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The article aims to elucidate how embracing Tropicália's conceptual framework can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. The analysis encompasses various facets of organizational dynamics, including holdership, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. By examining Tropicália's reverberations in these areas, this article seeks to provide insights and perspectives that can contribute to the literature on organizational theory and practice, offering a rejuvenated and contemporaneous approach to the art of organizing.

This article explores the conceptual architecture of Tropicália, a Brazilian cultural and artistic movement, and its potential impact on contemporary organizational structures. By embracing Tropicália's essence, organizations can cultivate an adaptable and diverse ethos, free from traditional constraints. This analysis encompasses holdership as sustenance, professional praxis, organizational ambiance, knowledge dissemination and diversity promotion. Tropicália's potential to foster engagement, fuel innovation and shape an inclusive culture is examined. This article contributes a contemporary perspective to organizational theory, emphasizing the importance of integrating Tropicália's intellectual fabric for navigating the modern business landscape and fostering creativity and innovation.

The findings of this study highlight the potential impact of Tropicália on contemporary organizational practices. By embracing Tropicália's conceptual framework, organizations can foster a more fluid and adaptive approach to organizing, transcending traditional boundaries and embracing diversity, innovation and creativity. Tropicália's immersive and transformative esthetic experiences can create dynamic and inclusive organizational environments that encourage individual agency and stakeholder engagement. The analysis encompasses implications for holdership and management practices, organizational culture, collaboration and knowledge sharing, diversity and inclusion, innovation and creativity. Tropicália has the potential to foster employee engagement, drive innovation and create a more inclusive and adaptive organizational culture.

This article provides originality and value by exploring the potential ramifications of Tropicália on contemporary organizational esthetics. It offers a fresh and contemporary perspective on the art of organizing by drawing upon the unique conceptual framework of Tropicália. By embracing the principles of Tropicália, organizations can cultivate an organizational ethos that goes beyond traditional boundaries, fostering adaptability, diversity and innovation. The analysis encompasses aspects of organizational practices, including holdership, professional praxis, organizational culture and diversity and inclusiveness. The findings contribute to the existing literature on organizational theory and praxis, offering a rejuvenated perspective on organizing in the modern business landscape.

This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).

A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.

There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.

The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.

To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.