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A number of finite element formulations involving discontinuous weighting functions have been tested against analytic solutions for a steady scalar convection—diffusion problem at intermediate Peclet number, with a ‘hard’ downstream boundary condition. The emphasis is on extending these methods to isoparametric bilinear and biquadratic elements. In order to do this a procedure is given for the exact calculation of shape function Laplacians. Having confirmed the success of the Brooks—Hughes streamline upwind Petrov—Galerkin (SUPG) method for isoparametric bilinear elements, formulations for biquadratic elements are examined. Galerkin least squares offers little advantage over SUPG in the test problem. The generalized Galerkin method of Donea et al. gave excellent results, but because of concern over the possibility of cross‐streamline artificial diffusion in some cases, a strictly streamline formulation incorporating the optimal parameters of Donea et al. is proposed. This gave excellent results on a sufficiently refined mesh.

The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure?

A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used. An established coding scheme is used to code annual reports, and subsequently, various statistical methods (descriptive statistics, correlation analysis, multiple linear regression) are used to answer the key research questions.

Primarily, social information is reported (what a company does for its employees) as information on the contribution of employees to the company’s value is rudimentary. Secondly, there is a significant difference in the quantity of HR disclosure between companies. Finally, the findings of the regression analysis confirm the impact of presence on the stock exchange and size and on the quantity of HR disclosure.

The annual reports of 50 companies from one country are analysed. The study provides a basis for further research.

The findings of this study may inspire companies to improve their HR disclosure, while policymakers should consider imposing more concrete demands on HR disclosure.

Quantitative CA research into the HR disclosure of companies domiciled in Czechia is nearly non-existent. This study fills this gap.

A tailored graphical user interface (GUI) for finite element analysis, fully integrated into Microsoft Windows 3.1, has been developed. The current application is the simulation of flat sheet extrusion of thermoplastics, but many of the features would be common to a wide range of finite element analyses. Microsoft’s C/C++ Professional Development System 7.0, including the Software Development Kit 3.1 (SDK), has been used as the programming tool for the GUI. The interface is based on the Common User Access Advanced Interface Design Guide, which is part of the IBM Systems Application Architecture Library, and The Windows Interface: An Application Design Guide, which is part of the SDK. A memory handling technique is proposed to break the imposed 64 KB data segmentation. Connected finite element calculation routines are written in Fortran and compiled by the Salford FTN77/x86 32‐bit compiler. The protected mode interface of the Fortran compiler allows direct access by the GUI, and allows the computation to run as a 32‐bit background application, without memory limitations, in the multitasking environment. Finite element routines are supported by pre‐ and post‐processors comprising mesh generation, post‐processing for derived results, and graphical displays. A convenient contouring algorithm is proposed to generate contoured plots of nodal quantities in the form of iso‐lines or iso‐fields.

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place.

A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined.

Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified.

Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.

Gives a bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view. The range of applications of FEMs in this area is wide and cannot be presented in a single paper; therefore aims to give the reader an encyclopaedic view on the subject. The bibliography at the end of the paper contains 2,025 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1992‐1995.

Businesses nowadays face unprecedented pressures from stakeholder groups to become more transparent by issuing comprehensive reports describing their environmental, social and governance (ESG)-related activities, strategies and policies. This paper’s primary motivation is to understand which ESG disclosure factors are relevant for large Czech companies.

To achieve the above-stated goal, the total ESG disclosure index, consisting of three subindexes (ESG) was constructed and calculated for the 100 largest Czech companies. Furthermore, the relationships between firm-level factors and ESG disclosure indexes were estimated by using censored regression models.

This study found that revenue, number of employees and profitability positively influenced the total ESG disclosures. On the level of the three ESG components, this study found that revenue positively impacted environmental and governance disclosures while the number of employees positively affected social and governance disclosures. Moreover, profitability affected social and governance disclosures positively for large Czech companies. However, this study did not observe a significant relationship between board attributes and ESG disclosures.

This paper extends academic literature on ESG disclosures by verifying the significance of firm-level factors in the context of Czech business realities before the adoption and transposition of the Corporate Sustainability Reporting Directive. More specifically, this study has investigated the ESG reporting together and separately for ESG factors. This separation is vital as firms vary in reporting processes across these factors.

The organizations focus on environmental factors as stakeholders exert pressure to reduce the environmental influence arising from production tasks. This study aims to see the influence of the environmental management control system (MCS) package and perceived environmental uncertainty on green performance with the mediating role of green dynamic capabilities in Pakistani manufacturing organizations. Moreover, this study aims to see the moderating role of investment in environmental management between green dynamic capabilities and green performance.

