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Many emerging economy firms are under foreign owners' pressure to embrace the challenges of addressing corporate social responsibility (CSR) and consider adopting sustainability initiatives. However, it is not clear how foreign ownership plays a role to enable or inhibit these emerging economy firms from translating sustainability initiatives into improved financial performance. Utilizing neo-institutional theory, the authors argue that emerging economy firms that voluntarily report sustainability gain legitimacy in the eyes of shareholders and improve stock market performance. However, emerging economy firms may not have the resources to reconcile the internal stakeholders' various legitimacy requirements to promote sustainability practices, resulting in a negative association with accounting performance. Foreign ownership attenuates the relationship between sustainability reporting and firm performance due to the different legitimacy requirements in foreign markets.

To test the study’s hypotheses, the authors collected and analyzed a large sample of publicly listed firms between 2010 and 2016 in Taiwan where the types of foreign ownership include foreign trust funds, foreign financial institutions and other foreign legal entities. Regression analyses were conducted to investigate whether the firms that report their sustainable practices have better financial performance, including stock market performance and accounting performance. Additionally, a three-step procedure was employed to address the endogeneity issue with a binary explanatory variable.

The positive stock market reaction to the emerging economy firms' voluntary sustainability reporting supports legitimacy gained among investors. By contrast, sustainability reporting has a negative association with accounting performance due to the difficulty of reconciling different legitimacy requirements among various stakeholders in emerging economies. Further, foreign ownership, particularly the trust fund, exhibits a negative moderating effect on the relationship between sustainability reporting in aligning corporate practices with sustainable development goals (SDGs) and the company's stock market performance.

By examining the less tested contingent role played by foreign ownership in the emerging economy firms' sustainability reporting, the authors provide insights into the influence exerted by different types of foreign ownership on firms' financial performances beyond previous studies that focus on family ownership, state ownership, or managerial ownership in emerging economies. The findings shed light on corporate sustainability strategy and foreign direct investment policies for an emerging economy.

The purpose of this paper is to analyse how novel homicide defences predicated on contemporary neuroscience align with legal insanity.

Doctrinal analysis, systematic investigation of relevant statutes and cases, was used to elucidate how the law of insanity is evolving. Cases represent the first recorded instance of a particular neuroscientific defence. US appellate cases were categorised according to the mechanism of action of neurotransmitter relied upon in court. A case study approach was also used to provide a contextualised understanding of the case outcome in depth.

Findings broadly depict how the employment of expert testimony runs parallel with our contemporary understanding of key neurotransmitters and their function in human behaviour. Generally, medico-legal evidence concerning neuromodulating agents and violent behaviour was inconclusive. However, the outcome of defence strategy may depend on the underlying neurotransmitter involved.

This study shows that as more discoveries are made about the neurobiological underpinnings of human behaviour; this new knowledge will continue to seep into the US court system as innovative defence strategies with varying success. Medical and legal practitioners may gauge the success of a defence depending on the neuromodulating agent.

Many scholars have focused on the role of neuroimaging as neuroscientific evidence and how it is used is shaping US criminal jurisprudence. To the best of the author’s knowledge, no study has incorporated the true origin of neuroscientific evidence as being underpinned by the understanding of neurotransmitters.

The purpose of this paper is to demonstrate that the national security exception will not allow governments to respond to cyberspace threats within the confines of the world trade organization (WTO) rules.

This paper is a desktop study of international trade laws with a specific focus on the convergence of cybersecurity measures and the national security exception provisions of the WTO.

The trends towards cybersecurity measures may mean there will inevitably be an evolution of trade norms. The question is, will the collective of the WTO be a part of the evolution, or merely an observer? In the authors’ view, it is crucial that it is the former.

This study makes three contributions. It provides a literature review and discussion on cybersecurity and the impact on trade. It demonstrates that the national security exception provision will not excuse these measures, and it aims to underscore the importance of the WTO as a community of nations where negotiation on important global issues is possible.

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.

The purpose of this study is to investigate the impact of government policies adopted by the Tunisian government to cope with the COVID-19 sanitary crisis on stock market return.

The author uses daily data from March 2, 2020, to July 23, 2021.

The author finds that policies interventions have a negative impact on Tunisia's stock market, particularly stock market returns due to stringency, confinement and health measures. Also, Government announcements regarding economic has a negative impact on Tunisia's stock market but this impact is insignificant. By conducting an additional analysis, the author shows that the government interventions policies amplify the negative effect of COVID-19 on stock returns.

These results will be useful for policy authorities seeking to consider the advantages and drawbacks of government measures. Finally, a legislative proposal about the audit of public debt should be included in the Constitution to spur Tunisia's economic and social recovery.

This study contributes to the related literature in two ways: First, it is the first study to examine the impact of government actions on stock market performance. Second, it bridges a gap in the literature by investigating the case of Tunisia, because most studies focus on developed and emerging economies.

The purpose of this study is to arrive at a conceptual roadmap that may be used to analyze the impacts of post-disaster relocation on a family’s dynamics and how this, in turn, affects their resilience to future disasters. Existing literature shows that the role of the family as a social unit is often overlooked in disaster research. Ultimately, this paper seeks to elevate the place of the family and its internal dynamics as a vital determinant of family resilience in a post-disaster relocation setting.

The study is a result of a systematic literature review of four interrelated topics, namely, families in disasters; post-disaster relocation; disaster resilience and family resilience.

The literature review resulted in an exploration of the experiences of families amidst post-disaster relocation. Such findings were linked towards potential impacts on family dynamics, which then resulted in the study’s proposed roadmap.

The study is a novel attempt at coming up with a conceptual framework that may guide future scholars in determining the effects of family dynamics on a family’s overall disaster resilience amid post-disaster relocation. It is hoped that the use of such a framework will guide policymakers in crafting institutional reforms that take into account family cohesion in disaster relocation efforts.