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Although publicly listed firms in Sri Lanka have been increasingly adapting sustainability reporting into their annual reporting practices, a limited number of firms prepare sustainability reports by integrating sustainable development goals (SDGs) into reporting mechanisms. This study attempts to develop an index to monitor firms' sustainability reporting practices based on Global Reporting Institute (GRI) guidelines integrating SDGs.

This paper develops a sustainability score index using the 17 SDGs utilising the results of content analysis of corporate annual reports of a selected sample of 100 firms listed on the Colombo Stock Exchange (CSE). Principal component analysis was employed to examine the reliability of data in the developed index.

Findings show that the developed scoring index is efficient for evaluating the contents of the sustainability reports of Sri Lankan firms. Sustainability reporting practises with regard to the SDGs were observed to have a turbulent period from 2015 to 2019 and the SDGs 12 and 15 were identified to be mostly reported in Sri Lankan corporate sustainability reports.

The results of the study add to knowledge on the monitoring of sustainability reporting practises with reference to SDGs. The study outcomes are useful for the investors, stakeholders, and statutory bodies to measure the sustainable performance of business firms and assess the firm’s commitment towards the global sustainability agenda.

To the best of our knowledge, this is the first study that constructs a sustainability reporting score index integrating SDGs.

The purpose of this paper is to empirically explore the financial well-being (FWB) of Malaysian households and to construct a subjective FWB index with present and future time perspectives.

Data were collected from 1,867 respondents across five major regions in Malaysia. Adapting the InCharge Financial Distress/Financial Well-being (IFDFW) Scale by Prawitz et al. (2006) and the method of computing an index by Devlin (2009), this study develops an FWB index using subjective measures that include future time perspectives (retirement). The index was employed to measure the FWB across low-, middle- and high-income groups and socio-demographic characteristics.

This study finds evidence that Malaysians' FWB is at an average level (46.8). Middle-income households' FWB (46.1) flanks between the financial well-being index (FWBI) levels of the low-income (37.4) and high-income households (58.7). Across age groups, education levels and employment sectors, the FWB of Malaysians significantly varies, although not across different ethnics, religions, zones and residential areas. Overall, the results suggest that the detrimental effects of FWB are perceived by all Malaysian households nationwide regardless of their religion, ethnicity and residential areas.

The results of this study complement the other well-being indices used by policymakers and may serve as a useful input for government and policymakers for them to formulate appropriate strategies to promote higher FWB of Malaysian households based on their socio-demographic characteristics.

This study used primary data and developed a subjective FWB index that leverages on people's perceptions of their own financial well-being while including present and future time perspectives. The main contribution of this paper is to construct an index that is easily interpretable and that complements the existing FWB indices, and to identify the segments of society that have low vis-à-vis high FWB.

This paper aims to provide a driving behavior scoring model to decide the personalized automobile premium for each driver.

Driving behavior scoring model.

The driving behavior scoring model could effectively reflect the risk level of driver’s safe driving.

A driving behavior scoring model for UBI.

Our understanding of leaders and the role they play in organizations and society is changing, which has important implications for leadership education. At the turn of the century, society began to move from a mechanistic understanding of leadership to a more ecological one. The latter, ecological approach to leadership is characterized by collective decision-making, collaboration, shared leadership, and grassroots organization. While leadership educators have acknowledged this shift, more case examples are needed to illuminate practical implications for leadership. This study of county 4-H associations uses an explanatory sequential mixed methods design to explore the relationship between three factors: (a) subjects’ levels of hierarchical and systemic thinking; (b) how their associations engage in leadership and organizational learning; and (c) programmatic success. While no direct relationship emerged between programmatic success and subjects’ levels of hierarchical and systemic thinking, mixed methods results revealed several distinctions between high and low scoring programs’ approaches to leadership. These distinctions support an ecological approach to leadership, which in turn impacts modern approaches to leadership education.

