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The environmental policy and Corporate Social Responsibility (CSR) are two notions of high importance for enterprises and nations. Numerous pages have been written about the environmental policy of companies in their CSR reports. Whether it concerns to raise environmental awareness among their employees or local communities or to give in detail their environmental footprint at the end of the story it is about giving proofs of their environmental policy. Climate change is among the topics of CSR reports and is under examination in this paper. A case study analysis will be applied in order to present how climate change is interpreted in the CSR reports of Greek companies from the petroleum refining industry.

During the last decade, studies on Islamic pricing (IP) have received considerable attention from researchers and academicians. Given the growing popularity of IP, this study critically examines IP literature using a hybrid review — bibliometric analysis with content analysis. In addition to that the Islamic view of pricing based on the principles of Quran and Sunnah is also examined. The bibliometric results show that IP literature demonstrates a low productivity, low citations ratio, and high research collaboration. The content analysis identifies that the pricing methods, mechanisms, considerations and other industries except Islamic finance industry, are still under-researched. This study is of critical importance because it simultaneously shows the evolution of IP and explores new dimensions of it.

Typical news coverage contains both objective facts and subjective sentiments. This is especially true for newsworthy individuals and organizations, and media opinion on strategic subjects. Analysis either on demand or on a longitudinal basis provides a critical source of information heretofore not readily nor economically obtainable for a range of meaningful purposes. One application is the monitoring of positive or negative summative news coverage on targeted subjects.

This study aims to overview the research trends in Knowledge Management (KM) using a bibliometric and content analysis. Several research questions pertaining to the annual growth of KM publications, the key topics discussed, popular methodologies, country of origin, and citations analysis are posed and answered. In total, 475 articles published in the Journal of Information & Knowledge Management (JIKM) were retrieved from the Scopus bibliographical database. The results showed a relatively steady growth in the number of articles published in JIKM between 2002 and 2016. US scholars authored 21% of the articles published in JIKM, followed by those from India (almost 10%), Australia (8%), and the UK (7.5%). It is also noteworthy that scientific papers published in JIKM are referenced in highly cited journals of computer science, business, and library and information science. Topics such as knowledge discovery, taxonomy and ontology, and knowledge representation were the major KM research trends to arise from the current phenomena of “big data” and data analytics, as reflected in the subject matter of published works. A comparison between the counts for qualitative and quantitative research methodologies showed a clear tendency toward the latter, including questionnaires, while case studies, content analysis, and framework and conceptual papers also proved to be important for KM researchers.

The purpose of this article is to investigate the adoption and utilisation of mixed methods research (MMR) in an emerging field, such as knowledge management (KM). Methodologies used by researchers have a bearing on the reliability and validity of the knowledge they produce. There is need to explore the prevalence in use of various methodologies over time. Such studies provide researchers time to reflect on their research practices. It is important to reflect on how researchers are adopting and utilising MMR approaches and what can be done to improve methodological approaches in research. A qualitative content analysis of articles from five leading KM-centric journals published between 2009 and 2014 was conducted for the research purpose. Our findings contribute to a better understanding of the utilisation of MMR in KM and provide guidance for those seeking to learn about and apply MMR approaches in research in context. Only 1.1% of the studies were classified as representing some form of MMR. Of the eight articles that were sampled, five of them did not explicitly identify themselves as MMR studies. Two of the articles did not give reasons for combining quantitative and qualitative approaches. None of the studies that were examined identified the MMR approach that was employed. Four of the MMR studies were exploratory, three were explanatory and one was convergent. All the articles were partially mixed studies. Few researchers indicated how they prioritised qualitative and quantitative strands. A handful of sampled studies used MMR and employed basic design typologies in contrast to complex typologies. It is recommended that KM research should embrace MMR and use complex design typologies in order to enhance their understanding of the complex problems that KM scholars encounter. Methodological pluralism has the potential of contributing to the growth in knowledge and development of many perspectives in the field: an appreciation of the advantages of using MMR and its potential to provide a holistic, innovative and robust perspective of research phenomena. The selection criteria in this study excluded other journals that cover KM research. Further research may uncover whether the prevalence rates reported in this study are consistent with those journals which were excluded in this study. Methodologies used by researchers for different kinds of research may be different. The research method employed in this study does not have the ability to establish that. Future studies may employ interviews and other data collection techniques in order to triangulate methods to determine why MMR was not prevalent. The future research directions should consider the extent to which personal, interpersonal and social contexts influence researchers to use MMR.

