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This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach. The research focuses on the American business landscape because it has played a pivotal role in shaping the field of corporate governance theory and practice.

The author thoroughly investigates archival records, legal documents, academic publications, reputable databases and pertinent literature to unearth valuable insights into the key events that have influenced the evolutionary path of American corporations and their governance throughout history.

Delving into the evolutionary journey of American corporations and their governance reveals a multifaceted narrative, enhancing our comprehension of the impact of the external socio-economic environment, and the effectiveness and limitations of established corporate governance paradigms in addressing such transformations. This introspection establishes the groundwork for ongoing discussions concerning how corporate governance should adapt to meet the evolving needs and expectations of stakeholders and society as a whole, with a specific focus on the pivotal role that boardrooms could play in this regard.

The insights gained from this analysis offer practitioners a foundational resource to understand corporate governance in a complex business landscape. Armed with this understanding, practitioners can better align governance strategies with both historical context and contemporary requirements.

The research has significant social implications in the sense that history highlights the importance of the society in influencing corporate governance practices. It specifically emphasizes the need for the board of directors to consider both shareholder value and social responsibility, while also fostering public trust and confidence.

Many corporate governance concepts are often used with limited understanding of their initial intent, resulting in their unquestioned adoption. In this paper, the author offers a contextual exploration of historical events that have contributed to the development of these diverse corporate perspectives. To the best of the author’s knowledge, there are exceedingly few, if any, papers that present comparably insightful and multidisciplinary insights into the evolutionary path of corporations and their governance, especially within a dynamic and influential market like that of the USA.

The purpose of this study is to explore the experiences of those volunteering within a restorative justice service thus enabling an insight into their perceptions of the different methods used, their beliefs about restorative justice effectiveness, and its place within the criminal justice system. The study also sought to identify any challenges and positive experiences the participants encountered during their role as volunteers, with volunteering during the COVID-19 pandemic explored specifically.

Data was collected from the participants (n = 5) via semi-structured interviews and analysed using thematic analysis, thus enabling patterns within the experience of the volunteers to be identified.

A prior understanding and interest in restorative justice was evident within the data, with participants demonstrating a preference for direct, face-to-face mediation. The perceived lack of support from external agencies was discussed along with the role of education in their volunteering experience. Finally, it was acknowledged that although face-to-face practice was deemed the most effective overall, certain practices adopted during COVID-19 enabled aspects of the role to be carried out more efficiently and equally as effectively.

The findings from this study draw out real-world implications, producing tangible action points for restorative justice services. Some tentative suggestions for future practice are outlined.

The volunteers’ role within restorative justice is often overlooked within the literature (Paul and Borton, 2013) and time constraints can add additional barriers to a hard-to-reach population. However, volunteers play a vital role in restorative justice. By exploring and listening to the volunteers’ experience, this study expands an additional strand within the literature in terms of what makes restorative justice effective and the challenges that are faced from a volunteer perspective.

This paper investigates how agile capabilities in humanitarian settings work in combination, and its effects on performance outcome. The study was conducted in the frame of reference of response operations during cyclones and floods, which is considered most complex and with the most widespread impact.

A survey-based method was used to collect empirical data on response operations from 131 field officers who were involved in disaster response during cyclones or floods. A partial least square based structural equation model was used to study the path model of interaction of agile capabilities, and their effect on performance outcomes.

The results show that integration of agile capabilities is important for enhancing effectiveness of humanitarian response. The results indicated a serial mediation effect involving visibility, responsiveness and flexibility capability on the effectiveness of emergency response.

This research has implications for response units of humanitarian organisations. This includes capacity building for key agile capabilities, integration, supply chain re-configuration and differential positioning of response phase as against preparedness and recovery phases.

This study is unique for the chosen humanitarian setting, which is considered most difficult. The authors demonstrate from empirical evidence the interaction effects of agile capabilities during response phase for cyclones and floods, and their impact. The research insights will help practitioners to configure and position supply chains for better effectiveness during response operations, which have markedly different objectives vis-à-vis other phases or types of humanitarian settings.

This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review process.

The study uses over three decades of IPO publication records (1989–2020) from Scopus and Web of Science databases. An analysis of keyword co-occurrence and bibliometric coupling was used to gain insights into the evolution of IPO literature.