Over the past decades, many health authorities and public policy experts have traditionally relied on indicators that are dependent on a nation's economy, its health-care infrastructure advancements, and superiority in biomedical sciences and technology to predict potential infection rates should a health pandemic occur. One such commonly relied-upon indicator was that of the Global Health Security (GHS) Index. However, the coronavirus disease 2019 (COVID-19) pandemic has shown how such variables prove to be inaccurate in predicting the infection rates during a global health pandemic. Hence, this paper proposes the utilization of socio-cultural behavioral traits to predict a country's COVID-19 infection rates.

This is achieved by proposing a model involving the classification and regression tree (CART) algorithm and a Poisson regression against the six selected cultural behavioral predictors consisting of individualism, power distance, masculinity, uncertainty avoidance, long-term orientation, and indulgence.

The results show that all the selected cultural behavioral predictors are significant in impacting COVID-19 infection rates. Furthermore, the model outperforms the conventional GHS Index model based on a means squared error comparison.

The authors hope that this study would continue promoting the use of cultures and behaviors in modeling the spread of health diseases.

The authors hope that their works could prove beneficial to public office holders, as well as health experts working in health facilities, in better predicting potential outcomes during a health pandemic, thus allowing them to plan and allocate resources efficiently.

The results are a testament to the fact that sociocultural behavioral traits are more reliant predictors in modeling cross-national infection rates of global health pandemics, like that of COVID-19, as compared to economic-centric indicators.

Based on the rankings of the global competitiveness index and the fragile states index, this paper aims to suggest alternative approaches to shed some light on the effectiveness of rankings in helping emerging economies improve their competitiveness from an institutional standpoint.

The statistical analysis consisted of a two-stage analysis; the first stage consisted of constructing an updated Alternative Institutional Quality Index (AIQI), intending to design a comparative measure between dimensions over time. The second stage consisted of evidencing the structure of each of the observed dimensions' variance to evidence the existing changes or gaps of the AIQI and its components. The authors incorporated the Kruskas–Wallis (KW) model to test the results.

This paper demonstrates that the analyzed countries generally maintain their competitive position, even though changes in their scores are reflected. This makes invisible the development and progress factors generated by the countries that are mainly found with low scores and only reflect stable structures that allow them to maintain their position.

The current study has a limitation because it concentrated on a few selected indicators based on the literature review. The limitations of this research may be overlooked in the future by adding additional variables and observations. The paper could be improved by including intra- and inter-regional approaches to control based on the occurrence of specific circumstances (i.e. informal institutions, economic development or factor endowments).

The paper contributes to the applicable measurement of competitiveness and its structural change over time.

This paper proposed an alternative and simple methodology to assess the evolution of the competitiveness indicators; this methodology could be used to measure structural changes at different levels, which may be an input for the design and implementation of policies to foster competitiveness.

The objective of this study is to assess the level of corporate governance (CG) compliance and identify determinants of high compliance in Indonesian publicly listed corporations including family and nonfamily firms. The country uses a voluntary disclosure approach to enforce its regulations; thus, it is important to identify the factors affecting compliance.

Employing a logistic regression model, this paper analyzes the CG index of high-compliance vs. poor-compliance companies and emphasizes factors that contribute to better governance compliance. The CG index of high-compliant firms is almost twice as high as that of low-compliant firms.

The study explores factors that contribute to high CG in an emerging market like Indonesian corporations. The study's findings indicate that family-owned businesses predominate in the low-compliance group. High-compliance firms are older and larger with higher financial performance, free float and leverage, as well as a positive influence of the founder's great leadership. The results support theoretical arguments that concentrated ownership and excessive majority shareholder control are key factors in determining the likelihood of good governance practices by firms. Hence, the market and regulators should devise effective strategies to encourage and reward high compliance.

