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The purpose of the study is to explain why there is a conflict in the meaningfulness of integrated reporting (IR) between International Integrated Reporting Council (IIRC) and analysts and institutional investors using framing theory and suggest a way forward for a meaningful IR to analysts and institutional investors.

The study used qualitative research design in which data was collected from IIRC's document and 21 semi-structured interviews of analysts and fund managers conducted between 2014 and 2015 after the introduction of IIRC framework. This period coincided with prior studies that provide conflicting evidence over the meaningfulness of IR between IIRC and analysts and fund managers.

The findings show that the IIRC from inception uses a preparer-centred frame where it predominantly interprets IR as meaningful from the perspective of preparers of information under ideal conditions, and as such also meaningful to fund managers and analysts. On the other hand, the fund managers and analysts from the onset use a user-centred frame where they interpret IR as not meaningful from their perspective as users of the information under pragmatic conditions. The context making it difficult to reconcile the differentiated frames are the timeframe; absence of trust relationship and balance in reporting.

The study is limited by its qualitative nature meaning that generalisation of findings may not apply. Its data is also limited to IIRC IR Framework, analysts and fund managers as opposed to wider stakeholders.

The practical implication of the findings suggests that if IR is to be made meaningful to analysts and fund managers, the promoters must reconcile the differentiations in frames employed by both the IIRC, analysts and institutional investors. Without this reconciliation IR may not serve the information needs of the intended primary users.

The study uses framing theory to show that time frame, emotional connectedness and data financialisation are attributes that make IR to be considered meaningful to analysts and fund managers. In addition, it provides insight into how the use of organisational and market context influences the framing of the meaningfulness of IR.

Many companies must choose a marketing strategy to promote new products. This includes publishing digital video advertising with interactive features on the Internet. Guided by the attribute-framing theory, this study investigates the impact of the number of positive attribute framings (NPAF) in advertising messages on consumer responses. This study aims to check whether new products are incrementally new products (INPs) or really new products (RNPs).

Content analysis was conducted to identify the forms and components of attribute framing used in advertisements and consumer responses (i.e. review valence). Furthermore, this study followed an expert scoring procedure to identify product newness (INP vs. RNP). Hierarchical polynomial regression analysis was used to investigate the relationship between the NPAF, customer response and product newness.

This study has three main findings: (1) regardless of whether the new product is INP or RNP, there is an inverted U-shaped relationship between NPAF and consumer responses; (2) the inflection point of NPAF (INP) is greater than the inflection point of NPAF (RNP) and (3) the maximum value of consumer response for INP is greater than that for RNP.

This study sheds light on the effectiveness of attribute framing in new product advertising. Compared to previous research on attribute framing of advertising, this study is based on a realistic scenario in which multiple attributes are framed within a given advertisement copy. Furthermore, secondary data were used to test the impact of NPAF on consumer responses and further explore the effects of product newness.

The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.

A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.

Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.

To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.

This paper aims to explore the important role boundaries play in back-office framing of environmental engagement. This is of particular interest because it is not clear how organizations in an industry without standardized environmental reporting navigate their boundaries behind the scenes and why they engage with the environment the way they do. This element of their environmental identity offers important insights into the emergence of sustainability reporting.

Guided by Miles and Ringham (2019) the authors conduct an ethnography of the Montana ski industry. The ethnography includes extensive on-site observations at nine Montana ski areas and interviews with 16 ski area executives, two regulators and a land development executive.

The authors find three key boundaries – accountability structure, degree of regulatory burden and impact measurement approach – that shape the back-office economic and environmental framing of ski executives (Goffman, 1959, 1974). From these back-office frames the authors identify four front-office cultural performances – community ecosystem, quantitative ownership, approval seeking and advocacy platform – that represent the environmental engagement strategies at these resorts.

Understanding the relationships between boundaries and environmental engagement is an important step in developing appropriate industry-wide environmental accountability and sustainability expectations. The study’s findings extend to other industries that are both highly dependent on the environment and are in the early stages of developing environmental reporting standards.

Ski resorts operate in an industry that is impacted by changes in the natural environment. The authors chronicle the process by which boundaries lead to framing which leads to environmental engagement in this weather-dependent industry. The authors explain the process of environmental identity building, the result of which both precedes environmental reporting and puts such reporting into context. In this sense, the authors show how boundaries are set and maintained in the ski resort industry, and how fundamental these boundaries are to the development of individual companies' environmental engagement strategies.

One of the most prolific areas of misinformation research is examining corrective strategies in messaging. The main purposes of the current study are to examine the effects of (1) partisan media (2) credibility perceptions and emotional reactions and (3) theory driven corrective messages on people's misperceptions about COVID-19 mask wearing behaviors.

The authors used a randomized experimental design to test the hypotheses. The data were collected via the survey firm Lucid. The number of participants was 485. The study was conducted using Qualtrics after the research project was exempt by the Institutional Research Board of a large University in the US. The authors conducted an online experiment with four conditions, narrative versus statistics and individual versus collective. The manipulation messages were constructed as screenshots from Facebook.

The findings of this study show that higher exposure to liberal media was associated with lower misperceptions, whereas higher credibility perceptions of and positive reactions toward the misinformation post and negative emotions toward the correction comment were associated with higher misperceptions. Moreover, the findings showed that participants in the narrative and collective-frame condition had the lowest misperceptions.

The authors tested theory driven misinformation corrective messages to understand the impact of these messages and multiple related variables on misperceptions about COVID-19 mask wearing. This study contributes to the existing misinformation correction literature by investigating the explanatory power of the two well-established media effects theories on misinformation correction messaging and by identifying essential individual characteristics that should be considered when evaluating how misperceptions about the COVID-19 crisis works and gets reduced.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-11-2021-0600

The concept of environmental diplomacy appears associated with events (conventions) promoted between states and transnational organisations to discuss aspects related to regulating the use of natural resources and regulating pollution. In this study, the authors intend to highlight the contribution brought to environmental diplomacy by leading television figure David Attenborough and his focus on the destruction of biodiversity by humans (the problem). It is intended to analyse the frames of his public interventions, comparing them with the prevailing frames in the UNFCCC policies.

