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The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This paper aims to contribute to understanding Brazilian fashion consumer behavior. The subsequent research question is formulated as follows: How are the consumers purchasing new clothes and disposing of used ones, and how is their awareness of sustainable fashion consumption and disposal of used clothes?

An online questionnaire was sent to nearly one thousand e-mails. A database was formed with 182 complete answers to 13 questions concerning consumer behavior toward sustainability, especially clothing acquisition, use and disposal. A multimethod approach was used to analyze the initial attributes, applying descriptive statistics, cluster analysis and data mining.

This survey obtained valuable answers from Brazilian fashion consumers grouped into four clusters. Age and yearly income were more critical in determining the clusters. Only four attributes were chosen by the algorithm to build the trees (age, annual income, yearly spending on clothes and how long the clothes are worn). The consumer's profile may help the fashion industry redirect investments in sustainability. The most critical factor leading to the sustainability of clothing fashion was the duration of the clothes. The study dealt with a limited sample size that was not representative of Brazil's broader population. Despite numerous attempts to seek responses through e-mail, the participant pool was predominantly composed of highly educated individuals.

This assessment of Brazilian consumer behavior toward sustainability and fashion presents essential knowledge to understand the relationships among variables affecting the purchase and discharge of clothes.

The aim of this study is to critically examine the transparency and reporting practice of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical and textile industry. Based on the four core dimensions of transparency, we explore which reporting medium is most frequently chosen for the disclosure of negative ESG contributions, the nature and information content of the disclosed incidents and how voluntary adherence to sustainability reporting standards and independent assurances affect the reporting.

We use conceptual content analysis and employ a counter-accounting approach to analyse the disclosure of 190 ESG controversies in 104 corporate reports from the pharmaceutical and textile industries, covering a three-year period from 2018–2020.

The very large majority of controversies are reported only once in the legal proceedings section of the annual report, but not again in the sustainability report, where it would be necessary to provide a balanced picture. Moreover, companies tend to disclose only those controversies that are either associated with high media attention or are expected to be related to litigation, resulting in 26 per cent of controversies not being disclosed at all. The overall quality of disclosure is unsatisfactory and in need of improvement, but comparably higher in the pharmaceutical industry than in the textile industry. Interestingly, neither the application of sustainability reporting standards nor independent assurance seems to positively impact the disclosure behaviour.

Our paper provides new insights into the shortcomings of current ESG controversy disclosures by revealing patterns of selective reporting practices and the strategic framing of issues. In addition, it contributes to the debates on corporate cherry-picking in the adoption of sustainability reporting guidelines and on the effectiveness of external assurance of sustainability reports. Based on the findings, it offers important implications for practitioners, in particular management, policy makers, rating agencies and assurance providers.

This chapter explores how the capacity of different sectors of the government influences which topics are prioritized in the legislative agenda. We focus on the complex and challenging topic of agriculture and the environment in Brazil and analyze how it's framed in both the media and the legislature. Our analysis shows that, in normal circumstances, the governmental actors with the highest state capacity prevent threatening topics from entering the legislative agenda, biasing it toward the status quo. However, we find that the media can act as a tool for sectors with lower capacity to bring their priorities to the forefront and trigger a legislative response.

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

This paper examines the impact of lived experiences and attitudinal blueprints on researchers within the context of masculinities research. It explores the negotiation of gendered roles, exploring how personal narratives shape our engagement in gender research and the collaborative process of meaning-making. It discusses the methodological tensions surrounding narrative research and naturalistic inquiry when investigating masculinities.

Adopting a feminist post-structuralist lens, this paper analyses the discursive nature of masculinities and its theoretical and historical construction, alongside the use of narrative research methodologies in research practices.

The paper reinforces the importance of feminist frameworks in deconstructing gender norms and challenging implicit assumptions. The role of reflexivity in the research process and the potential for researcher subjectivity as a resource is emphasised. Drawing on existing scholarship and the authors' empirical research experiences, the importance of researcher reflexivity in recognising the potential for gender performativity in the research setting is emphasised, especially in gendered research spaces and when engaging with methodologies tacitly understood through gendered ideological lenses.

The paper contributes to ongoing scholarly discussions exploring the intersection of gender, theory and practice.

The paper's theoretical exploration contributes to understandings of gender dynamics in research and offers insights into the complexities of conducting masculinities research from a critical perspective. The paper contributes to ongoing scholarly discussions exploring the intersection of gender, theory and practice.

The purpose of this paper is to critically assess the function of the media during the COVID-19 pandemic. It tries to understand how media corporations selectively polish a certain narrative against the other. It will also take into consideration the role of fact-checking agencies and its reliability in determining what is right and wrong.

This study uses qualitative methods and relies on secondary data available in academic domains. In this paper, a specific case related with the COVID-19 pandemic is taken up. Conflicting accounts of health professionals both in academic and industry are compared and analysed. Professional integrity of fact-checking agencies as well goes through scrutiny.

