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The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is reflected in more aggressive environmental shareholder proposals.

This study uses the 2010 Deepwater Horizon oil spill disaster as an exogenous event that increased shareholders' environmental awareness. This study analyzes the spill’s effect on the tone of proposals about environmental issues and nonenvironmental topics.

After the disaster, the tone of environmental proposals (i.e. the treatment group) is significantly more negative. In contrast, the tone of nonenvironmental proposals (i.e. the control group) is unaffected. This study interprets this finding as direct evidence that the oil spill led to increased shareholder environmental activism through proposals that targeted the environmental risks surrounding the business more aggressively. By contrast, this study finds no effect of the oil spill on the tone of managers' responses to the proposals, consistent with managers refraining from emphasizing environmental threats.

Anecdotal evidence and recent studies suggest a link between environmental disasters and shareholder pressure for corporate change. However, no prior research has investigated the channel through which shareholders could have exerted such pressure or has looked for direct evidence of it in the negotiations between shareholders and managers. By finding such evidence in shareholder proposals, this study fills in this gap.

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

Using two main research questions, the purpose of this paper is to examine well-being and preparedness among Cambodian and Laotian immigrants living near the Gulf Coast of the USA, and the ways in which indicators such as sense of community and risk perception are related to these constructs.

This study employed a cross-sectional prospective design to examine disaster preparedness and well-being among Laotian and Cambodian immigrant communities. Quantitative survey data using purposive snowball sampling were collected throughout several months in Alabama, Mississippi, Florida and Louisiana.

Results from two multiple regressions revealed that sense of community and age contributed to well-being and were significant in the model, but with a negative relationship between age and well-being. Risk perception, confidence in government, confidence in engaging household preparedness and ability to cope with a financial crisis were significant predictors and positively related to disaster preparedness.

Well-being and disaster preparedness can be bolstered through community-based planning that seeks to address urgent needs of the people residing in vulnerable coastal locations. Specifically, immigrants who speak English as a second language, elder individuals and households in the lowest income brackets should be supported in disaster planning and outreach.

Cambodian and Laotian American immigrants rely upon the Gulf Coast’s waters for fishing, crab and shrimp income. Despite on-going hazard and disasters, few studies address preparedness among immigrant populations in the USA. This study fills a gap in preparedness research as well as factors associated with well-being, an important aspect of long-term resilience.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

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 paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for materiality is a contest for the meaning of Corporate Social Responsibility (CSR). Thus, the paper shall highlight a new aspect of materiality as a core principle in non-financial reporting.

The paper combines a historical analysis of the EU's CSR policies, an in-depth textual analysis of the EU's 2014 NFRD and associated documents, of non-financial reporting frameworks and exemplary adoptions of the NFRD in national laws.

The paper identifies two conflicting views of materiality in the NFRD. It shows that these “additive” and “cumulative” views correspond to the approaches taken by the Global Reporting Initiative (GRI) and International Integrated Reporting Council (IIRC) frameworks and by different national adoptions of the NFRD. The paper concludes that this contest for materiality is a contest for CSR – focusing either on business risks or impacts, shareholders or stakeholders, the business case or the social case for such a responsibility.

The paper is mainly based on an in-depth analysis of the European debate on materiality in non-financial reporting. Some of the paper's descriptive results are thus limited to this particular case. However, the main conceptual findings are backed up by an analysis of internationally established reporting frameworks and scholarly debates on the issue.

The paper reveals the practical implications of the contesting “additive” and “cumulative“ understandings of materiality present in the NFRD. The paper thus further underpins the preference for a “double materiality” perspective in the revision of the NFRD and the EC's 2021 CSRD proposal.

The paper makes an original contribution in its explication of different understandings of materiality in non-financial reporting and how these eventually represent different, competing perspectives on the nature of the NFRD and of CSR.

The purpose of this paper is to clarify which knowledge, skills and behaviors are used to describe excellent performance in professional communication. As the demand for talented communication professionals increases, organizations and educators need an empirically defined set of performance criteria to guide the development of (potentially) excellent communication professionals (ECPs). This research aimed to render a competence profile which could assist in the development of recruitment, training and development to develop relevant programs for high-potential communication practitioners.

This mixed-method research was approached in two phases: first, a series of focus groups (n=16) were held to explore work field perspectives resulting in a concept profile, and second, a series of expert panels (n=30) following the Delphi method were conducted to determine the extent of agreement with the findings.

Participants clarified that excellent performance is characterized by competences which transcend normative technical skills or practical communication knowledge. The five domains, 16 item “SEEDS” competence profile describes that ECPs are distinguished by their compounded ability to be strategic, empathic, expressive, and decisive and to see patterns and interrelationships.

Although a broad range of relevant professionals were involved in both phases, the study could be considered limited in size and scope. Research was conducted in one national setting therefore further research would be necessary to confirm generalizability of the results to other cultural contexts.

Although many competence frameworks exist which describe normative performance in this profession, specific criteria which illustrate excellent performance have not yet been identified. This competence profile clarifies characteristics which typify excellent performance in professional communication and can be helpful to educators and employers who wish to identify and create suitable training programs for ECPs.

The purpose of this study/paper Manipulating Golden Wombs’ (2017) is to show the author’s non-site intervention of authoritarian – undemocratic maneuvering of both women’s and earth’s “golden” wombs. The burning fossil fuels in myriads of flame colors, signal the power and distress of Earth’s wounded womb, memories of war, environmental destruction and human fatality, and descend to decline as extinguished Oil Drops (2017), creating a void. Global warming poses a problem for fossil fuel systems and those who profit from them.

