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This paper aims to shed light on the emerging position of companies taking stances on sociopolitical issues and the impact this has on consumers.

The paper uses focus groups, interviews and consumer experiments in various countries, to provide insights as to why brands are taking sociopolitical stances.

Consumers expect brands to take a stance on sociopolitical issues. However, to be credible, a stance needs to be rooted in a long-term commitment that aligns with the brand’s strategy and values. Perceived authenticity is key.

Future studies should aim at broader generalizability and should address various industries.

Differentiating a brand through a sociopolitical stance requires a strategic approach. Brand managers need to identify which issues they should support, how to engage with them and the risks and opportunities involved.

While the impact of brands adopting a sociopolitical stance has been discussed in the mainstream media, there has been a lack of empirical evidence to support the arguments. The results of the four studies discussed in the paper provide insights and demonstrate the brand-related opportunities and risks of taking a sociopolitical stance.

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

Consumers often face a dilemma regarding the purchase decisions of traditional handloom apparel because of the non-availability of information cues that would enable them to assess the quality of the product. The spread of counterfeit products in the market adds to information asymmetry. The study aims to examine factors influencing purchase intention of traditional handloom apparel that have Geographical Indication (GI) certification, which follows the certification procedure specified by the World Intellectual Property Organisation (WIPO).

A survey was conducted among 202 traditional handloom apparel consumers in India and the data was analysed using structural equation modelling. The purchase intention of GI certified handloom apparels was examined as the dependent variable, whereas quality consciousness, product diagnosticity, perceived information asymmetry were placed as independent variables. The mediating role of perceived quality and product trust in the relation between perceived information asymmetry and purchase intention was also looked into.

Results reveal that quality consciousness positively influences product diagnosticity (facilitated by the GI label certification) which in turn reduces perceived information asymmetry. Further, a reduction in perceived information asymmetry was found to increase the purchase intention of traditional handloom apparel, fully mediated by the perceived quality and product trust.

The customers who are facing a dearth of information while making purchase of traditional handlooms will be benefitted from the GI certification label which provides authenticity regarding product attributes confirming quality. Further, the study adds to the theory by establishing the relation between quality consciousness and perceived information asymmetry.

The findings imply that GI handloom apparel sellers should design marketing strategies that would project GI certification labels for traditional handloom apparel to effectively communicate product quality attributes, thus enhance product diagnosticity reducing information asymmetry. While organic certification for agricultural products is done at the individual producer’s level, GI certification is done under the producer’s collective label. Further, studies may be extended to agricultural products (Darjeeling tea, Alphonso mangoes, etc.), food items (rasgulla, Thirupathi laddoo, etc.) and handicrafts (Aranmula Mirror, Payyannur pavithra ring) that have acquired GI label in India. GI certification is adopted worldwide and studies may be extended to such products also [example Parma ham (Italy), Hessian wine (Germany)].

Empirical research on determinants of consumer purchase intentions of GI certified traditional handloom apparel is a novel attempt done in the context of a developing country such as India. The study brings out the importance of the GI certification label envisaged by the WIPO, which can serve as a tool for reducing uncertainties faced by consumer in framing purchasing intentions. This can be extended to any product type such as agricultural, food products and handicrafts that has acquired GI certifications in different countries. The study revealed that product diagnosticity (through GI certification) could reduce perceived information asymmetry that leads the consumer to the perception of quality and product trust which results in the purchase intention of traditional handloom apparel. The outcomes of the study can be instrumental in designing marketing strategies for capturing market share.

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or not a banking sector reporting standard can enhance non-financial reporting (NFR) quality and volume to meet stakeholders’ information needs in the specific setting investigated.

This paper develops an analysis of available ABI documents from 2006 to 2013 to conduct a content analysis of the quality and volume of the NFR of 98 Italian cooperative banks (CBs) during the 2008–2009 ABI implementation year. These data are analysed using two regression models to investigate the quality and volume of NFR disclosures.

The findings suggest that for CBs in the Italian banking sector, the information provided in the non-financial reports in adherence to the ABI sector reporting standard is relevant in terms of both volume and quality. However, when investigating specific categories of disclosure such as the community, the relevance of the ABI reporting standard is fairly low. The authors question the “one-size-fits-all” approach favouring a more sector-tailored approach to ensure that the NFR covers key sectoral concerns.

The high heterogeneity in the sector could negatively affect the capability of sector-specific standards to truly foster reliable, complete and extensive NFR. Therefore, NFR standard-setters, such as the International Sustainability Standards Board, should consider these heterogeneities.

Reporting standardisation should be multi-voiced and include different – even contrasting – perspectives to promote expert and non-expert engagements.

This paper focuses on hybrid organisations and shows how the theoretical approach of dialogic accountability can improve the quality of sector-specific reporting standards.

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from 23 Jordanian banks listed at the ASE from 2014 to 2019.

A regression model was employed using four independent variables that represent the HRM (i.e. managing the environment of human resources, human resources acquisition and preparation, human resources assessment and development and human resources compensation) and using economic sustainability as the dependent variable. The study also controlled for banks’ age, size, leverage and return on equity.

Results show that all independent variables are positively correlated with economic sustainability. The results imply that HRM is an important tool to enhance economic sustainability within the banking sector.

This study provides practical implications for banks’ managers, future researchers and policymakers. This is achieved by investigating the impact of the independent variables, including managing the human resources environment, the acquisition and preparation of human resources, the assessment and development of human resources and the compensation of human resources on the economic, social and environmental sustainability in Jordanian banks.

