Purpose This study reviews the economic consequences of firms' Environmental, Social, and Governance (ESG) practices. Unlike previous reviews that treat ESG as a monolithic concept, this paper employs the European Sustainability Reporting Standards (ESRS) framework to systematically examine how different ESG topics generate distinct economic impacts. Design/methodology/approach A three-stage systematic review was conducted using Scopus database searches combined with manual screening of top accounting journals. The search strategy incorporated topic-specific terms for nine ESRS categories (five environmental and four social topics) combined with economic consequence indicators. Quality screening based on the ABDC journal list yielded a final sample of 90 papers from 25 accounting journals spanning 2005–2025. Findings The review reveals substantial disparities in research attention across ESG topics. Climate change, consumers, and the own workforce dominate the literature, with these three dimensions accounting for the vast majority of studies examined. Critically, biodiversity and circular economy have received no empirical examination of economic consequences in accounting literature, while water, affected communities, and workforce in the value chain remain severely under-researched. The geographic concentration in U.S. studies and methodological limitations constrain generalizability. The mechanisms translating ESG practices into economic value remain largely unexplored. Originality/value This is the first systematic review to disaggregate ESG economic consequences using the ESRS framework, revealing differential impacts across specific sustainability topics. The study identifies critical research gaps, particularly in neglected topics, and provides a roadmap for future research as mandatory ESG disclosure expands globally.

ABSTRACT This study contributes to understandings about how UK mothers use social media practices to navigate, negotiate and enact family food provisioning. “Proper food” and “good mothering” remain entangled sociocultural conventions that govern a range of food provisioning practices. In the face of time pressures and the challenges of children’s fussy eating, we explore how mothers use social media to avoid misaligning their practice performances with these cultural ideals. Through our practice theoretic analysis of qualitative interviews and online forum discussion threads on Mumsnet, we illuminate three social media practices that represent the dynamic entanglement of mothering, food provisioning and social media interaction. Mothers attune food provisioning practices online to the conventions of “Proper food,” which includes admitting misdemeanors and seeking advice on how to attend to the collective governance of established conventions. Mothers collectively contest existing conventions through skillful negotiation, although in-so-doing invoking other “good mothering” conventions that limit the scope of the renegotiation. Finally, social media interactions displace “good mothering” by allowing mothers to demonstrate attentive love online, while severing this care from food provisioning. Our research advances our understanding of the role of social media practices in the everyday enactment of food provisioning by middle-class mothers.

Religion and spirituality: shaping social work practice and professional identity

ABSTRACT A person’s race and ethnicity influences how they socialize their children about such topics. Yet little is known about how the growing population of Multiracial adults, who are members of multiple racial/ethnic groups, socialize their children about their ethnic/racial backgrounds. In two preregistered online studies, U.S. parents (S1: M Age = 37.85; 52.85% female; S2: M Age = 37.85; 84.21% female) responded to open-ended questions about the interactions they have/intend to have with their 3- to 18-year-old children about racial/ethnic identities. In Study 1, Multiracial parents’ (n = 96) ethnic/racial socialization practices were more similar to monoracial parents of color (n = 99) than White parents (n = 138). However, Multiracial parents also showed distinguishing ethnic/racial socialization patterns: they expressed a greater number of coded socialization themes overall, and reported ethnic/racial identity multiplicity as a joy, significantly more than monoracial parents. There was also some evidence that the frequency with which Multiracial parents are perceived as racial/ethnic minority shapes their race/ethnic socialization practices. In Study 2, 209 new Multiracial parents reported their socialization practices in response to two different racial identity frames, overall replicating Study 1 findings. Our findings highlight the importance of studying Multiracial parents specifically when exploring ethnic/racial socialization, helping inform fully inclusive models of ethnic/racial socialization.