The title of this paper has been inspired by Cara New Dagget’s book, The Birth of Energy (2019), posited in the nascent realm of energy “mortalities.” Now, confronting a world warmed by sweltering fossil fuels, the book provides us with a direction to thinking energy beyond the “Calvinist view” of everlasting work. Spellbound by Manipulating Golden Wombs’ (2017), the audience canter around the outer surface of the centrally positioned, circulating luminous “acrylic” oil drops highlighted by hundreds of mono-frequency lamps impregnated with desert biodiversity. A closer look takes spectators through a fiery desert, across the fossil fuel fields into the depths of its scorching oil wells, its womb, as they sense the “real-time” catastrophe that had occurred beyond the gallery wall.

These artists’ objective with their interventions is to “root it to the contour of the […] land, so that it’s permanently there and subject to the weathering,” so the audience is “sort of curious to see what will happen to this” (Schmidt, 1996, 225) through the course of time. The works resists the resistance of nature and social culture, as well as of body and intellect by emphasizing the intransience, however complex, of human beings with the ecosphere in which they survive (Novak 2002, 23). The surfacing of the under-surface of the land and ocean life triggers the idea of the private space, which involves role-play, gender norms and the control over women's lives in the capitalist and Gulf societies. Authoritarianism, fossil fuel capital, high-energy use and militarism make the climate politics critical to planetary security. This combustible convergence gave birth to Manipulating Golden Wombs’ (2017).

Ganz reminds us that devouring less energy appears to be almost unharmonious with the current politics of being “Modern.” Sacrificing energy resonances with abstinence at best, and widespread death and injustice at worst. But, consuming an overload of energy is incompatible with a multispecies existence on Earth. Scientists caution “a cascade of feedbacks could push the Earth System irreversibly onto a ‘Hothouse Earth’ pathway,” the consequence of which could be an uninhabitable, unsafe globe for beings (Steffen et al., 2018). Even though it sounds vivid, it is hard to overstate the crisis in the midst of what environmentalists and biologists term as a sixth extinction event (Kolbert, 2014), in line with a “biological annihilation” that paints “a dismal picture of the future of life, including human life” (Ceballos et al., 2017).

It is not only the land’s womb that we have hurt; we have miffed the hearts of the water network, and “Othered” and the wombs of many women and most surfaces of the Earth have been penetrated, unconsented! To sustain a biodiverse sphere, to pause the deaths of the planet’s flora and fauna and to thrive on Earth, we need to work on renewable sources of energy based on “new collectively shared values, principles, and frameworks” (Steffen et al., 2018). We need to stop Manipulating Golden Wombs’ (2017). Are we ready to accept the challenge? (Lau and Traulsen, 2016)

Petro-masculinity has multiple global dimensions and manifests in multiple and locally specific ways (Dagget, 2018). This encourages the geographically diverse artists discussed in this paper to embrace alternative visions, to make bold and explicit statements on gender and global diversity, equity and rights. Through history, women, in specific, embodied the entirety of the Ecocene and its life cycle and explored it in the context of their own relationships, health, sexuality, fertility, reproduction, childbirth, illness and inescapably death. The artists’ interventions’ visual physiognomies and intentions point toward a comprehensive agenda of action that leads to remedial courses toward reinstating the biome to a healthy condition.

Manipulating Golden Wombs’ (2017) enacts the historic all-consuming fires, penetrating the “shared environment,” burning the fossilized fuels exuding from Earth’s penetrated womb. The higher cone-shaped oil drops irradiate the intense dazzling images of oil wells in flames and the desert flora and fauna nestled within the scorching inner arena. This aligns with the private space provided to women. The wombs are smothered in the fuming fires of the Gulf war. The darker, narrower lower oil drops, iconic of the remnants of fossil fuel, are the residual sludge within which the land and water species are enmeshed and ensnared to death. The potency of the enactment of the drops “enables the viewer to see [him/]herself seeing, to become aware of how she perceives the world around [him/]her and in doing so participates in shaping it” (Eliasson, 2009, p. 25) as a form of engagement, which involves an “attention to time, movement and changeability” (pp. 18–21).

The purpose of this paper is to present a procedure to design an experimental setup meant to validate an innovative approach for simulating, via computational fluid dynamics, a high-pressure gas release from a rupture (e.g. on an offshore oil and gas platform). The design is based on a series of scaling exercises, some of which are anything but trivial.

The experimental setup is composed of a wind tunnel, the instrumented scaled (1:10) mock-up of an offshore platform and a gas release system. A correct scaling approach is necessary to define the reference speed in the wind tunnel and the conditions of the gas release to maintain similarity with respect to the real-size phenomena. The scaling of the wind velocity and the scaling of the gas release were inspired by the approach proposed by Hall et al. (1997): a dimensionless group was chosen to link release parameters, wind velocity and geometric scaling factor.

The theoretical scaling approaches for each different part of the setup were applied to the design of the experiment and some criticalities were identified, such as the existence of a set of case studies with some release parameters laying outside the applicability range of the developed scaling methodology, which will be further discussed.

The resulting procedure is one of a kind because it involves a multi-scaling approach because of the different aspects of the design. Literature supports for the different scaling theories but, to the best of the authors’ knowledge, fails to provide an integrated approach that considers the combined effects of scaling.