While we have witnessed much success in the development and use of performance measures,adversarial journalism is one reason government managers do not publicly report their performance. The Governmental Accounting Standards Board (GASB) argues that communicating both financial and nonfinancial...

The Japanese Ministry of Environment is promoting green purchasing policies across all levels of Japanese government. A primary reason is that green purchasing policies have the potential to significantly reduce carbon impacts across the globe and can help Japan achieve its carbon emissions...

We are increasingly cognizant of the limits to large cross-country empirical studies in trying to understand in-depth a particular country reality, in ways useful for advice. At the same time, merely relying on a single country account at a particular point in time ignores the historical and...

We are increasingly cognizant of the limits to large cross-country empirical studies in trying to understand in-depth a particular country reality, in ways useful for advice. At the same time, merely relying on a single country account at a particular point in time ignores the historical and...

Over ten years of a debate about the best ways to make banks safer have led to the conclusion that improving their risk culture is one venue to achieve this goal. Consequently, different disciplines discuss topics related to risk culture from varying methodological angles. This effort of many...

In the article is presented the case of trust-based marketing of over-the-counter (OTC) medicines. The relationship between the hypotheses was tested by means of structural equation modelling. The results of the first model show that the predictor variable (consumer satisfaction with safety and...

Tourism businesses engage in strategic corporate social responsibility (CSR) when they integrate responsible behaviors in their operational practices (Camilleri, 2015, 2019a; Carroll & Shabana, 2010; Porter & Kramer, 2006, 2011; Van Marrewijk, 2003; Vogel, 2005). Strategic CSR activities may usually improve...

Non-financial reporting reforms have moved ahead around the world as governments work to advance sustainable development and improve environmental, social, and governance (“ESG”) risk management by firms and investors In the United States, however, non-financial reporting reforms face...

In this paper, we study voluntary political spending disclosure, a widespread yet relatively unexplored corporate voluntary disclosure practice. Using an index created by the CPA-Zicklin Center that measures the level of voluntary political spending disclosure for S&P 500 firms, we examine...

Social benefit entities, such as benefit corporations and low-profit limited liability companies (or L3Cs) were designed to support and encourage socially responsible business. Unfortunately, instead of helping, the emergence of social enterprise enabling statutes and the demise of director...