Abstract This article examines the dynamics of deinstitutionalization of residential services for people with disabilities in the Czech Republic, focusing on barriers, tensions, and opportunities for social work to support disability rights. Deinstitutionalization, understood as the development of community-based services replacing large residential facilities, is analyzed across three interconnected levels: political, organizational, and everyday practice. Drawing on 62 semi-structured interviews with people with disabilities, social workers, activists, and regional representatives, complemented by field journals and analyzed using situational analysis, the study shows that at the political level, deinstitutionalization is constrained by fragile commitment, project-based funding, and neoliberal fiscal rationality. At the organizational level, competing care rationalities—paternalistic protection, neoliberal activation, and relational, person-centered practice—produce diverse interpretations of community-based services. At the everyday level, social workers navigate tensions between promoting independence and enforcing responsibility. Autonomy emerges as contested between competence-based and interdependence-oriented approaches. The article contributes to international debates on deinstitutionalization under neoliberalism and the role of social work. It emphasizes the need for political advocacy for systemic changes in disability services, the adoption of relational and rights-based frameworks of social work practice, and the recognition of interdependence as a way of rethinking autonomy. Such approaches can strengthen the rights of people with disabilities in post-socialist contexts, where deinstitutionalization remains an ongoing and uncertain process.

The educational curriculum has evolved. What was once considered a tool for planning student instruction is now seen as an arena where political, ideological, and ethical considerations converge. This article aims to analyze the transformation of the curriculum in the Latin American context, with a focus on Mexico. There, a pragmatic crisis is forcing a rethinking of the curriculum's foundations and role in traditional schools. For this reason, two Mexican curriculum models are discussed: Key Learning 2017 and the New Mexican School proposed for 2022. The curriculum is not neutral; it never has been. It is a living space where power relations, imposed knowledge, and real possibilities for transformation intersect. Thus, the curriculum is no longer viewed as a rigid set of topics but as a living, situated social practice. This approach is committed to epistemic justice and a more humane education while remaining attentive to the challenges it faces. Teachers take on an epistemic role, transforming the prescribed curriculum into one that is truly experienced and adapted to the needs of society.

This study aims to analyze the gap between civil law norms and social practices in the implementation of agricultural sharecropping agreements between landowners and cultivators in Tranjang Village, Siman District, Ponorogo Regency. The study employs a juridical- empirical approach by combining normative legal analysis of statutory provisions with empirical field research through observation and in- depth interviews with 15 informants consisting of landowners, cultivators, and village authorities. The findings reveal that most sharecropping agreements in Tranjang Village are conducted verbally based on mutual trust between landowners and cultivators, without written contracts or official authorization by village authorities. Such practices are rooted in agrarian social values emphasizing kinship and mutual cooperation, but do not fully comply with formal legal standards stipulated in Law No. 2 of 1960. This gap is caused by low legal awareness, complex and costly administrative procedures, social and cultural values that prioritize trust over formal rules, and the passive role of village government in facilitating contract registration. The study recommends revitalizing the role of village authorities in facilitating agricultural contracts through the provision of simple contract formats that can be legalized quickly and affordably, legal socialization with participatory local cultural approaches, and revision of Law No. 2 of 1960 to be more adaptive to the social realities of agrarian communities while ensuring legal protection for cultivators.

The phenomenon of food waste at wedding receptions is a common social practice. This practice is interesting to study because it directly contradicts the Quranic prohibition against wasteful behavior and israf. This article aims to analyze how verses about wasteful behavior are understood, negotiated, and presented in the social practices of society at wedding receptions. This research uses a qualitative method with a living Quran approach through participatory observation and in-depth interviews with invited guests, reception organizers, and community leaders. The results show that society recognizes the prohibition on wasteful behavior, but specifically at wedding receptions, this understanding is negotiated with ethics, social norms, and the logic of abundance and consumer hedonism. From a living Quran perspective, this phenomenon demonstrates that the Quran lives in the public consciousness contextually and partially, not always in the form of textual adherence. This article contributes to the development of social interpretation studies by emphasizing the importance of contextual reading of Quranic consumption ethics in the cultural practices of contemporary Muslim communities.

