Anh Phuong

This study aims to determine whether political connections and foreign investments influence the level of Environmental, Social, and Governance (ESG) disclosure among listed firms. To empirically explore these relationships, we utilized a novel dataset of 111 listed manufacturing firms on the HOSE stock exchange in Vietnam, covering the period from 2015 to 2022. Content analysis was conducted to assess the levels of ESG disclosure, while ordered logit and random effect estimators, along with several robustness checks, were applied to quantify the impacts of political connections and foreign investments. Our findings reveal that foreign connections are positively correlated with higher levels of ESG disclosure, whereas politically connected firms are associated with negative impacts and lower levels of ESG disclosure compared to those with foreign connections. These results address the research questions effectively and contribute to the literature by offering an updated view of current ESG practices in Vietnam, an emerging economy with evolving ESG norms. The findings provide both theoretical and practical contributions to the understanding of ESG disclosure, with important implications for policy-makers and business leaders.

The authors claim that disciplinary epistemologies—disciplinary habits of mind and ways of thinking—offer productive lenses for observing teaching practices. Furthermore, they argue that educational developers who draw from multiple epistemologies in combination provide rich evidence with regard to teaching and learning and can speak to academic colleagues from an array of disciplines. Clarity is provided for career paths in educational development for colleagues from academic disciplines who are contemplating part‐ or full‐time work in a teaching center. The authors hope that this opening collection develops into a toolkit and area of inquiry about disciplinary approaches to the practice of educational development.