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The purpose of this paper is to assess whether Global Reporting Initiative (GRI) reporting has any direct and positive impact on environmental sustainability performance, and more specifically on CO₂ emissions of the reporting companies.

The authors analyze the CO₂ emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. Using one-way analysis of variance statistical analysis, the authors perform a cross-industry analysis of the five-year cumulative change in absolute emissions and emissions intensity for both groups of companies from 2008 to 2012.

The authors find that for both metrics, the p-value between the two groups of companies far exceeds the threshold of 0.05, hence strongly favouring the “null hypothesis” that there is no correlation between GRI-reporting and sustainability improvement. More specifically, the authors find that the mean of the five-year cumulative change for the GRI group is an actual increase of about 6 percent in absolute emissions and a decrease of 15 percent emissions intensity, while the mean for non-GRI entities shows a decrease of about 3 percent and a decrease of 17 percent in absolute emissions and emission intensity, respectively.

The authors are limited by the small sample of companies that have five or more years of reliable reporting of CO₂ emissions at Scopes 1 and 2. Nonetheless, a normality test shows that the sample size is sufficiently representative of the entire population.

The lack of any correlation between GRI reporting, which often consists of the lion share of corporate social responsibility (CSR) investment, and any material improvement in CO₂ performance, suggests that the current CSR strategies are futile as far as environmental sustainability is concerned, and hence need to be drastically modified.

This work is the first of its kind to investigate quantitatively, and using rigorous statistical methods, the correlation between GRI reporting and carbon emissions performance.

As per the vision of promoting agricultural collectives, the government of India promoted the farmer producer organization (FPO). However, with the fast growth of FPOs, there is an issue with performance measurement. This study is aimed at the development of performance metrics for the FPOs.

In the first stage, we selected the measures from a secondary literature review and identified 11 parameters. Further, the Delphi round was conducted in the second stage with 26 experts working with FPOs and they were asked to rank these parameters. Based on the weightage of each parameter, the most important parameters were decided. The mean ranks and deviations of the performance parameters were analyzed. The hypothesis test and Kendall’s coefficient of concordance have been further used to validate the performance parameters. In the third stage, based on the inputs from the experts, a questionnaire was designed, and the data was collected from chief executive officers (CEOs) of the FPOs to identify the most important performance parameters.

The experts identified governance, financial support and professional management as important measures for FPOs. In the second round of the study, finance and governance were identified as the most important factors. It is important to note that finance and governance were the two most important factors in making an FPO successful. Finally, a 100-point metric was developed in seven major heads.

This study will be advantageous for all the stakeholders involved in the promotion of FPOs, including FPOs themselves, funding agencies providing funds to FPOs, skill-building organizations, etc.

This paper is one of its kind to develop a 100 points metrics for performance evaluation of FPOs.

The aim of this paper is to examine the academic performances of first-year accounting students using a discussion board.

The paper develops a model to determine the impact of discussion board usage on overall student performance. A number of variables are controlled for including academic aptitude, previous accounting experience, gender and student background. Included in the model are diagnostic information indicators of student use of the discussion board, obtained from the Web-based learning environment tracking reports.

The multiple regression analysis shows a positive benefit in terms of greater marks for students who post on the discussion board compared to those who do not post, even after controlling for academic ability.

The improved knowledge construction gained by actively using discussion boards may be used by teaching staff to promote greater student acceptance and voluntary participation in discussion boards resulting in more interaction and possibly higher academic achievement.

While technology and WBLEs have been well accepted in accounting education, and are widely used (Watson et al., 2007), the introduction of discussion boards has resulted in a dearth of research on their use and effectiveness. In-depth accounting educational literature reviews (Apostolou et al., 2013, 2010; Watson et al., 2007; Watson et al., 2003; Rebele et al., 1998) have reported very few studies on discussion boards over three decades.

Whereas the extant literature on women's entrepreneurship is almost exclusively focused on developed nations, the effect of many context-specific issues of other countries on ventures of women has been overlooked. The study aims to reveal how political unrest, a common feature of the developing nation, can significantly affect the experiences of women in small businesses of that region.

This feminist research is conducted on Bangladesh, which is one of the most politically unstable countries in the world. The study conducts interviews with women to explore the adverse effect of political unrest on their small firms.

The feminist research reveals some problems of women business-owners concerning political unrest in this highly patriarchal context. It also discloses how political chaos challenges the government initiative in financially supporting women business-owners.

Policymakers of developing nations can be benefitted by taking into account the problems of women business-owners concerning political unrest, specifically the access to debt financing issues while designing policies for women's empowerment.

The article contributes to the women's entrepreneurship scholarship with reference to political unrest, a contextual issue of developing nations. Whereas the existing studies mostly concentrate on holding women individually liable for the limited scale of their business operation, this research potentially challenges the view by drawing upon political unrest as an external factor that negatively affects their ventures. The study further advances the prevailing knowledge by critically unveiling some gender-specific problems of women business-owners regarding political unrest.

Ageing and population movement from rural regions to regional centres have raised new questions regarding the value of locally available services. The purpose of this paper is to analyse the influence of individuals’ functioning status, housing arrangements and social context on services value. The authors approach the topic with the following research question: how do the personal capabilities and social spheres of rural residents influence demand for local services?

Results are based on a postal survey conducted in southeast Finland. Data were collected using a random sample of 3,000 people from age 60 to 90 years in rural areas surrounding a regional centre. A total of 1,121 valid responses were received.

The influence of individuals’ mobility on value depended on the travel distance between services and living arrangements. The authors find that subjective norms and social interactions influenced attitudes; meanwhile, the government indirectly influenced the perceived value of services.

The self-efficacy of future rural populations in adopting new services would also be a worthwhile topic. Further research should compare different living arrangements and cultures.

The findings of this study highlight the importance of community-wide interventions. Governmental influence did not have a direct influence on perceived value of service but has significance for the subjective norm. The moderation effect, however, revealed that governmental influence is significant where community population density is high.