A predominantly inductive method of qualitative and interpretative nature is used. In epistemological terms, the framing analysis stems from a social constructivist perspective. A theoretical model for frame analysis was defined by combining the frameworks proposed by Entman (1993) and Semetko and Valkenburg (2000) and considering previous studies (Anholt, 2015; Seelig, 2019). Analysis scrutinised a two-fold corpus comprising articles regarding actions and statements by David Attenborough published in The Guardian between 2018 and 2020, and the UN's legal framework for climate change.

The most prominent frames regarding climate crisis in transnational policies are responsibilities. Attenborough's calls for action highlight the frames of “morality”, “responsibilities” and “problems”. However, it is necessary to make a distinction between the discourse used in transnational treaties and that by Attenborough. In the former, discourse is more technical and impersonal, presented in a structure of legal diplomas and barely accessible to the public. In contrast, Attenborough's speech is more emotional, appealing and sometimes dramatic. His message is transmitted straightforwardly to the public in a pedagogical, personal tone.

The choice of high-profile personalities like David Attenborough as ambassadors has implications in the visibility of the environmental cause, and in the multiplication of initiatives that denounce environmental degradation.

This study explores and analyses the narrative construct regarding climate change as carried out by a trusted and respected media voice. The authors intend to contribute to understanding the amplification role of public figures in controversial issues and diplomatic matters. The main contribution of this study is to highlight the strategic nature of the choice of SDA by political powers to voice the drama of climate emergency.

Since the opening of China (aka, reform and opening-up), a great number of rural residents have migrated to large cities in the past 40 years. Such a one-way population inflow to urban areas introduces nontrivial social conflicts between urban natives and migrant workers. This study aims to investigate the most discussed topics about migrant workers on Sina Weibo along with the corresponding sentiment divergence.

An exploratory-descriptive-explanatory research methodology is employed. The study explores the main topics on migrant workers discussed in social media via manual annotation. Subsequently, guided LDA, a semi-supervised topic modeling approach, is applied to describe the overall topical landscape. Finally, the authors verify their theoretical predictions with respect to the sentiment divergence pattern for each topic, using regression analysis.

The study identifies three most discussed topics on migrant workers, namely wage default, employment support and urban/rural development. The regression analysis reveals different diffusion patterns contingent on the nature of each topic. In particular, this study finds a positive association between urban/rural development and the sentiment divergence, while wage default exhibits an opposite relationship with sentiment divergence.

The authors combine unique characteristics of social media with well-established theories of social identity and framing, which are applied more to off-line contexts, to study a unique phenomenon of migrant workers in China. From a practical perspective, the results provide implications for the governance of urbanization-related social conflicts.

This paper aims to explore the effects of normative and hedonic motivations on continuous knowledge contribution, and how past contribution experience moderates the effects of the motivations on continuous knowledge contribution.

Based on goal-framing theory, the present study proposes a comprehensive theoretical model by integrating normative and hedonic motivations, past contribution experience and continuous knowledge contribution. The data for virtual community members' activities were collected using the Python Scrapy crawler. Logit regression was used to validate the integrative model.

The results show that both normative motivation (reflected by generalized reciprocity and social learning) and hedonic motivation (reflected by peer recognition and online attractiveness) are positively associated with continuous knowledge contribution. Moreover, these effects are found to be significantly influenced by members' past knowledge contribution experience. Specifically, the results suggest that past knowledge contribution experience undermines the influence of generalized reciprocity on continuous knowledge contribution but strengthens the effect of peer recognition and online attractiveness.

Although the emerging literature on continuous knowledge contribution mainly focuses on motivations as antecedents that promote continuous knowledge contribution, most of these studies assume that the relationship between motivating mechanisms and continuous knowledge contribution does not change over time. The study is one of the initial studies to examine whether and how the influence of multiple motivations evolves relative to levels of past contribution experience.

Deepfake information poses more ethical risks than traditional disinformation in terms of fraud, slander, rumors and other malicious uses. However, owing to its high entertainment value, deepfake information with ethical risks has become popular. This study aims to understand the role of ethics and entertainment in the acceptance and regulation of deepfake information.

Mixed methods were used to qualitatively identify ethical concerns and quantitatively evaluate the influence of ethical concerns and perceived enjoyment on the ethical acceptability and social acceptance of deepfake information.

The authors confirmed that informed consent, privacy protection, traceability and non-deception had a significantly positive impact on ethical acceptability and indirectly influenced social acceptance, with privacy protection being the most sensitive. Perceived enjoyment impacts the social acceptance of deepfake information and significantly weakens the effect of ethical acceptability on social acceptance.

The ethical concerns affecting acceptance behavior identified in this study provide an entry point for the ethical regulation of deepfake information. The weakening effect of perceived enjoyment on ethics serves as a wake-up call for regulators to guard against pan-entertainment deepfake information.

The purpose of this study was to explore the process of change in existing professional sport organisations as they initiate a women's team.

Three Australian Football League clubs with licenses for professional women's teams were examined, with semi-structured interviews held with three key department managers from each club.

The findings suggest organisations adopt either a community-focused or commercially focused approach, the selection of which is a response to the interplay of institutional pressures (e.g. league demands), resource demands (e.g. human and financial) and the strategic choices of a few, key “idea champions”.

This study provides insight into the approach change taken by clubs as they introduce a women's team into their existing organisational structure.