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1 – 4 of 4Mahmood Ahmed Momin, Sabrina Chong, Chris van Staden and Lin Ma
This study aims to investigate how New Zealand companies use Twitter to communicate and engage effectively with stakeholders during the COVID-19 pandemic.
Abstract
Purpose
This study aims to investigate how New Zealand companies use Twitter to communicate and engage effectively with stakeholders during the COVID-19 pandemic.
Design/methodology/approach
This study proposes a conceptual framework for effective stakeholder engagement by using social media to analyse the themes and emotion of company tweets during the COVID-19 pandemic in New Zealand. The engagement of stakeholders with these tweets is also examined. This study argues that companies use selected themes and emotive language to connect with their stakeholders.
Findings
The findings show that selective themes and emotions are useful in company COVID-19 tweets to engage with the stakeholders. COVID-19 tweets contained significantly more emotion than non-COVID tweets, with emotions that can convey empathy being the most common. By presenting themselves as real, personable and empathetic towards others through emotive language, companies can engage in more meaningful and ethical way with their stakeholders.
Practical implications
The paper has implications for managing company communications by providing empirical evidence that both the themes and emotion expressed in the messages are important for effective stakeholder engagement in social media.
Originality/value
The conceptual framework for effective stakeholder engagement using social media is novel and can be used to evaluate and investigate stakeholder engagement during a global crisis.
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Keywords
Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor
The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…
Abstract
Purpose
The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.
Design/methodology/approach
Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.
Findings
The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.
Research limitations/implications
This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.
Originality/value
The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.
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Ramona Zharfpeykan and Chris Akroyd
This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1…
Abstract
Purpose
This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards.
Design/methodology/approach
A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports).
Findings
The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time.
Practical implications
From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business.
Social implications
The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports.
Originality/value
This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
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