The widespread transmission of misinformation regarding the COVID-19 pandemic on social media has become a severe concern for various reasons such as containing the spread of the virus, taking preventive measures, and so on. According to the recent studies, misinformation and conspiracy theories spread on social media have hampered efforts to limit the infection, which has been exacerbated in some instances by politicians and celebrities. Misunderstandings about COVID-19 and wearing a mask sparked much debate. As time went on, a sizable portion of the population continued to refuse to wear masks, owing to extrinsic considerations, such as politics, ideology, personal views, and health concerns. In this study, we look at the concerns surrounding three Twitter hashtags (#masks, #maskup, and #maskoff) in order to understand better how social noise can lead to unintended misinformation. Sentiment analysis, topic modelling, and contextual analysis were used to compare and contrast two datasets relevant to these hashtags, one gathered in 2020 and the other in 2021. According to sentiment analysis, people’s emotions differed between hashtags, and the majority of tweets were based on social media users’ personal opinions. Topic modelling results revealed the prevalence of social noise leading to the unintended spread of misinformation on Twitter. The content analysis results show that while the #maskoff hashtag is used to resist masking influenced by factors, such as misinformation, conspiracy theories, and ideology, the #masks and #maskup hashtags were generally positive and used more to raise awareness of the benefits of wearing masks.

To look into the assumed difference between East and West in acceptance and use of robots, we performed a content analysis on 120 papers about social robots in two Asian-English (China Daily and The Japan Times) and two Western-English newspapers (The Guardian and New York Times) written between 2009 and 2018. From these papers, we drew a number of statements ($N=118$). We analyzed tone of voice (TOV) as well as the positive or negative framing of the consequences of the implementation of social robots in society, economy, health, and safety. Intercoder reliability $\mathrm{\text{was}}>0.7$, according to Krippendorff’s $\alpha$-reliability. Western newspapers presented significantly more negative social frames, negative fairness-and-equality frames, and negative safety-and-health frames than did Eastern papers, which presented significantly more positive economic frames than did Western papers. Western newspapers expected more negative social, health, safety, and equality issues than did the East. The West anticipated little economic benefit. The East expected little harm to society, safety, health, and equality but rather foresaw beneficial economic outcomes.

The concept of big data (BD) has been coupled with disaster management to improve the crisis response during pandemic and epidemic. BD has transformed every aspect and approach of handling the unorganized set of data files and converting the same into a piece of more structured information. The constant inflow of unstructured data shows the research lacuna, especially during a pandemic. This study is an effort to develop a pandemic disaster management approach based on BD. BD text analytics potential is immense in effective pandemic disaster management via visualization, explanation, and data analysis. To seize the understanding of using BD toward disaster management, we have taken a comprehensive approach in place of fragmented view by using BD text analytics approach to comprehend the various relationships about disaster management theory. The study’s findings indicate that it is essential to understand all the pandemic disaster management performed in the past and improve the future crisis response using BD. Though worldwide, all the communities face big chaos and have little help reaching a potential solution.

Despite increased attention from scholars and policy makers, the growth of informal entrepreneurship and its challenges have been reported continuously and are growing frequently. However, there is an inadequate study on informal entrepreneurship growth in view of resources and capabilities. Thus, the objective of this paper is to propose a model of informal entrepreneurship in view of resources and capabilities by examining the existing literature and field study data in the context of a developing country. An exploratory field study was undertaken, where fourteen interviews were conducted. A content analysis technique was applied to identify the resources and capabilities factors with their associated variables and a research model was developed. Outcomes from field study recognized the resources and capabilities factors and variables, as well as their relationships. It vibrates well with the existing literature and establishes the proposed model. This study proposes a model for future informal entrepreneurship research and identifies theoretical and policy implications.

This paper explores the relationship between corporate environmental reporting and share price performance amongst companies in two industry groups listed on the UK FTSE (Financial Times Stock Exchange) 100 as of the 30th July 2001. The hypothesis tested is that the production of good quality corporate environmental reports (CERs) benefits company share price, by demonstrating to investors an awareness of risk, liability, legislation and opportunities as well as providing a collection of policy, impacts, temporal trends, targets and commitment.

Some other studies in this area have concluded that a positive relationship exists between corporate environmental management and performance (including environmental reporting) and share value. The results of this paper differ however, and show that on average, the production of environmental reports by FTSE100 companies (in the energy and utilities and financial services sectors) has not lead to improved historical share price performance when compared to non-reporting companies, although there is strong evidence for reduced volatility of share price. Results for sector performance varied from those obtained from individual company level. The two companies assessed as producing the best reports in their industry sector outperformed both the FTSE100 benchmark, and many of their competitors for the five-year period studied.

