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The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

This paper aims to study how multinational enterprises (MNEs) can best integrate legitimacy concerns into their new product-launching strategy to successfully introduce high-value hi-tech innovations in emerging countries.

Theoretical constructs on the role and process of legitimacy construction for the introduction of a new product are built upon the existing literature. Then they are validated and refined through the formulation and analysis of case studies of the launch of genetically modified cotton seeds by Monsanto in India and a HIV/AIDS drug cocktail by Merck in Brazil.

Legitimacy construction can serve MNEs to face challenges successfully while launching high-value hi-tech products in emerging countries. Challenges to MNEs are likely to be founded on a combination of four types of uncertainties: technological, commercial, organizational and societal. Expected challengers are public agencies and actors representing civil society. An MNE can prepare itself through legitimacy construction along three dimensions: redesign of technology, revision of marketing strategy and non-market investments. To implement the aforesaid, MNEs can engage in outreach in the form of strategic patience, market transaction, business collaboration, compromise and/or confrontation with diverse carefully chosen stakeholders.

The authors limited ourselves to tracing only the formal interactions of MNEs, while it is well-known that many informal and backdoor activities can also accompany their growth in emerging economies.

Legitimacy construction can help MNEs face challenges successfully while launching high-value hi-tech products in emerging countries. This calls for an evaluation of the systemic uncertainties followed by the formulation of a strategy for legitimacy construction and implementation through outreach to diverse systemic actors. Strategic patience can yield positive returns. Market transactions can serve as economic anchors. Collaboration can be pursued with parties who can share the costs of legitimization construction and/or reduce technological and marketing uncertainties. Confrontation should be the last choice. Compromise is the most probable but not the only outreach strategy possible after a confrontation.

Legitimacy implies product acceptance not only from the targeted consumer but also other societal stakeholders concerned with the safety and equity of the consumption in the emerging country, especially when regulations are not well-defined and/or implemented. The two kinds of societal stakeholders which are likely to monitor MNEs are public agencies and civil society groups. Public agencies will be concerned about the quantity, quality, technology or price of the innovation to be introduced. Civil society and NGOs may help the MNE act as citizen watchdogs for the environment and vulnerable communities.

Theoretical constructs have been developed in this paper on the sources of challenges in new product introduction, the types of challengers and the components of the firm’s legitimacy construction strategy and its implementation through an outreach strategy.

The purpose of this paper is to investigate pharmaceutical market access (MA) and the interaction between the pharmaceutical company and other business and non-business actors (NBAs) involved in the MA of ethical drugs, to identify the main categories of actors, their role for MA and the content of the interaction, adopting an industrial marketing approach.

A qualitative interpretivist approach is adopted, with interviews as the primary data collection method: 36 interviews have been conducted with 16 key informants from the pharmaceutical industry.

The findings of this study reveal that (i) MA can be seen as a relational-driven activity with specific features owing to the highly regulated nature of the pharmaceutical industry, (ii) there is a multiplicity of business, and NBAs involved in the MA activities with whom pharmaceutical companies interact to acquire knowledge, legitimacy and make MA timely and effective, and (iii) the interaction with each category of actors has specific content.

This paper advances the debate on the marketing and management of pharmaceutical companies by emphasizing the importance of MA and the need to conceptualize it according to an industrial marketing perspective, revealing the interdependencies among actors for MA and the content of the interaction. It also contributes to the industrial marketing literature that has recently stressed the importance of NBAs as part of the extended business network of a company by identifying different categories of actors, their role in terms of knowledge and legitimization and the features and the trade-off of the extended business network in highly regulated markets.

Drawing on the theory of goal systems applied to family business this case study focuses on the interdependence between non-economic goals and family goals, in order to identify if and how achieving non-economic goals generates dysfunctional behavioural patterns for family members in the long term.

This study used an inductive, 20-year longitudinal case-study based methodology.

