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This study aims to examine how integrated thinking principles can be used to assist those charged with governance during and after a crisis.

An autoethnographic approach was used to collect and reflect on information related to the economic, social and environmental impact of COVID-19. This was complemented with a bibliometric analysis of academic articles including “corporate governance”, “integrated thinking” and “crisis” as a keyword. This information was used to produce a data mind map of core themes. This was supplemented with a qualitative exploratory approach based on semi-structured interviews with 16 participants comprising preparers of financial statements, board members and corporate governance specialists to obtain insights into using integrated thinking in corporate governance during a crisis.

The results of the study indicate that those charged with governance can use integrated thinking to repurpose their business model by considering a multi-capital and multi-stakeholder perspective to value creation. The study highlights the importance of implementing a holistic capital integration process to gauge risks, capitalise on opportunities and improve business processes in response to a crisis. This can be leveraged by both the private and public sectors to manage a crisis and deal with the long-term indirect impacts of a crisis.

An integrated thinking approach can be used by both the private and public sectors to bolster confidence, tackle pressing social and environmental challenges and contribute to improved performance relative to the sector.

The expert interviews contribute empirical evidence to the profile of mainstream social and environmental accounting literature and offer a practical contribution by offering insights that can directly be used by organisations’ investors, non-governmental organisations and other stakeholders to manage a crisis. This paper also advances the sustainability agenda by assessing how a crisis can be managed in the context of a developing economy and advancing normative recommendations which will be broadly applicable to an international audience.

The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences.

This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021.

This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines.

Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework.

This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

This paper aims to present a case study analysing the reintegration programs of Malaysian violent extremist detainees and prisoners. It explores the ongoing challenges faced by these individuals as they strive to reintegrate and assimilate into society.

Qualitative data was collected through interviews with 12 violent extremist detainees and prisoners who had successfully reintegrated into society. The life course perspective was used as the analytical framework, and data analysis was conducted using ATLAS.ti.

The study revealed common challenges faced by the participants in gaining societal acceptance, dealing with stigma and achieving economic stability. The results also highlighted the difficulties of sustaining livelihoods due to heightened vigilance in the surrounding environment.

These findings enhance the understanding of factors influencing successful reintegration of people who were involved in violent extremism into mainstream society.

Government bodies, agencies or organisations and non-governmental organisations can implement these successful factors to prevent any issues of recidivism or resentment towards society.

This research contributes unique insights based on data from individuals who have undergone successful or partial successful reintegration. Detailed academic sharing of such information from a Southeast Asian country such as Malaysia is relatively scarce, given the specific procedures required for accessing such data.

This study aimed at exploring support for older people in protracted displacement in Nigeria, emphasising the available support and the gap in the support provided to them.

Qualitative interviews were used to collect data from ten displaced older people in New-Kuchingoro internally displaced persons (IDP) camp Abuja, Nigeria. The collected data were analysed thematically with NVivo 12.

Results show that older people received material, emotional and psychological supports from their families, neighbours, friends, religious organisations and non-governmental organisations. Several gaps were identified in the support provided to displaced older people. For example, their special nutritional or medical needs were neglected, and their support was primarily material, sporadic and spontaneous, as there is no existing framework guiding the care and support of older people in displacement.

This study provides a foundation for further research on older people in displacement, an area that has received minimal scholarly attention.

The paper recommends that researchers and displaced persons’ care providers should pay more attention to the peculiar support needs of this less visible vulnerable group and adopt the internal displacement policy for the long-term protection of older people in displacement.

Older people in displacement remain less visible as humanitarian aid programmes and research focus more on women and children. This lack of attention may put older people in displacement at more risk as their peculiar needs may not be met. To the best of the authors’ knowledge, this study is the first to examine the gap in support for older people in displacement in Nigeria.

This paper aims to highlight the lacunae in international trade law concerning unilateral economic sanctions that impact food security.

This paper adopts a literature review to establish that unilateral economic sanctions impact food security and a descriptive assessment of a few such sanctions. Thereafter, it adopts doctrinal analysis of such sanctions under World Trade Organization law and identifies the gaps to address the specific situation of unilateral economic sanctions that impact food security.

Unilateral economic sanctions are not effectively regulated under international law. Unilateral economic sanctions are known to impact food security not just in the targeted country but also in third countries. Under international trade law, the security exception under Article XXI of the General Agreement on Tariffs and Trade (GATT) does not currently require an assessment of necessity and proportionality of measure. However, there is scope for such an assessment in the future depending on the circumstances, particularly if a measure impacts the rights and interests of third countries by impacting global food security.

The paper conducts a literature review of the impact of unilateral economic sanctions on food security. It highlights the gap in the interpretation of GATT Article XXI when assessing such sanctions that adversely impact the food security of third countries. The paper may be helpful for academics, policymakers, international organizations, non-governmental organisations, etc.

This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about NFR in hybrid organizations from the existing literature? RQ2. What are the future avenues for research on the topic?

A systematic literature review method was applied in this paper to summarize evidence from extant literature on NFR in hybrid organizations. The Scopus and Web of Science Core Collection databases were used to locate 92 articles for the review.