The paper presents an overview of articles by authors who took part in the International Congress ‘L. S. Vygotsky and A. R. Luria: Cultural-historical psychology and issues of digitalization of social practices’, held 15–17 November 2022. Using various empirical and theoretical materials, the authors tried to formulate their answers to questions related to such processes as virtualization, digitalization and others that qualitatively change both the person himself/herself and his/her environment. The authors of the works chose the cultural-historical approach developed within the framework of the school of L. S. Vygotsky as the basis for developing their position. It is shown that the cultural-historical approach has developed such concepts and models of human development that have a very strong potential that must be used to develop explanatory models of development. Such concepts include such motions as a psychological tool, a model of mediation, cultural development, mediation, mastery of a method of action, etc. The approach itself, developed within the framework of the cultural-historical approach, considers a person not as a passive, reactive being but as an active subject of development mastering one’s behaviour, which distinguishes this approach from many other development concepts adopted in the humanities and natural sciences. The mediation model overcomes the still dominant naturalistic and behaviouristic approaches to man, opening up new opportunities for both scientific research and new scientific and educational projects. The broad transdisciplinary and interdisciplinary approach used by the authors of works written on the basis of the congress materials allows one to overcome narrow disciplinary and departmental boundaries. A special issue of the journal Culture and Education , dedicated to the above-mentioned topics, expands the problem field of modern scientific practice-oriented research and gives readers a rich understanding of modern achievements in the transdisciplinary field of human sciences and the problem of the impact of digitalization on the man.

ABSTRACT The increasing use of artificial intelligence (AI) in social work is enhancing teaching through innovative technologies and is already changing how we prepare students for the workforce. While AI offers significant potential to revolutionize social work practice and education, its integration requires careful attention to ethical considerations to ensure its responsible and equitable use. This study explores the role of AI in social work through structured interviews with 15 social work students, uncovering five key themes: the effect of AI on social work practice, policy, and research; its applications and utility in various settings; its role in enhancing efficiency; its integration into social work education; and its limitations within the field. The findings highlight students’ optimism and curiosity about AI’s potential to improve social work, while also holding some level of skepticism about the implications of AI algorithms for marginalized client groups. This study underscores the need for thoughtful adoption of AI technologies to support the welfare of vulnerable populations and advance social work education.

This study investigates the relationship between Environmental, Social, and Governance (ESG) practices and corporate financial performance (CFP) among firms listed on the Johannesburg Stock Exchange (JSE) from 2007 to 2021. Using difference-in-difference (DiD), fully modified ordinary least squares (FMOLS), and quantile regression approaches, the analysis evaluates both accounting-based and market-based performance indicators, including return on assets, return on equity, Tobin’s Q, and share returns. Results reveal a negative association between ESG scores and accounting measures of profitability but a positive link with market valuation and share returns. High-ESG “leader” firms outperform their peers, suggesting that financial benefits accrue primarily to firms that engage deeply in sustainability practices. Sectoral analysis highlights that secondary-sector firms experience stronger ESG-related gains compared to primary-sector firms. The findings contribute to the emerging-market literature by providing robust empirical evidence from South Africa and offer insights for policymakers, investors, and corporate managers seeking to align sustainability with financial performance.

One of the most effective ways to assess how well a business creates value for its shareholders is by examining its financial performance. Such performance is expected to be largely driven by strategic instruments, including capital structure management, managerial ownership, and transparency in environmental, social, and governance (ESG) practices. This research seeks to analyze the influence of three key factors on corporate financial performance. Adopting a quantitative research design, the study relies on secondary data derived from the annual and sustainability reports of firms listed on the Indonesia Stock Exchange. The sample covers 20 companies that were consistently classified within the SRI KEHATI Index over the 2019–2023 period, resulting in 100 firm-year observations. The empirical findings reveal that managerial ownership does not exert a statistically significant impact on financial performance. Conversely, ESG disclosure is found to have a significant positive relationship with financial performance, whereas capital structure exhibits a significant negative association. These findings suggest that strengthening ESG governance and optimizing debt utilization levels are essential steps toward promoting sustainable corporate financial health