The study categorized the IPO research field into four primary clusters: IPO pricing and short-run behaviour, IPO performance and influence of intermediaries, venture capital financing and top management and political affiliations and litigation risks. The results offer a framework for delineating research advancements at different stages of IPOs and illustrate the growing interest of researchers in IPOs in recent years. The study identified future research potential in the areas of corporate governance, earning management and investor sentiments related to IPO performance. Similarly, the study highlighted the opportunity to test multiple theoretical frameworks on alternative investment platforms (SME IPO platforms) operating under distinct regulatory environments.

To the best of the authors’ knowledge, this paper represents the first instance of using both bibliometric and systematic review to quantitatively and qualitatively review the articles published in the area of IPO pricing and performance from 1989 to 2020.

This paper aims to investigate a condition under which identity salience effects are weakened. By examining how identity salience influences individuals’ product judgment in a domain of trade-offs, the current research demonstrates that the utilitarian value of a product is an important determinant of the effectiveness of identity salience on product judgment.

This research consists of two experiments. In Experiment 1, the authors examined whether identity salience effects were mitigated when the level of the perceived utilitarian value of an identity-incongruent product was greater than that of an identity-congruent product. In Experiment 2, the authors examined the effectiveness of internal attribution as a moderator that strengthens identity salience effects when the perceived utilitarian value of an identity-incongruent (vs. identity-congruent) product is higher.

In Experiment 1, the authors show that when the utilitarian value of a product with an attribute congruent (vs. incongruent) with one’s salient identity is lower, individuals do not show a greater preference for the identity-congruent (vs. identity-incongruent) product, mitigating the identity salience effects. Experiment 2 demonstrates that when individuals with a salient identity attribute a decision outcome to the self, they display a greater preference for the identity-congruent product even when its utilitarian value is lower compared to that of the identity-incongruent product.

The research contributes to previous research examining conditions under which identity salience effects are weakened [e.g. social influence by others (Bolton and Reed, 2004); self-affirmation (Cohen et al., 2007)] by exploring the role of the utilitarian value of a product, which has not been examined yet in prior research. Also, by doing so, the current research adds to the literature on identity salience in a domain of trade-offs (Benjamin et al., 2010; Shaddy et al., 2020, 2021). Finally, this research reveals that when a decision outcome is attributed to the self, identity salience effects become greater. By finding a novel determinant of identity salience effects (i.e. internal attribution), the present research contributes to the literature that has examined factors that amplify identity salience effects [e.g. cultural relevance (Chattaraman et al., 2009); social distinctiveness (Forehand et al., 2002); different types of groups (White and Dahl, 2007)].

The findings provide managerial insights on identity-based marketing by showing a condition under which identity-based marketing does not work [i.e. when the utilitarian value of an identity-congruent (vs. identity-incongruent) product is lower] and how to enhance the effectiveness of identity-based marketing by using internal attribution.

By exploring the role of utilitarian value, not yet examined in prior research, the present research adds to the knowledge of the conditions under which identity salience effects are weakened. Furthermore, by finding a novel determinant of identity salience effects (i.e. internal attribution), the research contributes to the literature on factors that amplify identity salience effects.

The purpose of this paper is to review cases of artificial reefs built through additive manufacturing (AM) technologies and analyse their ecological goals, fabrication process, materials, structural design features and implementation location to determine predominant parameters, environmental impacts, advantages, and limitations.

The review analysed 16 cases of artificial reefs from both temperate and tropical regions. These were categorised based on the AM process used, the mortar material used (crucial for biological applications), the structural design features and the location of implementation. These parameters are assessed to determine how effectively the designs meet the stipulated ecological goals, how AM technologies demonstrate their potential in comparison to conventional methods and the preference locations of these implementations.

