Gender inequality and disabled inclusivity in accounting higher education and profession during financial crisis

In this paper, we find that during financial crises, the wage gap between female and male accounting professionals reduces and affects gender inequality in higher education. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crisis, universities limit their support to women and the disabled. We consider 104 universities from the UK Higher Education Statistic Agency (HESA) database for 2005– 2011. The theoretical and empirical findings of this paper establish the positive growth in female students and the negative growth in disabled accounting students during the recent financial crisis. The established link between higher education and the accounting profession enriches the existing accounting literature and assists policymakers in identifying a better strategy to enhance equality and inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the accounting profession, especially during financial crisis

Green economy and waste management: An inevitable plan for materials science

LA/P/0037/2020 UIDP/50025/2020 UIDB/50025/2020Covid is giving us many lessons among which one must be to realize that this is the time to act for sustainable future. The smart world around us has made it inevitable to have an alarming situation regarding the uncontrolled growth of waste products such as plastic and electronic wastes. Both are immense threats to the health of human, wildlife and environment, that eventually affect the societal and economic structures as evident from recent Covid-crisis. The proper management of these wastes and innovating ideas for new sustainable technologies are the need of the hour. Circular economy act with green technology (green economy) is the way to tackle this challenge. Current perspective presents the overview of the scenario regarding these burgeoning issues and demonstrates some measures that are taken or being considered to depend on to come out of them.publishersversionpublishe

A class of multifunctional smart energy materials

Funding Information: S. Goswami would like to thank to Lisboa2020 Programme, Centro 2020 programme, Portugal 2020, European Union, through the European Social Fund who supported LISBOA-05-3559-FSE-000007 and CENTRO-04-3559-FSE-000094 operations as well as to Fundação para a Ciência e Tecnologia (FCT) and Agência Nacional de Inovação (ANI). Publisher Copyright: © 2022 The AuthorsPolymer material provides significant advantages over the conventional inorganic material-based electronics due to its attractive features including miniaturized dimension and feasible improvisations in physical properties through molecular design and chemical synthesis. In particular, conjugate polymers are of great interest because of their ability to control the energy gap and electronegativity through molecular design that has made possible the synthesis of conducting polymers with a range of ionization potentials and electron affinities. Polyaniline (PANI) is one of the most popular conjugated polymers that has been widely explored so far for its multifunctionality in diverse potential applications. This review is focusing on the recent advances of PANI for smart energy applications including supercapacitors, batteries, solar cells and nanogenerators and the development in its synthesis, design, and fabrication processes. A details investigation on the different types of chemical process has been discussed to fabricate PANI in nanostructures, film, and composites form. The paper includes several studies which are advantageous for understanding: the unique chemical and physical properties of this polymer; and the easily tunable electrical properties along with its redox behavior; and different processes to develop nanostructures, film, or bulk form of PANI that are useful to derive its applicability in smart objects or devices.publishersversionpublishe

Corporate accountability towards species extinction protection:insights from ecologically forward-thinking companies

This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over three years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of species loss and habitat destruction in the context of corporate accountability, especially in responding to the sixth mass extinction event and COVID-19 crisis. Our results can also guide the policymakers and stakeholders of the financial market in better decision making

role of heparin sodium salt in the modulation of human umbilical cord derived mesenchymal stem cell differentiation

Introduction: The present study aims to investigate the role of low molecular weight compound heparin sodium salt (HSS) to control the differentiation of the human umbilical cord (UC) derived mesenchymal stem cells (MSCs) through possible interaction with WWTR1 protein. Materials and Methods: In order to carry out this study, the human UC-derived stem cells were isolated and characterized by stem cell specific markers and the effect of HSS was studied by altering the phenotypes of MSCs. An Insilco approach was employed to reveal the structural determination of the ligand, the WWTR1 protein binding site and to predict the strength of the interaction. After HSS treatment, WWTR1, Oct4, nanog, SOX9 gene expressions were studied using real-time polymerase chain reaction (PCR). Cell staining was performed using alizarin red to confirm the formation of osteocytes. Results: Mineralization indicated by osteocytes was confirmed using alizarin red after the treatment of HSS. Post, HSS treatment, OCT4, Nanog, RUNX2, COL1A1 and WWTR1 gene expressions were positively modulated. Heparin treatment of MSCs lead to the up regulation of WWTR1 along with the down regulation of stemness markers Oct4 and Nanog expression. In silico studies also predicted the possible interaction of WWTR1 with HS. Results indicated that Amino acid residues ASP57, GLN83, GLN109, THR135, and TYR141 came up as a prominent interaction centre; ASP57, GLN83 and THR135 recorded the highest interaction energy – while ASP57 mostly participated in an electrostatic interaction. Conclusions: To conclude, it can be stated that heparin can possibly interact with WWTR1 along with having the capability to direct cells towards osteogenic lineages

Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy

Purpose We explore the behaviour and perspectives of SMEs’ owners towards a greener economy and its implications for the net zero carbon emissions target. Design/methodology/approach We draw on the mirroring concept and 26 semi-structured interviews with SMEs’ owners and managers to provide insights and explore the misalignment between SMEs’ actions and perceptions, and the technical architecture (and requirements) of achieving net zero carbon emissions in the UK. Findings We find that SMEs lack trust and are sceptical about the government’s net zero emissions agenda. We also find that lack of understanding and perceived benefits, and supply chain complexities (end-to-end emissions) are the key factors hindering SMEs interests in engaging with better carbon emissions management and environmental management system (EMS). Moreover, the pressure from external stakeholders, particularly banks and customers are identified as a strong driver to draw SMEs more effectively with sustainability and environmental impact disclosure. Research limitations/implications The sample is limited to 26 SMEs’ owners operating in seven industries. Future research could explore the result in other industries. Further research could also investigate how the sustainability reports produced by SMEs are useful for different user groups’ decision-making. This study reinforces the social constructionist approach to advance our understanding of SMEs’ actions towards carbon emission management and EMS. Practical implications This study shows how government policies and SMEs’ interests can be aligned for the benefit of achieving the net zero carbon emissions target. Original/value This is the first study to examine the perceptions and behaviour of SMEs towards the ongoing pursuit of a greener economy in the UK, including the key factors driving their actions and reasoning

B Corps in India : a sustainable business model

Copyright © The Author(s) 2023. After countries recognized the profound significance of assessing social and environmental performance as a prerequisite for sustainable business existence, various nongovernmental organizations as well as regulatory bodies developed measurement scales to gauge this performance. In this paper, we refer to one such assessment tool, B Impact Assessment (BIA), proposed by B Corps to benchmark the reporting framework of Indian companies for their social and environmental performance. The listed Indian companies were required to publish business responsibility reporting (BRR) which lacks generalization with other international standards. In this study, we consider BRR and propose a revised Business Responsibility and Sustainability Report (BRSR) framework to make it comparable and compatible with BIA, which is acceptable worldwide. Also, we introduce measurement scores of the BRR at a granular level—taking 109 items of the existing scale and 13 items identified after benchmarking with BIA, together aggregating to maximum score of 200. In addition, to support the Indian Institute of Corporate Affairs (IICA) to analyze the completeness, accuracy, and clarity of BRR, we apply scoring mechanism to develop sections A and B of the BRSR. The universal applicability of scale and benchmarking with internationally acceptable BIA will encourage more Indian companies to adopt social responsibilities and will make the assurance of annual report simple. Moreover, the proposed scale can also be used to identify companies that are eligible for the proposed Social Security Exchange in India. We expect that the findings will contribute to the literature on social responsibility and corporate sustainability and in practice accelerate the “CSR movement” in India

Can CSR mechanisms spur GRI adoption and restore its lost value relevance?

Purpose This paper focuses exclusively on the drivers and consequences of Global Reporting Initiative (GRI) adoption in sustainability reports with a particular focus on corporate social responsibility (CSR) mechanisms. Design/methodology/approach The sample includes 63 countries with 4,625 unique firms in these countries and 29,054 firm-year observations between 2002 and 2019. The empirical methodology is logistic and linear regression analyses with country and year fixed effects. Findings The findings show that CSR committees and executive CSR compensation stimulate firms' GRI adoption. Furthermore, while GRI adoption enhanced firm value in the earlier period of 2002–2010, it weakened firm value in the later period between 2011 and 2019 implying a loss of value relevance. However, the moderating effect of CSR committees and executive CSR compensation on GRI adoption has led to higher firm value in recent times. A more in-depth investigation of polluting versus non-polluting sectors and weak and strong institutional environments reveals both convergence and divergence respectively among these sub-samples. The results are robust to alternative samplings, alternative methodology and endogeneity concerns. Research limitations/implications The main limitations of the study are the binary nature of key variables, such as CSR committee, executive CSR compensation and GRI adoption, due to the availability of binary data but not continuous data. Practical implications Firms allocate substantial funds for SR and following GRI guidelines; hence, the findings guide them on how to ensure the return on this investment. Social implications Shareholders who particularly pursue socially responsible investment can shape their investment portfolios in firms that engage with sustainability reporting (SR) and GRI adoption practices. Originality/value It is not clear in the literature if CSR committees will adopt the GRI for SR because of any incentive. Thus, we examine if the CSR committee and executive CSR compensation can play a direct role in GRI adoption and play a moderating role between GRI adoption and firm value. Moreover, whether GRI adoption and its value relevance might change across periods, sectors (polluting versus non-polluting) and varying institutional environments (investor protection) are addressed in this study