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This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

The case examines the development and launch of an exchange-traded fund (ETF) based on JUST Capital's socially responsible corporate ranking methodologies. The case provides a market overview of Environment, Social, and Corporate Governance (ESG) and socially responsible investing (SRI), what has driven growth in those areas worldwide, and several best-practice investment approaches. Following the overview, the case describes the founding and development of JUST Capital, explores JUST Capital's ranking methodologies, and presents the decision point faced by the CEO: requisite selection of one of three strategies in order for JUST Capital to generate “self-sustaining” revenue.

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or experiences, and even within the same family unit, children and their parents may report differing views and experiences of family food insecurity. The purpose of this narrative review is to identify studies that include children's voices and their perceptions, understanding, and experience of food insecurity in the household.

This narrative review aimed to address the following questions: (1) “What research studies of household food insecurity include children's voices?” and (2) “Across these studies, how do children perceive, understand and experience food insecurity in the household?”. A database search was conducted in October 2022. After inclusion and exclusion criteria were applied, 16 articles remained for review.

The findings from this review were organised into three themes: Theme 1: Ways children coped with accessing food or money for food; Theme 2: Food-related strategies children used to avoid hunger; and Theme 3: Children attempt to mask food insecurity.

Future research should further explore the long-term consequences of social pressures and informal economic engagement on children's well-being and social development. By addressing the social determinants of food insecurity, this study can strive to create supportive environments that enable all children to access adequate nutrition and thrive.

Overall, the findings of this review demonstrate the significant social pressures that shape children's responses to food insecurity. Results suggest that children's decision-making processes are influenced by the desire to maintain social standing and avoid the negative consequences of being food insecure. As such, this review underscores the need for a comprehensive understanding of the social context in which food insecurity occurs and the impact it has on children's lives. Understanding these dynamics is crucial for developing effective interventions and policies addressing the multifaceted challenges food insecure children face.

This review has highlighted a need for interventions to incorporate trauma-informed strategies to protect children from and respond to the psychologically distressing experiences and impact of living in food insecure households.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.

The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.

Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.

The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).

The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.

Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.

This chapter provides an overview of entrepreneurship clubs. It charts the development of these organisations, as a form of extracurricular activity. It introduces different forms of entrepreneurship clubs, such as Junior Achievement (JA) and Enactus, and explains how they grew from 1919 to the present. It also illustrates the differences between self-organised clubs, organised programs using clubs as a learning method, structured societies and nationally organised cooperative societies. The second part introduces research on student clubs in entrepreneurship education. It explores the benefits of clubs. It shows that clubs assist student learning, enable the acquisition of practical skills and improve college attendance, employment opportunities and career attainment. We argue that entrepreneurship clubs have improved student learning outcomes in entrepreneurship and simulated entrepreneurial learning, while impacting student self-efficacy and intentionality as well as improving employability and social learning. The final part of the chapter provides advice and tips for educators advising student-run entrepreneurship clubs. Ultimately, the chapter explains how student clubs have developed, why they are important for student learning and how advisors can support them.

The case describes a hypothetical hedge fund manager who is examining whether to invest in bitcoin. The case discusses potential risks and rewards of investing in bitcoin, the role of bitcoin and digital currencies more broadly, and financial innovation in the space, such as ICOs. It can be taught as part of a second-year MBA elective course in investments, financial institutions/capital markets, or fintech.

This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact through work, that is, the desire to substantially improve or facilitate the lives of others by performing their work. The study also examines the moderating role of organizational identification.

A survey was conducted with middle and lower-level managers at one of the largest banks in Brazil, the BankCo. The authors obtained a sample of 201 respondents and tested the research hypotheses with structural equation modeling. The authors also performed a complementary data analysis with fuzzy-set qualitative comparative analysis.

The results suggest that belief systems and peer mentoring directly promote job engagement and indirectly promote desire to have a significant impact to a better world through work (through full mediation of job engagement). The effects of job engagement on desire to have a significant impact through work are even greater when managers have high organizational identification. Finally, several causal combinations are sufficient for high levels of desire to have a significant impact through work.

Beyond studies that examine how organizational mechanisms influence employee outcomes (e.g. performance), this study explores how socialization mechanisms can promote desire to have a significant impact through work. Thus, the authors demonstrate how organizational core values, mission statement and peer mentoring collaborate for managers to develop altruistic behavior, that is, directly related to other human values, such as empathy and ethics, being able to contribute to a world better.

This study developed and empirically tested a model that connects socialization mechanisms, job engagement, organizational identification and managers’ desire to have a significant impact through their work. Therefore, the paper provides insights into the relevance of socialization mechanisms for orchestrating managers’ proactive and altruistic behaviors.

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy debates. Racism has been extensively researched, with various theories and conceptualisations developed across social science. However, there is a great deal of disagreement regarding its nature, contemporary significance and empirical validation. This chapter examines these and attempts to synthesise some of the common definitions of racism provided in the literature. It explores related concepts and underlying themes pertaining to expressions of race and racism. Furthermore, it unpacks current knowledge about racial issues and discusses recent advances in the conceptual understanding of various forms of racism. It also elucidates the social, political and analytical applications of racism as a concept and the significance of racism in contemporary societies. The chapter concludes by highlighting how racism is a dynamic phenomenon, continuously evolving with the social, political and technological transformations in contemporary societies.

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to whiteness and antiblackness, invites us to mourn and to connect to possibility.

Drawing from the theoretical contributions of Cheryl Harris, Jarvis Givens and Chezare Warren, as well as the wisdom of Justice Ketanji Brown Jackson’s dissenting opinion, this paper utilizes CRT composite counterstory methodology to illuminate the antiblack reality of facially “race-neutral” admissions.

By manifesting the impossible situation that SFFA and the Supreme Court’s majority seek to normalize, the composite counterstory illuminates how Justice Jackson’s hypothetical enacts a fugitive pedagogy within a dominant legal system committed to whiteness as property; invites us to mourn, to connect to possibility and to remain committed to freedom as an intergenerational project that is inherently humanizing.

In a sobering moment where we face the end of race-conscious admissions, this paper uniquely grapples with the contradictions of affirmative action as minimally effective while also radically disruptive.