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We examine the perceived influence of externally generated firm ratings of corporate social responsibility (CSR) on voting for shareholder-sponsored CSR proposals. Using stakeholder and legitimacy theories, we introduce two rationales that relate shareholder voting decisions to the firm’s CSR performance: the complementary perspective where investors rely on management’s branding or image of the firm for CSR performance, and the sufficiency perspective where shareholders consider legitimacy effects of firm CSR performance. Our examination of 473 CSR shareholder-sponsored proposals during the 2013 to 2015 proxy seasons reveals a negative relationship between support for shareholder-sponsored CSR proposals and CSR strengths, particularly for social and environmental CSR strengths. We also find a positive relationship between support for shareholder-sponsored CSR proposals and CSR concerns, particular in the area of environmental CSR concerns. These results partially support the sufficiency perspective that incorporates shareholder legitimacy concerns. When companies have poor CSR performance, shareholders may view further CSR initiatives as beneficial to the firm.

Research on gender attitudes has consistently found that younger generations have more gender egalitarian views than older generations. Less attention, however, has been directed toward examining whether the generation gap has grown or shrunk over time and whether it differs across dimensions of gender attitudes. Using data from the General Social Survey for years 1977–2018,the authors examine the generational gap in gender attitudes across three components: views toward women in leadership, working mothers, and the gendered division of family labor between public and private spheres. The results show that differences between generations vary significantly across these dimensions. Attitudes have converged over time in support for women’s leadership, yet Baby Boomers espouse slightly higher levels of support than other generations, including the younger Generation Xers and Millennials. In contrast, consistent generation gaps are observed in support for working mothers, where younger generations hold more supportive views than respective older generations. Attitudes toward the gendered division of public/private sphere labor have converged between Millennials, Generation Xers, and Baby Boomers, with only Pre-Baby Boomers holding significantly more traditional views. Collectively, these trends highlight how cultural change through cohort replacement does not uniformly advance gender egalitarian ideologies. Instead, these shifts vary across specific dimensions of gender attitudes.

The aim of this paper is to gauge the ethical views of male and female final year Accounting students in South Africa and to compare the results with similar studies performed in Australia and Ireland. The study also discusses the desirability of including an ethics course in the Accounting curriculum as a strategy to improve the ethical standing of the accounting profession. The most important self‐reported factor that influenced students’ ethical behaviour was the fear of getting caught. It was recommended that professional accountancy bodies should be more transparent in respect of their disciplinary procedures in order to discourage unethical behaviour. Ethics training initiatives should also address whistleblowing, and whistleblowing should be encouraged. Furthermore, universities should integrate ethics more fully into all courses in the Accounting curriculum of prospective professional accountants.

This paper examines whether shareholders consider corporate social responsibility (CSR) performance when voting on corporate governance change proposals submitted by dissident shareholders. These proposals recommend changes to the corporate governance status quo and are made by dissident shareholders who are dissatisfied with the company’s existing governance practices.

Using 195 governance change proposals voted on during 2013, the paper examines the relationship between CSR performance (obtained from the MSCI database) and the level of voting support for these proposals.

This study finds that shareholder support for corporate governance change proposals submitted by dissident shareholders is positively related to firms’ CSR concerns, especially environmental concerns.

The findings suggest that shareholders may be concerned with the potentially adverse effects of weak CSR performance, especially poor environmental performance, and may support changes to corporate governance structures when a company’s CSR and environmental performance is weaker.

As the first research to examine the relationship between CSR and proposed changes to corporate governance, this study provides unique insights into shareholder perceptions of the value of CSR based on shareholders’ support (or lack thereof) for governance changes proposed by dissident shareholders.

Past literature has focused on the intergenerational transmission of gender ideologies, without considering the role cultural context plays. That is, while it is understood that there is a positive relationship between mothers’ gender ideology and that of their adolescents, how might this relationship differ among foreign-born mothers and their native-born adolescent children? This chapter extends the literature on the construction and transmission of gender ideology between immigrant mothers and their children in two ways. First, using data from the child sample of the National Longitudinal Survey of Youth 1979 (N=2,202), it examines adolescent gender ideology as influenced by mothers’ gender beliefs and nativity. Second, it assesses the interaction between maternal gender ideologies and nativity as they influence adolescent ideology. Findings from this study suggest that the nativity of the mother does not affect the adolescent’s ideology, nor does it act as a moderator of maternal influence. The chapter ends with a summary and contextualization of the findings framed in developmental psychology and suggesting that factors external to the household, such as the influence of peers, may work to mitigate the effects of cultural frameworks.

The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low‐ and mid‐cap listed firms.

The authors examine the relation between characteristics of the audit committee and financial reporting quality for listed companies not mandated to comply with these requirements, i.e. low‐ and mid‐cap firms. For a sample of 288 firms, the authors regress measures of audit committee independence, expertise and activity and size on alternative measures of earnings management.

