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This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

The social media industry has entered a new stage with intensifying competition and heightened uncertainty about future directions. The purpose of this paper is to provide analyses of the current challenges and to identify industry-wide trends that may offer a roadmap for the future.

Drawing on publicly available key performance metrics, company reports and press reports, this paper offers critical analyses of the challenges facing the major social media platforms and new trends in the social media industry.

This study identified five major trends in the current social media industry: 1) content is king, and that content is moving to visual; 2) artificial intelligence is key to competitive advantage; 3) network effects still matter, but business model innovation can overcome that barrier; 4) the need to broaden revenue sources; and 5) the strive for the everything app. In this changing environment, social media companies need to adapt and innovate their business models proactively to stay ahead.

This paper not only sheds light on the current challenges of individual social media platforms but also identifies industry-wide trends that may apply across all platforms. Taken together, these insights paint a comprehensive picture of the current industry landscape, as well as offer clues about its future directions.

This study aims to propose and evaluate a novel framework of strategic adaptability in dyadic negotiations. The authors define strategic adaptability as a reaction to a cue that leads to shifts between integrative and distributive strategies. Based on the literature on turning points, phase models and strategic negotiations, the authors developed an initial framework identifying five distinct strategic adaptations.

To verify the framework, the authors analyzed two negotiation simulations with a diverse set of negotiation students. Negotiations were content-coded, and adaptations were labeled.

The authors found a consistent pattern across two studies. Overall, 12% (study 1) and 18% (study 2) of all speaking turns were identified as strategic adaptations. The findings empirically confirmed four of their strategic adaptation types: adapt to deadlock, follow adaptation by opponent, adapt to priority of issue under discussion and adapt to new information on issue. Moreover, findings of this study revealed two new types of strategic adaptability: delayed adaptation to opponent and adapt to understand opponent. Study 2 additionally revealed that strategies vary with the negotiation phase, and negotiation outcome seems to benefit more from the constellation rather than the frequency of adaptations. Furthermore, lower-scoring negotiators tended to adapt to the opponent’s strategy instead of initiating a change in strategy.

The findings of this study provide preliminary insights into how strategic adaptations unfold. These findings present future research opportunities to further test the framework's robustness, increase the knowledge of individual and cultural factors, explore the relationship with negotiation outcomes and develop educational interventions to enhance strategic adaptability.

This chapter contributes to the Public Value (PV) literature in relation to accounting by providing evidence on its content's operationalization through performance measurement. In particular, it establishes the link with Sustainable Development Goals (SDGs), which may work as guiding principles of a public organization’s action. Accordingly, organizations embedding SDGs include them in their strategic decisions and disclose them through performance measurement and narratives.

The SDGs' presence is explored in the PV of a sample of Italian health institutes through documentary analysis of their performance plans. The aim is to verify if and how SDGs are pursued and whether the COVID-19 pandemic has affected PV content.

Besides Goal No. 3 (Health), the PV content of the investigated institutes contains various SDGs. Before the pandemic, their PV was aligned with SDGs mainly related to prosperity, economic growth and social inclusion. In the following period, the number of SDGs increased, introducing planet and environmental protection dimensions. No one explicitly mentions pursuing SDGs, revealing a non-institutionalized sensitivity of managers towards SDGs. The analysis distinguishes between ‘core’ SDGs, revealed mostly by traditional performance measures disclosing the achievement of institutes' mission, and ‘complementary’ SDGs, expressed mostly through narratives. This can derive from performance measurement, which employs the language of performativity, while the contribution to society is relegated in the narratives, making them less incisive.

Social media (SM) platforms tempt individuals to communicate their perspectives in real-time, rousing engaging discussions on countless topics. People, besides using these platforms to put up their problems and solutions, also share activist content (AC). This study aims to understand why people participate in activist AC sharing on SM by investigating factors related to planned and unplanned human behaviour.

The study adopted a quantitative approach and administered a close-ended structured questionnaire to gather data from 431 respondents who shared AC on Facebook. The data was analysed using hierarchical regression in SPSS.

The study found a significant influence of both planned (perceived social gains (PSGs) , altruism and perceived knowledge (PK)) and unplanned (extraversion and impulsiveness) human behaviour on activist content-sharing behaviour on SM. The moderating effect of enculturation and general public opinion (GPO) was also examined.

