economic, and ecological ecosystems and perfectly aligns with sustainable development. It has a significant role in creating employment, especially in rural regions and is an essential contributor to the export economy, mainly in developing nations. The study focuses on the skills required and existing gaps in the handicraft industry, its development and prospects by considering women and their role in preserving and embodying the traditional art of making handicrafts.

Approach: A framework has been developed for mapping and analysing the skills required in the handicraft sector using econometric modelling; an enormous number of skills have been crowdsourced from the respondents, and machine learning techniques have been used.

Findings: The findings of the study revealed that employment in this area is dependent not only on general or specialised skills but also on complex matrix skills ranging from punctuality to working in unclean and unsafe environments, along with a set of personal qualities, such as taking initiatives and specific skills, for example polishing and colour coding.

Implications: The skills mapping technique utilised in this study is applicable globally, particularly for women indulged in casual work in developing nations’ handicrafts industry. The sustainable development goals, tourism, and handicrafts are all interconnected. The research includes understanding skills mapping, which provides insights into efficient job matching by incorporating preferences and studying the demand side of casual working by women in the handicraft sector from a skills perspective.

Microenterprises in emerging economies are known to operate in turbulent and resource-scarce environments. We test our hypothesis that a more comprehensive “Integrated Capital-Based Model” (ICBM) is needed when explaining the performance of microenterprises in such an environment. The model combines traditionally researched financial, human and social capital with more recently emphasized psychological and cognitive capital, providing greater explanatory power than models using only the traditional types of capital.

We use a pooled linear regression to analyze an existing survey of more than 900 independent business owners who were interviewed seven times between 2008 and 2012 in the Accra and Tema marketplaces in Ghana. We measure the performance of microenterprises using three dependent variables (revenue, profits, and productivity). We contrast the explanatory power of ICBM models against the more traditional models.

The ICBM has significantly higher levels of explanatory power over the traditional models in examining the performance of these microenterprises. These results highlight the importance of psychological and cognitive capital in emerging economies.

We advocate for a more comprehensive view of capital as shown in our ICBM. However, the data were gathered only in an urban setting, which limits the generalizability to rural parts of emerging economies.

These findings suggest the utility of government and appropriate agencies finding ways to enhance the level of psychological and cognitive capital of microenterprise owners.

This paper's originality stems from hypothesizing and empirically confirming the higher predictive efficacy of ICBM against more traditionally researched capital sources.

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.

This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.

While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.

This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.

This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.

This paper investigates how (1) a work environment designed to sustain creativity (i.e. through flexible arrangements and elements of the social-organizational work environment) and (2) the amount of enacted work interactions among employees, interpreted as facilitators of new idea generation (i.e. outdegree centrality in instrumental networks), differently impact creativity and work–life balance.

The authors conducted a quantitative study in a knowledge-intensive multinational company and collected data through a survey on a sample of 207 workers.

Findings highlight that flexible work arrangements are positively related to increased work–life balance but not to creativity, whereas having access to a social-organizational work environment designed to foster creativity is associated to an increased level of idea generation, but to a reduction in work–life balance. In addition, centrality in instrumental social networks is also associated to a reduction of work–life balance. Findings thus point to a potential trade-off between structures aimed at increasing creativity and initiatives aimed at engendering work–life balance.

The research contributes to the current debate on new organizational practices for innovation and creativity, highlighting their unexpected implications for workers. The research also contributes to the literature on work–life balance by unraveling previously unexplored antecedents, i.e. social networks and the social-organizational work environment designed for creativity.

Discovering opportunities is a key entrepreneurship competence for those who want to start their own business and who choose to enter the workforce. In this study, the authors focus on the antecedents of the ability to discover entrepreneurial opportunities by uncovering how and when students' personal initiative (Frese and Fay, 2001) leads to an increase in this key competency. The purpose of this study was to examine the role of risk-taking and creativity in the interplay between personal initiative and opportunity discovery competencies among university students.

Data were collected with a self-assessment tool in two moments in time, using a sample of 103 university students from Portugal enrolled in an entrepreneurship course. The authors measured personal initiative and entrepreneurial risk-taking at the beginning of the entrepreneurship course (Time 1). Two months later (Time 2), by the end of an entrepreneurship course, the authors measured creativity and opportunity discovery abilities.

