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Open Access
Article
Publication date: 3 November 2023

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of…

1046

Abstract

Purpose

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

Design/methodology/approach

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

Findings

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Research limitations/implications

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Practical implications

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

Originality/value

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 15 August 2019

Donna M. De Carolis and Barrie E. Litzky

The purpose of this paper is to highlight the ways in which traditional views of entrepreneurs and entrepreneurship have inadvertently limited entrepreneurship education. The…

4067

Abstract

Purpose

The purpose of this paper is to highlight the ways in which traditional views of entrepreneurs and entrepreneurship have inadvertently limited entrepreneurship education. The authors propose a broader view of what it means to be an entrepreneur and describe a disruptive approach to entrepreneurship education, one that centers around building students’ entrepreneurial mindset. By tapping into students’ “inner entrepreneur” and nurturing their abilities to think and act creatively, embrace failure, effect change and be resilient, the authors are preparing them for the challenges of the twenty-first century labor market.

Design/methodology/approach

This is a perspective paper about how the traditional views of entrepreneurship education may be limiting its potential to create entrepreneurial college graduates set to take on twenty-first century careers.

Findings

Teaching the entrepreneurial mindset and process will allow us, as educators, to best prepare our students for the complexities of the current and future workforce.

Originality/value

By embracing the original meanings of the word “entrepreneur” – an act of reaching out and capturing and undertaking – the authors demystify what it means to be an entrepreneur. When we adopt a broader and more accurate conceptualization of “the entrepreneur,” we can teach our students to be the entrepreneurs of their lives.

Details

New England Journal of Entrepreneurship, vol. 22 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Content available
Book part
Publication date: 5 July 2017

Abstract

Details

Insights and Research on the Study of Gender and Intersectionality in International Airline Cultures
Type: Book
ISBN: 978-1-78714-546-7

Abstract

Details

Online Anti-Rape Activism: Exploring the Politics of the Personal in the Age of Digital Media
Type: Book
ISBN: 978-1-83867-442-7

Open Access
Article
Publication date: 30 April 2020

Rhiannon Firth and Andrew Robinson

This paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between…

2085

Abstract

Purpose

This paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.

Design/methodology/approach

The paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.

Findings

The growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.

Practical implications

Mapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.

Originality/value

Bringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

Details

International Journal of Sociology and Social Policy, vol. 41 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Content available
Book part
Publication date: 15 June 2020

Tara Brabazon, Tiffany Lyndall-Knight and Natalie Hills

Abstract

Details

The Creative PhD: Challenges, Opportunities, Reflection
Type: Book
ISBN: 978-1-83982-790-7

Content available
Article
Publication date: 1 June 1998

Alex M. Andrew

94

Abstract

Details

Kybernetes, vol. 27 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

Content available
Book part
Publication date: 1 December 2023

Gail Anne Mountain

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Content available
Book part
Publication date: 18 December 2020

Abstract

Details

Black Metal, Trauma, Subjectivity and Sound: Screaming the Abyss
Type: Book
ISBN: 978-1-78756-925-6

Content available
Book part
Publication date: 24 October 2017

Abstract

Details

Corruption, Accountability and Discretion
Type: Book
ISBN: 978-1-78743-556-8

1 – 10 of 20