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The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in German-speaking countries, the so-called DACH region. The results of this analysis offer answers to questions that are currently being discussed in the CSR literature, namely, on the importance attributed to stakeholder information vs stakeholder dialogues in (online) CSR communication.

Using a quantitative content analysis, the study examines the extent to which leading German, Austrian and Swiss companies are meeting communication and CSR-related requirements, especially regarding stakeholder dialogue and overall stakeholder involvement.

Drawing on Morsing and Schultz’s (2006) theoretical insights concerning stakeholder engagement, this study shows that current CSR communication primarily provides information for stakeholders and contains only a few elements of consultation with stakeholders. In addition, no elements indicating stakeholder involvement in decision processes were found. Data analysed in 2004, 2007, 2012 and 2016 for the German DAX companies allowed for comparisons over time. A closer examination of these data revealed increasing professionalism in CSR communication, especially in the provision and presentation of information. Regarding information clarity and opportunities for dialogue, however, the results show low progress. The criteria set developed for the study provides guidance for how companies can improve their CSR communication, but the findings on the long-term slow progress in stakeholder involvement, in some aspects even a decrease in dialogue, also raise questions about the (perceived) use of online CSR dialogues for companies.

Communication is viewed from a strategic instrumental perspective. The empirical analysis focusses on the technical possibilities offered by the internet to make CSR communications and reporting available and understandable to stakeholders and to promote dialogue with and among stakeholders.

By focussing on online CSR communication in the DACH region, this study contributes to the current state of research and offers several recommendations for practitioners; it particularly provides critical reflection on online stakeholder dialogues and related paradigms (constitutive vs functionalistic perspective).

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

Organizing is mainly a conversational process in which people together construct an organizational reality out of a variety of different positions from a more general organizational discourse. Generative dialogue refers to the differences between those positions, to the hidden potential of the in-between, and to the effort of handling these differences meaningfully and productively. At split second bifurcation points in a dialogue, fear and expanding learning opportunities are in mutual competition. In this chapter, we propose seven levels of dialoguing, with increasing generative potential and increasing difficulty. We propose “The Language of Change” (a framework) as a sensitizing device to co-construct richer, more applicable, and more valuable approaches to complex, dynamic, and unique change processes. I will conclude with some key principles to increase the level of generative dialoguing and some examples from my own practice.

This paper seeks to analyse the role of stakeholder dialogue, in particular with non‐governmental organisations (NGO), in connection with a foreign direct investment. Specific emphasis is placed on the NGOs' perspective on dialogue process.

This paper focuses on a case of a pulp mill in Uruguay. It adds to previous research by focusing on the dialogue as a process and the NGO viewpoint in the conflict. The arguments of two key NGOs headquartered in Uruguay and Argentina are analyzed with particular emphasis on how the argumentation evolves in relation to stakeholder dialogue in the case.

The case consists of two entirely different dialogue processes. The first process was conducted by the investing company as information providing and consultation. Despite a more thorough process in theory, the NGO argumentation shows deep mistrust in the second process conducted by the International Finance Corporation. Therefore, it is argued that, as the degree of preparation of the investment increases and the room for alterations decreases, the possibility of achieving meaningful dialogue diminishes. Dialogue in a situation with limited room for choice occurs rather in the realm of conflict resolution and bargaining than in that of true dialogue. This, in turn, causes lack of trust towards the terms of dialogue and increases the problem of non‐participation.

The paper contributes to knowledge on issue‐specific stakeholder dialogue. It emphasises the role of non‐participative NGOs as a key challenge in dialogue. It also adds to previous research on the formation of argumentation and expertise, and highlights the role of the International Finance Corporation as the highest expertise in the case. It also critically evaluates the preconditions for dialogue in connection with foreign direct investments.

The purpose of this paper is to highlight the need to expand current organizational studies to include positive experiences of non‐heterosexual workers while identifying, often covert, heteronormative workplace practices. Included in this is a reflexive analysis of author positionality.

A qualitative study utilizing participant observation, narrative interviews, and autoethnography are employed to begin understanding lesbian work experiences.

Three dominant strategies are used by participants to understand variant sexuality: strategies of discourse, strategies of resistance, and strategies of identity formation. Findings indicate that as awareness about lesbian identities increased so did understandings of difference and, in turn, resistance to heteronormative power structures increased.

