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The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for companies from the USA and to investigate the sustainability quality and stock performance of FinTech companies.

Data from all FinTech and non-FinTech firms in the USA was acquired from Bloomberg to undertake the study and evaluate the suggested hypotheses efficiently. The final sample consists of 1,672 company-year observations from 2010 to 2019. The methodology used ordinary least squares regressions of performance metrics on the Bloomberg ESG disclosure index and its components.

The findings indicated that the Bloomberg ESG disclosure index is a valid proxy for sustainability and has a direct relationship with stock performance. Furthermore, this study suggests that non-FinTech firms outperform FinTech firms in sustainability and stock performance. The findings support stakeholder theory, which suggests that increased disclosure of ESG information will mitigate the agency problem and protect shareholders’ interests.

This study’s findings were significant because the findings emphasised ESG disclosure in FinTech and non-FinTech firms, providing information to academics, legislators, regulators, financial report users, investors, environmental unions, workers, customers and society.

This research is unique as it evaluates ESG practices in both FinTech and non-FinTech firms.

This study aims to examine student perceptions regarding the mid-semester transition from face-to-face to online delivery in an accounting course during spring 2020.

Due to the COVID-19 pandemic, numerous universities and colleges worldwide transitioned from face-to-face instruction to online delivery during spring 2020. We find some evidence in line with prior literature that COVID-19 affected student learning experience from various aspects.

Thanks in part to effective teaching techniques implemented by the instructor during the transition, including online lecture videos recorded by the instructor, online class materials, early posting of answer keys, frequent communication through emails and bonus points for watching lecture videos, students still perceived their learning outcomes positively in general.

These teaching techniques can be used to enhance student learning experience and satisfaction during class modality transitions in unforeseen circumstances, for both hybrid and online business courses.

Infrastructures become critical with the emerging threats triggering through disasters. Sri Lanka is a country with a higher risk of disaster impacts, in which the eye-opening has widened towards mitigating the damages towards critical infrastructures. Based on this, the purpose of this paper is to develop an index that identifies the significance of critical infrastructure resilience.

From the initial literature survey, disaster resilience is defined as capacity of three stages, absorptive, adaptive and restorative along with ten indicators to measure capacities. Selected indicators were then checked for suitability for scope of the research based on opinions of seven experts. Subsequently, the critical infrastructure resilience index (CIRI) was introduced such that the numerical values for each indicator are aggregated using the Z score method. Statistical relations between the actual impact against disasters and CIRI calculated for administrative regions in Sri Lanka were used as the final step to validate the developed index.

Resilience index development is presented in this paper with a comprehensive methodology of developing and validation. Further, the case study results imply the weakness and strengths in each resilience capacities, which are important in decision-making.

Unavailability of disaster impact data and centralized data repository were main constrains in the validation process of this research. Hence proxy data was used to validate resilience index in this research.

This research identified and validated a novel approach of defining disaster resilience index for regional decision-making.

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

The study suggests that fair executive compensation can address the agency problem.

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

The purpose of this paper is to make visible the field's propensity to center whiteness even in engaging inclusive practices in information literacy classrooms. This paper offers abolitionist pedagogy as a means to understand and address these concerns.

This paper uses interdisciplinary research methods in the fields of education, library science, feminist studies, Black studies and abolition studies to examine and provide an analysis of current information literacy practices by using abolitionist pedagogy to articulate how it is possible to expand information literacy instruction practices.

Current information literacy practices and methods that seek to create inclusive learning environments for racialized and minoritized learners rely on a set of institutionalized practices such as critical information literacy and culturally sustaining pedagogies. An examination of these practices through an abolitionist pedagogical lens reveals how the field has engaged in reductive and uncritical engagement with these methods despite employing them to create inclusive spaces. Using abolitionist pedagogy as a lens, this critical essay examines the field's foundations in whiteness and illustrates pathways for transformative educational justice.

There has been much work on inclusive teaching practices that discusses challenging information literacy structures' reliance on dominant culture.? To date, there has been little to no scholarship on how information literacy practices could engage in abolitionist pedagogical praxis.