Recent years have witnessed a sharp increase in the number of articles on the topic. Regarding the implications of NFR for hybrid characteristics, NFR has some potential to strengthen the influence of non-market (i.e. state, community and social) logics in hybrid organizations. However, this potential may be limited due to the effect of market logics and the tensions that arise between the multiple logics in hybrid organizations. Regarding the implications of hybrid characteristics for NFR, these characteristics can not only affect the extent, the quality, the likelihood and the institutionalization of NFR but also result in the development of new NFR frameworks. The review calls for more research on the implications of NFR for multiple institutional logics and the implications of these logics for NFR in hybrid organizations.

To the best of the authors’ knowledge, this is the first literature review that mobilizes insights from hybridity research to analyze NFR literature on diverse hybrid organizations.

The main purposes of this research are: first of all, to re-classify the types of corporate social responsibility (CSR) into primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR from the perspective of stakeholders and, second, to investigate empirically how and which types of CSR can better impact employees' job satisfaction and happiness management.

An online self-administered questionnaire was adopted to test the conceptual model. Questionnaires were sent to Chinese employees and restrict the data to those whose companies had experience implementing CSR. The study employed the partial least squares structural equation modeling (PLS-SEM) technique for data analysis using SmartPLS 4.0 software.

For factors of happiness management, both primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR had significant and positive effects on happiness management. In addition, both primary and secondary stakeholder-oriented CSR positively and significantly affected job satisfaction, with primary stakeholder-oriented CSR way larger than secondary stakeholder-oriented CSR. Job satisfaction, in turn, was positively and significantly associated with happiness management. The results showed that the control variables of gender and education background had significant effects on happiness management.

First, the results provide useful empirical evidence in support of the feasibility that firms could develop competitive and sustainable development strategies by paying more attention to CSR practices. In terms of the primary stakeholder-oriented CSR, managers are recommended to put employees' benefits as a priority and invest in the to offer a healthy and safe working environment or employee support programs. In terms of the secondary stakeholder-oriented CSR, managers are suggested to denote parts of earnings to charity and to people in need. Second, in order to create job satisfaction, firms should put a stronger emphasis on CSR practices. When considering job satisfaction, managers should treat their employees in a socially responsible way and fulfill their demands and rights and place this at the core of their CSR activities.

First, this study makes a contribution to the existing literature by classifying the four important CSR practices into two types from the perspective of stakeholder theory. By incorporating a series of CSR practices and the stakeholder theory, this study provides a comprehensive and reasonable CSR classification, which has not been considered by prior research. Second, this study adds to the literature by defining the construct of happiness management explicitly along with identifying the dimensions of happiness management. Third, to the best of the authors' knowledge, this is one of the first studies exploring the relationship between CSR and happiness management. Finally, this study is among the first to investigate the correlation between job satisfaction and happiness management.

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

COVID-19 pandemic has exposed that even the best of the developed nations have surrendered to the devastations imposed on the global supply chains. The purpose of this study is to explore how COVID-19 has exaggerated the supply chain of production and distribution of Taiwan-based face masks and also investigate the conscientious factors and subfactors for it.

In this study, an analytical hierarchy processes (AHP)-based approach has been used to assign the criterion weights and to prioritize the responsible factors. Initially, based on 26 decision-makers, successful factors were categorized into five main categories, and then main categories and their subcategories factors were prioritized through individual and group decision-maker’s contexts by using the AHP approach.

The results of this AHP model suggest that “Safety” is the most important and top-ranked factor, followed by production, price, work environment and distribution. The key informers in this study are stakeholders which consist of managers, volunteers, associations and non-governmental organizations. The results showed that good behavior of the employees under the “Safety” category is the top positioned responsible factor for successful production and distribution of face masks to the other countries with the highest global percentage of 15.7% and using sanitizers to protect health is the second most successful factor with the global percentage of 11.7%.

The limitations faced in this study were limited to only Taiwan-based mask manufacturing companies, and it was dependent on the decisions of the limited company’s decision-makers.

The novelty of this study is that the empirical analysis of this study has been based on a successful Taiwan masks manufacturing company and evaluates the responsible factors for the production and distribution of Taiwan masks to other countries during COVID-19.

This paper aims to determine the hierarchical relationship between building partnership competencies for public sector educational leaders (ELs) administering and running the education system.

An interpretive structural modelling (ISM) technique was used to develop a hierarchical structural model for building partnership competencies. Nominal group technique (NGT) was used with the help of experts’ suggestions and opinions at the beginning of ISM to identify building partnership competencies. Also, the NGT was used to rank the competencies. A structural self-integration matrix was developed based on experts’ voting and agreement. Cross-impact matrix multiplication applied to classification (MICMAC) analysis was used to analyse the relationship among the building partnership competencies. A total of 11 experts were chosen for NGT and ISM sessions.

A total of 16 building partnership competencies were identified for this study. The competencies were compartmentalised into four domains: creative collaboration, create network, develop collective culture and encouraging constructive dialogue. MICMAC analysis shows each domain of the model of its key competencies ranked at the highest level in the ISM model and dependent competencies.

ISM is a modelling approach that is based solely on expert opinions and responses. Its limitation can be overcome with the help of empirical analysis.

This study supports the public sector ELs’ professional development and upskilling. In addition, the model developed in the study will be helpful for stakeholders, human resources division and policymakers to incorporate building partnership competencies in the training and development of ELs.

This study helps to identify and prioritise building partnership competencies using NGT and ISM. Literature shows that numerous authors have used the ISM approach. Still, the combination of NGT approach is limited. Therefore, the model developed in the study was based solely on experts’ opinions and suggestion based on their experiences and knowledge.