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In today's risk society, foundations are essential for sustaining democracies. However, the proof of a value-creating function of foundations is rarely assessed. Therefore, this study uses sensemaking theory and the communication value framework to explore to what extent a foundation achieved its overall mission in tackling societal challenges as opportunities.

This study employs a case study approach of a Swiss foundation. Through 20 semi-structured interviews with key stakeholders, insights about the value-creating function of the foundation were gained, showing how strategic communication activities contributed to the foundation's overall mission in various spheres of action.

The stakeholders overall identified a value-creating function of the foundation. The feedback obtained from the interviews could be structured along the lines of the communication value framework, with minor adjustments, showing that the foundation brought about value through its strategic communication regarding tangible assets (e.g. publicity), intangible assets (e.g. unique reputation), room for maneuver (e.g. renowned network) and opportunities for development (e.g. new formats). However, on each level, value-limiting factors have also been identified (e.g. limited publicity).

This study is the first to employ sensemaking theory to assess a foundation's value-creating function in achieving its overall mission by interviewing direct stakeholders. It is also one of the few studies in the field that analyzes strategic communication of foundations. Thus, this study adds methodological, theoretical and practical knowledge to foundation communication, value-creation and strategic communication management.

Scholars have affirmed that a conceptualization of value co-creation in business relationships should reflect the nature and characteristics of interactional processes that occur in use. The advent of sales and marketing technologies, however, is changing the nature and dynamics of interactions. New trends in digitalization have played a significant role in emphasizing and facilitating the occurrence of business-to- business (B2B) collaborative or sharing economy. The B2B sharing economy and value co-creation are closely intertwined, as businesses harness the power of shared resources and collaboration to generate value in diverse ways. This study highlights the importance of going beyond value co-creation in studying B2B collaborative economy, unpacking the interconnected value processes that influence value co-creation. It also aims at showing the activities that characterize multiple joint value spheres among actors.

The study consists of 49 qualitative interviews with managers operating in different industries.

The paper shows that when considering digital B2B contexts, five joint value spheres in business relationships should be considered: a value co-creation, a value appropriation, a value communication, a value measurement and a value representation sphere. Each one is characterized by specific activities that are relevant from a managerial point of view.

This study highlights that value co-creation has often been over stressed when discussing business interactions, also with the advent of new technologies. Rather, this study offers a more comprehensive view of value co-creation that includes different value processes occurring in joint value spheres. These further processes are relevant because failure and success in business relationships within the B2B sharing economy are often dependent from activities outside the value co-creation process, which strongly affect it. Such knowledge will also open up new research venues and opportunities to better contribute to the practice of value management in business relationships.

Based on Lasswell’s communication model, this study investigates how four categories of factors (i.e. the source, content, medium and receiver) conjointly affect the relational, financial and social outcomes (i.e. what effect) of CSA communication.

With a survey (N = 366), this study found configurations of core CSA communication factors leading to three different CSA communication outcomes.

While this study found multiways to yield three different CSA outcomes, combinational logic indicated the combined effects from source, content, medium and receiver. With content and medium, individuals’ connectedness (receiver) to a CSA issue is a core factor leading to a high level of purchase intention and issue advocacy. This study also found that message strategies (i.e. informativeness, factual tone, no promotional tone) are core factors leading to a high level of trust and issue advocacy.

With the theoretical guidance, this research contributes to strategic communication practice for various entities involved in advocacy communication by enabling an improved understanding of advocacy communication factors and triggering different communication outcomes.

As CSA communication involves multiple strategies, conventional research agenda focusing on correlational and path analysis approaches provide limited understanding of communication practice. To fill this void, this study adopts a configurational approach to understand current CSA communication practices holistically.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study aims to explore the impact of remote work (RW) on millennials’ organizational commitment (OC) by addressing four research gaps identified in existing studies. Drawing on social exchange theory (SET), the authors also investigate if millennials are well-suited for RW environment and how shared leadership (SL) and followership moderate the relationship between RW and millennials’ OC.

A survey was conducted involving 154 millennial employees. Confirmatory factor analysis and hierarchical multiple regression analysis were performed to investigate the moderating effect of SL and followership on the relationship between RW and millennials’ OC.

The results reveal that millennials’ OC increases with the degree of RW. Moreover, both SL and followership exhibited a moderating effect on the RW-millennials’ OC relationship, emphasizing their importance in shaping millennials’ OC.

While the effect of RW on individual-level outcomes remains controversial, this study sheds light on the positive impact based on millennials' characteristics and suggests strategies to strengthen their OC in remote working environments. However, due to the cross-sectional nature of our research, a longitudinal study would be valuable to provide deeper insights.

This study contributes to the field of organizational behavior (OB) by connecting millennials’ traits with SL and followership, offering valuable insights into strengthening their OC within the context of RW through the lens of SET. By addressing and filling the four identified research gaps, our research advances knowledge in the improvement of millennials’ OC within the RW environment.

Trust is an important facilitator of successful B2B relationships. The purpose of this study is to investigate affect-based antecedents of both interpersonal and interorganizational trust, and their impact on the performance of buyer–supplier relationships. The authors ask two research questions: (1) What are affect-based dimensions of interpersonal and interorganizational trust? (2) How do interpersonal and interorganizational trust influence buyers’ operational performance?

