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The purpose of this paper is to analyses consumers’ hostile responses and “creative” re-interpretation of a proactive corporate social responsibility (CSR) brand communication campaign on social media by a leading Italian company in the energy industry that came to be perceived as a reactive corporate social irresponsibility performance.

Taking Palazzo and Basu’s framework of scapes (2007) as a starting point, the paper explores the intersection between branding and CSR studies. After consideration of the lack of empirical studies on this subject, a content analysis of tweets generated from the campaign “Guerrieri” of Enel is performed.

Findings show the dialogic bottom-up approach results are ineffective because of the hijacking of original intent of the company in implementing its CSR communication initiatives. That is to say that corporate brand (CB) strategies can be easily re-interpreted in social media-scape from an opposing perspective, raising the risk of digital hijacking and boycotting initiatives.

From a practical standpoint, the study informs managers so that they can evaluate complex problems implicated in the creation of CSR activities aimed at engaging consumers and virtual communities. Besides, the paper would like to aid managers when they face discontent or activism, suggesting they should turn the attention of their stakeholders through a re-evaluation of relevant CSR activities, potentially leveraging on a loyal public, which has completely interiorised CB values and can act as brand ambassadors.

The paper is one of the first attempts to study the nexus between CSR and CB in digitally empowering contexts, clarifying the crucial role of social media-scape.

This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.

In thermal and nuclear power plants, numerous corrosion phenomena observed in copper alloy condenser tube nests have been identified by means of metallography. Particular importance has been given in the paper to verification of secondary dezincification, initiated at the boundaries of the α‐grains in copper tubes. Typical phenomena of corrosion under stress and of erosion‐corrosion have been observed in other copper alloy tube nests, with circulation of sea and river water. In some instances a semi‐quantitative check of the phenomenon on the whole tube nest, by means of eddy currents, has been made possible through the simultaneous application of metallographic analysis.

The purpose of this paper is to determine inasmuch energy suppliers dedicate communicative resources toward sustainable development and corporate social responsibility (CSR), also paying attention to how they frame it, and if they manage to achieve consistency in their communication or fall victim to contradictions.

By use of a qualitative content analysis, online communication tools (information on corporate websites) as well as content for download were examined in detail. The present study sample comprised of 12 case studies from selected countries (Austria, Russia, Germany, the USA, France and Korea).

Overall, findings indicate that CSR has already been implemented in most energy and energy-related industries; however, it is put forward with varying degrees of attention and intensity, depending on which topics energy companies choose to address communicatively (results were classified according to a frame positioning scheme by Weder, 2012, 2018). Results underscore the fact that, at times, companies are struggling to link their CSR projects back to their core businesses. Yet, a clear trend to politicization can be described as a strong correlation of communication strategies of energy suppliers and political programs of the respective country becomes obvious.

Limited research as to how CSR topics are framed in different branches has been conducted to date; likewise, the energy sector, whose motives has been often subject to public questioning, has received little attention in CSR communication research to date. Hence, ambiguities were presumed to exist.

The present study examines the relevance and framing of CSR in a highly competitive, centralized industry that is challenged by a global process of transition to renewable energy. The results show that the analyzed energy suppliers offer only a limited variety of issue-specific frames; instead CSR as well as sustainability are (ab)used as master frames or “buzz words” in a fairly shallow economic or socio-political argumentation.

This study aims to contribute to a better understanding of resistance to change (RTC) by examining the role played by organisational commitment (OC) as a potential predictor and moderator in the analysis of RTC.

First, alternative models of OC were developed, first as a co‐predictor of RTC, and then as a moderator of the relationship between key established antecedents of RTC and resistance itself. The main established antecedents of RTC examined included employees' perceptions of the benefits of change (PBC), their involvement in the change process (IIC), and their overall attitudes towards the change (ATC). The alternative OC models were tested using data from a sample of over 300 middle managers from an Italian public sector service provider company undergoing a radical process of change.

Results showed that OC, along with PBC and IIC, had a significant negative direct and indirect effect on RTC. The indirect effect was mediated by employee attitudes to the change. Contrary to expectations, however, commitment did not moderate any of the antecedents‐RTC relationships.

Although based on self‐report cross‐sectional data, this paper suggests that, while OC has a main significant effect on RTC, it does not have a moderator effect in relation to RTC.

The results suggest that OC is not a substitute for the effective management of change, but rather that management would be well advised to give due consideration to both factors when planning and implementing change.

The implications outlined above apply to a wide range of change initiatives, including the implementation of major social and economic programmes.

This paper adds to existing knowledge in the area of RTC, showing that employee attitudes towards the change is a key mediating mechanism through which OC may help to reduce resistance.

The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting.

The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category.

The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies.

This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.

The purpose of this paper is to analyse companies listed on the FTSE MIB, in order to investigate the introduction of different types of open innovation practice as a key factor to develop a competitive advantage to pursue value creation.

This research uses a mixed-methods sequential explanatory design. A quantitative study was conducted to determine the firms listed on the FTSE MIB that for more than 10 years have paid dividends and beat the yield of the market. The qualitative analysis was designed to provide insights into the adoption of at least one open innovation practice by the listed companies selected in the quantitative phase.

This work is based on an empirical analysis undertaken with 40 Italian companies listed on the FTSE MIB. In particular, the authors highlight 16 companies that for more than a decade have regularly paid dividends and, at the same time, have beat the FTSE MIB Index. All of these companies implemented at least one open innovation practice during the period investigated.

This is among the first pioneer research works based on the potential relationship among value creation, innovation practice and competitive advantage in the Italian market. This study highlights the fact that 16 out of 40 companies listed on the FTSE MIB create more value for shareholders over a long period, and all of these firms adopt different open innovation practices (e.g. partnership and collaboration with external entities; mergers and acquisitions and alliances; investment in start-ups; hackathons and call for ideas; outsourcing R&D) as a key factor to develop a sustainable competitive advantage.

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.