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This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

This study aims to examine how the effect of gender on entrepreneurial growth aspirations is moderated differently by individual resources (human and financial capital) compared to those within the social environment (availability of entrepreneurial knowledge and role models).

A multilevel estimator is used to investigate the determinants of growth aspirations of owners-managers of nascent start-ups. The Global Entrepreneurship Monitor database is employed, covering the period 2007–2019, with 99,000 useable cases drawn from 95 countries.

The results suggest that individual financial resources and human capital have positive effects on entrepreneurial growth aspirations; yet these effects are weaker for female entrepreneurs relative to males. In contrast, the impact of the availability of entrepreneurial social knowledge and role models on their growth aspirations is more positive than for male entrepreneurs.

This study offers a novel insight into entrepreneurial growth ambition, as it utilises a global perspective to scrutinise whether individual and social resources contribute differently to male versus female growth-aspirations, employing a multilevel approach. It also integrates insights from the resource-based view and from the relevant business literature on entrepreneurs’ gender to develop theoretical explanations.

The purpose of this study is to develop a conceptual model explicating the development of expatriate social capital and its influence on expatriate effectiveness in terms of knowledge transfer and adjustment. Drawing upon social capital theory and weak tie theory, we elucidate the process through which expatriate social capital facilitates expatriate knowledge transfer and adjustment via greater access of role information and social support.

This study reviews and distills research on expatriate social capital development and proposes a conceptual model of expatriate effectiveness and suggests potential research avenues for global mobility scholars.

This study contributes to the understanding of the development of expatriate social capital in the host country and its impacts on expatriate effectiveness as a process. With regard to expatriates’ social capital accumulation, this study also highlights the important but less-known role of accompanying spouse/family members as expatriates’ weak tie enablers. We articulate a framework that outlines the sources of social capital for expatriates and the processes through which social capital transmits (via expatriates’ access to role information and social support) and then enhances expatriate effectiveness. This conceptual model aims to establish a basic “roadmap” for use by practitioners and researchers.

Before the proposed conceptual model can be theoretically refined or extended by future research, its veracity needs to be tested empirically. Although we do not incorporate “time,” “personal characteristics” and “context” in our model, we recognize their potential importance and urge future researchers to incorporate them in studying the role of social capital on expatriate effectiveness.

A conceptual model is presented that enables multinational corporations (MNCs) to map their current (and future) strategies to enhance expatriate effectiveness by further strengthening the expatriate social capital.

Drawing upon social capital theory and weak tie theory, this paper links various sources of expatriate social capital to expatriates’ access to role information and social support in supporting expatriate effectiveness. From this, several avenues of future research are drawn.

This study investigates the association between board gender diversity and multiple directorships, two board characteristics representing human, social and relational capital and the extent to which corporate reporting (using the double materiality principle) explains value creation for the organization, environment, society and the economy, which we define as total value reporting.

This study uses a disclosure index developed based on the Integrated Reporting Framework and the Global Reporting Initiative (G4) guidelines to analyze disclosures made using the double materiality principle and reflect the value created by companies. The sample includes corporate reports of 102 Australian Securities Exchange (ASX) companies in the Health Care sector. Ordinary least squares regression analyses test the relationship between board gender diversity and multiple directorships and the quality of total value reporting (and its subcomponents) with appropriate control variables.

Findings reveal that human, social and relational capital formed through multiple directorships and gender-diverse boards is positively related to the quality of total value reporting. Results hold for alternative measures and sensitivity tests of gender diversity and multiple directorships.

Our study reveals that (1) the <IR> Framework, when combined with the GRI Framework, effectively measures connected information quality under a double materiality perspective for total value reporting; (2) enhancing board effectiveness for total value reporting is achievable by increasing female directors and those with multiple directorships; (3) limitations in accessing experienced directors, particularly women, do not disadvantage countries like Australia and (4) directors holding multiple board positions are pivotal in disseminating best practices in corporate governance and reporting across various companies and industries.