The authors use data from an original survey of 156 buyer–supplier relationships between multinational enterprise subsidiaries and local suppliers in the Thai manufacturing sector to develop a structural model in which the authors test the hypotheses.

Consistent with social exchange theory and social psychology, the empirical analysis shows that affect-based dimensions at the individual level, namely, likeability, similarity and frequent social contact, and at the organizational level, namely, supplier firm willingness to customize and institutionalization of cooperation, are important for establishing trust. In addition, interpersonal trust enhances buyers’ operational performance indirectly via interorganizational trust.

Buying and selling firms may develop organizational trust by developing processes that enhance organizational trust. Individuals with purchasing or sales responsibilities may enhance trust in their personal relationship. However, such interpersonal trust needs to be translated to the organizational level to benefit organizational performance.

The findings contribute to the literature on affect-based antecedents and outcomes of trust. Specifically, the authors offer theory and empirical evidence regarding the contribution of salespersons toward affect-based dimensions of trust and its impact on buyer’s operational performance.

The social media communication of luxury service firms remains largely unexplored. This study explores the influence of firm-created social media communication (FCSMC) on predicting brand evangelism (BEM) via perceived values, including functional value (FV), emotional value (EV) and social value (SV), by embedding the direct and moderating influence of customer experience (CX) on brand evangelism in the luxury hotel sector.

This study recruited 405 regular travelers to participate in an online survey. Following meticulous data curation, the empirical analysis was performed on 363 responses using structural equation modeling.

The findings revealed that FCSMC substantially impacted perceived values, including FV, EV and SV, as well as BEM. Likewise, perceived values, including FV and EV, were positively associated with BEM. In addition, this study revealed that CX exhibited significant predictive capability with its direct and moderating effects on BEM in the luxury hotel sector.

This original research advances the uses and gratifications theory and attribution theory. It provides novel theoretical insights and practical recommendations for the luxury hotel sector.

Organizational leaders value effective communication in employees, but ineffective communication persists (Peart, 2019). Communication Skills Training (CST) programs often face time and engagement constraints (Wright et al., 2006), necessitating increased resources for improvement. This study investigates the fields in which communication skills are examined and the research methods used. Given past training-communication associations, it explores CST programs' positive impact through experimental research (Bakker & van Wingerden, 2021). The study aims to enhance CST research by providing insights into effective training methods for facilitators and practitioners.

This systematic literature review examines CST's effectiveness in improving employee communication outcomes and identifying key factors. It highlights the importance of communication training, provides insights into existing research, and identifies areas for future investigation. As communication training is not context-specific, a comprehensive understanding of its effectiveness is necessary. This review establishes a foundational framework to support the creation of impactful training programs.

This research reaffirms the importance of Communication Skills Training (CST) in enhancing key competencies such as communication competence, self-efficacy, and empathy for workplace success, benefiting collaboration, conflict resolution, and problem-solving. It provides a foundational understanding of CST's impact, serving as a resource for researchers, trainers, and leaders, while also emphasizing the need for further research, including larger experiments, diverse skill sets, and long-term assessment. In our digital age, exploring contemporary skills, including digital communication, is essential for comprehensive training. The systematic categorization of skills into intrapersonal and interactional dimensions ensures consistency and supports in-depth analysis.

To address the broad range, outcome skills were categorized as intrapersonal or interactional, excluding the behavioral aspect concerning societal improvement. Leveraging Zimmerman's (1995) empowerment theory to enhance focus, this framework provides value for diverse CST research outcomes. Intrapersonal encompassed self-views, like self-efficacy and knowledge, while interactional involved understanding and aligning exchanges with personal goals. This categorization enhances research clarity and effectiveness by systematically understanding how these skills are related.

This systematic literature review presents the state of the field of fashion and crisis communication. The quantitative coding offers insight into dominant and emergent themes in one of the most crisis-prone industries. This review also offers a framework for future research.

This study uses a systematic literature review approach. 205 academic articles were gathered in total using the search term “fashion industry crisis”. Subsequently, they were quantitatively coded using the Diers-Lawson (2016) Crisis Communication Code Book.

Findings show an increase in the fashion industry crisis with clear emergent themes such as sustainability, emphasising the truly global and multidisciplinary nature of the industry. Findings also reveal a genuine lack of theoretical grounding, with over 80% of the articles coded using no crisis communication theory. The findings also suggest value co-creation ought to be a priority for this agenda moving forward, as it overlaps with emerging themes and is a practical tool and concept to support crisis prevention and management through an extension of the Stakeholder Relationship Model (SRM) Model.

As a largely under-researched area in crisis communication, the findings present a new opportunity to explore fashion within its context and contribute. At this point, the research field is lacking, and there is room for theory testing and hypothesis building. The findings and themes from the research present a development of the original SRM model, SRM Val-Co.

As well as research implications, the proposed framework provides practical solutions for the future of the fashion industry.

As a largely under-researched area in crisis communication, the findings demonstrate a new opportunity to explore fashion within its context and contribute because there is a dearth of research and a lack of theoretical development. Therefore, the proposed framework provides practical solutions for the fashion industry’s future. The findings and themes from the research present a development of the original SRM model, SRM Val-Co.