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The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.

Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.

The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.

The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

The ideal of an open, all-inclusive, and participatory internet has been undermined by the rise of gender-based and misogynistic abuse on social media platforms. Limited progress has been made at supranational and national levels in addressing this issue, and where steps have been taken to combat online violence against women (OVAW), they are typically limited to legislative developments addressing image-based sexual abuse. As such, harms associated with image-based abuse have gained recognition in law while harms caused by text-based abuse (TBA) have not been conceptualized in an equivalent manner.

This chapter critically outlines the lack of judicial consideration given to online harms in British courts, identifying a range of harms arising from TBAs which currently are not recognized by the criminal justice system. We refer to non-traditional harms recognized in cases heard before the British courts, assessing these in light of traditionally recognized harms in established legal authorities. This chapter emphasizes the connection between the harms suffered and the recognition of impact on the victims, demonstrated through specific case studies. Through this assessment, this chapter advocates for greater recognition of online harms within the legal system – especially those which take the forms of misogynistic and/or gendered TBA.

This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.

The theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.

The paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.

Few studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.

Eating disorders (EDs) is a major health condition affecting 9% of the global population and 10% of those with EDs lost their lives as a result. Text-based telehealth interventions (TTIs) seem to provide a low-cost and convenient treatment option; however, the evidence is scarce. This study aimed to synthesize evidence relating to the use of TTIs for the management of EDs.

Five databases were searched published between January 2020 and May 2019. The authors used keywords relating to telehealth and EDs. The authors used Joanna Briggs Institute's (JBI's) critical appraisal instrument to assess the methodology quality of included studies.

Fifteen studies were included in this mix-method systematic review and assessed for methodology quality. Email, web-based texting, text-messaging and online chat room were used as mode for deliver healthcare for patients with EDs. In the treatment phase, all studies (nine studies; n = 860 participants) showed effectiveness (for RCTs) and usefulness (for non-RCT studies). In the aftercare phase (six studies; n = 364 participants), the results regarding the effectiveness of TTIs were mixed. Two studies showed effectiveness whilst four studies did not find statistically significant change of ED outcomes.

The qualities of these studies varied; firstly, 66% (n = 10) of the studies were non-randomized studies (e.g. single-arm trial, case report) with small samples. Moreover, one-fourth (n = 4) of the studies did not use validated instruments or indicate the instrument. Also, half (n = 7) of the studies used TTIs as adjunct to face-to-face treatment or bigger online treatment, it is hard to make conclusion that the changes were due to TTIs' effect. In addition, follow-up rate is not satisfactory, thus results should be interpreted cautiously.

TTIs seem to be promising for management of EDs, particularly in the treatment phase. This provides an important treatment option for health practitioners and people with EDs as an alternative or in adjunct with face-to-face services.

This is the first review to synthesis the use of TTIs for ED management.

In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the food aid supply chain grow at a rate that has astounded many. Recently that growth has been aided by a grant of £20m from a large supermarket chain. It appears institutionalisation is just around the corner, if not already here. It also appears that there is far greater emphasis on dealing with the symptoms as opposed to solving the root causes of the problem. As an opinion piece, this paper reflects on some of the prevalent issues, and suggests some ways forward.

This paper considers two sectors critical to New Zealand's economy and identity – food and tourism – and addresses the question: what role will – or could – food and drink play in a more resilient tourism future for the country?

This is largely a conceptual paper, informed by the academic literature, media commentary and recent market research.

The paper concludes that there are trends apparent in the food and tourism sectors prior to the COVID-19 pandemic that have intensified during lockdown and which are likely to influence the resetting of tourism on a more resilient and regenerative pathway. Three potential trends in food and drink tourism are identified, labelled “Getting back to basics”, “Valuing local and locals” and “Food for well-being”.

By synthesising recent research and academic, industry and media commentaries, this paper provides a timely assessment of a potential future role of food and drink tourism in a reimagined tourism sector for New Zealand, with this assessment offering a starting point for further discussions about a more regenerative, equitable and inclusive tourism future.

