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There is a strong consensus among scholars that the international competitiveness of companies strongly depends on the support of institutions, which reduces uncertainty in transactions by giving form to economic interactions, while less attention was paid to the role of international standards within this context. This study intends to propose its contribution by deepening the role of process certifications in the competitiveness and internationalization strategies of companies, with specific reference to the wood-furniture sector.

Data were collected using a questionnaire survey distributed via computer-assisted web interviewing (CAWI) methodology and sent to a sample of 2,845 Italian companies which operate in the wood-furniture industry, using simple random sampling. Thanks to the survey administration, 228 companies participated to the survey.

The study shows that it is companies operating in international markets that define this tool as relevant; this underlines how certification is seen as a kind of business card for entering international markets. In this context, the role of business leadership emerges as fundamental in the practical definition of the objectives to be set by adopting a quality management systems and in the subsequent commitment to obtain them.

Up to now, the literature has taken these elements into analysis mainly considering the consumers' perspective. In sectors with a higher content of innovation, technology and design, such as the wood-furniture sector, the literature appears to be poor in terms of contributions.

City planning and construction have embraced circular economy principles, converting them into various indicators. Particularly in the European context, the question “what architecture for circularity?” is answered with policies focusing on techniques, materials and disassembling construction. This paper analyzes a new approach to sustainable design and explores the concept of Km0 architecture. The objective is to demonstrate the design strategies of a contemporary architecture based on local resources and knowledge, an architecture that works with the shortest possible loop in circularity, i.e. with the cycle that consumes the least amount of energy.

The paper presents two ways of understanding sustainability in architecture: the first as a result of policies and the second associated with the design and innovative-based New European Bauhaus initiative. Within the scope of this last understanding, the authors analyze three cases on the Spanish Mediterranean coast that have recently received media attention and prominence. The selection responds to a specific climate adaption through a certain typological and functional diversity of the works.

The studied cases exhibit a more equitable and cost-effective circularity based on the time factor, have long life-cycle designs and serve as repositories of cultural identity. Km0 architecture reduces emissions using local resources and mitigates environmental conditions by combining traditional and modern design strategies.

This paper fulfills an identified need to study the local understandings of the built environment that would ensure a more fair and inclusive European green transformation.

The authors have carried out a research project on artisanal salt activity in the Gulf of Cadiz, providing a new vision of the theories of intangible cultural heritage. The main objective has been to characterise artisanal salt activity in terms of its cultural and sustainable values, a perspective that had not been addressed until now. Moreover, the replacement of this activity by a more industrialised one has contributed to problems in the preservation of this heritage and a transformation of its places.

The research has combined qualitative methodology, based on observation and fieldwork, with a statistical review of the phenomenon under study. Finally, the data has been triangulated to understand the heritage and sustainable value, as well as its historical evolution.

All this contributes to understanding the importance of artisanal salt activity as an element of the intangible cultural heritage of the region, for the conservation of biodiversity and sustainable ways of life in the marshes of the Gulf of Cadiz, and the possibility of preserving it in the face of the problems of globalisation.

To date, there has been no research that combines sustainability and heritage in the field of salt activity. Likewise, until this study was carried out, there had been no research on salt activity from the perspective of intangible cultural heritage.

This study aims to mitigate the inherent challenges associated with implementing project-based learning (PjBL) by integrating it with the service engineering methodology (SEEM). The study demonstrates that combining PjBL with a methodological approach provides a step-by-step procedure that facilitates the practical application of PjBL and preserves the development of competencies inherent to PjBL.

Action research methodology was used to assess the effectiveness of combining PjBL learning strategy with SEEM. Data was collected through observations, questionnaires and focus group discussions to evaluate students’ expectations and perceptions of this combination.

The results show that PjBL implementation combined with SEEM enabled the organization of class dynamics, helping to mitigate difficulties encountered in the application of PjBL. Students conveyed that the integration of PjBL with SEEM afforded them a guiding structure without compromising their autonomy in decision-making for proposed solutions. It proved efficacious in honing skills pertinent to service design and analysis, teamwork, solution formulation, creativity and innovation stimulation.

This research has been limited to four classes in one university in Brazil. Besides, PjBL was combined with only one methodology (SEEM). Therefore, this needs to be tested in broader settings and contexts.

The article highlights the potential benefits of PjBL in bridging the gap between academia and the professional world while acknowledging the challenges involved in its implementation, combining PjBL with a methodology that provides a sequence of steps to be followed.

The social implications of implementing PjBL in higher education in the Brazilian and international contexts are multifaceted. The adoption of PjBL encourages instructors to adapt their learning strategies and align them with the evolving needs of worldwide society. Through PjBL, Brazilian and international higher education institutions may contribute to the development of individuals who are not only knowledgeable but also capable of applying their knowledge effectively in practical situations around the world.

The theoretical contribution lies in suggesting that combining PjBL with a methodology that provides a sequence of steps to be followed (such as that exemplified through SEEM) can address intrinsic issues that consider the complexity of PjBL implementation, preserving the development of competencies inherent to PjBL.

