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Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

This study aims to investigate the mediating and moderating effects of psychological ownership and belief in just world in the relationship between transformational leadership and work engagement.

The data were collected from 183 lecturers who teach in an Indonesian university. The questionnaires covered transformational leadership, psychological ownership, belief in just world and work engagement. The collected data were examined with structural equation model analysis.

The results demonstrated a significant moderated mediation index, which indicated that the relationship between transformational leadership and work engagement is mediated by psychological ownership and is moderated by belief in just world.

To achieve higher work engagement, organizations should increase employees’ feelings of ownership and boost just world belief.

The present study offers new insight on how personality trait plays a moderating role in the relationship between transformational leadership and work engagement.

Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.

This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.

By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.

The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.

In addressing the future trajectory of knowledge management systems, this paper uses the psycho-social notion of generativity which recently stimulated contributions in technology and innovation for a holistic systemic knowledge management (KM) review. The purpose of this study is to identify current shortcomings and fixations together with their ramifying affordances, all enveloped within a novel KM concept and prototype-system-under-development.

It follows up on prior publications using design science research (DSR) methodologies in compliance with theory effectiveness, a principle expecting system designs to be purposeful in terms of utility and communication. The KM perspective taken prioritizes a decentralizing agenda benefiting knowledge workers while also aiming to foster a fruitful co-evolution with traditional organizational KM approaches.

The notions of generative fit and capacities in their technical, informational and social interpretations prove able to accommodate diverse KM models and to cumulatively synthesize a wide range of related concepts and perspectives. In the process, Nonaka’s renowned socialize, externalize, combine, internalize and Ba model is repurposed and extended to suggest a corresponding complementing seize, imbed, collate, encompass, effectuate workflow embedded in distinct digital ecosystems fully aligned to the diversity of the generative attributes introduced.

Although the prototype development is still in progress, the study conforms to the DSR practice to report on early visions of technology impact on users, organizations and society and also refers to and reflects on aspects of feasibility, suitability, acceptability and the system’s prospect as a general-purpose technology or disruptive innovation.

The paper transdisciplinarily integrates the well-established psychological notions of generativity into its newer digital and systemic KM dimensions. The resulting new insights transparently inform the concept and prototype design, present a holistic framework for individuals and organizations and suggest avenues for new KM applications and KM research directions inspired by the adopted and adapted novel generativity contexts.

This study aims to examine the individual and contextual predictors of managerial attitudes toward employees with chronic depression (EwCD) in the hospitality and tourism field, the relationship between managerial attitudes toward EwCD and levels of organizational citizenship behavior, and the mediating role of personality in this relationship.

Empirical data were collected through an online survey of 305 managers working in the hospitality and tourism industry in the USA. SmartPLS 3 software was used to conduct a partial least squares-structural equation modeling analysis.

Organizational and individual characteristics of managers, such as pressure to be productive in the workplace, previous experience with depression, levels of anxiety and personality characteristics, are strong predictors of attitudes toward employees with depression. Personality mediates the effect of managers’ attitudes toward organizational citizenship behavior.

The study provided support that managers who have experienced depression are more understanding of the needs of EwCD and, consequently, can reduce related stigma in the workplace. Likewise, open and agreeable managers who do not feel the constant pressure to showcase high performance and who score low on anxiety and high on organizational citizenship behavior can create a safe working environment free from prejudice and discrimination toward EwCD.

Examining depression in the hospitality and tourism industry becomes even more critical as mental health issues are increasing in the workplace. This research contributes to the hospitality and tourism literature, which seldom investigates managerial perspectives of mental illness and sheds light on the desirable managerial personality traits necessary for creating an inclusive workplace.

In further conceptualizing a novel generative knowledge management system (KM/KMS), this paper aims to focus on identifying and mitigating the risks related to its envisaged scaling from a prototype to an application with a rapidly growing user base.

It follows up on prior publications using design science research (DSR) methodologies in compliance with theory effectiveness, a principle expecting system designs to be purposeful in terms of utility and communication. The KMS perspective taken prioritizes a decentralizing agenda benefiting knowledge workers while also aiming to foster a fruitful co-evolution with conventional organizational KM approaches.

The utilization and further extension of the CKDT and a “scalable innovation” heuristic are assisting the detecting of potential scaling risks related to the logics and logistics, generative interoperability, technological capacitating, knowledge dynamics and value chain which further validates the viability of the proposed KM concept and system.

Although the prototype development is still in progress, the paper conforms to the DSR practice to report on early visions of technology impact on users, organizations and society but also reflects on expectations of viability, desirability and commitment, as well as the system’s prospect as a general-purpose-technology or disruptive innovation.

In addition to the novel KM-related perspectives, the paper’s practical emphasis on the scaling of more complex systems is rarely dealt with in the literature due to the respective projects’ often large-scale collaborative nature, broad methodological scope and diverse stakeholders’ interests. In this case, the task is eased as prior DSR outputs can be referred to.

The purpose of this paper is to analyze the scientific basis of the Paris climate agreement.

The analyses are based on the IPCC’s own reports, the observed temperatures versus the IPCC model-calculated temperatures and the warming effects of greenhouse gases based on the critical studies of climate sensitivity (CS).

The future emission and temperature trends are calculated according to a baseline scenario by the IPCC, which is the worst-case scenario RCP8.5. The selection of RCP8.5 can be criticized because the present CO₂ growth rate 2.2 ppmy⁻¹ should be 2.8 times greater, meaning a CO₂ increase from 402 to 936 ppm. The emission target scenario of COP21 is 40 GtCO₂ equivalent, and the results of this study confirm that the temperature increase stays below 2°C by 2100 per the IPCC calculations. The IPCC-calculated temperature for 2016 is 1.27°C, 49 per cent higher than the observed average of 0.85°C in 2000.

Two explanations have been identified for this significant difference in the IPCC’s calculations: The model is too sensitive for CO₂ increase, and the positive water feedback does not exist. The CS of 0.6°C found in some critical research studies means that the temperature increase would stay below the 2°C target, even though the emissions would follow the baseline scenario. This is highly unlikely because the estimated conventional oil and gas reserves would be exhausted around the 2060s if the present consumption rate continues.