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1 – 10 of over 1000Sri Pujiningsih and Helianti Utami
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…
Abstract
Purpose
This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.
Design/methodology/approach
The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).
Findings
All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.
Research limitations/implications
The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.
Practical implications
Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.
Social implications
Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.
Originality/value
This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.
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Lu Xiao and Sara E. Burke
Scholars of persuasion have long made a distinction between appeals to logic, emotion and authority- logos, ethos and pathos- but ideas developed to account for live face-to-face…
Abstract
Purpose
Scholars of persuasion have long made a distinction between appeals to logic, emotion and authority- logos, ethos and pathos- but ideas developed to account for live face-to-face conversation processes must also be tested in new media. We aimed to test the effectiveness of these three strategies in one-to-one chats through different communication media.
Design/methodology/approach
With a 3 × 3 × 2 between-subject factorial design, we tested these three strategies in one-to-one chats (female–female or male–male pairs) through three communication media: face-to-face, Skype video or Skype text. The persuasion scenario was adapted from prior studies in which students were presented with the idea of requiring a comprehensive exam as part of their degree. The participants were all undergraduate students of a major university in USA.
Findings
Our results showed trivial differences between female–female and male–male conditions. The logos appeal worked best overall in persuading the participants to change their reported attitudes. Additionally, the explanations provided by the participants for their own opinions were most like the persuasion scripts in the logos condition compared to the other two appeal conditions. Separately, participants indicated some disapproval of the pathos appeal in the text-based chat condition, although this did not seem to make a difference in terms of actual attitude change.
Research limitations/implications
One major limitation of our study is that our subjects are college students and therefore are not representative of Internet users in general. Future research should test these three types of persuasion strategies on people of diverse backgrounds. For example, while logos seems to be most effective strategy in persuading college students (at least in our study), pathos or ethos may be more effective when one attempts to persuade people of different backgrounds.
Practical implications
Although it is enough for a statistical test, our sample size is still relatively small due to constraints on time, personnel and funding. We also recognize that it is challenging both conceptually and empirically to compare the effectiveness of three persuasion strategies separately.
Social implications
Our findings suggest it is helpful to use fact-checking tools to combat disinformation in cases where users may not have sufficient domain knowledge or may not realize the need to identify or examine the given information. Additionally, it may require more effort to negate the impact of the disinformation spread than correcting the information, as some users may not only believe false information but also may start to reason in ways similar to those presented in the disinformation messages.
Originality/value
Past studies on online persuasion have limitedly examined whether and how communication media and persuasion strategies interact in one-to-one persuasion sessions. Our experiment makes an attempt to close this gap by examining the persuasion process and outcome in three different communication media and with three different persuasion strategies.
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Willem Standaert and Elena Mazurova
This study aims to identify how the use of digital technology for performance and commercial aspects of action sports can both create and destruct value.
Abstract
Purpose
This study aims to identify how the use of digital technology for performance and commercial aspects of action sports can both create and destruct value.
Design/methodology/approach
Exploratory research based on 30 interviews with coaches, athletes, judges, federations, fans and sponsoring organizations from Europe, across five action sport disciplines that are included in the Olympic program.
Findings
Value creation of digital technology use related to the performance aspect of action sports fall into two categories: performance enhancement and performance evaluation. Value creation related to the commercialization aspect of action sports relate to specific technologies, in particular a video streaming and a centralized data and engagement platform, as well as to possibilities for betting and making sponsoring more measurable. Notably, such value creation opportunities are also accompanied by possible value destruction, as they interfere with the ethos of action sports (i.e. the unique nature and special culture).
Originality/value
Drawing from service-dominant logic and adopting the value creation/destruction lens, this paper is the first to study how digitalization in the areas of performance and commercialization may further intensify tensions related to the ethos of action sports. Our approach is inclusive in terms of the types of digital technologies, action sport disciplines and stakeholders considered.
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Dewan Mahboob Hossain, Mohammed Mehadi Masud Mazumder and Md. Saiful Alam
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking…
Abstract
Purpose
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.
Design/methodology/approach
To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).
