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The study seeks to evaluate the extent and quality of environmental reporting following a longitudinal analysis and covering a wide spectrum of industries in a single frame. The study also attempts to identify the set of most favored environmental reporting items by firms and items which are least disclosed. Furthermore, the study attempts to test whether certain corporate attributes such as firm size, age of the firm, leverage ratio, profitability, presence of independent directors in the board and gender diversity have any influencing power over environmental disclosure practices. The whole study has been carried out from legitimacy theory setting.

The study follows longitudinal analysis to identify the extent and quality of environmental disclosures. A self-constructed checklist of 12 environmental reporting items has been developed analyzing the annual report and content analysis method is followed to measure the extent and quality of environmental disclosures and identify environmental reporting items which are mostly disclosed and which are least disclosed. The study further uses panel data regression analysis to investigate whether certain corporate attributes have any impact on environmental disclosures using multiple linear regression. Total of 345 annual reports of listed financial and nonfinancial institutions have been observed in this study ranging from 2015 to 2019.

The key finding suggests that strict enforcement of Green Banking Rules 2011 fosters country’s commercial banks to invest more to protect the environment and commercial banks encourage nonfinancial institutions for environmental performance and related disclosures through finance. Therefore, almost 50% of sample firms disclose their environmental performance through reporting in either narrative, quantitative or monetary format which was only 2.23% in the last decade. Findings also reveal that tree plantation is the most reported environment disclosure followed by investment in renewable energy and green infrastructural projects and the least reported items are fund allocation for climatic changes and carbon management policy. Further analysis shows that firm size and leverage ratio both have positive impact on environmental reporting.

An in-depth analysis may be conducted to identify why certain environmental items are least disclosed such as fund allotment for climatic changes, carbon management policy, etc. and how corporations may earn social appreciation and motivation by investing in those least preferred items in legitimacy theory setting. Future research may also take into consideration other corporate attributes which are not considered in the study.

The study conducted an in-depth analysis to understand the most favored form of environmental disclosures (narrative/quantitative/monetary) and their extent after incorporation of regulatory guidelines, which is the first of its kind in the research of environmental disclosures. The study indeed contributes to the documentation of environmental reporting in the context of a developing country where there is a lack of longitudinal analysis from the lens of legitimacy theory. Moreover, a wide spectrum of industries has been taken into consideration which facilitates the generalized findings on the environmental disclosure practices of corporations in Bangladesh.

本研究擬評估公司報告環境方面的程度和質量, 以及對就環境報告披露而言、最受青睞和最不受歡迎的項目加以處理。研究亦擬測試企業屬性對實踐環境信息披露的影響。

研究使用內容分析法、去測量環境信息披露的程度和質量。研究使用多元回歸分析、去探討企業屬性對環境信息披露的影響。研究涵蓋孟加拉國上市公司共345個年度報告, 涵蓋的年期為2015年至 2019年。

研究結果似乎顯示綠色金融規則 - 2011 、成功鼓勵機構為保護環境而投放更多資源; 機構最樂於匯報的項目為植樹, 而披露最少的則為氣候變化和碳管理政策。進一步的研究分析顯示, 公司的規模和杠杆比率均會對環境匯報帶來正面的影響。

本研究豐富了關於發展中國家環境匯報的官方文件記錄, 而在這類國家, 透過合法化理論而進行的縱貫性分析研究頗為缺乏。本研究以深度分析法、去瞭解環境信息披露方面最受青睞的信息披露方式 (故事形式的敘述/定量形式/金融形式), 也去瞭解納入強制的規管指引後環境信息披露的程度; 就此而言, 本研究為這類環境信息披露研究的首個研究。

Busan (Pusan), Korea’s second largest city (population 3.6 million) and fifth busiest port in the world, is experiencing rapidly increasing trade, global connections, events, and resulting infrastructural projects. What should Busan do to better handle the social, political, and economic complexities brought by these changes?

To answer this question, this paper explores the relationship of globalization and culture, as treated by cultural anthropology. It also considers how the tools of applied social science and anthropology can be mobilized to help Busan and the southeast region of Korea deal with these challenges.

After introducing anthropological treatments of culture, globalization and global problems, I discuss how applied social science/anthropology is used in international business/trade, tourism, and transport/logistics, especially the third area. To show how applied social science can help transportation and logistics projects in Busan and Korea, I present lessons from case studies and examples in Denver, Colorado Springs, Chuuk (Truk, South Pacific), and Korea.

Applied social science and applied anthropology present a wealth of helpful methods and insights to help Busan and Korea improve planning, public participation, political, social and environmental issues in transport and logistics projects, and to help prevent ethical and budgetary lapses. Finally, I offer suggestions for initial training programs and future studies to help expedite these goals.

As universities find new ways to implement professional development programmes (PDPs), very few scholarly studies have focused on how lifelong learning could serve as a tool to enhance the professional development of staff. To address this knowledge gap, this study aims to examine how the integration of lifelong learning modes into PDPs in a university setting in South Africa could enable professional staff to advance their knowledge and skills. Additionally, the study explores how the different PDPs could be conceptualised by way of lifelong learning to enhance the professional knowledge and competences of staff.

Data were gathered from 41 professional staff in three campuses of the university. The narrative data gathered were evaluated using thematic analysis that consisted of a detailed process of identifying, analysing, organising, describing and reporting the themes that were generated from the data.

Findings suggest that when the university integrates lifelong learning approaches into its professional development programmes, it allows staff to develop their knowledge and skills through diverse learning approaches. When institutions adopt these diverse learning approaches, it enable staff to situate their learning needs along the different lifelong learning modes, negotiate suitable learning modes and flexible schedules with their heads of department, and learn the accepted norms and values of the university. These findings among others lead to further questions about how PDPs could be designed using the three lifelong learning modes to enable staff to prepare adequately for the future of work in higher education.

This study contributes to the scholarly discourse on lifelong learning by showing how higher education institutions could design PDPs along formal, informal and non-formal learning approaches to enhance the knowledge and skills of staff.

This study examines the relationship between emotional intelligence, self-efficacy and organizational commitment, focusing on the mediating role of self-efficacy in the relationship between emotional intelligence and organizational commitment.

The authors used an online survey to collect data for this purpose. The sample consisted of 145 employees of different organizations in Kosovo. To test the hypothetical model, a mediation analysis was conducted using PROCESS Model Type 4.

The results show that emotional intelligence is positively related to self-efficacy and that self-efficacy is positively related to organizational commitment. Furthermore, the results of the mediation analysis confirm that the relationship between emotional intelligence and organizational commitment is mediated by self-efficacy.

For future research, the authors recommend using the sub-dimensions of the above variables to test this model, and multiple models could be formulated. At the same time, the survey can be applied to managers to examine their emotional intelligence and to determine whether emotional intelligence influences their organizational commitment through self-efficacy. Consistent with the findings of this study, managers and executives in organizations should consider the emotional intelligence of their employees and that the employees with higher emotional intelligence have higher self-efficacy and can perform better.

This study extends the current literature in organizational behavior and provides a comprehensive understanding of the relationship between emotional intelligence, self-efficacy and organizational commitment. This study was also conducted in a developing country context, which can always lead to different results than studies conducted in developed countries.