Sharing AC on SM is not like sharing other forms of content such as holiday recommendations – the former can provoke consequences (sometimes undesirable) in some regions. Such content can easily leverage the firehose of deception, maximising the vulnerability of those involved. This work, by relating human behaviour to AC sharing on SM, offers significant insights to enable individuals to manage their shared content and waning probable consequences.

This work combined two opposite constructs of human behaviour: planned and unplanned to explain individual behaviour in a specific context of AC sharing on SM.

This study analyzes the effect of content marketing on women's happiness through eudaimonia and hedonism factors and the final result on desires and actions taken.

A total of 227 valid questionnaires were collected from women respondents. The data analysis used partial least squares structural equation modeling (PLS-SEM) to clarify the relationships in the proposed model.

Content marketing turns out to be a crucial factor affecting both eudaimonia and hedonism. Moreover, while eudaimonia plays a particular role in women's behavior, hedonism works likewise on desires.

A crucial decision before developing content marketing is to consider if the final result is to produce desirability or feasibility in consumers. Content marketing addressing eudaimonia will impact feasibility; while the content aims to create desirability, the hedonic aspect of happiness should be emphasized.

Though content marketing and the effect of content marketing on brands' performance and consumer decision processes has been deeply analyzed in the literature, there is a lack of research into the effect of such content on consumers' well-being. Another contribution of this study is the focus on local brands and on women's eudaimonia and hedonism.

As live streaming becomes a widely used online sales mode, previously content-centred anchors are attempting to switch to e-commerce live streaming. The purpose of this research was to explore the mechanisms that prompt consumers to stay or leave after content anchors transfer to live e-commerce broadcasts. In addition, we explored the factors affecting consumption from the perspectives of anchors, consumers and the external environment.

We distributed questionnaires to a group of fans who had experienced the transition of content anchors to live streaming and received back 375 valid questionnaires. Using psychological contract theory, we constructed a theoretical model for the scenario in which content anchors transition to live e-commerce broadcasting and analysed the data using partial least squares structural equation modelling (PLS-SEM).

The results show that circle culture, mainstream culture, initial trust and live streaming content all positively influenced consumers’ attitudes, whilst consumers’ past shopping experiences negatively influenced consumers’ attitudes. The personal charm of the content anchors did not have a significant effect on consumers’ attitudes. Additionally, we found that only anchors with a significant circle culture and good trust levels amongst fans were able to transition to live e-commerce streaming successfully.

This study extends the application of psychological contract theory to the field of e-commerce and describes the transformation of different types of psychological contracts. The paper’s conclusions provide a reference for decision-making and the implementation of transformation by content-based anchors to live streaming, helping them to coordinate their relationships with fans more effectively.

With 43.2 million coronavirus cases and 525,000 deaths in 2022, India ranked second worldwide, after the United States (84.6 million cases and 1 million deaths), according to the latest available June 2022 COVID-19 impact data.

Amid people’s growing mistrust in the government, India’s news media enhanced the nation’s distinguished designation as the world’s largest and most populous democracy. India’s news media inform, educate, empower, and entertain a surging population of 1.4 billion people, which is roughly one-sixth of the world’s people.

Drawing upon the media agendamelding theoretical framework, we conducted a case study research into interplay between two prominent democratic institutions, the media and the government, to analyze the role of the COVID-19 pandemic in redefining India’s networked society.

India’s COVID-19 pandemic aggravated internecine tensions between media and government relating to four key freedom issues: (1) world’s largest COVID-19 lockdown affecting 1.3 billion Indians from March 25, 2020 to August 2020 with extensions and five-phased re-openings, to restrict the spread of COVID-19; (2) Internet shutdowns; (3) media censorship during the 1975–1977 “Emergency”; and (4) unabated murders of journalists in India.

Although the COVID-19 pandemic caused deleterious problems debilitating the tensions between the media and the government, India’s journalists thrived by speaking truth to power. This study delineates key aspects of India’s media agendamelding that explicates how the people of India form their media agendas. India’s news audiences meld media messages from newspapers, television, and social media to form a picture of the issues, insights, and ideas that define their lives and times in the 21st century digital age.