After conducting a critical analysis, it is observed that media houses have violated certain ethics while presenting news and opinions during the COVID-19 pandemic. Without any consideration of fair presentation, the mainstream media resorted to presenting vaccine hesitancy as conspiracy and deplatformed such voice from the media. This violates one’s freedom to free speech and expression.

It is a viewpoint from the side of a free speech abolitionist.

Press will realize that it failed in a number of occasions to uphold and protect its ethical values.

A study questioning the role of media during the COVID-9 pandemic is rare. In this regard, adequate literature is always a difficulty considering the amount of censorship imposed by health agencies, academic institutions and the media. This particular study is built of limited yet reliable information made available by academicians and independent health professionals. As such, the value of work which focuses on the alternative perspectives is believed to add value to health professionals, policymakers, media professionals and the general population.

Japan has made some progress in recognizing lesbian, gay, bisexual, transgender and queer (LGBTQ) rights, such as passing laws that prohibit discrimination based on sexual orientation and gender identity in some cities. However, there is still a long way to go in terms of legal protection and social acceptance. Understanding citizens' attitudes toward homosexuality can help inform policies and interventions that promote LGBTQ rights and reduce discrimination. This study explores factors that influence citizens' attitudes toward homosexuality in Japan.

The research was conducted through a web-based questionnaire with 1,806 participants, where they were asked about their views on same-sex partnership recognition, homosexual rights and traditional Japanese family systems. The collected data were statistically analyzed to determine the factors that affect individuals' opinions regarding homosexuality.

The study determined that in Japan, traditional views are inversely related to same-sex partnership registration. Conversely, local government support for LGBTQ+ rights is directly associated with societal acceptance. Additionally, closer contact with the LGBTQ+ community promotes acceptance.

The study provides insights into the factors that shape societal attitudes toward homosexuality in Japan and highlights the importance of policies promoting diversity and inclusivity. By identifying these determinants, this study could help policymakers and advocates create effective strategies for promoting acceptance and equality for the LGBTQ+ community in Japan.

To the best of the authors' knowledge, this is the first study that focuses on understanding the factors that influence the attitudes of Japanese citizens toward homosexuality.

Business schools play a significant role in providing individuals with the ability to adapt to constantly changing environments. Such agile organizations require deans who, as leaders, possess the knowledge and attributes of astute and responsible executives. In this regard, the measurement of the attributes of leadership paves the way for evaluating a leader’s options process. In this study, we measure the attributes of leadership to pave the way for evaluating a leader’s decision-making process.

The rich data included the opinions of 93 university professors from seven countries: Iran, India, China, France, the UK, Canada and the USA. In appraising the responses, the authors considered the nationality and the development level of each participant’s country and continent. In this study, the authors developed an online questionnaire based on the best-worst method (BWM). By performing a one-way analysis of variance (ANOVA), the authors also determined the significant statistical differences of the scientific communities through the lenses of authentic leadership, leader-member exchange and social identity and leadership.

The results provide evidence of transparency, measured as the most important criterion for leading a business school, i.e. knowledgeable deanship. Furthermore, the findings reveal a meaningful difference between developed and developing countries in the context of an authentic leadership pillar.

This paper contributed to the literature in five major ways as follows: The authors investigated the attitudes of scientific communities from different countries, business schools, BWM, dean selection and leadership evaluation.By means of the BWM, the authors measured the criteria culminating in the selection of a knowledgeable leader for a business school.The authors compared and contrasted the attitudes of scientific communities in developing countries vis-à-vis those in developed ones.The authors addressed the differences and similarities among countries in relation to the selection of a knowledgeable business school leader.The authors provided beneficial insights by addressing the different perspectives of researchers on the weights of the criteria involved in the selection procedure for a business school dean.

This paper aims to provide an integrated legal and marketing perspective on the imminent trademark challenges and opportunities for sports organizations operating in the metaverse.

The approach is a legal commentary that explores the ways in which the current legal framework, especially in the context of trademarks, might need to transform to offer robust protection for sports brands in the virtual marketplaces emerging within the metaverse.

Our analysis reveals that the traditional legal frameworks for trademarks are often inadequate to address the unique challenges posted by the metaverse, such as the issue of virtual goods replication and the global accessibility of branded content. The findings indicate that sport organizations must adopt proactive strategies to monitor and enforce their trademark rights effectively within these expansive digital environments. Moreover, legislative bodies may need to consider reforms or new regulations specifically tailored to the complexities of trademark protection in the digital realm to prevent dilution and misuse of sport brands.

In light of legal and branding issues related to metaverse-based trademarks, this paper is dedicated to examining the legal principles and foundations necessary to enhance the protection of sports brands within the virtual marketplace of the metaverse.