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This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

The purpose of this paper is to introduce a guideline to mainstream women into disaster reduction in the built environment in Sri Lanka.

The paper is based on ten in-depth interviews conducted with professionals engaged in disaster risk reduction in the built environment in Sri Lanka. The interviews are complemented by a comprehensive literature review conducted on the impacts of 2004 Indian Ocean tsunami on women in Sri Lanka, and the country’s status of mainstreaming women into disaster reduction in the built environment.

The paper presents a guideline for mainstreaming women into disaster reduction in the built environment in Sri Lanka which consists of factors influencing the process, main steps, parties responsible, required resources, required expertise, appropriate stages of development to conduct the process, barriers to the process and how to improve the process.

At present, there are no guidelines which specifically inform how to mainstream women into disaster reduction in the built environment in Sri Lanka. Such guideline is significant to reduce women’s vulnerability to natural disasters and also to tackle disaster vulnerabilities of the built environment in general.

Most feminists policies are aspirational. Deficiencies include vague terms of what constitutes ‘feminist’ within policy, ambiguous investment criteria, lack of consultation and the use of the binary definition of gender negating gender-diverse people (Tiessen, 2019). The purpose of this study is to identify parameters that characterize feminist entrepreneurship policies and to advance recommendations to operationalize these policies.

The COVID-19 pandemic has unveiled fragilities in the socio-economic gains that women entrepreneurs have achieved. Gender-regression is, in part, the product of entrepreneurship policies that fail to recognize the nature and needs of women entrepreneurs. To inform recovery measures, this article considers two research questions: what are the parameters of feminist entrepreneurship policies? and how can parameters of feminist entrepreneurship policy be operationalized in pandemic recovery measures? To inform the questions, the study draws on the academic literature and thematic analysis of three collective feminist action plans to operationalize ten parameters that characterize feminist entrepreneurship policy.

Supplanting ‘feminist’ for women in the construction of entrepreneurship policies, without specifications of how parameters differ dilutes government's efforts to achieve gender quality and women's economic empowerment. To inform policy, recommendations of three feminist recovery policies clustered under seven themes: importance of addressing root causes of inequality; need to invest in social and economic outcomes; economic security; enhancing access to economic resources; investment in infrastructure; inclusive decision-making; and need for gender disaggregated data to inform policy. Differences in policy priorities between collective feminist recovery plans and the academic literature are reported.

The parameters of feminist entrepreneurial policy require further interpretation and adaptation in different policy, cultural and geo-political contexts. Scholarly attention might focus on advisory processes that inform feminist policies, such as measures to address gender-regressive impacts of the COVID-19 pandemic. Research is also needed to understand the impacts of feminist policies on the lived experiences of diverse women entrepreneurs. Limitations: The study design did not incorporate viewpoints of policymakers or capture bureaucratic boundary patrolling practices that stymie feminist policies. Thematic analysis was limited to three feminist recovery plans from two countries.

Recommendations to operationalize feminist entrepreneurship policies in the context of pandemic recovery are described.

Ten parameters of feminist entrepreneurship policy are explored. The conceptual study also advances a framework of feminist entrepreneurship policy and considers boundary conditions for when and how the parameters are applicable.

The macroeconomic changes as well as the challenges facing universities nowadays result in the transfer and adaptation of various concepts and organizational methods from enterprises to universities. One of such solutions is mergers. Even though there are a very large number of practical examples of university mergers in the world, at the same time there is a shortage of frameworks that would help manage mergers. The purpose of this paper is to present key areas of focus in HEIs’ consolidation processes and the creation of the conceptual model of the universities’ mergers.

In this paper synthesis, the inductive approach for model development and case study description were used. The analysis and findings were based on the systematic literature review taken out from management and public policy areas. The new public management and public value governance approaches as well as strategic and process theories of mergers were applied. The descriptive approach to management was used as well.

Formulation of a Conceptual Model of Universities’ Mergers and ten principles of effective management of universities’ mergers that cover the entire process, from planning, through implementation, to integration.

