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This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.

Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.

Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.

Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.

This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.

The purpose of this study is to examine the influence of key hotel attributes on the room rates of selected hotels in the Greater Gaborone Region, Botswana.

Using hedonic pricing analysis, the effect of eight attributes collected from 80 standard double rooms on Booking.com in the area was analysed using quantile regression.

The estimated results from quantile regression suggested the importance of the 10th quantile as the best predictor of hotel room price distribution. Overall, the presence of a fitness centre and the availability of meeting and conference facilities were positively significant for the lowest- and premium-priced hotels, respectively.

The study advanced the literature in hedonic pricing models by confirming the applicability of hotel room rate attribute research in unexplored environments.

Hotel managers should be aware of the influence of key attributes, such as meeting and conference space availability and locational factors, on the pricing decisions of room rates in the Greater Gaborone Region. The study also presented opportunities for business-to-business marketing between hotel and tour operators in the region.

The study is one of the few that uses quantile regression in the hedonic pricing analysis of hotel room rates.

The purpose of this paper is to examine evolution of the American strategy toward terrorism in the aftermath of the events of September 11, 2001. In other words, this study revolves around a key question: How and why the American security strategy toward terrorism evolved in the aftermath of the September 11 attacks in 2001? Based on the neorealist approach in international relations, this paper attempted to answer that question: first, through defining the concept of terrorism and how the Americans perceive it; second, via pinpointing the characteristic of the American counter-terrorism strategy before September 11 attacks; and third, through examining the effects of those terrorist attacks on that strategy.

The nature of the subject of this study calls for reliance on the analytical descriptive approach to highlight the role and strategy of the USA in the fight against terrorism following the events of September 11, in addition to the use of the system analysis methodology, which can identify the inputs and outputs of the system that had an impact in formulating the US counter-terrorism strategy.

This study has come up with seven findings. The first finding was that the 9/11 attacks served as a turning point of the US counter-terrorism strategy and restructured its agenda. Confronting the communist threat had been its primary objective, until terrorism came to the fore and became its first and foremost priority. The USA vowed that terrorism is its enemy and waged the war on terror to thwart its risk as a global threat. The second finding revolves around the idea of double standards in the American foreign policy. True to its long-standing tradition of favoring its own interests, in complete disregard of the interests of any other party, the USA continued to uphold the double-standards policy.

This study adds a new study to the Arab Library in the field of counter-terrorism studies, national security strategies and American foreign policy. In addition, the researcher seeks to complete the scientific effort to study the US strategy against terrorism, with a clear impact on the development of the situation in the region. This study contributes to the study of how one of the great powers in the international system, the USA, deals with the terrorist organizations that have become widespread in the Arab region.

The purpose of this paper is to outline how the EU figures out the importance of strengthening its relations with Egypt as one of the most strategic countries in the region to keep the union secured and stable. The paper also assesses to what extent the EU succeeds to promote democracy in Egypt.

The EU pursues its policy through a series of both bilateral and multilateral agreements with Egypt aiming at positioning their relations in a strategic context. The research adopted different approaches as descriptive and analytical ones.

Following the Arab uprisings, the EU was caught by surprise and announced a paradigm shift in its relations and introduced a set of policies to foster democracy promotion that witnessed some successes but with extremely modest results in some areas compared to the costs of the process. The EU succeeded in important reforms in trade liberalization while it did not bring clear changes in the political arena in Egypt.

The findings of this paper convey that the Arab uprisings were a wake-up call for the EU. It was the right time for the EU to conduct such a strategic and sincere reflection based on the role it wants to play in the changing region. In addition, findings prove that the EU’s response to revolutionary events has been weak and hesitant, and the EU has not an effective role in promoting democracy in Egypt.

The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia.

The sample consists of 98 non-financial listed firms operating in Saudi Arabia from 2014 to 2019, representing the years before and after IFRS adoption. The authors apply basic and extended price models to examine the value relevance of select accounting figures.

The authors findings provide evidence that accounting information is, generally, value relevant to the Saudi Arabian capital market. However, mixed results exist for particular accounting variables. Both earnings and cash flows are value-relevant in the period before and after IFRS adoption; equity is only relevant in the post-adoption period. Furthermore, IFRS adoption also increases the explanatory power of earnings. An increase in the value relevance of earnings and equity hurts the value relevance of cash flows. The effects are moderated by leverage and dividend policy.

The authors contribute to the ongoing discussion of the economic effects of IFRS adoption in emerging markets. The empirical findings show that initial concerns about IFRS adoption, as reflected by the negative coefficient within the regression analysis, are mitigated once the usefulness of the individual accounting variables published in financial statements is investigated.