This study explores how the apron, which early childhood teachers wear in their daily practice, is socially and symbolically constructed in relation to professional identity and the enactment of professionalism. While previous studies have primarily approached teacher attire through parental perceptions or abstract representations of teacher images, this study foregrounds teachers’ own voices by examining their lived experiences with wearing aprons in educational settings. In-depth interviews were conducted with four early childhood teachers who had more than ten years of experience working in kindergartens and childcare centers, and the interview transcripts were analyzed qualitatively. The findings reveal that teachers experience the apron not merely as protective clothing but as a symbolic device through which social expectations and institutional practices intersect to define their professional position and role. On the one hand, the apron was perceived as reinforcing images of domestic labor and care work, thereby weakening teachers’ professional authority; on the other hand, it was also recognized as a practical tool that facilitates daily tasks. However, teachers encountered persistent tensions between the apron’s practical usefulness and the structural limitations related to hygiene and safety management, which were often beyond individual teachers’ control. Furthermore, some teachers described acts of removing the apron as an intentional practice aimed at reclaiming their identity as educators, suggesting that decisions surrounding attire function as strategic means of negotiating professionalism. These findings highlight the apron as a significant symbolic element in the ongoing construction and reconstruction of early childhood teachers’ professional identities, revealing how teachers’ bodies, emotions, relationships, and institutional contexts are intricately entangled in everyday practices of dress. By positioning attire as a key site of professional meaning-making, this study extends discussions of teacher professionalism and identity and provides a foundation for further inquiry into teacher dress and professional recognition in early childhood education.

ABSTRACT As part of tackling racism, social workers would benefit from being able to identify and implement antiracist approaches to policy analysis. The aim of this study was to locate peer-reviewed or reputable sources that offer either explicit frameworks or built concepts that could inform antiracist policy analysis. We identified 561 sources; after screening out off-topic or irretrievable sources, 27 sources were included in this scoping review. Our charting process documented where we found each source, key publication details, the source’s aim/purpose, and key built concepts related to antiracist analysis. We detail common themes, including: (a) policy process; (b) history and problem definition; (c) policy content and decisions; (d) policy values and knowledge; (e) policy outcomes and effect; (f) implementation, evaluation, and accountability; and (g) analyst reflexivity. We conclude by discussing the compelling analytical considerations that emerged from this analysis, including creating pathways for community engagement; recognizing that racism is a constantly morphing problem requiring evolving solutions; questioning and revealing the intentions of those who draft, support, and implement policies perpetuating language that blames disadvantaged communities; understanding that racism intertwines with other injustices; and prompting self-reflection by analysts. We discuss the relevance for social work educators, students, practitioners, and community advocates.

ABSTRACT With the increasing climate risk and the expanding investment demand of enterprises for sustainable projects, enterprise managers have to carry out more environmental, social, and governance (ESG) practices. This research utilizes data spanning from 2008 to 2021 from China-s A-share enterprises and employs a bidirectional fixed-effects model to explore how climate risk affects corporate ESG performance. The findings demonstrate that climate risk significantly improves firms’ ESG performance in response to external environmental challenges. Further evidence shows that internal green technology innovation and external pollution discharge permits can strengthen this positive impact. In addition, this effect is heterogeneous and firms need to scientifically identify different types of climate risks, focusing on chronic and transitional risks. We further discover that the beneficial influence of climate risk is particularly pronounced in non-resource-based cities and state-owned enterprises. These findings provide firm-level evidence on how climate pressures can be transformed into sustainable action.

ABSTRACT Doctor of Social Work students must learn to engage critically with research, think innovatively about practice, and make professional scholarly contributions. Skills in reading critically, writing academically, and synthesizing and integrating large bodies of literature do not typically align with skills used in social work practice. For new doctoral students, the learning curve for engaging ideas in a scholarly way can be steep given many of them enter doctoral programs after working for many years in their respective fields. Audit trails (i.e., research journals), used often in qualitative research, comprise a document where a researcher logs the process of developing a topic or idea, makes sense of data or information related to the project, and documents decision making during analysis and write-up. This article discusses how audit trails can be used as a pedagogical strategy to cultivate metacognition and other high-order thinking skills that are central to doctoral education. The article also details a class assignment in which students were asked to keep an audit trail to document their progress and process in completing a final class paper. Audit trails are a pragmatic tool to teach new doctoral students the backstage work of preparing a scholarly product.

