Material Flow Cost Accounting in Vietnam: A Multi-level Exploration

The study examines the adoption of material flow cost accounting in Vietnam to promote green productivity and reduce resource waste. It identifies six barriers to implementation and suggests strategies to overcome them. The research emphasizes the importance of addressing institutional levels and transforming micro-level practices to achieve sustainable production and consumption patterns, aligning with UN […]

Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence

The paper discusses the growing importance of managing geopolitical risks for companies and the need for reliable information to do so effectively. It examines legal requirements for reporting these risks in the EU and the US, highlighting the discretion given to corporate managers. It also explores incentives for companies to disclose geopolitical risk information voluntarily […]

Strategic public communication on Covid-19: Evidence from the French municipal elections in 2020

The Covid-19 pandemic has highlighted the importance of public communication by municipalities. This study investigates how political incentives shape the content and the form of this communication around local elections. Based on agenda-setting theory and information processing theory, we expect more comprehensive communication about Covid-19 and a more positive tone of these disclosures in municipalities where a second ballot takes […]

The wor(l)d is out -You are not alone: Toward a healing organizational autoethnography in/through feminist reading and writing

This paper explores the experiences of domestic violence and separation, emphasizing the healing power of reading and writing to connect with others. It argues that through this process, individuals can gain feminist relational power to resist patriarchal violence. Drawing on diverse feminist perspectives, the paper views reading and writing as crucial components of healing in […]

Entreprendre et gouverner pour le bien commun. La gouvernance des entreprises sociales en tension

Les entreprises sociales (ES) sont invitées à mettre en œuvre une gouvernance démocratique qui tienne compte de la diversité des parties prenantes et veille à l’équilibre entre logique d’entreprise et logique sociale. À partir d’une étude de cas comparative, cet article met en avant les caractéristiques d’une gouvernance dominée par une logique d’entreprise et l’absence […]