The findings of the research offer several implications for the academic community and policymakers. Improving CG at the firm level is a viable goal, even though the agenda to reform minority investor protection laws and increase judicial quality is challenging and may take a long time to show significant results. Moreover, this study has some limitations that could be addressed in future research. The study focuses on a single-country setting, Indonesia. There are cultural aspects and governance settings that may be unique in the Indonesian context, which may limit the applicability of the findings to other countries with their own cultural settings and institutional legal framework.

The study investigates the factors that influence high governance compliance in specific CG regulations designed for the emerging Indonesian market. The study also discovers evidence that the crisis period has a favorable impact on the firm's decision to comply with governance provisions.

The dynamics of the competitive performance of the small medium firms is an evolving field of research in the developing countries like India. The influence of the innovation on the competitive performance of the firms is still an evolving area in India. This paper aims to explore the influence of the innovation on the competitive performance. The study is based upon the agro-food processing industry of the Jammu and Kashmir state of India.

The paper is based upon the exploratory design. It uses quantitative as well as qualitative method for the firm level analysis of competitiveness. The aggregate index method has been used to construct the innovation competence and total competitive performance index. The regression analysis is used for describing the model based upon the primary data.

The results of the study provide for a significant relationship between the innovation competence and firm level competitiveness. It describes the position of the agro-food processing firms under study with respect to the innovation competence index score and total competitiveness performance index.

The paper provides for the managerial implications of strategically incubating the innovation-based competence for the firms in specific geographical areas. The policy implications in terms of developing specific clusters and incubators for incremental and radical innovations can be derived, in regional economies.

The paper discusses the issue of interaction of innovation competence and firm level competitiveness of the agro-food processing industry, which is dynamic, specifically in the developing states. The paper discussed unique methodology of using aggregate index method for defining the innovation competence and competitiveness for the firms where the consistency of data is a major issue for such a complex phenomenon.

The purpose of this study is to identify the most vulnerable households and districts in Northwest Ethiopia and help decision-makers in developing and prioritising effective adaptive strategies and actions.

A multi-scale analytical tool and hazard-generic socio-economic indicators were developed to identify and prioritise the most vulnerable households and districts in Northwest Ethiopia. Categorical principal component analysis with 36 indicators was used to develop weights for different indicators and construct a household intrinsic vulnerability index. Data were collected through key information interviews, focus group discussions and a household survey with 1,602 randomly selected households in three districts of Northwest Ethiopia.

Drawing on intrinsic vulnerability index computation, this study highlights that low levels of education, low access to climate information and credit services, long distance travelled to fetch water and frequent food shortages are the dominant factors contributing to high levels of intrinsic vulnerability at district level, while lack of livelihood support and income diversification are the key drivers of vulnerability at household level. The findings of this study further show that the majority of households (78.01%) falls within the very high to moderately high vulnerable category. Disaggregating the data according to agro-climatic zones highlights that the prevalence of high intrinsic vulnerability is most widespread in the lowland agro-climatic zone (82.64%), followed by the highland (81.97%) and midland zones (69.40%).

From a policy intervention vantage point, addressing the drivers of vulnerability provides a reliable approach to reduce the current vulnerability level and manage potential climate change-induced risks of a system. Specifically, reliable information on inherent vulnerability will assist policymakers in developing policies and prioritising actions aimed at reducing vulnerability and assisting in the rational distribution of resources among households at a local level.

This study contributes to the existing vulnerability literature by showing how hazard-generic socio-economic indicators in the vulnerability assessment adopted by the IPCC (2014) are important to identify drives of vulnerability which ultimately may feed into a more fundamental treatment of vulnerability.

According to Johnson (2001) and Rest (1979) a leader who has developed a high level of moral reasoning will tend to make decisions that are better from an ethical/moral perspective than a leader who has achieved a lower level of moral reasoning. The mission statement at this university states that graduates will be prepared through training in critical and creative thinking as well as moral reasoning to analyze problems, propose solutions, and make responsible decisions. This paper reports the results the of a four- year longitudinal study using the Defining Issues Test (DIT2) to evaluate the change in the level of moral reasoning demonstrated by undergraduate participants in the study.