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This paper aims to take stock of current knowledge on chief executive officers (CEOs) speaking out on societal issues and to position the phenomenon with and against the relevant literature on CEO communication. Ultimately, the paper seeks to arrive at a better conceptual understanding of CEO advocates and activists from a communication science perspective.

This paper is conceptual and considers findings from the literature on personalization, reputation, issues and topic management.

The paper reflects media, receptive and strategic implications for CEO advocates and activists and derives four workable propositions. It lays the foundation for treating CEO advocacy and activism as a form of strategic topic management that harnesses personalization to address a new set of stakeholder demands.

The insights gained from this paper may help researchers and practitioners understand when CEOs should speak up, what to communicate and how. The human element behind this kind of communication echoes new expectations, demands and values from stakeholders, shareholders and society at large.

Understanding the specific interdependencies between personalization, reputation, issues and topic management underlying CEO advocacy and activism can help to improve a CEO's relationship with stakeholders and guide the public discourse to actively bring about positive societal change.

The paper fills a gap by providing an understanding of advocate and activist CEOs from a communication science perspective. The insights from this paper can be used as a starting point for further research on this subject.

Organization and management scholars are increasingly interested in understanding how “fluid” forms of organizing contribute to the tackling of grand challenges. These forms are fluid in that they bring together a dynamic range of actors with diverse purposes, expertise, and interests in a temporary and nonbinding way. Fluid forms of organizing enable flexible participation. Yet, they struggle to gain and sustain commitment. In this case study of the SDG2 Advocacy Hub, which supports the achievement of zero hunger by 2030, we explore how the temporality of narratives contributes to actors’ commitment to tackling grand challenges in fluid forms of organizing. In our analysis, we identify three types of narratives – universal, situated, and bridging – and discern their different temporal horizons and temporal directions. In doing so, our study sheds light on the contributions by the temporality of narratives to fostering commitment to tackling grand challenges in fluid forms of organizing. It suggests the importance of considering “multitemporality,” i.e., the plurality of connected temporalities, rather than foregrounding either the present or the future.

This paper explores how a firm's public stand on a social-political issue can be a salient signal of the firm's values, identity and reputation. In particular, it investigates how boycott participation–conceptualized as a cue of a corporation's stand on important social-political issues–may affect the stock market valuation of that corporation, as well as how corporations legitimise their stand on the issues.

The authors employ a mixed-methods design that uses both qualitative techniques (content analysis) and quantitative methods (event study methodology) to examine a sample of US firms who participated in a boycott campaign that sought to call attention to issues of hate speech, misinformation and discriminatory content on social media platform Facebook.

Findings from the qualitative content analysis of company statements show that firms legitimise their stand on, and participation in, the boycott by expressing altruistic values and suggesting to stakeholders that their stand aligns not only with organizational values/convictions but also with the greater social good. Importantly, the event study results show that firms who publicly announced their intention to participate in the boycott, on average, earn a statistically significant positive abnormal stock return of 2.68% in the four days immediately after their announcements.

Findings relate to a specific case of a boycott campaign. Also, the sample size is limited and restricted to US stocks. The signalling value of corporate social advocacy actions may vary across countries due to institutional and cultural differences. Market reaction may also be different for issues that are more charged than the ones examined in this study. Therefore, future research might investigate other markets, use larger sample sizes and consider a broader range of social-political issues.

The presence of significant stock price changes for firms that publicly announced their decision to side with activists on the issue of hate propaganda and misinformation offers potentially valuable insights on the timing of trades for investors and arbitrageurs. Insights from the study also provide a practical resource that can be used to inform organizations' decision-making about such issues.

Taking the lead to push on social-political issues, such as hate propaganda, discrimination, among others, and communicating their stands in a way that speaks to their values and identity, could be rewarding for companies.

This study provides novel evidence on the impact that corporate stances on important social-political issues can have on stock market valuation of firms and therefore extends the existing related research which until now has focused on the impact on consumer purchasing intent and brand loyalty.

The purpose of this paper is to highlight the role a full range of activities can play to combat mission drift in a social enterprise. In doing so, it expands understanding of integrated activities to recognize the role of indirect support activities and an activity ecosystem to sustain mission. This paper also provides practical implications about the process for creating such an ecosystem.

This paper relies on an in-depth qualitative study of a for-profit company that later in life became an employee-owned benefit corporation. Data include interviews, informal and formal company documents and a site visit.

This paper expands the definition of activity integration to recognize indirect mission support, highlights the role an activity ecosystem plays to ensure the viability of these activities, and identifies a set of rules and a three-step process to create the reinforcing ecosystem.

