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Open Access
Article
Publication date: 17 June 2021

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether…

Abstract

Purpose

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and legitimacy.

Design/methodology/approach

The present research represents a companion paper to another study in this issue that investigates the adaptation of companies' reporting behaviors after a scandal. The results of the initial qualitative study informed the subsequent quantitative study developed in this article. The authors build on the evidence of the main paper and perform a 2 × 2 between-subjects experiment to examine how stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social, environmental and sustainability (SES) reporting.

Findings

The results suggest that when companies take responsibility and develop remedial, socially responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an interaction effect between taking responsibility and developing remedial socially responsible actions on hypocrisy and legitimacy perception.

Originality/value

The present research takes advantage of an experimental design to investigate the effects of the adaptation of SES reporting from the perspective of stakeholders. The study provides insightful theoretical and practical implications for managers regarding how to handle a reputational loss and avoid perceptions of hypocrisy.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 July 2021

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 10 August 2020

Wiktor Razmus, Valentina Mazzoli, Diletta Acuti and Sonja Grabner-Kräuter

The study aims to shed light on cross-country comparisons of brand engagement in self-concept (BESC) among consumers from European countries and to link presumed…

Abstract

Purpose

The study aims to shed light on cross-country comparisons of brand engagement in self-concept (BESC) among consumers from European countries and to link presumed differences with country-level economic growth and materialism. This study contributes to the literature on the customer–brand relationship and provides implications for international branding strategies.

Design/methodology/approach

This observation study explored levels of BESC in three European countries. Questionnaire data were collected from consumers of Austria (N = 302), Italy (N = 431) and Poland (N = 410) with the purpose to make cross-country comparisons of BESC among consumers.

Findings

The results provide evidence for partial scalar invariance of the BESC scale. Cross-country comparisons of latent means reveal that Polish consumers score higher on BESC than consumers from Austria and Italy. Moreover, Austrian consumers score higher on BESC than Italian consumers.

Research limitations/implications

Culture as a contextual factor of BESC should be studied further. The findings should be replicated with non-convenience samples in additional cultural contexts to improve the generalizability of data. Structural equation modeling could be used to investigate psychological drivers of BESC differences.

Practical implications

The findings coming from the cross-country comparisons of BESC are of practical relevance to marketing managers: they should tailor their branding and communication strategies accordingly.

Originality/value

So far, the understanding of cross-cultural and cross-country differences in consumer–brand relationships has remained limited. This study adopts a rigorous approach to cross-cultural research enriching the literature on BESC from a cross-country perspective.

Details

Journal of Consumer Marketing, vol. 37 no. 7
Type: Research Article
ISSN: 0736-3761

Keywords

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Article
Publication date: 17 September 2019

Diletta Acuti, Valentina Mazzoli, Laura Grazzini and Rinaldo Rinaldi

The purpose of this paper is to advance the understanding of wine by the glass (WBG) consumption as a new growing trend in wine consumption. To this end, the roles of risk…

Abstract

Purpose

The purpose of this paper is to advance the understanding of wine by the glass (WBG) consumption as a new growing trend in wine consumption. To this end, the roles of risk perception, wine involvement and variety seeking are investigated in determining WBG purchase intentions.

Design/methodology/approach

Two studies based on a scenario-based survey have been conducted. In Study 1 (n=248), the relationship between WBG risk perception and WBG purchase intention mediated by variety seeking is tested. In Study 2 (n=200), the relationship between wine involvement and WBG purchase intention with the mediating role of variety seeking is analysed.

Findings

Results show that variety seeking plays a key role in determining WBG purchase intentions considering both WBG perceived risk and wine involvement as independent variables.

Research limitations/implications

The study advances the literature on WBG consumption by enclosing the psychological mechanism (i.e. variety seeking) behind consumers’ WBG purchase intentions. The main limitation of this study lies in it being conducted in a single country (i.e. Italy).

Practical implications

This paper provides useful guidelines for wine managers. Specifically, variety seeking can attract consumers in new wine-consuming places based on a rich assortment. Moreover, it can present a challenge to wine producers in creating brand loyalty.

Originality/value

Although WBG is a growing trend in wine consumption, empirical studies are still scant and a deeper comprehension of its antecedents and consequences is needed. By showing variety seeking as the mechanism behind WBG consumption, this study offers a new theoretical explanation of this phenomenon.

Details

British Food Journal, vol. 122 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

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Article
Publication date: 8 August 2019

Marco Bellucci, Lorenzo Simoni, Diletta Acuti and Giacomo Manetti

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical…

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1696

Abstract

Purpose

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports.

Design/methodology/approach

Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA.

Findings

Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective.

Originality/value

The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 10 March 2020

Romeo Bandinelli, Diletta Acuti, Virginia Fani, Bianca Bindi and Gaetano Aiello

The present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current…

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2193

Abstract

Purpose

The present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current results do not cover all the practices that can be implemented along the wine supply chain. Thus, the paper presents a classification of environmental practices specific for the wine industry, according to the increased attention that has been paid to this topic in recent years. Moreover, it investigates the adoption level of these practices with reference to Italian wine producers.

Design/methodology/approach

The research presents a systematic literature review including papers published in academic journals during the past 30 years and in Italian specialised magazines. This methodology is useful to provide a clear overview of sustainable practices that can be adopted along the wine supply chain. Therefore, an empirical study based on the results of an online survey shows how wineries approach environmental sustainability.

Findings

The literature review provides a definition and classification of environmental practices in the wine industry, as well as identification of those that require further attention in the literature, suggesting future research paths. The results of the online survey give an overview of the adoption level of environmental practices and highlight widespread attention to all the listed environmental practices, including those not adopted.

Originality/value

From a theoretical point of view, this paper fills a literature gap in terms of the definition and classification of environmental practices that cover all wine supply chain processes, also providing a useful instrument for wine companies' managers. Moreover, the results of the empirical research give an overview of the adoption level of environmental practices in one of the most relevant countries in terms of wine production and highlight widespread attention to all the listed environmental practices, including those not adopted.

Details

British Food Journal, vol. 122 no. 5
Type: Research Article
ISSN: 0007-070X

Keywords

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Article
Publication date: 9 November 2020

Roberta Discetti

The purpose of this paper is to investigate the relationship between consumer movements and sustainability certification bodies in the development of food-related consumer…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between consumer movements and sustainability certification bodies in the development of food-related consumer campaigns.

Design/methodology/approach

This paper adopts a longitudinal approach to the study of an empirical case, the Fairtrade Towns (FTT) movement in the UK. It combines netnographic analysis on the FTT’s online forum with interviews with members of the community and of the certification body coordinating the movement.

Findings

The author conceptualises Sustainably Certified Consumer Communities (SCCC) as a distinct sub-group of consumer movements whose identity coalesces around a sustainable certification and that mobilises supporters with the purpose of promoting social change through the marketplace. The longitudinal approach allows the identification of definitional elements, main practices and unresolved tensions of this concept.

Originality/value

Research addressing the social movement dimension of contemporary food-related sustainability certification is limited. The present study advances consumer research through the conceptualisation of SCCC and contributes to a new understanding of the political roles that market-oriented certification bodies can play in consumer activism. From a managerial perspective, it provides valuable insights into practitioners interested in fostering community engagement.

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