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This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

This paper contributes a new critical power perspective on employee ambassadorship on social media.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

The current study investigates perceptions of street harassment from a linguistic perspective. With regard to the theory of speech acts, some may deem street remarks as compliments instead of catcalls. There is a lack of linguistic research regarding the issue conducted with a Bruneian demographic. This study recognises the difference in the use of language by men and women and aims to find whether there is a difference in their perceptions of street remarks.

A method of triangulation between questionnaire surveys and focus group interviews was carried out to actualise these aims. Thirty-two female and thirty-two male respondents from the survey were used to conclude quantitative findings, whereas three male and three female participants were recruited for the focus group interview. Data were analysed through a t-test and discourse analysis consecutively.

Quantitative data (p = 0.398) reveal that both men and women perceive street remarks almost equally as a form of street harassment. However, qualitative data reveal that male language and behaviour portray a more positive and tolerant attitude.

This study provides evidence of the difference in perceptions between men and women towards street harassment.

This study explores a relatively unexplored area, that is investigating street remarks in a non-Western context, where the demographic could have different perceptions towards street remarks.

The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.

The paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction.

Corporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds.

A sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication.

The paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.

The dynamics of modern life lead to societal changes that affect innovation systems. Entrepreneurship is an important driver for fostering adaptive capacities of innovation systems in such uncertain and complex environments. This study aims to gain a detailed understanding of how (innovative) entrepreneurship can promote innovation systems, leading to more sustainable societies. A particular focus is placed on migrant entrepreneurship in the digital economy, as a concrete implication of innovative entrepreneurship, and its role within the Austrian innovation system.

In order to develop a shared system understanding from a scientific and practical perspective, transdisciplinary multistage system modeling was applied. The transdisciplinary discourse involved 14 experts, and several system models were iteratively co-created during the course of the research.

The main result demonstrates the interrelationship between the innovation system and migrant entrepreneurship in the digital economy, which includes six core reinforcing loops: (1) the mindsets of entrepreneurs, (2) the role of international collaboration, (3) the role of entrepreneurial education, the financial sphere in regard to (4) government and (5) private funding, as well as (6) the impact of formal procedures.

The authors present and discuss the relational dynamics of this complex phenomenon as well as the applied transdisciplinary approach, with the aim of identifying a potential way to improve the sustainable impact of (migrant) entrepreneurship considering the case of the Austrian innovation system.

This paper conceptualises how managers psychologically experience and respond to crises via metaphor analysis.

This paper uses a discourse dynamics approach to metaphor analysis. Conceptual metaphors were analysed and developed into concept maps through 37 semi-structured interviews with senior managers from different portfolios within 16 public universities in South Africa after #FeesMustFall protests.

Five domains emerged, including (1) looming crisis, (2) crisis onset, (3) crisis triage and containment, (4) (not) taking action and (5) post-crisis reflection. These domains shape a framework for the crisis adaptation cycle.

This study suggests that organisations should pay more attention to understanding emotions in crises and can use the adaptation model to develop their managers. It shows how metaphors can help explain affective and cognitive experiences and how emotions shift and evolve during a crisis. Managers should be aware of early signs of the crisis and its potential impact on their business operation in the looming and recognition stages, analyse the situation and work collectively on possible actions to minimise losses and maximise gains.

This is a rare investigation into the emotions of senior managers in the public sector in a social movement and national crisis via unconventional research methods to advance cognitive appraisal theory in crisis management.

This study examines the moderating role of information sharing on the effect of lead-time management on the performance of firms in the Zimbabwean motor industry.

Data were collected using Likert-based structured questionnaires from a sample of 105 employees in Zimbabwe. In addition, Pearson Correlation, Linear Regression and Moderation Regression analysis were employed to test the relationship between study variables.

The study found that fixed lead time, preprocessing lead time, processing lead time and postprocessing lead time significantly influence the performance of firms in the motor industry. The results also demonstrate that information sharing moderates the effect of lead-time management on firm performance in the motor industry.

Firms in the motor industry should establish long-term relationships with their suppliers and implement effective communication channels for timely and frequent information exchange regarding production schedules, inventory levels, quality standards and potential disruptions.

The current study aims to contribute to the scientific discourse on lead-time management, information sharing and performance in the motor industry. Furthermore, it extends knowledge on the performance of the motor industry in the African region.

Voice assistant (VA) technology is one of the fastest-growing artificial intelligence applications at present. However, the burgeoning scholarship argues that there are ethical challenges relating to this new technology, not the least related to privacy, which affects the technology’s acceptance. Given that the media impacts public opinion and acceptance of VA and that there are no studies on media coverage of VA, the study focuses on media coverage. In addition, this study aims to focus on media coverage in Indonesia, a country that has been underrepresented in earlier research.

The authors used critical discourse analysis of media texts, focusing on three levels (text, discourse practice and social practice) to study how VA technology was discussed in the Indonesian context and what power relations frame the representation. In total, 501 articles were collected from seven national media in Indonesia from 2010 to 2020 and the authors particularly focus on the 45 articles that concern ethics.

The ethical topics covered are gender issues, false marketing, ethical wrongdoing, ethically positive effects, misuse, privacy and security. More importantly, when they are discussed, they are presented as constituting no real critical problem. Regarding discursive practices, the media coverage is highly influenced by foreign media and most of the articles are directed to well-educated Indonesians. Finally, regarding social practices, the authors hold that the government ideology of technological advancement is related to this positive portrayal of VAs.

First, to provide the first media discourse study about ethical issues of VAs. Second, to provide insights from a non-Western context, namely, Indonesia, which is underrepresented in the research on ethics of VAs.