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1 – 10 of over 1000The purpose of this paper is to investigate industry expert discourses on aspirational corporate social responsibility (CSR) communication. Analysing CSR managers’ and…
Abstract
Purpose
The purpose of this paper is to investigate industry expert discourses on aspirational corporate social responsibility (CSR) communication. Analysing CSR managers’ and communication consultants’ talk about aspirational talk as constitutive of aspirational CSR communication, the data provide valuable insights into the dominant discourses, and draw attention to the manifold elements in the process of aspirational CSR communication.
Design/methodology/approach
Data gathered during 11 in-depth, qualitative interviews with food industry experts in CSR and CSR communication roles in Ireland, the UK and the USA are studied.
Findings
The analysis of industry expert discourses suggests that communicating CSR, and in particular the communication of CSR aspirations, is a source of tensions and ambiguity for organisational members. It is evident that aspirational talk acts as a “commitment and alignment device”, raising the bar for the organisation by encouraging enhanced performance and ensuring a competitive differentiation – and thus revealing a performative character. However, it is also shown that industry experts favour action over talk and consider verification crucial to reduce reputational risk. The challenge ahead will be to encourage organisations to embrace aspirational talk in the age of CSR professionalisation and standardisation to ensure incremental and continual CSR improvements.
Practical implications
The research findings suggest that aspirational talk is a useful resource for organisations to transition towards becoming more responsible businesses. Rather than censoring aspirational talk to prevent scepticism by some, managers rely on robust auditing and verification systems to provide proof of achievement over time.
Originality/value
The study provides data on the topic of aspirational talk, where there has been much theory development, but limited empirical evidence. It does so in the context of the food industry, an industry manifestly to the forefront in the sustainability/CSR agenda.
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The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of…
Abstract
Purpose
The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.
Design/methodology/approach
Online corporate communication data of diversity and inclusion themes were compiled from the websites of eight Swedish-based multinational corporations. The data included content from the companies’ official websites and annual reports and sustainability reports as well as diversity and inclusion-themed blog posts. A thematic analysis was conducted on the website content.
Findings
The study showcases how tensions between conflicting external demands are navigated by keeping the communication open to several interpretations and thereby achieving multivocality. In the studied corporate texts on diversity and inclusion, this is achieved by alternating between elements catering to a business case audience and those that appeal to a social justice audience, with some procedures managing to appease both audiences at the same time.
Originality/value
The article complements previously described forms of washing by introducing an additional type of washing – business case washing – an articulation of the business case rhetoric that characterizes the diversity management discourse. While much has been written about washing to satisfy advocates of social change and equity, washing to appease shareholders and boardroom members, who are focused on profit and economic growth, has received less attention. The article suggests that online corporate communication on diversity and inclusion, by appeasing diverse audiences, can be seen as aspirational talk.
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This paper aims to examine the stewardship practices of BlackRock, one of the world’s biggest index managers, to highlight a tension and contradictions associated with…
Abstract
Purpose
This paper aims to examine the stewardship practices of BlackRock, one of the world’s biggest index managers, to highlight a tension and contradictions associated with demonstrating sustainability leadership and its actual substance.
Design/methodology/approach
To support its argument, this paper draws on the author’s long-standing industry and academic experience, existing academic evidence and documentary analysis.
Findings
This paper reveals conflicting data, highlighting a tension between BlackRock’s commitment to environmental, social and governance (ESG) in its public statements and translating this commitment into tangible outcomes through voting, ESG investments and stewardship reporting, which seem to be more assumed than demonstrated.
Research limitations/implications
This viewpoint is based on a review of existing evidence. It offers some critique on current stewardship reporting practices, which has implications for management and policymakers. It identifies areas for future research in the area of stewardship and ESG reporting.
Practical implications
This paper highlights the need for a more critical interrogation of investor stewardship and ESG reporting and a more joined-up policy and regulatory approach to stewardship and sustainability reporting.
Social implications
Improving stewardship practices of asset managers will help enhance the social value created by the financial services sector.
Originality/value
In drawing on personal experience and existing literature, the originality lies in the combination of arguments brought together to highlight the challenges of making sense of the conflicting ESG reporting data to see how this may impact policies, regulation and future practices in the area of sustainability and ESG reporting.
