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This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

This paper aims to narrow the gap caused by the lack of literature relating the three concepts of corporate sustainability, organizational resilience and corporate purpose in the context of corporations. A framework that explains how these three concepts are related and effectively merged for long-term corporate survival are proposed.

A systematic review is carried out. It is explained, first, initial search strategies to identify those documents that define each concept and to identify concepts with which each concept is associated. Subsequently, it is designed a search strategy combining all three concepts and their associated concepts to gather and analyze all the possible studies that have tried to connect these concepts. Finally, it is identified some gaps in the understanding of how these three concepts are related.

Results indicate that corporate sustainability, organizational resilience and corporate purpose merge to achieve long-term corporate survival. There exists a two-way relationship between these three variables. Findings also present gaps and future directions that should be addressed to foster an increase in knowledge about the relationships between corporate sustainability, organizational resilience and corporate purpose.

Nowadays, some authors endeavor to explain how aspects such as corporate sustainability, organizational resilience and corporate purpose are crucial in the dynamic environment facing corporations every day. Nevertheless, there needs to be more understanding of how these three concepts are related and effectively merged for long-term corporate survival. This paper contributes to the literature by closing this gap.

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

The framework was grounded in the relevant literature and the CSRD requirements.

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

This paper refines the Digital Media–Arena (DMA) framework to address the diversity of stakeholders contributing to the production, (re)appropriation and (re)distribution of organisational messages in digital environments. It also presents a case analysis for the purpose of demonstrating the applicability of the revised conceptual framework to a critical situation.

Grounded in key public relations, corporate communication and strategic communication research, this study first extends the DMA framework by introducing six new forms of media-arenas. Next, the study takes a public sector perspective to analyse the revised framework against a critical situation involving the Finnish prime minister in summer 2022.

The application of the revised DMA framework to analyse the critical situation shows the importance of mapping and understanding diverse discourses across multi-arenas and their communication role in a rapidly unfolding scandal surrounding the prime minister of Finland. Findings also reveal the diversity of stakeholder voices forming their own versions of organisational messages and sometimes converging organisational messages within and across DMAs.

The DMA framework can offer practical suggestions to guide communicators to make strategic choices in what, where, how and with whom they can communicate.

The revised DMA framework contributes expanding the field's knowledge of the strategic communicative use of the digital environment in typically highly volatile and multi-vocal situations by offering instrumental understanding of the conflicting challenge between subjugating and liberating organisational messages across the digital spectrum.

The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.

Recent literature in the field of knowledge management (e.g. Nonaka and Takeuchi, 2021) asks for new, future-oriented approaches to strategy that allow us to deal with an increasingly complex world. Thus, this paper aims to build an approach to exploit aesthetics (human’s sensory perceptions and their felt meanings) to sense an organizations purpose and realize it by means of organizational strategy.

Conceptual paper, providing a new perspective on the perception of Organizational Purpose. The abductive argument follows Weick’s notion of Disciplined Imagination (Weick, 1989).

The main argument of this paper is that aesthetics contribute to the identification of organizational purpose. Thus, aesthetic perceptions can inform strategy to implement a stakeholders’ sense of purpose into strategy.

The argument presented is grounded in recent literature on the concepts of purpose and aesthetics and abductive in nature. Thus, empirical research to validate the argument would be beneficial and worthwhile to be undertaken.

The paper presents the idea to integrate the sense of organizational purpose into a corporate strategy to address stakeholders’ value expectations and build more sustainable organizations. By emphasizing aesthetics, the study takes a stand for the inclusion of nonrational knowledge in organizational decision-making.

As far as the author’s knowledge goes, the concepts of aesthetics and organizational purpose have not theoretically been connected to each other. However, due to the implicit nature of purpose, aesthetics may serve as the matching knowledge tool to work with organizational purpose.

Since the idea of “Unethical Pro-organisational Behaviour” (UPB) was introduced in 2010, a substantial corpus of empirical research has contributed to its expanding, contemporary knowledge. This includes research studies on how leadership exerts an influence on UPB. This paper aims to consolidate the current understanding of organisational leadership’s impact on employee UPB and offer future research agendas.

