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Firms are accountable for upholding worker rights and well-being in their supply base. The authors unpack the evolution in lead firm thinking and practice about how to assure labor conditions at suppliers.

The authors conducted interviews with the social sustainability leaders at 22 global corporations (“lead firms”) and their sustainability consultants to understand how they think about, and enact efforts, to support labor in their supply base. The authors complement this with an analysis of stated practice in proprietary supplier codes of conduct for the manufacturing and extractive-related firms in the S&P 500 and FTSE 350.

The authors’ interviews suggest firms follow two distinct and cumulative approaches: a transactional-based approach leveraging collective buyer power to enforce supplier compliance and a relational-based approach focused on mutual capacity building between lead (buyer) firms and their suppliers. The authors also see the emergence, in a small subset of firms, of a bottom-up approach that recognizes supplier workers as rights-holders and empowers them to understand and claim their rights.

The authors identify systematic convergence in supplier codes of conduct. While the transactional and relational approaches are well documented in the supply chain social sustainability literature, the rights-holder approach is not. Its emergence presents an important complement to the other approaches and enables a broader recognition of human rights, and the duty of Western firms to assure those rights.

This study investigates whether the proportion of proprietary directors (blockholders or their representatives) on the board's remuneration committee influences vertical pay inequality in Spanish listed companies and whether this relationship can be conditioned by the concentration of ownership.

The sample contains information on the individual compensation of 1048 directors of 57 Spanish listed firms during the period 2013–2018 making up an unbalanced panel with 3565 observations. Panel data regressions are used to study how the presence of proprietary directors on the remuneration committee influences the remuneration of directors, focusing not on their absolute remuneration levels, but rather on their relationship to the average remuneration of the organization's employees (as a measure of vertical pay inequality within the company). The authors also investigate whether this relationship is conditioned by firm ownership concentration.

The results indicate that the presence of proprietary directors on the remuneration committee acts as a mechanism to reduce vertical pay inequality, even in the context of high ownership concentration.

Unlike the majority of previous research dedicated to the independence of the remuneration committee, this study focuses on the role played by proprietary directors. The results help elucidate the importance of proprietary directors to properly monitor and restrain directors' compensation in contexts of high ownership concentration.

In the case of Poiret & Anor v Seychelles Pension Fund & Anor (2022), the Court of Appeal, the highest court in Seychelles, took judicial notice of the fact that “[c]ommon law relationships are more prevalent in our society than those between married persons.” In this chapter, the author discusses the law relating to common law marriages in Seychelles by focusing on the following issues: the right to form a family (as a background to understanding common law marriages); requirements for a valid common law marriage; and the rights of parties in a common law marriage. These rights include “court granted” rights and “statutory rights” such as property rights (parties invoking the claim of unjust enrichment in the 1979 Civil Code and property orders and succession under the 2021 Civil Code at the dissolution of common law marriages). I also deal with the remedy of unjust enrichment in the context of the 2021 Civil Code; marital privilege (in case where one of the parties in a common law relationship is accused of committing an offence); and termination of a common law marriage. The author demonstrates the measures taken by courts and the legislators to protect some of the rights of people in common law marriages. The author suggests ways in which courts can interpret the relevant provisions of the 2021 Civil Code. Where necessary, the author highlights how courts or legislators in some African countries such as Kenya, Mauritius, Malawi, Tanzania, Sierra Leone, Ghana, Zambia, South Africa, Namibia, Rwanda, and Uganda have approached some of the issues above.

This study aims to demonstrate the importance of organizational networks in organizational performance is relatively rich; less understood are processes in organizational networking that entrepreneurs and organizations use in making sense of rapidly changing contexts for organizational performance.

This study conducts an exploratory organizational-level narrative analysis into firms’ experiences in two major emerging markets (EMs), namely, Russia and India – to identify organizational networking processes in the midst of institutional upheavals. The study is based on in-depth case studies of firms in EMs sourced from interview data from senior management and consolidated with secondary data.

The authors find that initially firms rely on informal networks (including blat/svyazi and jaan-pehchaan/jan-pehchan) and later formal (in the form of bureaucratic followed by proprietary) networks to make sense of the changes and uncertainties in turbulent environments. The authors also demonstrate the cyclical nature of strategic sensemaking in the process of developing organizational networks for performance.

The study has a number of theoretical and practical contributions. First, it extends the well-established business networking construct to a more inclusive organizational networking construct. Second, it demonstrates that sensemaking is dependent on interorganizational networking from the outset and throughout the growth of an organization in turbulent markets – from informal to formal bureaucratic and proprietary networks. Finally, this study is unique in documenting the entire process of sensemaking from scanning to performance as well as successfully demonstrating the cyclical nature of sensemaking.