Findings
Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.
Practical implications
This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.
Originality/value
This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.
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Valeria Pulignano, Mê-Linh Riemann, Carol Stephenson and Markieta Domecka
This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential…
Abstract
This study applies Garfinkel’s (1967) concept of ‘breaching experiment’ to explore the impact of COVID-19-induced disruptions on the ‘emotion management’ practices of residential care workers in the United Kingdom and Germany. It examines the influence of professional feeling rules on workers, emphasizing the prescribed importance of displaying affective, empathetic concern for residents’ health and well-being. Findings demonstrate that authenticity and adherence to professional feeling rules in relation to emotional management are not mutually exclusive. The authors underscore how adherence to professional feeling rules upholds authentic care by reinforcing a professional ethos, which acts as a cornerstone motivating residential care workers. Ultimately, the study showcases how a professional ethos substantiates altruistic motivations, guiding proficient emotion management practices among care workers. It highlights how these workers drew upon their personal understanding and experiences to determine the appropriate emotions to express while providing care for residents amid the unprecedented challenges of the pandemic.
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This paper aims to develop a conceptual framework that jointly considers Environmental, Social and Governance (ESG) factors and organisational resilience (OR) components to…
Abstract
Purpose
This paper aims to develop a conceptual framework that jointly considers Environmental, Social and Governance (ESG) factors and organisational resilience (OR) components to ameliorate organisations' understanding of sustainability’s overall requirements and related decision-making processes.
Design/methodology/approach
This paper combines ESG and OR through a 3x3 conceptual matrix, where ESG factors are listed along the vertical axis and OR components along the horizontal axis. This results in nine quadrants, which have been read according to two arrangements: (1) static, looking at the specific characteristics of each single quadrant, and (2) dynamic, investigating the relationships between the different quadrants according to the system theory (ST) lens.
Findings
The integration between ESG and OR results in nine organisational typologies, each characterised by a specific focus: (1) green visioning, (2) eco ethos, (3) climate guard, (4) inclusive strategy, (5) empathy ethos, (6) community shield, (7) ethical blueprint, (8) integrity ethos and (9) compliance guard. These typologies and related focuses determine the different strategic options of organisations, the decision-making emphasis concerning ESG factors and OR components and the organisation’s behaviour concerning its internal and external environment. According to ST, the nine typologies interact with each other, emphasising the existence of interconnectedness, interdependence and cascading effects between ESG and OR.
Originality/value
The paper represents a unique attempt to interrelate ESG factors and OR components according to a ST lens, emphasising the dynamic nature of their interactions and organisations’ need for continuous adaptation and learning to make decisions that create sustainable long-term value.
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Sabrina Chong, Mahmood Momin and Anil Narayan
This paper aims to propose a theoretically informed and analytically rigorous research framework that sustainability researchers could use or further develop to examine visually…
Abstract
Purpose
This paper aims to propose a theoretically informed and analytically rigorous research framework that sustainability researchers could use or further develop to examine visually persuasive messages in photographs.
Design/methodology/approach
Drawing on the theoretical constructs of Peirce’s (1991) visual semiotic system of icon, index and symbol and Aristotle’s (1984) persuasive appeals of ethos, pathos and logos, the authors propose a research methodology that provides an explicit step-by-step guidance to examine visually persuasive messages in sustainability-related photographs. The sustainability-related photographs in The Coca-Cola Company’s 2018 Business and Sustainability Report are examined to illustrate the application of the framework.
Findings
This paper develops a research framework and provides empirical evidence of the use of the framework to enhance the understanding of visually persuasive messages depicted in photographs.
Practical implications
The proposed framework serves as a springboard for further research into visually persuasive messages.
Originality/value
The research framework of visual persuasion is novel and can be used by sustainability researchers to analyse photographs in corporate reports. It can be extended/modified to capture visual representations in different contexts and other disciplines as well.
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This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…
Abstract
Purpose
This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.
Design/methodology/approach
Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.
Findings
The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.
Research limitations/implications
Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.
Practical implications
The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.
Originality/value
This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.
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