Despite a fast-growing interest in leadership development programs, there is limited research on the impacts of leadership development and a narrow focus on professional competencies as outcomes. The authors’ aim was to test whether authentic leadership development (ALD), an identity-based leadership development approach, is associated with positive changes in leaders' psychological well-being.

In a large sample of leaders (N = 532) from five different ALD programs, the authors conducted a pre-registered outcome-wide analysis and tested within-person changes in key indicators of psychological well-being and explored individual differences moderating these changes.

Results showed significant increases in self-concept clarity, sense of purpose in life and personal growth about two to three weeks after the programs ended. Changes in stress and health were not consistent. These changes did not differ across socio-demographic status (gender, age), work-related factors (leadership, industry and tenure) and most personality factors (extraversion, agreeableness, openness to experience). Those with high emotional variability experienced greater improvements in some outcomes of well-being while individuals with higher income and conscientiousness (who had high baseline self-concept clarity) experienced smaller improvements. Longer follow-up assessments were associated with smaller changes.

As one of the most comprehensive assessments of ALD outcomes to date, this study shows the potential of ALD for improving outcomes beyond leadership skills, the well-being of leaders, highlighting the return on value in leadership development and pointing to learning and development as a workplace well-being intervention.

The purpose of this paper is to investigate KM practices that may be in place in the higher education institutions (HEIs) and whether the KM practices are made known to the employees for improving the teaching and learning environment provided at the Malaysian higher education institutions.

Data were collected using a personal administrated method made available to private higher education institutions academic members in five states with 30 or more employees. A total of 1,100 survey questionnaires were handed out, out of which 273 were collected and were usable (24.8 per cent response rate). The sample was checked for response and non-response bias. Results were tested using SPSS application and questionnaire tools.

It was essential to establish the knowledge management (KM) capacity in key areas such as the ability to recognise experts within the institution, leadership’s innovation, knowledge sharing and knowledge acquiring work culture, and technology usage. KM tools and techniques would help the institutions to meet their competitive goals; therefore, it is vital for HEIs to create KM awareness among the employees.

Similar to most studies, it is anticipated that the participants’ awareness of KM practices at their HEIs is very high. The samples were collected to evaluate the general view of KM awareness and how participants perceived KM practices. The total samples received for this study were expected; however, they were sufficient to study the impact.

This paper provides support for the importance of KM practices and employees awareness at HEIs to enhance innovation and performance teaching and learning environment.

This paper is one of the first papers to find empirical support for the role of KM practices at HEIs. Further, the positioning of KM practices as a competitive tool can be considered as an influential factor to competitive advantage.

Climate data, including historical climate observations and climate model outputs, are often used in climate impact assessments, to explore potential climate futures. However, characteristics often associated with “islandness”, such as smallness, land boundedness and isolation, may mean that climate impact assessment methods applied at broader scales cannot simply be downscaled to island settings. This paper aims to discuss information needs and the limitations of climate models and datasets in the context of small islands and explores how such challenges might be addressed.

Reviewing existing literature, this paper explores challenges of islandness in top-down, model-led climate impact assessment and bottom-up, vulnerability-led approaches. It examines how alternative forms of knowledge production can play a role in validating models and in guiding adaptation actions at the local level and highlights decision-making techniques that can support adaptation even when data is uncertain.

Small island topography is often too detailed for global or even regional climate models to resolve, but equally, local meteorological station data may be absent or uncertain, particularly in island peripheries. However, rather than viewing the issue as decision-making with big data at the regional/global scale versus with little or no data at the small island scale, a more productive discourse can emerge by conceptualising strategies of decision-making with unconventional types of data.

This paper provides a critical overview and synthesis of issues relating to climate models, data sets and impact assessment methods as they pertain to islands, which can benefit decision makers and other end-users of climate data in island communities.