A significant association is found between all three characteristics and lower earnings management. The significant measure for independence is the proportion of independent directors on the audit committee; for expertise, it is that at least one member of the audit committee has an accounting qualification; and for activity and size, it is the frequency of audit committee meetings.

The results provide support for the mandatory establishment of audit committees for the top 500 (high‐ and mid‐cap) firms introduced by the ASX and suggest those audit committee characteristics which could improve financial reporting quality for low‐ and mid‐cap firms.

The paper examines low‐ and mid‐cap firms in order to complement previous similar studies done for high‐cap firms. It identifies the effects on financial reporting quality of voluntarily choosing to have an audit committee and of the choice of audit committee characteristics, in the period after substantial corporate governance reform. It includes a new measure among audit committee characteristics, industry expertise, which is required in Australia and is new to the literature.

This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the changing EU non-financial regulation assuming the Italian scenario and the industrial industry as significant in achieving the research aims.

The authors used the content analysis composing the sample of 34 large listed companies (i.e. PIEs) belonging to the industrial sector in Italy. The authors choose the Italian PIEs’ sustainability reports published in 2019 after the adoption of the EU directive and its guidelines. The authors adopted a coding and classification system, investigating the climate-related information through a systematic, objective and reliable method. The authors defined 99 indicators along the structure of the European Commission's guidelines and the indicator of disclosure, climate-related information indicator (CII). The framework mainly derives from the corporate disclosure theory and legitimacy and stakeholders' theories.

The results show the lack of several required climate-related information or a not in-depth presentation of information. Thus, findings are interesting in emphasizing that the current climate-related disclosure is at an early stage in complying with the European Commission's guidelines. Additionally, the findings enlarge previous theories on corporate disclosure, proposing new insights in the light of the recent interest in climate-related information.

Evidence contributes to extending the existing literature, drafting the state of the art of what is the quality and the quantity of the climate-related information in the corporate disclosure in the European scenario.

This paper is directed to propose the state of the climate-related disclosure following the EU directive guidelines, proposing some evidence to support the path toward the integrations of information by several parts (e.g. companies, regulators and so on).

The paper is a useful baseline for academics, practitioners, policy-makers and regulators in understanding actions to adopt in the climate-related disclosure and what could be the impact of forthcoming regulations in the field, also having some metrics (e.g. score value of disclosure, the indicator of climate-related information disclosure – CII).

Although the term “trigger event” is commonly accepted and frequently mentioned by many disciplines in conjunction with sensemaking, research attention on the trigger event construct is sorely lacking. We chose to examine this construct within a specific setting that global leaders have to master – the intercultural context. After reviewing the relevant literature, we created an original model of trigger events and sensemaking in the intercultural context, which is accompanied by propositions that determine the likelihood of an event rising to the level of a trigger. It is our hope that this theoretical model will lead to a better understanding of how trigger events function in general. The chapter contributes to a greater understanding of the cognitive element of global leadership effectiveness. Finally, the model has practical implications for intercultural and global leadership training and executive coaching.

Summarizes the basic principles of Bioenergetics along with its origin in Riechian psychology. Clarifies that Bioenergetics is used at Cranfield not as psychotherapy, but as an aid to personal development for a specific population of high‐functioning individuals, i.e. managers. Places the Bioenergetic body‐mind notion into a philosophical context of human goodness and potential; thus expanding the focus to body‐mind‐spirit. Examines five body‐mind types through the following aspects: how they operate at work; how they were formed; key attitudes; unique gifts; body shape; development path; how they are best managed. Case histories illustrating the different types in various modes of consultant intervention, i.e. individual development, team building and culture change.

The purpose of this paper is to examine the professional context of the educator and architects who designed and conceived Woodleigh School in Baxter, Victoria, Australia (1974-1979) and to identify common design threads in a series of schools designed by Daryl Jackson and Evan Walker in the 1970s.

The research was derived from academic and professional publications, film footage, interviews, archival searches and site visits. Standard analytical methods in architectural research are employed, including formal, planning and morphological analysis, to read building designs for meaning and intent. Books, people and buildings were examined to piece together the design “biography” of Woodleigh School, the identification of which forms the basis of the paper's argument.

Themes of loose fit, indeterminate planning, coupled with concepts of classroom as house, and school as town, and engagement with a landscape environment are drawn together under principal Michael Norman's favoured phrase that adolescents might experience “a slice of life”, preparing them for broader engagement with a world and a community outside school. The themes reflect changing aspirations for teenage education in the 1970s, indicating a free and experimental approach to the design of the school environment.

The paper considers, for the first time, the interconnected role of educator and architect as key protagonists in envisioning connections between space and pedagogy in the 1970s alternative school.