The purpose of this paper is to test whether managers’ political skill is relevant for employees’ authentic leadership perceptions. Political influence theory assumes that political tactics seek to affect others’ interpretations of a person or situation. Thus, what matters for employees’ perceptions of their manager’s authentic leadership may be whether the manager actively seeks to show behavior that can be interpreted as authentic leadership. Combining political influence theory and gender stereotypes research, it is further suggested that manager gender moderates the employees’ interpretation of political influence attempts that are ambiguous.

Managers (n=156; 49.5 percent female) completed measures of their political skill. Employees (n=427; 39.1 percent female) completed measures of the manager’s authentic leadership.

Managers’ apparent sincerity was positively related to employees’ perceptions of managers’ authentic leadership; managers’ networking ability was negatively related to employees’ perceptions of female managers’ authentic leadership, but not of male managers.

The methodology does not allow claims about causality.

Findings add knowledge of authentic leadership, such as difficulties that female managers face, and show the value of a fine-grained approach to political skill. Female managers should be aware that networking might have disadvantageous side effects. Conversely, sincere behavior attempts seem favorable for authentic leadership perceptions.

The purpose of this paper is to profile the development of a bicycle parking hub at the University of Tasmania to illustrate how the Academic Operations Sustainability Integration Program promotes real change through the engagement of stakeholders from across an institution to deliver campus sustainability. This case study outlines one example of how place-based learning initiatives focused on campus sustainability challenges have delivered authentic education for sustainability in the Australasian higher education setting.

This case study outlines the process through which a cross-disciplinary place-based learning initiative was designed, implemented and evaluated over a three-year period. The evaluation of the project was designed to assess the impact of this education for sustainability approach on both operational and student learning outcomes, and to make recommendations on the continuation of place-based learning initiatives through the Academic Operations Sustainability Integration Program.

This case study illustrates how learning can be focused around finding solutions to real world problems through the active participation of staff and students as members of a learning community. This experience helped the authors to better understand how place-based learning initiatives can help deliver authentic education for sustainability and the success factors required for engaging staff and students in such efforts.

The case study highlights an example of an education for sustainability initiative that was mutually driven by the operational and learning objectives of an institution, and specifically the ways in which the engagement of staff and students from across an institution can lead to the successful integration of these two often disparate institutional goals.

Studies have shown that science, technology, engineering and mathematics (STEM) careers remain to be one of the areas where there is considerable job growth (Lacey & Wright, 2009; National Science Board, 2010; Singh et al., 2002). However, in many rural regions, science teachers still find it challenging to motivate adolescents to develop an interest in these fields or pursue opportunities in STEM at their schools or in their communities. In exploring a distinctive way to motivate students from rural regions to develop and maintain a STEM mindset, the authors provided students opportunities to participate in programs within their communities to increase their interests in STEM. The authentic STEM learning experiences, “at no cost” for the high school students, helped them focus on cognitive and social abilities as they engaged in experiences developing identities as pre-STEM professionals. This paper reports on how the authors were able to develop research through the support of the professional development system at the university.

The authors explored the experiences of the high school students and parents as they engaged in the Science Olympiad events, community volunteering and mentoring projects over three years in the southeastern United States. A total of 50 high school students participated from the Science Olympiad team from ethnic backgrounds: Hispanic/Latino Americans (55%), African Americans (10%) and White Americans/Caucasians (35%) participated. The high school students and parents were asked to participate by completing required permissions and also completing pre- and post-surveys to help understand their reasons for participating in the activities. At the end of the semester, an interview was conducted with participants to better understand their experiences with working on the team and their STEM perspectives. Parents and guardians of the high school students were also asked to share their thoughts about their children participating in these activities through indirect conversations. The school partnership teacher, also Science Olympiad co-coach, invited high school students to participate in additional STEM activities throughout the school year through the university partnership.

The pre- and post-survey responses provided insight to researchers about the “lived experiences” of the students as they developed a STEM mindset. Analysis of data indicates students’ interests in STEM and working with youth increased as a result of the STEM opportunities. To help in increasing their interests, additional opportunities are needed for these youth to engage in STEM tasks and mentoring. The professional development system (PDS) creates the space for these opportunities to take place, leading to new knowledge for learning and “boundary-spanning roles” for school-university faculty to discover and experiment new ideas that “transcend institutional settings” (National Association for Professional Development Schools, 2021).

Additional research is needed in helping high school students develop a STEM mindset as they participate in volunteer STEM experiences. The survey tools should be revised to address the specific STEM activities that the students participate in during the year. In addition to feedback from the youth and parents using focus group interviews or other defined survey instruments.

The school-university partners continue to explore the successes and challenges of the collaborative effort. Disruptions in the collaborative effort such as school closures due to severe weather and the pandemic have resulted in cancellations of STEM opportunities for high school students. Despite challenges, this collaborative effort continues with an additional focus on STEM learning.

Suggested research may involve investigating parental involvement strategies that increase the likelihood of actual high school student attendance during out-of-school time activities, such as community STEM fairs, competitions and summer STEM camps. Use of focus group interviews provided students setting to talk freely.

Through a new initiative established by the PDS at the university, “PDS Master Teachers,” the school-university faculty were invited to participate and engage in purposeful, intentional professional learning and leading to enhance the quality of the experiences for teacher candidates (Professional Development System, Watson College of Education at the University of North Carolina Wilmington, 2022). This innovative program inspired the school-university faculty to reflect on practice and create new approaches to expand STEM learning in the school and community. Through this collaborative effort, the following National Association for Professional Development Schools (NAPDS) Nine Essentials were addressed: Essential 2: Clinical Preparation; Essential 3: Professional Learning and Leading; Essential 4: Reflection and Innovation; Essential 5: Research and Results; and Essential 8: Boundary-Spanning Roles (National Association for Professional Development Schools, 2021). The University’s PDS comprehensive approach to professional learning and its dedication to providing a space for all to engage in reflective practices for professional growth provided the required support for this project.