This study aims to investigate beneficial right as a new legal concept and term accepted by the Indonesian legal system. The new concept was ratified to endorse government decision to use ṣukūk (as an Islamic financial instrument) in the financing of state budget deficit. Some legal issues emerged after the ratification such as the necessity to synchronize the beneficial right with other property rights in Indonesia and the disharmony between laws related to sovereign ṣukūk issuance.

The study uses a qualitative method with library study and interviews with relevant legal experts in Indonesia as the data collection techniques.

The findings show that the passage of Sovereign Ṣukūk Law 2008 that ratified beneficial right deemed as a concession point by the government to solve conflicts between legal restriction and employment of state-owned assets as the underlying asset of sovereign ṣukūk. The study deemed the necessity to improve the use of beneficial right in the Indonesian legal system which by the concept is not exercised for the issuance of sovereign ṣukūk only. There is the need to harmonize the administration of this right with other property rights in Indonesia.

The scope of study will be limited to the Indonesian regulation related to the use of beneficial right concept in the issuance of sovereign ṣukūk in Indonesia. The regulation as mentioned will be in the form of statutes, presidential or ministerial regulations, and also opinions of Indonesian legal and sharīʿah scholars regarding the matter.

This study may explore significantly the use of beneficial right for the issuance of sovereign ṣukūk by the Government of Indonesia. Specifically, the study reveals and addresses the issues that are following the ratification of beneficial rights originated from the common law system into the Indonesian civil law system.

Achieving tenure security is a global challenge impacting cities of the global south. The purpose of this paper is to evaluate the role of technology-enabled solutions as an enabler for the tenure rights of slum dwellers.

In this paper, we adopted a case study approach to analyze the use cases for technologies aiding India’s securitization of land tenure. The flagship state mission of Odisha, named the Jaga Mission, and that of Punjab, named BASERA – the Chief Minister’s Slum Development Program – were used as cases for this paper.

It was found that technologies like drone imagery and digital surveys fast-tracked the data collection and helped in mapping the slums with accuracy, mitigating human errors arising during measurement – a necessary condition for ensuring de jure tenure security. The adoption of a technology-based solution, along with a suitable policy and legal framework, has helped in the distribution of secure land titles to the slum dwellers in these states.

Odisha’s and Punjab’s journey in using technology to enable tenure security for its urban poor residents can serve as a model for the cities of the global south, dealing with the challenges of providing secure tenure and property rights.

The purpose of this paper is to consider the effect of the Prevention of Money Laundering Act (PMLA), 2002 on the property rights of third parties, by evaluating whether the interpretation of the scheme of the PMLA, 2002 results in a deprivation of rights, by virtue of the provision for the provisional attachment of property.[AQ3] In doing so, this paper attempts to consider two sub-categories of third parties that stand affected by §5 of the PMLA, 2002.

Primarily the authors analyse diverging judgements and case law across various high courts to evaluate the position of law with regards to attachment of property. To reach a precise legal conclusion, the authors consider the composite scheme of the PMLA, 2002 in their analysis.

It has been concluded that there is a clear lack of judicial cohesion in the interpretation of the PMLA, 2002, and in the absence of a judgement by the Supreme Court of India, enforcement authorities have failed to correctly identify the boundaries of the offence of money laundering, resulting in a dangerous deprivation of rights.

This paper fills a vacuum of detailed scholarship on anti-money laundering provisions in India, while also being contemporaneously relevant, as it considers the effects of the PMLA, 2002 on bona fide economic transactions and secured creditors.

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).

IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.

The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.

The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.

The primary objective of this study is to unveil the relationships that interconnect ESG and three pillars disclosures with technological innovation while also investigating the moderating impact of product market competition. The paper seeks to identify the underlying mechanisms that facilitate technological innovation in sustainable management.

Using data from 8,738 Chinese firms from 2011 to 2019, this study employs quantitative analysis to examine the relationship between ESG disclosure and technological innovation and the moderating effect. Moreover, this study explores the heterogeneous impacts while considering factors such as property rights and firm size.

The findings reveal a positive correlation between ESG disclosure and technological innovation. The study also investigates the moderating role of product market competition and finds that increasing competition mitigates the positive effects of ESG disclosure on technological innovation. Additionally, the conclusions reveal that the relationship between ESG and three pillars disclosures and technological innovation, as well as the moderating role of product market competition, exhibits inconsistency across firms with different property rights and sizes.

This study offers a clear understanding of the relationship between ESG disclosures and technological innovation, and how it varies across businesses of different sizes and ownership structures. It also provides fresh perspectives on the influence of product market competition on this relationship, with implications for strategy development in corporations.