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Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Four reputed leaders for the coming years in the field of special education for individuals with emotional and behavioral disorders (EBD) each with a slightly different perspective on the field were asked to respond independently to a prompt asking what does special education mean for students with EBD and what is being done and how do we maintain tradition? The contributors' responses to the prompt are presented and then summarized across the essays. A remarkable consistency emerges across the independent essays. In addition to the tradition of providing a free and appropriate education in the least restrictive environment, the contributors identify needs to support teachers serving this population. Needs in teacher training and the expertise required to meet the needs of individuals with EBD are outlined as well as potential contributions of technology to carry out specific tasks. We conclude with a call for increased advocacy for use of the knowledge that we currently possess and that which will soon be discovered to support students with EBD as well as their teachers. We also note that the contributors' names are listed alphabetically to acknowledge the equality of each person to the final product.

This chapter discusses what special education means for students with visual impairments (that is, those who are blind or have low vision) including what is being done and how traditions are maintained. More specifically, this chapter explores the importance of advancing values for the diverse population of students with visual impairments, focusing on cultivation of supportive, inclusive, and collaborative educational environments that continue to stand the test of time. This chapter highlights the increasing heterogeneity of this population of students and specific instructional strategies to support the cultural and linguistic diversity of learners with visual impairments in today's classrooms. This chapter also discusses the significance of promoting core concepts that are rooted in a traditional and specialized instructional framework for students who are visually impaired.

In this chapter, we focus on specially designed instruction (SDI) as a core value for the field of specific learning disabilities (SLD). SDI is at the heart of special education, and the field of LD has been built on the core value that effective instruction improves student outcomes. We describe a two-step test and an extended example of what is and is not SDI for Matt, a student with an SLD. Finally, we discuss some of the confusion surrounding SDI and the need for the field to return to its core value of individualized, intentional, targeted, evidence- or high leverage practice–based, and systematic instruction for students with SLD.

This chapter provides an overview on the traditions and values of teaching students with traumatic brain injury (TBI). First, we discuss the prevalence, identification, and characteristics associated with TBI and how those characteristics affect learning, behavior, and daily life functioning. Next, we focus on instructional and behavioral interventions used in maintaining the traditions in classrooms for working with students with TBI. Findings from a review of the literature conclude that there are no specific academic curriculums designed specifically for teaching students with TBI; however, direct instruction and strategy instruction have been shown to be effective educational interventions. Current research on students with TBI is predominately being conducted in medical centers and clinics focusing on area of impairments (e.g., memory, attention, processing speed) rather than academic achievement and classroom interventions. Finally, we conclude with a list of accommodations and a discussion of recommendations for future work in teaching students with TBI.

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon theory by examining unexplored CEO characteristics and their impact on CSR decisions.

The paper uses manually collected CEO family information and Chinese Stock and Market Accounting Research data as a basis to examine the influence of CEOs’ early-life experiences on their engagement in CSR activities. The study applies attachment security theory from developmental psychology and uses upper echelon theory, particularly focusing on CEOs’ only-child status. A comparative analysis of philanthropic donations between CEOs who are only children and those who have siblings is conducted. The study also examines the moderating effects of corporate slack resources and CEO shareholdings.

Preliminary findings suggest that CEOs who are only children are more likely to engage in CSR compared to their counterparts with siblings. However, the difference in donation amounts between the two groups tends to attenuate with decreased slack resources and increased CEO shareholdings.

To the best of the authors’ knowledge, this research represents the first attempt to investigate being the only child in one’s family and the CSR-related decision of CEOs, which extends the upper echelon theory by introducing the family science theory into the management domain.

This chapter presents the findings of an extracurricular online beta test of a competition between students of the University of Wales Trinity Saint David and the International University of Malaya-Wales. The competition is intended to promote the concept of harmonious entrepreneurship and the creation of student-led harmonious enterprises that address the global sustainability challenge and deliver a triple bottom line in which profit, people, and planet are in harmony. It reveals that extracurricular learning can attract students from disciplines other than business and can educate the participants, both staff and students, not just about harmonious entrepreneurship but also how to identify and launch an innovative harmonious enterprise that addresses a sustainability challenge. The test identifies how the competition may be improved prior to its global launch and makes recommendations for students, educators, mentors, providers, and universities as to how it might best be implemented. Once revised and launched the competition will be further tested to better understand how extracurricular learning can help advance the delivery of both entrepreneurship and sustainability education in universities and colleges around the globe.