ABSTRACT People develop their own ways of enriching the healthiness and tastiness of certain foods, or of their diet, overall. This is often pursued through trial and error, which in this context involves trying, eating, assessing, reflecting, then trying again. Trial and error involves sensory learning, embodied know-how and routinised engagements with information sources such as recipes and social media, as well as with friends and family, and health professionals. Individual instances of trial and error vary, but it is recognisable as a social practice. More specifically, this paper argues that trial and error is a dispersed practice. As such, it supports adaptation, improvisation, insight and information-seeking within other food and health practices. To examine trial and error as a practice, this paper shares findings from a qualitative study of rural and urban Canadians’ everyday food lives. The study, through ethnographic techniques such as video tours, explored how people become and stay informed about food. Findings illuminate how trial and error bolsters and connects related food and information practices, and shapes their evolution over time.

ABSTRACT Digital health is the use of technologies to support health, healthcare, and wellbeing. Although technology has potential, it still faces implementation, engagement, and abandonment issues. In this viewpoint, we use Social Practice Theory (SPT) to reflect on these challenges. Particularly, we examine three examples of digital health technologies: Electronic Health Records, Digital Self-Tracking Tools, and Digital Mental Health Interventions. Tensions concerning implementation of and engagement with digital health technologies are discussed through a SPT lens, and reflections for future research are proposed. We argue that concepts such as implementation and engagement should be more broadly interpreted and researched in the context of a social practice of digital health, and that the goal of digital health (implementation and engagement) research should shift from promoting ‘desired behaviors’, such as using a digital health intervention, to fostering a social practice of digital health. Moreover, the potential of bottom-up approaches to introduce digital health are highlighted. In light of these reflections, we suggest research in digital health should integrate perspectives from neighbouring fields (e.g. sociology and design) to broaden its views on choice, agency, health and responsibility.

Children's everyday food practices have a profound impact on their physical, mental, cultural and social health and wellbeing. Grounded in social practice theory, the focus of this paper is the examination of the performance of food practices, rather than the practitioner. This approach supports health promoting efforts to move away from victim blaming and instead explore the intersections between individual, social and structural determinants of food practices. With foundations in the New Sociology of Childhood, this article explores eight- to twelve-year-old children's perspectives of the enablers and constraints to their performances of everyday food practices through a social practice theory lens. Children participated in sequential creative draw-and-tell interviews and Photovoice methods. Through abductive analysis of qualitative data, diverse interlinking configurations of the meanings, materials and competences were attributed by children as either facilitating or constraining food practice performances further impacted by transitioning times, places, social settings and contexts. A case study of food shopping practices was able to present a holistic narrative of how individual, social and structural determinants intertwined across the temporal and spatial dimensions. This study showcases how a social practice led approach that privileges children's voices can be used to inform more holistic, equitable, engaging and effective health policy and practice that endeavour to impact children's routine and habitual food practices.

Purpose This study develops an innovative model to assess the impact of environmental, social and governance (ESG) practices on sustainability performance (SP) and firm value (FV), incorporating the mediating role of green innovation performance (GIP), an underexplored aspect, particularly in the context of construction enterprises. Design/methodology/approach Utilizing data from construction professionals in Vietnam, this study adopted the structural equation modeling (SEM) approach to rigorously evaluate the hypothesized model's validity and reliability. Findings The SEM results indicated three interesting and valuable findings: (1) ESG practices significantly promote GIP within construction firms, underscoring the role of sustainable and responsible business practices in fostering innovation; (2) GIP as a crucial factor for enhancing both sustainability outcomes and the overall value, emphasizing its dual impact on environmental and economic objectives; and (3) GIP acts as a mediator, strengthening the relationship between ESG practices and positive firm outcomes. Originality/value Theoretically, this study advances ESG knowledge by comprehensively examining indicators that drive SP and FV within the construction industry and by uncovering the mediating role of GIP in these relationships. Practically, it provides actionable recommendations to boost sustainability outcomes and FV through ESG and green innovation strategies, offering insights that are valuable for Vietnam and similar emerging economies.