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Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for their higher quality, financial stability, stakeholder acceptance and overall growth compared to non-accredited educational institutions. Given these positive outcomes, this study aims to explore the role of accreditation in fostering financial innovation and business sustainability.

The study used a qualitative design to understand this relationship, engaging 36 leaders from Advance Collegiate Schools of Business-accredited business schools in the Gulf Cooperation Council region as participants to collect data. Semi-structured interviews were conducted to gain an in-depth understanding of the topic. Data were analysed using the content analysis method.

That accreditation significantly influences the business sustainability of these schools. In addition, although the direct impact of accreditation on financial innovation may not be immediately apparent, it was observed that financial inflows experienced remarkable growth after obtaining accreditation.

While the effects of accreditation have been thoroughly researched, its influence on financial innovation and business sustainability remains unexplored. This study aims to discern if accredited educational institutions excel in financial innovation and maintaining sustainable business practices. These findings have important implications as they guide university administrators to maximise the benefits of accrediting their business schools.

This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures.

In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures.

The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.

Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables.

The approach helps companies to better respond to stakeholders’ demands.

The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.

Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.

The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions.

This study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions.

The results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university’s sustainability management systems.

The results of the study suggest that the quality of sustainability reporting varies quite significantly, and important dimensions such as education and outreach programs are ill-treated in universities’ sustainability reports. The quality presents a tremendous challenge for sustainability reporting as more organizations are joining the sustainability reporting process, the quality would become a differentiator and competitive advantage, the study concludes. Two main limitations were identified. First, the number of reports examined were limited and are not representative of all higher education institutions. Second, data from other sources, like websites, were not factored in the analysis, as the study focuses on evaluating the comprehensiveness of sustainability reporting in higher education institutions.

The results provide useful insights into comprehensiveness (one aspect of quality of sustainability reporting) in higher education institutions and help to better navigate the future trends in sustainability reporting practices of universities.

Sustainability reporting is well established in the corporate environment; however, the extent to which it has been adopted and its quality in universities remains relatively unexamined. The study attempts to fill the research gap in the quality of sustainability reporting (comprehensiveness) in higher education institutions to better navigate the future trends in sustainability reporting practices of universities.

Drawing upon social exchange theory and psychological contract (PC) research, this study aims to examine the impact of supervisors' fulfillment/non-fulfillment of transactional psychological contract (TPC) and relational psychological contract (RPC) promises on employees' reactions (e.g. feelings of violation, trust in the supervisor and organizational commitment) in a non-Western context, namely, the United Arab Emirates (UAE).

An experimental field design was used with a sample of employees (N = 234) from a wide range of nationalities and work backgrounds. Four conditions were developed by manipulating the fulfillment of three TPC promises (e.g. competitive salary) and three RPC promises (e.g. sufficient power and responsibility). Participants were randomly assigned to the four conditions and asked to complete the study materials as if they were experiencing a real employment situation with a real organization. Hypotheses were tested using multivariate analysis of covariance and follow-up univariate analysis with Bonferroni post hoc comparisons.

This study demonstrated that a supervisor's failure to fulfill promises pertinent to both TPC and RPC, or one of them, generated negative reactions among participants. Based on a comparison of means analysis, this study also established that breach of TPC promises produced a higher negative impact than breach of RPC promises on perceptions of breach, feelings of violation, trust in the supervisor, organizational perceptions, organizational commitment and recommendation intentions. Furthermore, these findings revealed that a supervisor's breach of RPC promises has no significant incremental (additive) effect above a supervisor's breach of TPC promises. On the other hand, a supervisor's breach of TPC promises has a significant incremental (additive) effect above a supervisor's breach of RPC promises.

This study is one of the very few studies that examined and established, under a controlled setting, the differential effects of fulfillment/non-fulfillment of both TPC and RPC promises on employees' breach perceptions, emotions, attitudes and behavioral intentions.

This paper seeks to illustrate the development of corporate governance issues in the transition economies of Central and Eastern Europe (CEE) and to analyze if codes based on directives or standards are better for these economies.

A chapter about corporate governance codes and the respective (dis)advantages of directives and standards starts the paper. Then common European and specific transition economies' corporate governance problems followed by a discussion of directives versus standards for CEE countries are described.

The paper finds that historical development of the transition economies in CEE leads to specific corporate governance problems such as high court delays, corruption and immature institutional investors. The introduction of corporate governance codes for these economies seems useful but should not rely on broad standards but on legally enforced binding rules accounting for the discussion of directives versus standards.

Research on the weaknesses of legal systems in transition economies is mainly verbally argued and needs more empirical backing. The discussion of directives versus standards is limited as we live in a world of flux – standards are becoming directives over time.

The paper argues against the blindfold implementation of corporate governance codes of other countries and argues for country specific solutions keeping in minds the different effects of directives and standards.

The paper opposes the mainstream thinking that corporate governance codes are the ultimate ratio for transition economies in countries of CEE.