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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 diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.

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.

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.

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.

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.

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

This editorial is an introduction to the special issue on CSR communication related to the 4th CSR Communication Conference, held in Vienna (Austria) in September 2017. The purpose of this paper is to critically reflect on the state-of-the-art in academic research on CSR communication concepts, strategies and future scenarios.

The editorial critically evaluates existing academic research dealing with CSR communication in the digital age. More precisely, it analyses established theories and concepts of CSR communication in terms of their fit to meet future challenges.

It can be noted that CSR communication practice is heading for new shores. Economic pressure, legal and political requirements, reputation risks in a digital media ecology and a new civic-minded and well-being-oriented generation of employees require a reorientation of CSR communication from information to impact orientation. Thus, the authors complement the approach of communication about CSR with the concept of communicative responsibility as a normative framework for corporate communication in the future.

The analyzed literature as well as the papers of the CSR Communication Conference indicate that the authors are heading toward a future of impact- instead of information-oriented communication. Here, communicative responsibility comes in as a fourth dimension of corporate responsibility, offering a normative framework for strategic, impact-oriented sustainability communication, integrated reporting and internal CSR.

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.

The purpose of this paper is to present an empirical analysis, which consists of interviews with executive trainee programs of three international companies. The results of this analysis offer answers to questions currently being discussed in the corporate social responsibility (CSR) literature, namely, on the effects of CSR communication on top talent attraction.

The study uses structured interviews to analyze the communication perceptions and expectations of (n = 15) top talents when making employer decisions. It compares these with the expectations and intentions of HR managers responsible for programs and communications (n = 15).

The study found that HR managers only partially reflect top talents’ specific communication expectations. In addition to the program-specific CSR content, corporate communications have an overarching optimization potential in the communication mode and information architecture. It is particularly striking that future executives proactively seek CSR content in hiring and access corporate and brand communications for this purpose.

The study was conducted during the COVID-19 pandemic, which made a digital interview setting necessary and did not allow to react in detail on every physical signal. On top, the study has only 30 participants (15 HR/15 talents) from three different talent programs.

The study identifies practical, gender-specific and industry-specific implications for corporate communications regarding content and mode of communication. Companies should specify concrete measures for recruiting future executives, but they can also indicate efforts and first initiatives, thus setting a more decisive stage for an aspiration.

The study is characterized by its unique data set. Only a few companies have explicit programs for the development of future executives. The study also examines HR managers’ communication planning and expectations and future executives’ effective communication perceptions and perspectives.

This paper expands on existing analyses of corporate energy and sustainability communication and shows the potential of evolutionary theory to study and conceptualize sustainable corporate communication as niche construction and its transformative and transformational potential.

With a qualitative content analysis of non-financial reporting of energy corporations and a deep dive into one selected case (Yin, 2013) with a two-step categorization of the sustainability related text and (n = 5) expert interviews (QCAmap, Mayring, 2019; Fenzl and Mayring, 2017), the paper reflects on alterations within the organization and in the organization–stakeholder relationships through corporate sustainability communication.

The analytical deep dive into one case of corporate sustainability communication of a multinational energy corporation shows the difference between a transformative and transformational character of corporate communication. The insights from the interviews support the assumption that corporates not only adapt to changes of environmental factors (perturbative communication) but also – however rarely – alter their spatiotemporal relationships with their external environment (relocational communication), so there is a lack of actual transformational communication.

Corporates in the (renewable) energy sector as well as industry networks like gas (infrastructure) suppliers have the potential to impact their environment (stakeholder, energy communities, etc.), change cultural patterns and norms and co-construct new socio-ecological niches through communication. The study presented gives evidence and examples for transformative corporate sustainability communication. On a conceptual level, it offers an innovative framework to understand sustainability as a guiding principle for corporate communication that will stimulate corporate communication research in the future.

The cement industry's environmental implications place climate change at the centre of sector organisations' corporate social responsibility (CSR) policies, such as the Secil Group. The organisation's CSR policies definition, narrative framing and communication are fundamental, as they can affect its reputation. This article aims to highlight the climate change framing in the Secil Group sustainability report (SR) narrative.

The framing theory is applied to analyse the international and sectoral climate change regulatory measures and the Secil Group SR. Document analysis is used to characterise Secil SR as a communication tool. Qualitative content analysis is used to highlight how Secil and the international and sectoral regulatory measures on climate change frame their narrative and compare each other.

The international and sectoral regulatory measures on climate change and the Secil's SR broadly frame climate change, using ethical, efficiency and effectiveness, communication and relations and law and regulation framings. The Secil's Group SR also highlights the financial frame, exposing the challenge of reconciling economic with collective interests. There is room for researchers to explore the concepts of CSR, sustainability and environment, social and governance (ESG) through the lens of complementarity.

This study shows that the Wehmeier and Raaz (2012) model, created to study transparency, can be applied to other communication studies. This paper explores a case study and, for this reason, is not generalisable. Although, the method and theoretical framework can be applied to any organisation.

Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts on firms' innovation, considering the role played by cooperation. The research also seeks to ascertain the factors that influence the development of business cooperation.

The database used is the Community Innovation Survey (CIS, 2014) applied in the European Union (EU) during the time period 2012–2014. A sample of 7083 Portuguese firms were analyzed through the partial least squares structural equation modeling (PLS-SEM).

The results suggest that CSR positively relates with firms' innovation, and business cooperation partially mediates this relationship. The outcomes also reveal that investing in certain types of innovation activities increases the firms' willingness to cooperate.

The findings contribute to encourage an open innovation strategy as an easy and effective way to cope with rapid trends and changes, since it demonstrates the complementary between innovation and cooperation, as sources of value creation. From a triple bottom line (TBL) perspective, it also highlights that CSR must include social, economic and environmental initiatives, and should be a part of the firms' innovation strategy. As a result, managers who intend to contribute for society in the long term should plan, monitor and manage all CSR dimensions.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.