Mainstream pornography is popular, freely accessible, and infused with themes of male dominance, aggression, and female subservience. Through depicting sex in these ways, mainstream pornography has the potential to influence the further development of harmful sexual scripts that condone or endorse violence against women and girls. These concerns warrant the adoption of a harms-based perspective in critical examinations of pornography's influence on sexual experiences. This chapter reports on findings from interviews with 24 heterosexual emerging adults living in Aotearoa/New Zealand about how pornography has impacted their lives. Despite a shared awareness among participants of mainstream pornography's misogynistic tendencies, and the potential for harm from those displays, men's and women's experiences were profoundly gendered. Men's reported experiences were often associated with concerns about their own sexual behaviors, performances, and/or abilities. Conversely, women's experiences were often shaped by how pornography had affected the way that men related to them sexually. Their experiences included instances of sexual coercion and assault which were not reported by the men. These findings signal the need for a gendered lens, situated within a broader harms-based perspective, in examinations of pornography's influence.

Research-funding organisations (RFOs) and research-performing organisations (RPOs) are in a privileged position to significantly reshape the research and innovation landscape – not only by implementing gender equality plans (GEPs) as institutions but also in terms of the relationship and potential impact of these plans on the institutional context in which they are embedded. This paper reflects on the content and methodology of the GEP implementation at two RFOs and one non-university RPOs. Grounded in the knowledge base of each organisation, the analysis provides insights and expert feedback in order to understand to what extent and under which conditions GEPs are a systematic and comprehensive policy in promoting structural change that has a high potential impact on research policy definition and funding. Reviewing the internal assessment phase, the preliminary steps in the design process as well as the implementation and monitoring phase, the analysis detects both the strengths and challenges or resistance connected to external and internal factors as well as the specific strategies that small organisations employ to promote and sustain organisational and cultural change.

Women who use drugs are one of the most maligned, misunderstood and maltreated groups in contemporary culture and society. Despite this, little public outcry nor empathy is given. As a woman who uses drugs, the author examines what lies behind this neglect. A post-structuralist approach is taken in order to examine the categories of meaning assigned to bodies under the twin ruling structures of prohibition and patriarchy. This is done with the intent to better understand and challenge the process of (masculinist) knowledge-making and practices surrounding women who use drugs that treats us as mere objects of knowledge. Furthermore, this chapter draws from feminist auto-ethnography, as the author uses own personal experiences as a woman who uses drugs, a feminist and a drug user advocate as a lens through which to give form to this analysis. Ultimately, the author argue that it is time to let go of outdated, unjust and prejudicial images by challenging established norms and practices, test and apply new theories and negotiate different identities outside of those currently available to women who use drugs. In undertaking this piece, the author hopes that the critical reflections contained within this chapter can ‘cause some trouble’, by being politically useful for the growing movement surrounding women who use drugs.

In recent years, the use of dating and hook up apps has become an increasingly socially acceptable and commonly used method of seeking romantic and sexual partners. This has seen a corresponding rise in media and crime reports of sexual harms facilitated through these services, including sexual harassment, unsolicited sexual imagery, and sexual assault. Emerging empirical research shows that experiences of sexual harms in this context are common and predominantly impact women and girls. The aim of this chapter is to examine the sociocultural and sexual norms that underpin online dating and which perpetuate a “rape culture” within which sexual harms become both possible and normalized. This chapter also considers how the discourses that minimize and legitimize sexual harms are encoded within the responses undertaken by dating and hook up apps to sexual harms. It is argued that together these norms and discourses may act to facilitate and/or prevent sexual harms, and may normalize and excuse these harms when they occur.

Canada criminalized the nonconsensual distribution of intimate images in 2014. Lawmakers and commentators noted that this new offense would fill a legislative gap in relation to “revenge pornography,” which entails individuals (typically men) sharing intimate images of their ex-partners (typically women) online in an attempt to seek revenge or cause them harm. Feminist writers and activists categorize revenge pornography as a symptom and consequence of “rape culture,” in which sexual violence is routinely trivialized and viewed as acceptable or entertaining, and women are blamed for their sexual victimization. In this chapter, I analyze Canada's burgeoning revenge pornography case law and find that these cases support an understanding of revenge pornography as a serious form of communal, gendered, intimate partner violence, which is extremely effective at harming victims because of broader rape culture. While Canadian judges are taking revenge pornography seriously, there is some indication from the case law that they are at risk of relying on gendered reasoning and assumptions previously observed by feminists in sexual assault jurisprudence, which may have the result of bolstering rape culture, rather than contesting it.