Whilst there are many benefits to be gained by listed companies through environmental reporting, such as enhancing image and improving public and investor opinion, a positive attitude to the environment, as demonstrated through environmental reporting, can provide an indication of a truly strategic approach to business. Yet there are so many factors involved, it is not possible from the results to conclude that environmental reporting supports share value.

This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since the Deegan and Rankin (1996) study, the latter finding most likely due to new legislation governing environmental disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that penalty amount does not impact on company disclosure practices.

The environmental policy and Corporate Social Responsibility (CSR) are two notions of high importance for enterprises and nations. Numerous pages have been written about the environmental policy of companies in their CSR reports. Whether it concerns to raise environmental awareness among their employees or local communities or to give in detail their environmental footprint at the end of the story, it is about giving proofs of their environmental policy. Climate change is among the topics of CSR reports and is under examination in this paper. A case study analysis will be applied in order to present how climate change is interpreted in the CSR reports of Greek companies from the petroleum refining industry.

This study investigates the financial and non-financial impacts of the use of sustainability criteria in banks’ executive compensation plans. The sample covers all the globally and systemically important European banks over the period 2013–2017. Panel data-fixed effect estimations are employed to mitigate endogeneity concerns and to control for within-firm dynamics. The implementation of sustainable criteria in the banks’ remuneration contracts was found to (i) negatively impact economic performance, (ii) negatively impact the riskiness profile, and (iii) positively impact sustainability performance. These findings have important implications for investors as well as banks. Indeed, these results are encouraging for the use of sustainability targets in executive compensation for restricting excessive risk-taking behaviors and improving sustainability performance.

Policy intervention is a critical measure to address water resources challenges and improve water governance capacity. The strictest water resources management (SWRM) policy is an important water policy system that aims to deal with water shortage, water pollution, and institutional dysfunction in China. This study conducts a quantitative analysis for policy text characteristics of the SWRM through the methods of text mining and content analysis. First, we construct an analytical framework with the combination of policy instruments and policy targets, and then code and classify policy instruments in policy text and conduct statistical analysis. Finally, the research conclusions and policy suggestions are put forward. The results show that major policy instruments are structurally imbalanced in China’s SWRM policy. China’s government prefers to issue a mandatory, standardized, and restrictive policies in water resources management. Most of the policy instruments are focused on institutional management, followed by resources allocation, technological progress, and the ecological environment. This study contributes to the knowledge body of water policy evaluation and water governance, provides decision-making references for optimizing and promoting China’s water resources management policy, and offers a peer reference for water governance in other developing countries.

This study explores the status of the online risk disclosure practices on the listed Islamic banks in the Egyptian exchange market. Manual content analysis was employed as a research approach to examine the practices of the online risk disclosure for the three listed Islamic banks in Egypt, and based on a prior study, it developed a risk index composed of 10 main categories and a total of 61 sub-items as a research tool. The empirical analysis presents that all listed Islamic banks in the Egyptian exchange market have websites and all these banks report risk information in their published online reports (full annual report and full financial report). Furthermore, the results provide confirmatory evidence that there is a high adherence by all listed Islamic banks in Egypt to the mandatory risk disclosure requirements on their websites, while there is a low level of voluntary risk disclosure on the websites of these banks as well; in addition, the study pointed out that Al Baraka Bank has the highest average (67.2%) of online risk disclosure level among all Islamic banks, followed by Faisal Islamic Bank with an average of 65.5%, and finally, Abu Dhabi Islamic Bank came in the last place with an average of 60.6%. What’s more, the yielded data show that the total average level of online risk disclosure of the Islamic listed banks in Egypt is 64.5%. Finally, the results of this study outline that there are no significant differences between the levels of online risk disclosure at the level of the common categories for all Islamic listed banks in Egypt. The limitations of this study are as follows: the way the content analysis was conducted; in its reliance on the websites and the published online reports for examining risk disclosure information; due to its focus on the financial and non-financial risks; due to its focus on Islamic listed banks in Egypt; and due to its focus on the context of the Egyptian environment.

The purpose of this qualitative content analysis is to determine if the picture book collection at the Gladys A. Abraham Elementary School Library accurately reflects and therefore serves the needs of the majority of its students. A disparity exists between the actual ethnicities represented by the school population and those depicted in the picture book collection. Less than ten percent of the books most frequently selected by kindergarten through 3^rd grade students depict realistic stories and a disproportionate percentage (88%) of books have settings in the United States. This study can be used as a model to examine elementary school libraries on each of the three main islands (St. Croix, St. John, and St. Thomas) in order to identify how well their collections reflect the ethnicities of their students.