There is a need to verify the proposed inductive model of universities’ mergers through further qualitative and mixed-methods research studies.

The paper offers a significant opportunity for practical application of the presented content, because it indicates how the know-how from one (business) sector can be valuable for the future of another sector (the over-fragmented sector of higher education).

This study presents the key areas of focus in HEIs’ consolidation processes and proposes a novel Conceptual Model of Universities’ Mergers. It concludes with the principles of effective management of universities’ mergers.

The purposes of this paper are two-fold: first, to introduce a new concept of primary care consultation system at a mainland Chinese hospital in response to healthcare reform; and second, to explore the factors associated with change resistance and acceptance from both patients’ and medical staff’s perspectives.

A survey design study, with two questionnaires developed and distributed to patients and medical staff. Convenience and stratified random sampling methods were applied to patient and medical staff samples.

A 5-dimension, 21-item patient questionnaire and a 4-dimension, 16-item staff questionnaire were identified and confirmed, with 1020 patients (91.07 percent) and 202 staff (90.18 percent) as effective survey participants. The results revealed that patient resistance mainly stems from a lack of personal experiences with visiting general practice (GP) and being educated or having lived overseas; while staff resistance came from occupation, education, GP training certificate, and knowledge and experience with specialists. Living in overseas and knowledge of GP concepts, gender and education are associated with resistance of accepting the new practice model for both patients and staff.

There are few Chinese studies on process reengineering in the medical sector; this is the first study to adopt this medical consultation model and change in patients’ consultation culture in Mainland China. Applying organizational change and process reengineering theories to medical and healthcare services not only extends and expands hospital management theory but also allows investigation of modern hospital management practice. The experience from this study can serve as a reference to promote this new consultation model in Chinese healthcare reform.

It has long been recognised that the top-down approach is prevailing over bottom-up approach in landuse planning in African countries. The purpose of this paper is to evaluate and identify the facilitators and limitations to have effective public participation (PP), and suggest how the practices can be improved in Nigeria.

Using Nigeria as a case study, this paper involves interviews of various stakeholders, including government staff, representatives of interest groups, general public, members of the planning board and planning commission. Information is analysed by narrative techniques of reporting.

There is a general judgment that PP is vital to landuse policy. Early public consultation was preferred, as many respondents pointed out that this would help shape the final policy. Yet, their opinion varied on whether relevant information was provided to the public, as well as their level of satisfaction with the whole process. While the process was fairly seen as giving opportunities for the public to make comments on public policy, the approach appeared not to be fruitful in many cases: (a) when the scope was broad; (b) lack of representativeness and abstruse information; (c) insufficient feedback to the participants; and (d) corruption and shortage of resources to complete the process promptly.

Understanding the facilitators and limitations that impact the success of PP can help provide guidance to improve the decision-making processes of public policies.

This paper fills the knowledge gap by providing the Nigerian experience on stakeholders' perspectives of PP in developing countries.

This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response.

The theoretical lens of regulatory space is used to analyse the four-year debate around cryptocurrency holdings and informs the extensive thematic analysis of public documents, meetings recordings and comment letters on the topic.

Facing national standard setters' initiatives to regulate accounting for cryptocurrency, the IASB defended its position in the regulatory space through an agenda decision based on ewct 2xisting standards, which was finalised by the International Financial Reporting Standards Interpretation Committee (IFRS IC) despite criticism from constituents and Board members.

The paper provides insights into the IASB approach to a regulatory vacuum regarding a new class of items, which derive from a new and rapidly-evolving technology. Disruptive technology impacts the contested arena of accounting regulation, in which the constituents ask for new solutions and the IASB tries to resist such pressures, while defending its position.

The paper sheds light on the growing importance of agenda decisions in the IFRS environment and on the limits of the IASB long regulatory process in the circumstance of emerging accounting issues deriving from rapidly-evolving technology.

