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This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

This study aims to help students to relate their theoretical knowledge in managing change in a crisis. It is more relevant in today’s pandemic situation and could be a morale booster for many entrepreneurs who are struggling to sustain.

It is based on managing real-life change situation in organization, and it is presented in narrative form.

CERA India could successfully transform and sustain in Covid-19 pandemic situation with an inclusive approach, without losing their identity.

This study is based on consulting experience and success story of one organization in pandemic situation. Important message is in a crisis, organizations can sustain partnering with people. But, this depends on the prevalent culture of the organization. Also, other organizations before replication need to ascertain the problem of their brand dilution, for shifting their focus to other product lines.

This story can be used in organizational change management classes, and students may be assigned to document their lessons. At the end of the story, some possible areas of investigation for students are listed for getting appropriate direction.

In this pandemic situation, this study is socially relevant, as it shows how organizations can sustain with a human face.

This study is original and based on real-life experience in managing organizational transformation in a crisis situation. The name of the organization is imaginary, as organization did not like their name in public. This is one reason of not using their data for tabular presentation.

The purpose of this paper is to introduce narrative distance as a phenomenon that can help create transformative learning experiences (TLEs). Narrative distance is defined as the cognitive or emotional space afforded by indirect communication that invites listeners to make sense of content. In ways similar to a book, movie or play, narrative distance invites participants to draw conclusions for themselves (Craddock, 2002).

After examining how other fields have discussed concepts related to narrative distance and its affordances, this paper illustrates how this phenomenon can satisfy many of Wilson and Parrish’s (2011) key indicators for TLEs.

Six principles are offered for incorporating narrative distance into instructional design.

Instructional design has not explored indirect communication that is similar to narrative in any significant way.

This article demonstrates how the Leadership and Professional Development course at Morehouse College, an all-male historically Black college in Atlanta, Georgia, goes beyond teaching traditional leadership and professional development skills and exposes students to the impact of being a “professional of color” in corporate America. This paper will explore the need for African Americans to have skills related to corporate success that go beyond those needed by Whites and the pedagogical techniques used to develop the additional skill sets in undergraduate students of color. Anecdotal and empirical evidence regarding the effectiveness of the course is provided.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

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.

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.

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.

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.

Studies show that corporate governance (CG) and corporate social responsibility (CSR) are driven by ethical practices. The relationships between corporate ethics, CG and CSR have been heavily studied indicating significant associations. The purpose of this paper is to examine the mediating role of CG on the relationship between ethics and CSR.

Data were collected through questionnaires from small to medium-sized enterprises (SMEs) in the Middle East and North Africa (MENA) countries. The results were analyzed using structural equation modeling.

The results indicate that ethical practices have positive impact on CG, and in turn CG has a positive impact on CSR. The results also reveal a mediating effect of CG on the relationship between ethics and CSR.

The sample selected is based on two countries in the MENA region, Egypt and Lebanon. Only SMEs are considered.

The innovative capabilities of SMEs in developing and emerging economies could be enhanced through corporate ethical practices which guide management for more CSR engagement through good CG.

The study contributes to corporate ethics, CG and CSR literature by providing evidence from a significant region, with both developing and emerging economies, on the mediating role of CG on the relationship between ethics and CSR.

The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings.

The study investigates how knowledge is accomplished when accountability is demanded. The “knowing-in-practice” perspective (Lave, 1988; Orlikowski, 2002; Pentland, 1992) is introduced to theorise knowledge as the ability to purposefully go on with practice and information as a resource that may contribute to this knowledge. Empirically, the study investigates Nordic investors’ engagement with companies addressing environmental, social, and governance issues.

The findings illustrate how information may contribute to knowledge in an accountability setting. Whether or not the information contributes to knowledge in the accountability setting depends on the information’s origin, convergence with other accounts, and use in contradicting and disproving executives’ information. The analysis also shows how knowledge in accountability settings may be achieved without information – for example, by enacting theories.

The study suggests that research should more carefully distinguish between knowledge and information. According to the perspective used here, knowledge is the ability to purposefully go on with practice. Information is one of many resources that can contribute to knowledge.

This study provides insight into the relationship between accounting systems and the practice of demanding accountability. Such understanding is valuable when designing accounts-based governance and civil regulation, such as for addressing sustainability issues, as in this study.

The study challenges the view of knowledge as a representation or factual commodity, and provides a new and more elaborate view of the relationship between information and knowledge in accountability settings by introducing the knowing-in-practice perspective to the accounting literature.

This study aims to examine the influence of service quality, satisfaction, trust, value and commitment on hotel customers’ attitudinal and behavioural loyalty.

Our paper discusses the need for continued focus on ethical leadership and the importance and benefits of ethical leadership development. We propose integrating ethical leadership development, that uses cognitive development theory, into the Center for Creative Leadership’s Assess, Challenge, and Support (ACS) leader development model to help address the continued failures of ethical leader development. Our extended framework includes values and morals as a component of the model, and ethical organizational culture as its backdrop, thereby incorporating an examination of ethical leadership into each component of the ACS model. We conclude with practical implications and suggestions for future research.