Commonly, activities are integrated if the company earns revenues through pursuit of its social mission and differentiated if the company earns revenues not related to its social mission. By comparison, this paper argues for a more nuanced definition of activities to recognize indirect mission support and its role in reinforcing a dual mission.

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.

The purpose of this paper is to make the case that ethical guardrails in emerging technology businesses are inadequate and to develop solutions to strengthen these guardrails.

Based on literature and first principles reasoning, the paper develops theoretical arguments about the fundamental purpose of ethical guardrails and how they evolve and then uses this along with the characteristics that distinguish emerging technology businesses to identify inadequacies in the ethical guardrails for emerging technology businesses and develop solutions to strengthen the guardrails.

The paper shows that the ethical guardrails for emerging technology businesses are inadequate and that the reasons for this are systematic. The paper also develops actionable recommendations to strengthen these guardrails.

The paper develops the novel argument that reasons for the inadequate ethical guardrails in emerging technology businesses are systematic and stem from the inadequacy of laws and regulations, inadequacy of boards and the focus of business executives.

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

The research focusses on a single case study, conducted following an action research approach and interpreted through the lens of institutional work. According to the institutional work theoretical perspective, the individual or organisation is responsible for creating, maintaining or disrupting institutions.

The case company, Deco S.p.A., undertook sustainability reporting to clarify the values that the company was founded upon and how those values translate into management practice. By institutionalising the sustainability reporting process, Deco S.p.A. found its corporate climate improved, various aspects of its operations could be rationalised and the information gathered to produce the report was valuable for decision support.

This research project contributes to understanding why and how a company institutionalises its sustainability reporting. It also provides a better understanding of the internal forces that drive the voluntary reporting of sustainability issues and sheds light on the stages of the institutionalisation process.

The authors find that universities have a role to play in promoting the sustainability of companies, as they can transform the knowledge produced from research into useful knowledge for managing and reporting sustainability issues.

This four-year action research project contributes to the literature on both engagement research and the institutionalisation of sustainability reporting practices. The authors also expose some of the drivers affecting a company’s approach to sustainability reporting.

When in the Summer of 2015 unprecedented numbers of refugees traveled through Austria, not only public and governmental authorities were challenged to provide support, but also the business sector. Various companies responded to the challenge by organizing relief actions, among them Austrian Federal Railways (OEBB). The purpose of this paper is to analyze the effects of this initiative on stakeholder perceptions and behavior.

The case of OEBB served as the research context. Data were collected by means of an online survey in May of 2016, about eight months after the initiative.

Almost half of the participants mentioned OEBB’s activities for refugees in an unaided recall task. Unaided corporate social responsibility (CSR) awareness is related to people’s issue involvement and reminiscence of specific activities and communication measures. People unaidedly recalling the initiative expressed a significantly better CSR image and identification with the company; they also expressed a stronger intention to speak positively (positive word of mouth) about the company’s CSR activities. CSR image and attitude toward the initiative mediates this effect.

The study stresses the importance of CSR awareness and communication. The non-representative sample does not allow general inferences.

This research uses an actual case to test the effectiveness of CSR activities and communication in the context of a highly critical situation, and sheds light on the mediating processes that drive the effects. The study extends existing knowledge from experimental studies.

This study explores how a small minority of social entrepreneurs break free from third sector constraints to conceive, create and grow non-profit organisations that generate social value at scale in new and innovative ways.

Six narrative case histories of innovative social enterprises were developed based on documents and semi-structured interviews with founders and long serving executives. Data were coded “chrono-processually”, which involves locating thoughts, events and actions in distinct time periods (temporal bracketing) and identifying the processes at work in establishing new social ventures.

This study presents two core findings. First, the paper demonstrates how successful social entrepreneurs draw on their lived experiences, private and professional, in driving the development and implementation of social innovations, which are realised through application of their capabilities as analysts, strategists and resources mobilisers. These capabilities are bolstered by personal legitimacy and by their abilities as storytellers and rhetoricians. Second, the study unravels the complex processes of social entrepreneurship by revealing how sensemaking, theorising, strategizing and sensegiving underpin the core processes of problem specification, the formulation of theories of change, development of new business models and the implementation of social innovations.

The study demonstrates how social entrepreneurs use sensemaking and sensegiving strategies to understand and address complex social problems, revealing how successful social entrepreneurs devise and disseminate social innovations that substantially add value to society and bring about beneficial social change. A novel process-outcome model of social innovation is presented illustrating the interconnections between entrepreneurial cognition and strategic action.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.