This investigation is timely and relevant as it considers the regulatory issues arising from disruptive technological innovations (i.e. cryptocurrency), shedding light on the limits of regulatory processes in times of technological change.

This case study describe how Bahrain Polytechnic maintains academic quality while responding to students’ expectations that prior learning will be recognized in a competitive market. Although recognising prior learning is important for enhancing the student experience, Higher Education Institutions (HEI’s) need confidence in the quality of transferring students prior learning. Bahrain Polytechnic differ from other HEI’s in the Kingdom of Bahrain in that it delivers applied, professional and technical qualifications. Graduates are expected to be work-ready; confident and competent, aware of what is expected of them in the professional world, and able to perform to their full potential (Bahrain Polytechnic, 2017). Programmes, qualifications and courses, and the underlying methodology of how they are delivered are developed in consultation with businesses, industries, professions, international education and training institutions to ensure that Bahrain Polytechnic graduates meet the needs of the labour market, thus supplying Bahrain’s economy with a source of highly skilled graduates. This enforces the use of a unique teaching and learning philosophy represented in Problem-based Learning (PBL) (Bahrain Polytechnic, 2017). Therefore, Bahrain Polytechnic need to be very cautious when assessing any RPL application. This paper identifies student mobility and internationalization as important and legitimate issues for both individual institutions and for educational quality assurance bodies. It then focuses on the Bahrain Polytechnic’s approach in acknowledging students prior learning through formal education. Following significant internal consultation, Bahrain Polytechnic has developed a more robust process for awarding credits/ exemptions to students based on formal education in other approved HEI’s.

The “tourism living systems” (Tourism Living System – TLS) concept is underdeveloped, with limited relevant theoretical analysis to understand how it can support the transformations of tourism systems towards healthy communities and places. This paper aims to conceptualise TLSs and key stakeholder roles for enacting regenerative tourism using a living systems perspective.

Knowledge synthesis and co-production were used to identify the conceptual framework and its applications. Knowledge synthesis was undertaken through a scoping review of the regenerative tourism literature and supplemented by a consultation exercise with leading regenerative tourism practitioners. Co-production of knowledge involved case study research to assess the conceptual framework's practical applications and revise it with regenerative tourism practitioners.

The study revealed that regenerative tourism is informed by living systems' thinking. The authors identify five diverse, interdependent and interconnected stakeholder roles from the case studies and scoping review. All stakeholder roles are vital for constituting tourism systems that contribute to the healthy evolution of social-ecological systems.

Real-world case study applications of the TLS framework will guide tourism stakeholders who seek to adopt regenerative tourism approaches.

The study contributes to developing new frontiers in tourism stakeholder roles and paradigms with implications for regenerative tourism futures. The TLS framework challenges industrial conceptions of tourism by proposing a shift in stakeholder roles from extraction to generating new life to survive, thrive and evolve.

The purpose of this paper is to identify knowledge gaps on insinuations of possible directions of European Union (EU) and international climate policies.

This study has used participatory approach of highly experienced stakeholders’ engagement, involved directly or indirectly in the process of policymaking. A range of priority issues has been initially identified through desk analysis and key stakeholders have been selected and invited to partake in the process. Preliminary results have been validated through interaction with stakeholders during a series of workshops.

The results show the identification of a series of sectors, where climate policy is expected to focus in the future and the definition of 11 specific topics upon which knowledge gaps are expected to appear. Results on the identified knowledge needs are analysed and categorized by each prioritized main topic and compared with literature findings. Emphasis is identified to be placed on the topics of renewable energy, EU climate policy and international climate negotiations, which are the most popular ones, followed by energy policy and energy efficiency.

A key element of the approach is the consideration of key experts’ feedback on their specific area of expertise, instead of general public engagement, therefore leading to accurate results. Despite the fact that our approach was applied to a specific problem, the overall analysis could provide a framework for supporting applications in various problems in the field of priorities’ identification and even expanding to decision-making problems.