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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.

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.

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.

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.

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.

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.

The practice of frontline employees articulating their brand voice and posting work-related content on social media has emerged; however, employee brand equity (EBE) research has yet to be linked to employees’ social media activity. This paper aims to take a methods-based approach to better understand employees’ roles as influencers. As such, its objective is to operationalize and apply the three EBE dimensions – brand consistent behavior, brand endorsement and brand allegiance – using Instagram data.

This qualitative research uses a case study of employee influencers at SoulCycle, a leading North American fitness company and examines 100 Instagram images and 100 captions from these influential employees to assess the three EBE dimensions.

Brand consistent behavior (what employees do) was the most important EBE dimension indicating that employees’ social media activities align with their employer’s values. Brand allegiance (what employees intend to do in the future) whereby employees self-identify with their employer on social media, followed. Brand endorsement (what employees say) was the least influential of the three EBE dimensions, which may indicate a higher level of perceived authenticity from a consumer perspective.

This research makes three contributions. First, it presents a novel measure of EBE using public Instagram data. Second, it represents a unique expansion and an evolution of King et al.’s (2012) model. Third, it considers employees’ work-related content on social media to understand employees’ role as influencers and their co-creation of EBE, which is currently an under-represented perspective in the internal branding literature.

The aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.

The present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.

An adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.

In this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.

The paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

Health-care systems around the globe share several pressing challenges – including increasing costs and patient outcomes. Innovative arrangements, such as public–private partnerships (PPP) can be adopted to help address these challenges. Although the promise of PPPs is great, so are its peril if the arrangements are not managed and regulated adequately through the contracting process. Yet, PPP arrangements can introduce their own unique set of problems. This paper aims to analyze how PPPs contracting accounts for three major problems identified reviewing the: performance measurement and audit; determination of compensation and risk management–related issues.

The authors used a case study approach to analyze contracting among health-care PPPs in two countries: Italy and the USA. With a structured review performed on Scopus database using a keywords Boolean research, the authors identified three recurring major issues to investigate in two selected cases, one per country. For each major issue, the authors defined several sub-issues retrieved from a widely used institutional framework. In each sub-issue, a documental analysis on all published information related to the signed contract has been performed identifying the approaches used by the two organizations.

The authors find that PPP contracting in the USA case seems to be oriented more toward managing institutional change as well as more flexibility in the deductibility and compensation determination for organizations and providers, suggesting this organization is more oriented to change in general. The authors find that PPP contracting in Italy more clearly delineate the allocation of risk between organizations that engage in PPPs, suggesting a more practical approach.

PPP is complex. Contracting helps manage the complexity of these arrangements. This case study approach to PPP contracting highlights the variation in contracting approaches across two different countries. Policymakers and health-care managers need to ensure that PPP contracting clearly delineates auditing and performance measurement, compensation and risk management.

The authors’ analysis sheds light on the different approaches to arranging health-care PPPs in two different country settings. More research should be done to connect these different approaches to important outcomes, such as patient and organizational finances, as well as expanding the scope of countries adopting PPP in health care.

This paper aims to identify trust’s role in the student–lecturer relationship and to identify the factors that build trust in this relationship, as well as the mechanisms through which trust influences entrepreneurial intentions and behaviours.

This paper presents the results of empirical research based on a semi-structured interview questionnaire. The participants included 12 entrepreneurs, 25–40 years old, who were running their own small enterprises. They were categorised by industry.

This study’s results suggest that entrepreneurship education based on trust in student–lecturer relationships contributes to the formation of entrepreneurial intentions and behaviours. This study has identified the factors that build trust between students and lecturers. Three mechanisms were also identified as having the greatest impact on transforming entrepreneurial intentions into actions: increasing self-efficacy, cultivating a broader perspective and encouraging initiative and risk taking.

An obvious limitation of this research is its small sample size. Moreover, this study’s respondents were all entrepreneurs running small companies – mainly start-ups – with up to 50 employees established by entrepreneurs up to four years after graduation. Additionally, the majority of the sample were men of Indian nationality. In subsequent studies, including more diverse respondents would be useful. Moreover, a quantitative survey of a larger sample with greater gender and cultural diversity would be worthwhile to test the proposed model.

This paper helps explain the trust’s importance in the student–lecturer relationship. This paper reveals how relationships should be established to support entrepreneurial learning outcomes.

The results of this research expand the knowledge on trust-building between students and lecturers that can develop successful entrepreneurial attitudes amongst students and help students succeed as entrepreneurs. To the authors’ knowledge, no previous research had examined this topic. This study’s results are probably more universally relevant than our limited sample suggests, so further in-depth research is needed.