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The purpose of the paper is to propose a model of integrity to help assess corporate responsiveness to this new wave of pressure in the backdrop of the prevailing Shareholder…
Abstract
Purpose
The purpose of the paper is to propose a model of integrity to help assess corporate responsiveness to this new wave of pressure in the backdrop of the prevailing Shareholder Value Maximization doctrine. In a context of ecological crisis, sustainability is considered in an intergenerational perspective on well-being. Nations are required to maintain the productive base, composed of manufactured, natural and human capitals, to continue producing future generations’ well-being. Such macroeconomic challenges require businesses to contribute to human and natural capitals’ conservation.
Design/methodology/approach
This paper applies the integrity model to the historical case of the New Lanark mills from Owen’s (1991/1813-1816) new view of society. Owen’s deeds are compared to his promises in light of community expectations in that time to assess Owen’s commitment to social responsibility through “his honoring his word”.
Findings
The findings show the importance of the concept of “workability” for a business to create an opportunity set for “performance”. Such workability is determined by the business being a person of integrity.
Research limitations/implications
Future researches are invited to use this model to build empirical evidence of corporate irresponsibility in dealing with the new challenges.
Practical implications
This paper’s contribution resides in the capacity to uncover any attempt by businesses to subsume their corporate social responsibility and sustainability commitment to the doxic shareholder value maximization (SVM) ideology.
Social implications
The findings recall the importance for corporate activities to be re-embedded in their social and ecological contexts. This requires an overhaul of the business logic.
Originality/value
The originality of the model of integrity resides in its simplicity and practicality.
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Corporate social responsibility (CSR) communication is becoming increasingly important for brands and companies. Social media such as Twitter may be platforms particularly suited…
Abstract
Purpose
Corporate social responsibility (CSR) communication is becoming increasingly important for brands and companies. Social media such as Twitter may be platforms particularly suited to this topic, given their ability to foster dialogue and content diffusion. The purpose of this paper is to investigate factors driving the effectiveness of CSR communication on Twitter, with a focus on the communication strategies and elements of storytelling.
Design/methodology/approach
Using a sample of 281,291 tweets from top global companies in the food sector, automated content analysis (including supervised machine learning) was used to investigate the influence of CSR communication, emotion, and aspirational talk on the likelihood that Twitter users will retweet and like tweets from the companies.
Findings
The findings highlight the importance of aspirational talk and engaging users in CSR messages. Furthermore, the study revealed that the companies and brands on Twitter that tweeted more frequently about CSR were associated with higher overall levels of content diffusion and endorsement.
Originality/value
This study provides important insights into key aspects of communicating about CSR issues on social networking sites such as Twitter and makes several practical recommendations for companies.
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Cristiano Busco, Elena Giovannoni, Fabrizio Granà and Maria Federica Izzo
The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the…
Abstract
Purpose
The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces.
Design/methodology/approach
The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting.
Findings
The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces.
Originality/value
Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.
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Helle Kryger Aggerholm and Christa Thomsen
The purpose of this paper is to: (1) identify strategies to (re)establish organizational legitimacy which dominates the literature; (2) propose and empirically illustrate an…
Abstract
Purpose
The purpose of this paper is to: (1) identify strategies to (re)establish organizational legitimacy which dominates the literature; (2) propose and empirically illustrate an analytical framework that establishes the linkages between the dimensions of purposefulness, transparency and participation identified in this literature review as important resources in the creation of organizational legitimacy.
Design/methodology/approach
Based on a review of the academic literature, we propose a three-dimensional conceptual framework for understanding and studying strategic communication in contexts of high sustainability pressure. The empirical material we use for illustration is the letters from the chief executive officer (CEO) and the chairman published in the integrated annual report of a Danish company that is well known for its focus on sustainability.
Findings
The analysis shows that all three dimensions, i.e. purposefulness, transparency and participation, are present in this data, which the authors find supportive of the theoretical argument that strategic communication needs to encompass all three concepts in order to appear legitimate in contexts of high sustainability pressure.
Originality/value
In recent years, there has been an increased focus on strategic communication of sustainability. However, there is still a lack of general consensus of what is understood by strategic communication in contexts of high sustainability pressure. Overlapping concepts and dimensions make operationalization difficult. This, for example, is a problem for corporations who are increasingly asked by their stakeholders to account for their sustainability activities and engage in conversations of strategic significance to their sustainability goals.
