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This study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development Goals (SDGs) disclosure in European State-Owned Enterprises (SOEs).

We measured SDGs disclosure through a content analysis of SOE's reports from 2017 to 2022. The characteristics of the boards analyzed are board size, board independence, CEO duality and board-specific skills. We performed multiple regression models to test the association between the SDGs disclosure and the characteristics of the boards.

The results show that board size, independent directors and board-specific skills are positively associated with higher-quality SDGs disclosure, while CEO duality is negatively associated with higher-quality SDGs disclosure.

This study provides several practical implications. Shareholders could equip their firms with larger boards, more independent and highly skilled directors, while avoiding a CEO duality for improving the SDGs disclosure; capital providers could examine the characteristics of a firm's board before allocating financial resources to verify which firms are accountable in reaching the SDGs. Also, standard-setters and policymakers could use the results of this research to define new standards or regulatory pathways to push firms to put more efforts in preparing a comprehensive and high-quality SDGs disclosure.

While prior studies mostly focused on sustainability reporting overall, this study adds a specific insight about SDGs disclosure employing an investigation which has not been previously analyzed.

In January 2021, the state government of NSW, Australia, announced that all year 9 and 10 elective courses developed by schools will be phased out. This paper offers a brief historical account of school-developed board-endorsed courses (SDBECs) in NSW and a close analysis of the policy to phase them out.

I give an historical account of the meaning and place of SDBECs within the NSW school system, before situating the policy decision to phase them out within the broader historical and political context of curriculum reform in NSW. Finally, I offer an analysis of the discourses and framing of the policy both across curriculum review reports and in the government and public rhetoric, by examining policy documents, government media releases, news and blog articles at the time of the policy change.

This policy change and surrounding discourses are contextualised and analysed to show how the curriculum came to be blamed for a host of educational problems, and how the government arrived at their irrational yet politically expedient policy response by distorting the meaning of one metaphor: the crowded curriculum. I conclude with a reading of the policy as indicative of centralisation and de-legitimisation of teachers’ curriculum development work.

The convergence of state and federal discourse about curriculum as a site of cleaning up, reforming or re-organising should concern educators in Australia especially as authority over education is increasingly centralised and made vulnerable to political whim. Close studies of such minor policy decisions provide a window into how larger processes of centralisation are justified and enacted at the local level.

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.

In the era of multiple global disruptions, firms are finding it to continue their business. MSMEs are impacted more as they have constrained resources. Organizational flexibility has emerged as an organizational and management principle that would help firms stay competitive even in volatile markets. This study aims to present a set of guidelines and insights for MSME managers to implement organizational flexibility in their organizations.

This study uses total interpretive structural modelling to study how the various factors contributing to organizational flexibility behave together. Behavioural theory is used to explain why organizations need to incorporate flexibility, and systems theory of organization is used to explain why an organization needs to have open boundaries.

Organizational flexibility is a principle that may be supported by the systems theory of organization. The study has shown that it is important for MSMEs to have supply chain collaborations to be more flexible. The study also shows pressure from competitors as the key driver that would make a firm more flexible, and that adequate support from management and technological skills are required to drive flexibility in an organization.

Single respondent bias may have occurred in this study. This can be eliminated by interviewing multiple people from the same organization. Further research around the reasoning for linkages can be explored with theory-driven grounded studies.

This study attempts to use a multi-criteria decision-making technique to present insights to managers to help them make their organizations flexible.