Our research reveals that gender diversity on corporate boards transcends mere representation, significantly enhancing how firms articulate their value to stakeholders. This finding underscores the urgency for public policies to advocate for increased female board representation. Additionally, our findings indicate that board diversity, encompassing gender, experience, industry background and cultural perspectives, can elevate transparency in reporting, crucial for attracting global investors, particularly in emerging markets.

Our study is an early attempt to examine total value reporting – underpinned by double materiality – which reports on how companies create value for themselves, the environment and society. It is one of the first to identify drivers of reporting based on double materiality.

The present study investigates the role of social capital in promoting sustainable livelihood amongst indigenous women in India. The study further analyses the mediation effect of women entrepreneurship between social capital and livelihood promotion.

Structure equation modeling has been used to empirically examine the effect of social capital in promoting sustainable livelihood. The study has collected 612 samples from indigenous women entrepreneurs across Sundargarh and Koraput districts in Odisha.

The result highlighted the extensiveness of indigenous women entrepreneurs, who utilized their social capital to improve enterprise performance and livelihood conditions. It is witnessed that social capital has a direct and positive effect on uplifting the living standards of indigenous women. Furthermore, women entrepreneurship mediates the relationship between social capital and livelihood promotion of indigenous women.

The decision-makers, policy practitioners and government agencies must encourage more women's self-help groups to participate in entrepreneurial activities by utilizing social capital through government welfare programs.

The present study adds value to the existing literature on social capital, women entrepreneurship and sustainable livelihood by measuring the importance of social capital in achieving sustainable livelihood. This study will add knowledge to the existing theories and literature of social capital on its use and importance towards the benefit of society.

This study aims to examine the connection between scholars' research performance and the multidisciplinary nature of their collaborative research. Furthermore, in response to mixed results regarding the effects of multidisciplinarity on research performance, this study explores how human resource management (HRM) practices may moderate this link.

The authors built a model based on the theoretical arguments and empirical evidence found in the review of diversity and HRM literature. The authors also performed a quantitative study based on a sample of scholars in the field of management. Different econometric estimations were used to test the proposed model.

The results of this empirical analysis suggest that multidisciplinary research has a non-linear effect on research performance. Certain HRM practices, such as development and collaboration, moderated the curvilinear relationship between multidisciplinarity and performance, displacing the optimum to allow higher performance at higher levels of multidisciplinary research.

The paper provides advances on previous works studying the curvilinear relationship between multidisciplinarity and the researchers' performance, confirming that multidisciplinarity is beneficial up to a threshold beyond which these benefits are attenuated. In addition, the findings shed light on important issues related to team-oriented HRM practices associated with the outcomes of multidisciplinary research.

The majority of MENA countries suffer low levels of human development, coupled with scarcity of funding resources, low level of governance, and poor institutional environment. Consequently, this research aims at detecting the impact of development finance resources and institutional quality on the human development in the MENA region, in order to examine if/why the MENA countries fail to efficiently exploit all the available financial inflows to promote human development and boost living standards.

This study tests the short- and long-run impact of six financing resources representing injections in the economy and four institutional quality variables on the human development index in the MENA region. It adopts co-integration analysis, vector error correction model, and Granger causality test on a sample of 13 MENA countries over the period 1996–2019.

This research finds that domestic credit to private sector and exports of goods and services do not have any significant added value for human development in the MENA region. In contrast, government expenditures and migrant remittances are found to be crucial in promoting human development in both the short- and long-run. FDI and ODA do enhance human development, but only in the short-run. In parallel, control of corruption, government effectiveness and regulation quality are essential boosters of human development in the MENA region, but with different importance, while political stability was found to be irrelevant.

To the authors’ best knowledge, this is the first study that examines the impact of financial inflows and institutional quality on the overall human development index in the MENA region. The contribution of this paper lies in unlocking for policymakers the potential impactful financing resources to serve national developmental plans, in an endeavour to catch up to the SDGs amid the additional challenges imposed by governance and institutional environment.

This study utilizes Bourdieu’s concepts of field, capital and habitus to investigate the networking strategies of Asian and Black knowledge workers in the London Insurance Market. It also examines the factors contributing to the success or failure of these strategies. The trading activities of the London Insurance Market are underpinned by interdependent relations among its participants. It provides an appropriate context for examining the networking strategies adopted by Asian and Black workers to accelerate their careers.