Future research could include other sexually stigmatized groups.

The contributions of this paper include broader understandings of how sexuality organizes work, how researcher positionality impacts organizational climates and research processes, and practical suggestions for organizations expanding diversity efforts and researchers aiming to increase diversity awareness.

When an organization becomes a high performance organization (HPO), it is able to outperform comparable organizations for an extended period of time, thereby ensuring its long-term survival. It is therefore imperative for these organizations embarking on an HPO transformation to be aware of the factors that will help make this transformation successful. Unfortunately the current literature does not provide these factors; one can only find factors influencing large-scale transformations. It could be argued that becoming an HPO is a large-scale transformation, but this leaves the question open whether there are specific factors that are important for this specific type of transformation.

The purpose of this paper is to answer the research question “What are the main factors which theoretically and in practice best support a successful HPO transformation?” This question was answered using the results of a review of the literature on large-scale transformations and a review on the applications of de Waal’s HPO Framework in practice.

Eleven theoretical and eight practical success factors were found. These factors matched for 63.6 per cent, indicating there is a moderate overlap between what the theory predicts and what can be noticed in practice. In addition, the practical cases indicated there are two success factors that are specifically important for an HPO transformation.

The study results contribute to the theory, as they show what is and is not important for a specific large-scale transformation such as an organization transforming into an HPO. The practical contribution of the study lies in the fact that organizations now know which factors to pay attention to in order to increase their chances on a successful HPO transformation.

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU.

A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018.

From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability.

The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Community policing, which appears to have captured the interest of many criminal justice professionals and scholars, places strong emphasis on police/community relations. To date, however, little attention has focused on the underlying theoretical foundation of this evolving policing strategy. This paper attempts to contribute to the ongoing discourse by examining the parallels between communitarianism and community policing, and by doing so, assist in refining the current definitional ambiguity surrounding the concept of community. In the end, the author works toward a moderating resolution to the inherent tensions of the rights‐based and community‐seeking presuppositions.

The purpose of this paper is to examine the degree of integration of reference documents (RD) produced by French CAC 40 listed companies to determine whether they have initiated the adoption of an integrated reporting (IR) approach. In particular, the author has examined how the French regulation shapes the integration of sustainable development issues within the business practices of these companies.

On the basis of content analysis of 279 RD over nine years (2006-2014), the author has examined the extent and the quality of the IR practice with the help of three criteria (strategy, governance and commitment of stakeholders). Evidence of the existence of an integration practice is thus sought using 34 CAC 40 companies having the obligation, according to various regulations, to include in their management report information relating to questions of sustainable development (SD).

There is a variation between the CAC 40 companies regarding integration of SD issues in the core business. As a result of the analysis, the author has observed that 41% of companies in our sample integrate issues of SD to more than 90%, whereas other companies consider concerns relating to SD as subsidiary. All of the companies (100%) have put in place policies to manage the environmental and social governance aspects, assuming recognition of the importance of these issues for the companies. Yet only a few (41%) went further than the mere declaration of intent and have revised their business processes to reflect the taking into account of all the factors which contribute to the process of value creation. On the whole, the principle of connectivity that perfectly defines the integrated character of a report is only moderately respected by the companies in the sample.

The methodology deployed in this study to identify the integration practices of listed companies in France can be replicated by other researchers who would endeavor to assess the IR practices of companies from other countries. For regulatory agencies, this study provides evidence on how the various regulations that make up a national business system shape company reporting and allow informing different categories of stakeholders.

This research provides the empirical result of a longitudinal study of the degree of integration of RDs in the context of an environment regulating non-financial reporting. The construction of a set of criteria characterizing the degree of integration of SD issues at the heart of businesses is another innovative approach of this study.

In a qualitative study, 50 pre-service teachers were partnered with 50 elementary students to write each other in dialogue journals responding to texts on public issues. Based upon our analysis of the journals, written reflections from pre-service teachers, and interviews with the elementary teachers in the project, three findings emerged: student motivation for reading and writing increased, both types of students gained perspective consciousness, and elementary teachers found meaningful ways to integrate social studies with language arts. These findings suggest multiple avenues for future research surrounding dialogue journals, student engagement with public issues texts, and teacher education.