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Robert L. Heath and Damion Waymer
The purpose of this paper is to investigate the proactive role elite organizations play within-network corporate social responsibility (CSR) performance by determining whether…
Abstract
Purpose
The purpose of this paper is to investigate the proactive role elite organizations play within-network corporate social responsibility (CSR) performance by determining whether organizations can be identified that serve as aspirational CSR role models. The assumption is that elite CSR performance inspires and challenges other in-network actors to raise their standards in order to be legitimate, and resource rewardable.
Design/methodology/approach
Three cases are discussed to exemplify elite CSR: historical: recognizing the value of embracing a trend in improved standards of meatpacking, Armour Meatpacking campaigned for sanitary meatpacking and implemented strategic change; global energy: Chevron Corporation conducts “business in a socially and environmentally responsible manner, respecting the law and universal human rights to benefit the communities where we work”; and non-profit: “Elite” universities’ CSR standards attract bright faculty and students and build beneficial relationships with industry, government and peers.
Findings
Elite institutions raise CSR standards by using issue trends to guide strategic change that can performatively demonstrate the societal value of proactive leadership that elevates standards and increases the reward value to communities and organizations that is achieved by adopting higher standards.
Research limitations/implications
Through micro-politics that increase CSR social productivity, elite CSR standards earn rewards for exemplary organizations and subsequently raise standards for in-network organizations to, in turn, achieve the license to operate.
Practical implications
Discussions of CSR should consider the influences that establish CSR standards. To that end, this paper offers the explanatory power of a micro-political, societal productivity approach to CSR based on the pragmatic/moral resource dependency paradigm.
Social implications
The paper reasons that higher CSR standards result when NGO stakeholder critics and/or government agencies exert micro-political pressure. In response to such pressure, elite organizations, those that are or can meet those higher CSR standards, proactively demonstrate how higher CSR standards can accrue resources that benefit them and society. Elite CSR performance challenges other in-network actors to raise standards in order to be legitimate, that is resource rewardable.
Originality/value
Because elite organizations understand the reward advantage of higher levels of CSR, they proactively elevate the discuss of standards and advantages for achieving them, and penalties for falling short.
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Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a…
Abstract
Purpose
The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.
Design/methodology/approach
A seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence is used to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.
Findings
Findings demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the mythical dimension residing in the promise that IR had the potential to portray global performance in light of the company’s own foundational myth. The company challenged the vision of IR suggested by the IIRC to stay true to its conceptualization of IR and eventually chose to implement its own version of an integrated report.
Originality/value
The study enriches previous research on IR and management innovations by showing how important it is for organizations to acknowledge the mythical dimension of the management innovations they pursue to support their adoption processes. These findings, suggest that myths can play a productive role in transforming business (reporting) practices. Some transition conditions that make this transformation possible are identified and the implications of these results for the future of IR, sustainability, and accounting more broadly are discussed.
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This paper empirically examines how firms have discursively adopted the UN Sustainable Development Goals (SDGs). More precisely, it studies firms' ability to constitute their…
Abstract
Purpose
This paper empirically examines how firms have discursively adopted the UN Sustainable Development Goals (SDGs). More precisely, it studies firms' ability to constitute their organizational identity by way of associating their past, present, and future practices with the newly established Goals. By focussing on the temporal dynamics of change, this paper provides analytical clarity on the role “narrative fidelity”.
Design/methodology/approach
The author collected all online available SDG-related communications, including financial and non-financial reports, of 29 large French multinationals throughout 2016 and 2017. These data were analysed using a systematic narrative approach incorporating open-ended coding cycles.
Findings
Four narratives were distilled: the descriptive narrative, which promotes general knowledge; the past narrative, which reinterprets the organizational past by retelling and reviewing actions; the present narrative, which associates prevailing organizational strategies with new categories; and the future narrative, which articulates and prioritizes new ambitions.
Originality/value
Current performativity theories in Corporate Social Responsibility scholarship focus solely on future narratives, such as “aspirational talk”, and fail to incorporate how revising and redefining past and present stories creates an imperative “fit” between an organization's identity and a new framework. This study goes beyond future narratives and contributes to our understanding of the dynamic nature of temporal narratives (past – present – future). By building on narrative fidelity, it shows how all four narratives are crucial, sequential steps that help build a new corporate identity.
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