This research employed a qualitative methodology, gathering data from 24 participants through semi-structured interviews. Participants were selected using purposive, convenience, and snowball sampling methods. Thematic analysis was used to analyze data and develop aggregated concepts from the identified themes and subthemes.

The London Insurance Market accords great importance to networking. Interpersonal connections significantly influenced career progression, often overshadowing educational attainments. Asian and Black workers faced systemic nepotism and limited access to influential networks in this field. Participants strategically used their interactions to overcome these challenges and advance their careers. Many believed that their careers had a better chance of progressing through informal networks than through formal channels such as Human Resources. Some participants declined to engage in the commonly accepted networking practices, choosing alternative ways to further their careers.

Findings underscore the need for implementing specific organizational policies to address systemic biases and nepotism, particularly in front-office recruitment. Such policies could include prioritizing merit-based hiring practices and developing targeted initiatives to reduce the underrepresentation of minority ethnic workers in front-office positions. By adopting these measures, organizations can create more equitable career advancement opportunities and leverage the full potential of their diverse workforce.

This study contributes to the existing literature on minority ethnic workers' careers, networking theory and workplace diversity. It provides insights into the networking strategies of Asian and Black workers within the London Insurance Market, revealing that these strategies are dependent on contextual factors. The study also highlights the pervasive practice of nepotism deeply ingrained in the habitus of the London Insurance Market and which acts as a barrier for gaining access to influential networks.

This study aims to investigate the nonfinancial information related to capitals (intellectual, human, social and relationship, and natural) demanded by professional investors in their decision-making process, which can improve the usefulness of integrated reporting for this target audience.

A Systematic Literature Review in the Scopus, Web of Science and Google Scholar databases enabled the identification of information demanded by professional investors. This information was presented to experienced Brazilian investors participating in a focus group to align the theory on this topic with professional practice.

The results allow us to conclude that the focus group participants' perception is aligned with the international literature, both in the importance given to most of the nonfinancial information items identified and in the lack of interest in using integrated reporting in investment decisions. Nonetheless, the general perception of the focus group is not aligned with the literature procedures in terms of social and environmental information.

A study with a larger scope and the adoption of other approaches can contribute to broaden the understanding of the perspectives of professional investors in Brazil, as well as in other regions.

The authors provide evidence that contributes to discussions about the information to be disclosed in integrated reports. Their results are useful to legislators, regulators, report preparers and investors.

The authors investigate the information demanded by professional investors in their decision-making process aiming to fill the literature gap relating the determinants of the integrated reporting disclosure and what is demanded by this target audience as a minimum content to be reported. As an additional result they offer interesting contributions to the literature providing reflections on nonfinancial information which have become important for Brazilian investors as from the COVID-19 pandemic.

The purposes of this paper are to delve into the “liability of foreignness” among immigrants and to explore factors that may enhance or moderate such liability while obtaining jobs in host countries. We explore the competition for jobs in a host country among foreign-born individuals from various backgrounds and local residents, by examining such factors as their human capital, as well as, for the foreign-born, their duration of residence in the host country.

Applying configurational theorizing, we propose that the presence of specific human capital can help reduce the challenges associated with the “liability of foreignness” for migrants who have shorter durations of stay in the host country, and, to a lesser extent, for female migrants. Our study draws upon extensive career data spanning several decades and involving 249 employees within a Danish multinational enterprise.

We find that specific human capital helps established immigrants in general, although female immigrants are more vulnerable. We furthermore find a strong “gender liability” in the industry even for local females, including returnees in the host countries. Our findings suggest that for immigrants, including returnees, career building requires a mix of right human capital and tenure in the host country, and that career building is especially challenging for female immigrants.

While the concept of “liability of foreignness” – focussing on discrimination faced by immigrants in the labour market – has been brought to the fore, a notable gap exists in empirical research pertaining to studies aiming at disentangling potential means to overcome such liability, as well as in studies seeking to explore this issue from a stance of gendered experience.