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

This study explores the determinants of police officer support for pre-arrest/booking deflection programs that divert people presenting with substance use and/or mental health disorder symptoms out of the criminal justice system and connect them to supportive services.

This study analyzes responses from 254 surveys fielded to police officers in Delaware. Questionnaires asked about views on leadership, approaches toward crime, training, occupational experience and officer’s personal characteristics. The study applies a new machine learning method called kernel-based regularized least squares (KRLS) for non-linearities and interactions among independent variables. Estimates from a KRLS model are compared with those from an ordinary least square regression (OLS) model.

Support for diversion is positively associated with leadership endorsing diversion and thinking of new ways to solve problems. Tough-on-crime attitudes diminish programmatic support. Tenure becomes less predictive of police attitudes in the KRLS model, suggesting interactions with other factors. The KRLS model explains a larger proportion of the variance in officer attitudes than the traditional OLS model.

The study demonstrates the usefulness of the KRLS method for practitioners and scholars seeking to illuminate patterns in police attitudes. It further underscores the importance of agency leadership in legitimizing deflection as a pathway to addressing behavioral health challenges in communities.

The aim of this study is to (1) construct a standard framework for assessing the capability of bioenergy enterprises' digital green innovation partners; (2) quantify the choice of partners for digital green innovation by bioenergy enterprises; (3) propose based on a dual combination empowerment niche digital green innovation field model.

Fuzzy set theory is combined into field theory to investigate resource complementarity. The successful application of the model to a real case illustrates how the model can be used to address the problem of digital green innovation partner selection. Finally, the standard framework and digital green innovation field model can be applied to the practical partner selection of bioenergy enterprises.

Digital green innovation technology of superposition of complementarity, mutual trust and resources makes the digital green innovation knowledge from partners to biofuels in the enterprise. The index rating system included eight target layers: digital technology innovation level, bioenergy technology innovation level, bioenergy green level, aggregated digital green innovation resource level, bioenergy technology market development ability, co-operation mutual trust and cooperation aggregation degree.

This study helps to (1) construct the evaluation standard framework of digital green innovation capability based on the dual combination empowerment theory; (2) develop a new digital green innovation domain model for bioenergy enterprises to select digital green innovation partners; (3) assist bioenergy enterprises in implementing digital green innovation practices.

This study examines the effect of female governors (gender effect) on environmental performance in terms of state-level carbon dioxide (CO2) emissions in United States.

The study used annual data from 1970 to 2020 to investigate the relationship between female political leadership and state-level CO2 emissions. Hypothesis was tested through ordinary least squares regression (OLS). The results of the study were also validated using propensity score matching and a difference-in-difference approach.

This study provides empirical insights into the relationship between female political leadership and state-level CO2 emissions. The findings indicate that female governors have a significant negative impact on state-level CO2 emissions per capita. These results suggest that female political leadership is associated with a reduction in CO2 emissions per capita at the state level. The results also show that states under the leadership of female governors experience lower levels of CO2 emissions than those with male governors, indicating female leadership’s potential to promote environmental sustainability.

The findings of this study have practical implications for policymakers, government officials, and other stakeholders involved in the formulation of strategies to promote environmental sustainability. This study highlights the significant role that female political leader play in mitigating CO2 emissions at the state level. It suggests that promoting female in political leadership positions can lead to more environmentally conscious policy decisions and actions, resulting in reduced CO2 emissions per capita. Policymakers should actively encourage women’s participation in leadership roles to utilize their potential contributions to advancing sustainability goals. Furthermore, organizations that focus on environmental issues should prioritize supporting and promoting female leaders who have demonstrated a commitment to environmental sustainability. Ultimately, this study highlights the need for female in political leadership as a potential strategy to address environmental challenges and advance a more sustainable future.

This study pioneers research on the links between female political leadership and state-level CO2 emissions. This study contributes to the literature by emphasizing the potential role of female political leaders in promoting environmental sustainability. Overall, this study enriches the social role and upper echelons theories literature through empirical evidence.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This study investigated how corporate social responsibility (CSR) impacts financial performance (FP) and examined the moderated role of corporate governance (CG). In particular, this paper aims to empirically examine the impact of CG on the relationship between CSR and FP.

This study was based on a sample of 200 firms over 2010/2021. The direct and moderating effects were tested by using multiple regression techniques.

The empirical findings indicated that companies with higher levels of CSR reporting invested more effectively than companies with lower CSR reporting levels. The empirical analysis suggested two main findings: CSR has a significant effect on FP, and this relationship depends on CG practices. This research presents new evidence that improves the discussion around CSR involvement and FP in French firms. Then, this research shows that CG positively moderates the impact of CSR on corporate FP.

These findings may be of interest to academic researchers, practitioners and regulators interested in discovering dividend policies, FP and CSR. The findings may interest different stakeholders, policymakers and regulatory bodies interested in enhancing CG initiatives to strengthen CSR because it suggests implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability.