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The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

To detail the revised Essential #1.

This is a description and case study of Essential #1.

This article includes the following elements: details of the rationale behind the revisions to the Essential; highlights of the specific changes to the Essential; and definitions of the key concepts related to the Essential.

This article provides the following: a “Deepening Our Learning” section, with a description of the Essential in action that might help others to integrate this ideal into their teaching and teacher education practices; and a reflection on potential impacts of the new elements of each Essential on existing or new PDS work.

This article provides a description and application of the revised Essential #1.

This study aims to test empirically the differences between Islamic and conventional banks in terms of impacts of the audit committees' quality on financial performance between Subprime and Corona crises.

The variables are articulated in four hypotheses tested by the GLS analysis. The data were collected via DATASTREAM and from banks' annual reports. The collected data covered four continents: America, Asia, Africa and Europe. The financial performance measures and audit committee's determinants of the conventional and Islamic banks concerned 112 banks of each type after the Subprime crisis and before the Corona crisis (2010–2019).

Results showed that the audit committee reduced the profitability of two bank types. Moreover, it harmed the conventional banks' efficiency, but reported an unclear effect within Islamic banks. Even so, the authors noticed that the audit committee had a positive impact for the conventional banks' liquidity, while the same effect was apparently ambiguous on the Islamic banks' liquidity. For solvency, the audit committee positively influenced conventional banks, while it affected that of Islamic banks.

Empirically, the authors’ results can serve as a reference for decision-makers allowing to clarify the data on the financial competitiveness of two bank types to facilitate the planning of strategic performance programs based on the audit committee quality. Theoretically, researchers found that the differences between the results are due to the audit committee quality of each bank type or to the financial performance evaluation method. However, there are further factors that are related to the research peculiarities, the methodology, the data and the interpretation.

Based on the comparative literature review between conventional and Islamic banks, this study is the first conditional and comparative research between the audit committee quality and the financial performance of conventional and Islamic banks in a specific period (after Subprime and before Corona crises).

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

From a hospitality and tourism perspective, the purpose of this study is to analyse the case of Jordan by looking at the implementation of corporate social responsibility (CSR) practices in the hospitality industry and their contribution to the management of the pandemic crisis, with a special focus on large hotels.

The method focuses on a qualitative study based on ten in-depth interviews with senior managers of five-star hotels in Jordan, fully used as quarantine facilities during the COVID-19 pandemic.

The study reveals how and why the implementation of CSR practices contributes to the crisis management in Jordan, also highlighting the role of the managers and the hotels’ organizational cultures.

Drawing from the unique case of Jordan, to the best of the authors’ knowledge, this is the first study which analyses the close relationships between crisis and hospitality management from a CSR perspective, and the impact of organizational cultures and ethical strategies on local stakeholders.

The application of global indices of nutrition and food sustainability in public health and the improvement of product profiles has facilitated effective actions that increase food security. In the research reported here we develop index measurements further so that they can be applied to food categories and be used by food processors and manufacturers for specific food supply chains. This research considers how they can be used to assess the sustainability of supply chain operations by stimulating more incisive food loss and waste reduction planning. The research demonstrates how an index driven approach focussed on improving both nutritional delivery and reducing food waste will result in improved food security and sustainability. Nutritional improvements are focussed on protein supply and reduction of food waste on supply chain losses and the methods are tested using the food systems of Kenya and India where the current research is being deployed. Innovative practices will emerge when nutritional improvement and waste reduction actions demonstrate market success, and this will result in the co-development of food manufacturing infrastructure and innovation programmes. The use of established indices of sustainability and security enable comparisons that encourage knowledge transfer and the establishment of cross-functional indices that quantify national food nutrition, security and sustainability. The research presented in this initial study is focussed on applying these indices to specific food supply chains for food processors and manufacturers.

The purpose of this paper is to analyze customers’ perceptions about brand personality in different cultural environments, checking if the archetypal framework of Mark and Pearson (2001) applies to different brands across countries.

The authors measured consumers’ perceptions in different cultural contexts through a survey, and received 537 valid questionnaires from Portugal, Brazil, Colombia and Peru, countries that have some similar indicators of cultural proximity. The authors wanted to verify if the words and sentences that respondents related to each brand were coherent with the archetype/brand, and the homogeneity of the results in different cultural contexts.

Empirical evidence shows that there is proximity between the literature review and the associations – words and sentences – that consumers from different countries make with those brands. This consistency of results is significantly higher for word associations.

Regardless of the results, the perceptions of consumers expressed through the selected words were often diverse and heterogeneous among countries. This could possibly indicate insufficient efforts from global brands toward a coherent brand personality/global-archetypal approach. Therefore, managing brand personality deserves more attention and marketers must understand consumer behavior patterns in different markets.

The paper aims to promote the development of intelligent materials and the 4D printing technology by introducing recent advances and applications of additive layered manufacturing (ALM) technology of intelligent materials and the development of the 4D printing technology. Also, an arm-type ALM technology of shape memory polymer (SMP) with thermosetting polyurethane is briefly introduced.

This paper begins with an overview of the development and applications of intelligent materials around the world and the 4D printing technology. Then, the authors provide a brief outline of their research on arm-type ALM technology of SMP with thermosetting polyurethane.

The paper provides the recent developments and applications of intelligent materials and 4D printing technology. Then, it is suggested that intelligent materials mixed with different functional materials will be developed, and these types of materials will be more suitable for 4D printing.

This paper overviews the current developments and applications of intelligent materials and its use in 4D printing technology, and briefly states the authors’ research on arm-type ALM technology of SMP with thermosetting polyurethane.