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Cyber-attacks that generate technical disruptions in organisational operations and damage the reputation of organisations have become all too common in the contemporary organisation. This paper explores the reputation repair strategies undertaken by organisations in the event of becoming victims of cyber-attacks.

For developing the authors’ contribution in the context of the Internet service providers' industry, the authors draw on a qualitative case study of TalkTalk, a British telecommunications company providing business to business (B2B) and business to customer (B2C) Internet services, which was a victim of a “significant and sustained” cyber-attack in October 2015. Data for the enquiry is sourced from publicly available archival documents such as newspaper articles, press releases, podcasts and parliamentary hearings on the TalkTalk cyber-attack.

The findings suggest a dynamic interplay of technical and rhetorical responses in dealing with cyber-attacks. This plays out in the form of marshalling communication and mortification techniques, bolstering image and riding on leader reputation, which serially combine to strategically orchestrate reputational repair and stigma erasure in the event of a cyber-attack.

Analysing a prototypical case of an organisation in dire straits following a cyber-attack, the paper provides a systematic characterisation of the setting-in-motion of strategic responses to manage, revamp and ameliorate damaged reputation during cyber-attacks, which tend to negatively shape the evaluative perceptions of the organisation's salient audience.

When a company practices greenwashing, it violates consumers' expectations by deliberately deceiving them about their environmental practices or the benefits of their products/services. This study investigated the effects of greenwashing on corporate reputation and brand hate. Furthermore, this study explored the mediating effects of perceived environmental performance and green perceived risk.

A survey design using cross-sectional primary data from 420 Portuguese consumers who identified and recognized brands engaged in greenwashing was employed. The proposed hypotheses were tested using structural equation modeling techniques.

This study's findings show that consumer perceptions of greenwashing may damage brands. The results show that greenwashing has a negative effect on corporate reputation through perceived environmental performance and green perceived risk. Additionally, greenwashing has a positive direct effect on brand hate and a negative effect on green perceived risk. Therefore, reducing greenwashing practices can improve consumers' perceptions of corporate environmental performance, buffer green perceived risk, and ultimately enhance corporate reputation. This can lead to positive relationships with customers.

Based on signaling and expectancy violation theories, this study develops a new framework highlighting the detrimental effects of greenwashing on brands. The combination of these theories provides the right framework to understand how greenwashing may lead to extreme feelings like brand hate and negative perceptions of corporate reputation, thus advancing the current research that lacks studies on the association between these constructs.

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

This study aims to investigate the negative interpersonal antecedents, emotional mediators and boundary conditions of knowledge sabotage behavior.

The authors collected data from 275 Chinese employees using convenience sampling and snowball sampling across three stages. Subsequently, the authors used both hierarchical regression and bootstrap methods to test the proposed hypotheses.

The results confirmed that workplace ostracism has positive effects on employee knowledge sabotage behavior both directly and via employee anger. In addition, the authors found that employee bottom-line mentality (BLM) moderates not only the direct effect of workplace ostracism on employee anger but also the indirect effect of employee anger in this context. Employee conscientiousness moderates only the direct effect of workplace ostracism on employee anger and does not moderate the indirect effect.

To the best of the authors’ knowledge, this study not only explores the influence of workplace ostracism on employee knowledge sabotage behavior for the first time but also elucidates the underlying emotional mechanisms (anger) and boundary conditions (employee BLM and conscientiousness) by which workplace ostracism influences employee knowledge sabotage behavior, thus deepening the understanding of how knowledge sabotage emerges in organizations.

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.

The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.

Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.

This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation.

The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports.

Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media.

The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren, and to understand its implications for educational practices and outcomes.

This study adopts a qualitative research approach, using literature review and analysis of empirical data to explore the intersection of entrepreneurial spirit and multicultural values in Islamic education. It incorporates findings from multiple sources, including scholarly articles, books and empirical studies, to provide a comprehensive understanding of the topic.

The findings reveal that the integration of entrepreneurial spirit and multicultural values in Islamic education empowers students economically, fosters innovation in teaching methods and promotes character development and business ethics. Moreover, it emphasizes appreciation for diversity, cross-cultural collaboration and social responsibility within the educational context. This integration creates an inclusive learning environment conducive to the development of entrepreneurial skills, innovation and ethical leadership.

Generalizability: the findings of this study may be limited in their generalizability due to the focus on specific multicultural Islamic educational institutions, potentially limiting the applicability of the results to broader educational contexts. Sample size and diversity: the study’s sample size and diversity may impact the representativeness of the findings. Future research could aim for larger and more diverse samples to enhance the robustness of the results. Methodological constraints: the reliance on certain research methods, such as surveys and interviews, may introduce biases or limitations in data collection. Researchers should consider using a variety of methodologies to triangulate findings and ensure comprehensive understanding. Time constraints: the study’s timeframe may have constrained the depth of analysis and limited the exploration of the long-term effects of entrepreneurship education on student development. Future research could adopt longitudinal approaches to address this limitation. Cultural context: the findings are contextualized within the cultural and educational landscape of multicultural Islamic institutions, which may limit their transferability to other cultural or religious contexts. Researchers should consider examining similar phenomena in diverse cultural settings. Resource constraints: resource limitations may have impacted the scope and depth of the research. Future studies could seek additional resources to conduct more extensive investigations and analyses. Bias and subjectivity: despite efforts to minimize bias, researchers’ subjectivity and potential biases in data interpretation and analysis cannot be entirely eliminated. Researchers should acknowledge and address their own biases transparently. Ethical considerations: the study may have encountered ethical challenges related to participant consent, confidentiality and cultural sensitivity. Future research should prioritize ethical guidelines and considerations to ensure the protection and well-being of participants. Addressing these limitations in future research endeavors can contribute to a more comprehensive understanding of the role and impact of entrepreneurship education in multicultural Islamic educational settings.

Practically, the study informs educational institutions, especially pesantren, about the benefits of integrating entrepreneurial spirit and multicultural values into their curriculum and pedagogical approaches. It offers insights into effective strategies for fostering entrepreneurship, innovation and intercultural competence among students.

The integration of entrepreneurial spirit and multicultural values in Islamic education has broader societal implications. It cultivates a generation of socially responsible and inclusive leaders capable of addressing global challenges with creativity and empathy. By promoting cultural understanding and collaboration, it contributes to building more harmonious and resilient communities.

This study is original in its comprehensive exploration of the intersection between entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren. It offers fresh insights into how these dimensions can be integrated synergistically to enhance educational practices and outcomes.