The practice and popularity of telework has expanded significantly in the past few years, mostly due to the COVID-19 pandemic. As a critical factor contributing to business resilience, the new work model challenged companies to figure out innovative ways to address contemporary organizational and employee needs. To address this gap, this study approaches the telework concept from a broader perspective, integrating inputs, outputs and outcomes in an analytical framework. Drawing from data collected based on interviews and questionnaires addressed to professionals in the business service industry who experienced telework, frequency analysis, discourse analysis and chi-square test were used to synthesize the findings. Results show that resource availability and professional relationships represent the basic factors, while technology may be more than a facilitator. Moreover, knowledge exchange, work–life balance and professional isolation are critical factors emerging from the virtual environment that influence work goals achievement. This study contributes to research by proposing a Telework Systematic Model (TSM), which addresses the interaction of various organizational dynamics factors as a result of mixed working patterns. The discussions address the future of work by including the hybrid work model, platform innovation and new business opportunities to enhance organizational resilience for sustainable innovation and change through digital technology.

Adopting the United Nations 2030 Agenda for Sustainable Development, governments commit to the 17 goals and 169 associated targets in areas of critical importance for humanity and planet, while companies manifest a growing interest in playing a significant role to SDGs prioritisation. Researchers, policymakers, stakeholders, and analysts are all preoccupied about responsible ways of redesigning the business model to mitigate the growing concerns, such as companies’ failures, global multidimensional crisis, and sustainability-related issues. Under the light of institutional theory, legitimacy theory, stakeholder theory, the aim of this research is to investigate how environmental, social and governance (ESG) policies and practices included in a sustainable business model may respond to the double materiality approach in order to contribute to a balance among divergent interests of managers, investors, and other stakeholders. The financial materiality is conceptualized using ESG data, that mainly targets investor’s needs. Stakeholder materiality, is concerned with external impact of companies, embodied in societal-level outcomes measured as the number of SDGs addressed in corporate reporting. In this study, company-year data are collected from Refinitiv Eikon database, starting with 2015, until current reporting period and analysed using frequency, univariate and correlation analyses. Based on Levene homogeneity, the ANOVA parametric t-test results are validated by Mann-Whitney Wilcoxon and Krushkal Wallis non-parametric tests. Three main research questions are responded. First, the findings examine and discuss the evolution of sustainability reporting measured with ESG scores, decomposed by the three pillars and ten categories, along with the SDGs prioritisation. Second, statistically significant differences in ESG and SDGs variables reported by various groups clustered on industry-related corporate characteristics are discussed. Third, the significant associations between ESG measures and SDGs are analysed from the double materiality perspective. The study contributes to the academic and practical understanding of the evolving business model under normative dimension of institutional theory, incorporating the decision to engage in current sustainability frameworks and policies.

Motivation: This study aims to fill the gap in the corporate governance literature by examining the moderating role of corporate governance on earnings management and financial performance. Idea: The research is conducted in the light of agency and legitimacy theories, looking through how corporate governance practices moderate the relationship between earnings management and financial performance. Data: The database consists of an international sample of non-financial companies, for the time frame between 2020 and 2023. The data are collected from Thomson Reuters Eikon, and the analysed period responds to a thorough approach of the topic under problematic circumstances. In line with prior literature, this analysis includes several corporate governance mechanisms such as number of board meetings, board gender diversity, board size, CEO duality, independent board members, and audit committee independence. Among the control variables could be mentioned firm size, financial leverage, and profit or loss. Corporate governance is examined as a key driver in achieving financial performance, maximising the value created by companies and strengthening their connections with stakeholders. Tools: To test the research hypotheses, investigation is performed through frequency and descriptive statistics, parametric correlations, complemented with panel regression analysis with random effects performed in STATA 18 software. Findings: According to the results, there is strong evidence that financial performance is impacted by earnings management, at the corporate level. Notably, the main findings suggest that board meetings, board size, and board independence may be underlying factors in reducing the adverse effects of earnings management reflected in financial performance. Likewise, corporate governance may contribute to an effective monitoring of earnings management. Muchmore, the findings are in line with the agency theory, which asserts that corporate governance practices lessen managerial resource exploitation necessary for sustainable development and financial performance. Contribution: Relevance of the study resides in grounding a comprehensive overview in the earnings management and sustainability literature, examining corporate governance patterns. This research contributes to the debate of influence exerted by earnings management practices on financial performance extended towards a better understanding of corporate governance outcomes.

Multicultural and heterogenous society has prompted policymakers and regulators to prioritize creation of a diverse, equitable, and inclusive economic environment. In addition, noticeable increase in companies’ focus for ethical actions is driven to improve corporate performance and to build stakeholders’ confidence and trustworthiness. Hence, the aim of this paper is to investigate the effect of ethical leadership related to diversity, equity and inclusion (DEI) policies and practices on sustainability performance. Considering the interdisciplinary nature of this relationship, the research integrates a holistic theoretical framework. Governance theories explain the equilibrium between managers’ behavior and stakeholders’ expectations, economic theories describe the understanding of resource allocation for strategic decisions, while social theories provide evidence regarding human behavior and culture in sustainable companies. The present study utilizes the Diversity and Inclusion Score (DIS), provided by the LSEG methodology, to present the integrated DEI policies and practices. Muchmore, specific mechanisms of corporate governance related to board cultural diversity, board gender diversity, and executive gender diversity extend the measurement of DEI policies and practices. Sustainability performance is assessed through environmental, social and governance (ESG) score. The data are collected from Thomson Reuters Eikon database for non-financial international companies, during the 2020-2024 period. A final sample of 4,163 company-year observations is used to respond to three research hypotheses. Fixed effects robust regressions are employed to emphasize the impact of integrated and specific diversity-oriented policies and practices on ESG performance. Results indicate significant positive influence of DEI policies and practices on sustainability performance. Muchmore, the moderating effects included in analysis show that irrespective of the specific corporate governance mechanisms of diversity, the presence of integrated DEI policies and practices reduces the positive and significant impact on companies’ sustainability performance. The robustness test emphasizes the positive influence that various pillars of DIS have on ESG performance. With a multi-layered approach, this study contributes to academic and practical understanding by promoting diverse and inclusive leadership as a key corporate governance mechanism that enhances sustainability performance.