The results of this study showed that risk-taking mediates the effect of personal initiative on opportunity discovery and that creativity interacts with risk-taking and opportunity discovery. Specifically, the authors found that the relationship between entrepreneurial risk-taking and opportunity discovery is positive and statistically significant when students display average or above-average creativity. The indirect effect of the personal initiative on opportunity discovery through entrepreneurial risk-taking seems to increase when the student's creativity increases, as the index of moderated mediation is positive.

As with all studies, there are limitations to work of this study. First, data of this study is restricted to a sample of students from Portugal. As such, the authors should be careful about generalizations concerning students from other cultural settings; entrepreneurship competencies can differ across countries. Second, the findings of the present study are based on students’ self-reports regarding their own entrepreneurship competencies.

This work can inspire entrepreneurship educators to look at the entrepreneurship competencies models holistically and inspire future work to explore the relationship patterns between entrepreneurial competencies.

The literature currently offers only fragmentary insights into the research on the relationship between employee emotions and human resource management (HRM). Therefore, further research is essential to bridge this knowledge gap. Our study aims to identify the mediating effects of positive employee emotions and exhaustion in the relationship between HRM and employee engagement.

Drawing on the literature review findings, a conceptual model was formulated to illustrate the relationship between HRM, employee emotions and engagement. A confirmatory analysis was conducted using structural equation modelling (SEM CFA) on a sample of 1,000 employees to validate the proposed model. The data were collected in 2021, with a particular emphasis on exploring the indirect influence of HRM on engagement through positive employee emotions and exhaustion.

The quantitative research aimed to test a model depicting the relationship between HRM and employee emotions. The findings indicate the robust effect of HRM on positive employee emotions and exhaustion. The authors observed significant variation in the level of impact depending on the size of the organisation (stronger in large firms) and the sector (stronger in the public sector).

The study bridges the gap in our understanding of the link between HRM and employee emotions. It would be advisable to further explore the specific impact of individual HRM practices on both positive and negative employee emotions. It is worth extending the scope of future research to explore components of the investigated constructs as well as mediators and moderators of the relationship between HRM and employee emotions.

The purpose of this exploratory case study was to investigate the role of School Leaders (SLs) in building Professional Learning Communities (PLCs) in schools, as well as to expand a literature-driven PLC model within the Pakistani context.

The study involved the purposive selection of two schools affiliated with a university. The sample comprised one school leader, one academic coordinator and five teachers from each school, altogether 14 participants. The participants shared similar demographic characteristics. Semi-structured interviews were conducted to collect data, which were analysed thematically.

The findings of the study revealed that both schools have created PLCs to some extent and that school goals and culture were contributing factors in building these communities. Additionally, the SLs played a key role in promoting PLCs by encouraging teacher collaboration. The study concludes that SLs have the potential to strategize their actions to foster positive professional relations among teachers and ensure their well-being.

The study contributes to the literature on professional communities in Pakistan by validating a literature-driven PLC model. The model emphasizes collaboration among teachers, which can be facilitated by SLs. As such, the study implicates SLs in prioritizing the professional development of teachers to enhance student learning and achieve school success.

This study is unique in expanding a literature-driven PLC model within the Pakistani context, with a focus on teacher collaboration as facilitated by SLs. The model has the potential for replication in other contexts and can serve as a useful tool for future research.

In Morocco, as in many developing countries, environmental responsibility is not well integrated into corporate management at the operational, tactical, and strategic levels. While the management literature offers a rich body of knowledge on Corporate Social Responsibility (CSR) strategies and practices, less attention has been paid to exploring the complexity of environmental responsibility through the lens of corporate culture. This research aims to address this gap by examining the influence of cultural factors on the deployment of environmental responsibility using Johnson's (2000) model of corporate culture. This model identifies seven components of corporate culture: stories or myths, symbols, power structures, organizational structures, control systems, rituals and routines, and paradigms. Through a Moroccan industrial group case study, this chapter presents the successful deployment of environmental responsibility and describes how managing cultural factors facilitated this transition. This chapter also identifies the unique aspects of the group's culture that allowed redesigning the company's management systems. These insights offer valuable implications for managers and policymakers seeking to improve the environmental performance of large enterprises in developing countries.