A systematic literature review (SLR) using the “Preferred Reporting Items for Systematic Reviews and Meta-Analyses” (PRISMA) guidelines was adopted for the study. Literature that satisfied the search conditions was examined. The factors determining leadership’s influence on UPB were studied, and the findings were thematically synthesised.

Leader behaviour plays a large part in influencing UPB in organisations. Leader-member exchange and organisational belonging create favourable circumstances for UPB in organisations. UPB is moderated by the employee’s personal moral orientation.

UPB is unethical behaviour that benefits the organisation and is likely to be rewarded. However, there is a cost that other stakeholders pay. UPB has been researched since 2010, as well as the role of leaders in perpetuating UPB. However, there has not been an SLR of this study. This paper seeks to capture the essence of the research so far and pave a path for future research on the subject. These insights would prove valuable to management practitioners and academic experts.

This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the society in which they operate and their influence on the corporate manager’s cognitive abilities and decision-making.

The authors used an interpretive research approach leveraging the strengths of qualitative method of content analysis and comparative and critical analyses to report the results. Interpretive methods incorporate social theories and standpoints that view reality as the social construction of understandable events in the context of organizational communication.

The findings of this study suggest that corporations are assumed to follow and execute the principles of engaging stakeholders to achieve corporate social responsibility (CSR) claiming to manage a sustainable and responsible business practices that recognize local cultures, human rights and protect the environment. However, little attention has been paid to the cognitive reasoning of the individuals responsible for CSR and corporate sustainability (CS) as opposed to the growing concerns about strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value – especially the processes that take place during engagement and decision-making including cognitive offloading.

Stakeholder engagement requires practical approaches that enable corporations and individuals charged with decision-making responsibilities to understand, respond and fulfill their CSRs. To achieve CSRs, corporations and managers responsible for relevant decision-making would need to involve stakeholders in social performance planning, as social reporting/auditing has long been advocating for preventing managerial biasness, groupthink and increased information dissemination via detailed reporting practices toward more collaborative stakeholder relationships. Thus, it is crucial for corporations to implement enhanced stakeholder and managerial decision-making strategies such as integrative approaches to achieve balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide opportunity for a better evaluation of complex sustainability issues for innovative approach to resolving them. While cognitive decision-making is at play, in practice, managers tasked with making decisions must ensure the most effective stakeholder engagement strategies that are transparent and inclusive are used.

The main contribution of this study is its argument regarding the tools corporations use in engaging key stakeholders and the cognitive reasoning of the individuals responsible for CSR and CS. The study further contributes to interpreting the integrative approach to achieving balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide an opportunity for a better evaluation of complex sustainability issues for an innovative approach to resolving them.

Advocates of structured stakeholder management (SM) processes have emphasized the use of the appropriate strategies as the most important process in SM. Yet, research effort in this regard in developing countries has been inadequate. The purpose of the study was to examine the SM strategies used on building projects procured by private corporate organisations in south-western Nigeria to enhance project performance.

The study used a census survey to select 30 projects managers who indicated (from 106 who responded to a first stage questionnaire) that they have participated in structured SM in the study area between 2008 and 2017. A second-stage questionnaire was designed to elicit information from the respondents. Data analysis was done with the use of frequency, percentile and mean score (MS) and analysis of variance (ANOVA).

Stakeholders with high power and high interest were managed with the use of “collaborate/partner” strategy (MS = 3.86), stakeholders with high power and low interest were “kept satisfied” (MS = 4.09), stakeholders with low power and high interest were managed by using “keep them informed regularly” strategy (MS = 4.10) and stakeholders with low power and low interest were managed using “monitor and respond when necessary” strategy (M = 3.94). Further results show that static stakeholders with high power were managed by using the “monitor constantly” strategy (MS = 4.11), stakeholders with high power, high legitimacy and high urgency were managed by adopting the “keep satisfied” strategy (MS = 4.26), to manage non-supportive stakeholders, project managers adopted the “keep satisfied” strategy (MS = 4.18) and supportive stakeholders were managed by using “involved” strategy (MS = 4.02). More results showed that there is no significant difference in the opinion of project managers on SM strategies employed irrespective of procurement method.

The study provided a guide to project managers on the appropriate SM strategies to use for future projects.

The study was an attempt to appraise the SM strategies in relation to the procurement methods and their relationship with project performance.