The partial least square structural equation modeling technique is used to test hypotheses. The data was collected through questionnaires using simple random sampling, and a total of 404 questionnaires were used in the final analysis. The data was collected from September 2021 to November 2021. Multiple regression analysis followed to see the influence of environmental MCS package, perceived environmental uncertainty, green dynamic capabilities and investment in environmental management on green performance.

Environmental MCS package, green dynamic capabilities and investment in environmental management are positively related to green performance. Despite this, perceived environmental uncertainty is negatively related to green performance. Moreover, green dynamic capabilities significantly mediate between environmental MCS package, perceived environmental uncertainty and green performance. Finally, investment in environmental management significantly moderates between green dynamic capabilities and green performance.

This research covers vital issues that how top management uses the environmental MCS package, perceived environmental uncertainty, green dynamic capabilities and investment in environmental management in determining green performance.

This research adds value to the existing literature by focusing on predictors that determine green performance. This pioneering study observes the influence of environmental MCS package and perceived environmental uncertainty on green performance and green dynamic capabilities as mediators by applying natural resource-based view theory. Moreover, investment in environmental management is used as a moderator between green dynamic capabilities and green performance. Finally, this study can benefit management, industrial policymakers and academicians.

The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP) in the manufacturing sector in Ethiopia.

Data for the study were collected from a sample of 221 manufacturing companies operating in the four manufacturing groups/sectors in Ethiopia. In addition, data analysis was performed using the partial least squares method, which is a variance-based Structural Equation Modeling approach in the Smart-PLS software version (SmartPLS 4.0).

Based on the statistical analysis of the collected data, it demonstrates that SSCM has a significant and positive impact on both competitive advantage and organizational performance. Furthermore, statistical findings offer proof of the clear connection between competitive advantage and organizational performance. Moreover, competitive advantage indirectly mediates the relationship between SSCM and OP.

The primary limitation of this research is its reliance on a cross-sectional design. The generalizability of the findings obtained from the present study may be hindered. The variable under investigation in this research assessed organizational performance, a concept that is widely acknowledged to be extremely dynamic.

The study provides managers and researchers with valuable information on Sustainable Supply Chain Management strategies and how they influence competitive advantage and organizational performance in commercial and industrial environments.

This paper adds to the body of knowledge by providing new data and empirical insights into the relationship between SSCM practices and the performance of manufacturing companies in Ethiopia.

This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).

CSR disclosures from annual reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence theories to investigate (1) trends in CSR disclosure extent and quality (2) the role of selected board and firm characteristics, namely the business qualifications of board members, extent of cross-directorships and the firm’s use of employee volunteering scheme, on CSR disclosure.

CSR disclosure extent, notably in relation to environment and human resources, gradually increased to an overall score of 45%. Comparatively, the quality of disclosures was low, with an average score of 20%. The proportion of business-qualified directors is only positively associated with CSR disclosure extent. The extent of cross-directorships is negatively associated with CSR disclosure quality while employee volunteering is positively associated with disclosure extent and quality.

The findings reveal the relatively low quality of information being disclosed, and in spite of CSR and governance reforms, there seems to be limited influence from the board of directors and their networks; prompting a call to foster greater board engagement on CSR matters. The results also highlight the need for a multi-dimensional assessment of CSR disclosure.

This study aims to investigate the effect of assurance provider types on the independent assurance statement quality of Asian companies' sustainability report (SR) and examine environmental risk’s role as a moderating variable.

This study analyzes large Asian companies' stand-alone SR using moderated regression analysis to test hypotheses. Textual analysis is conducted to identify environmental risk disclosures.

This study shows that accounting assurance providers affect independent assurance statement quality in terms of compliance with assurance statement elements, while nonaccounting assurance providers can better accommodate environmental risk information required by the intended users.

This study has several limitations. The research focuses on assurance statements and stand-alone SR of large companies in Asia; therefore, future research could examine similar analyses using integrated reports from Asia to investigate whether the results will differ. Additionally, this study does not divide assurance providers into Big-N and non-Big-N; thereby, it can be extended in future research.

Assurance providers need to consider environmental risk as a critical issue for the intended users to issue a high-quality independent assurance statement.

Assurance statements issued by assurance providers increase public confidence in the reliability of the information contained in the SR. Therefore, regulators are expected to immediately set mandatory standards for sustainability assurance practices.

This study proves that accounting assurance providers can improve assurance statement quality. The variable environmental risk is also proven to be a pure moderator in negatively interacting the effect of assurance provider types on independent assurance statement quality.