The overview revealed that the dominant artificial reef implementation occurs in the Mediterranean and Atlantic Seas, both accounting for 24%. The remaining cases were in the Australian Sea (20%), the South Asia Sea (12%), the Persian Gulf and the Pacific Ocean, both with 8%, and the Indian Sea with 4% of all the cases studied. It was concluded that fused filament fabrication, binder jetting and material extrusion represent the main AM processes used to build artificial reefs. Cementitious materials, ceramics, polymers and geopolymer formulations were used, incorporating aggregates from mineral residues, biological wastes and pozzolan materials, to reduce environmental impacts, promote the circular economy and be more beneficial for marine ecosystems. The evaluation ranking assessed how well their design and materials align with their ecological goals, demonstrating that five cases were ranked with high effectiveness, ten projects with moderate effectiveness and one case with low effectiveness.

AM represents an innovative method for marine restoration and management. It offers a rapid prototyping technique for design validation and enables the creation of highly complex shapes for habitat diversification while incorporating a diverse range of materials to benefit environmental and marine species’ habitats.

This study aims to examine the reaction of anchor investors (AIs) to pre-IPO earnings management (EM). The authors use the unique detailed bid data from the Indian anchor experiment. The authors also study the reputed AIs’ EM detection ability and pricing behavior in response to pre-IPO EM.

The authors use unique AI bid data for 169 Indian IPO firms. Utilizing the logistic regression and Tobit regression models with industry and year-fixed effects, the authors examine the relationship between various measures of AI participation and proxies of short-term and long-term discretionary accruals.

The authors document that pre-IPO EM is positively associated with the likelihood of anchor backing but negatively related to the likelihood of reputed anchor backing. The findings indicate that AIs are misled by pre-IPO EM, but reputed AIs are not. The authors also observe that reputed AIs, compared to the non-reputed, pay less than the upper band with increasing EM. The findings are robust to using various AI measures and EM proxies.

The findings have significant implications for regulators in the implementation of AI concept in non-anchor markets and better implementation of policies in existing anchor settings. Findings can also be relevant for non-institutional investors in the IPO domain.

This is one of the few studies on institutional investors' IPO bidding behavior in response to pre-IPO EM. However, this is the first study to analyze AIs' IPO bidding behavior in response to pre-IPO EM.

The purpose of the study is to explore the experiences and sense-making of middle managers in transitioning to and implementing hybrid work arrangements.

Using the lens and analytical procedures of interpretative phenomenological analysis, data were collected during the transition time at the tail end of the COVID-19 pandemic as many organizations were navigating the hybrid work setup. In-depth semi-structured interviews were conducted with 12 middle managers from various organizations in the Philippines that have been implementing a hybrid work arrangement for at least 3 months.

Findings illustrate the challenges experienced by the middle managers in facilitating a smooth transition to onsite work, managing adjustments on when and where to work and bridging the imperatives of top management as well as the preferences of team members (managing upward and downward). The results describe strategies used by middle managers to balance deliverables and employee needs while demonstrating compassionate leadership in relating with direct reports. The middle managers also engaged in self-care, used reframing and sought support from family and peers to cope with challenges.

The findings exemplified how the middle managers experience of transitioning to hybrid work reflect various contextual and cultural nuances. These external realities must be considered in providing support to these groups of employees particularly in developing leadership programs that addresses their social and emotional needs.

The paper contributes to the limited research on middle managers' experiences in a hybrid work setup despite their critical role as change agents responsible for leading teams (van Dam et al., 2021).

This study explored how organizational leaders at different hierarchical levels may communicatively enhance employees' health and well-being. Drawing on interdisciplinary research, it proposed a model that connects health-oriented leadership communication at supervisory and executive levels with remote workers' self-care and stress levels during the COVID-19 pandemic.

Data collected through a survey of 363 full-time United States (US) employees were analyzed to test the model.

Results showed health-oriented communication at the two leadership levels directly influenced employees' self-care, which in turn reduced their stress levels. Further, executive leaders' health-oriented leadership communication indirectly impacted remote workers' self-care through its positive association with supervisors' health-oriented leadership communication.

This study offers much-needed guidelines for executive leaders, supervisors and communication practitioners seeking to meet employees' growing expectations for a healthy work environment in today's post-pandemic era.

Although the literature has established organizational leadership as a vital determinant for a healthy workforce, few studies have explored leaders' health-specific communication to enhance employee health. This study is the first to conceptualize health-oriented leadership communication at dual hierarchical levels and uncover its influence on employees. The results suggested the importance of health-oriented leadership communication across hierarchical levels in building a healthy workplace.