This case study shows how the business family faces ethical/affective dimensions, struggling every day for a balance and often undermining the legitimisation and differentiation of its children. Findings show that the achievement of non-economic goals can occur to the detriment of family goals, such as by generating a dysfunctional system, specifically in business family adaptability.

The principal limitation is that this single case study evidently does not allow for complete generalization of the findings.

This case study makes a contribution to alerting the family business system to the long-term risk they face in trying to simultaneously maintain both harmony/cohesion and ethics/responsibility. Practitioners and consultants are therefore called on to help family firm owners with adopting a strategic vision by considering possible long-term counterfinal (i.e. mutually incompatible) goals.

SMEs are the most widespread type of firm in the world, and consequently dysfunctional behavioural patterns within business families represent a prominent socio-economical problem for policy makers and institutions.

This study shows that, in the long term, that which is perceived to be a desirable goal can transpire to be a dysfunctional pattern. In doing so, this research introduces a new point of view to the literature on goal systems in family business.

This paper reports on research exploring the intersections between researchers and communication professionals' perspectives on the objectives, funders and organizational influences on their science communication practices.

Examining one context, the inter-organizational BCDC Energy Research project based at five different research organizations in Finland, this paper presents data from semi-structured interviews with 17 researchers and 15 communication professionals.

The results suggest that performance-based funding policies that drive the proliferation of large-scale research projects can create challenges. In particular, a challenge arises in generating a shared sense of identity and purpose amongst researchers and communication professionals. This may have unintended negative impacts on the quality and cohesiveness of the science communication which occurs.

The study was exploratory in nature and focuses on one organizational and institutional environment. Further research with a wider number of projects, as well as funders, would be conducive to a greater understanding of the issues involved.

On a practical level, this research suggests that the creation of clearer communications awareness and guidance may be helpful in some large-scale projects, particularly involving broad numbers of organizations, individual researchers and funders.

This is one of the first studies examining the perspectives of both researchers and communication professionals working over one project, drawing together a range of different institutional and disciplinary perspectives. The results highlight the importance of the influences of funding on science communication aims, assumptions, cultures and structures. The article articulates the need for further research in this area.

Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.

Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.

This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.

Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

The deeper understanding of the disclosure of external and internal dynamics of family firms necessarily places the issue of sustainability as one of the most pressing needs from both a research and managerial perspective. Therefore, this perspective article contributes to the debate of sustainability performance disclosure in family firms, proposing a research agenda.

This study has organized the discussion around those elements that most significantly impact the propensity to disclose, with a specific focus on the interconnections and interrelations within them. The proposed research agenda is developed around three key elements: “how” firms disclose, “the reason why” they do it and “what” disclose of their performance(s).

To better understand “how” family firms should disclose their performance, it is suggested to engage in proactive stakeholder engagement to preserve long-term socioemotional wealth. “The reason why” for disclosure is still associated with the legitimization of family firms from an economic, social and environmental point of view. Finally, the “what” depends on several factors, such as the regulatory framework and the market involved.

This paper contains suggestions for family firm managers, consultants and policymakers that are approaching corporate social responsibility (CSR) and non-financial reporting or sustainability disclosure overall, providing an overview of relevant factors influencing this transition process.

This paper suggests a logical framework to combine these three elements of the debate as strictly interrelated to foster the sustainability performance disclosure of family firms.

Transgender people have received substantial attention in recent years, with gender identity being a focal point of online debate. Transgender identities are central to discussions relating to sex-segregated spaces and activities, such as public toilets, prisons, and sports participation. The introduction of “gender-neutral” spaces has received criticism because some argue that there is an increased risk of sexual violence against women and children. However, little is known about the implications that these constructions have for whom is able to claim a “victim status.” In this chapter, I provide a critical analysis of the techniques used by individuals to align themselves with a “victim status.” These claims are presented and contextualized within varying notions of victimization, from being victims of political correctness to victims of a more aggressive minority community. This feeds into an inherently transphobic discourse that is difficult to challenge without facing accusations of perpetuating an individual's “victimhood.” Transphobic rhetoric is most commonly expressed through constructing transgender people as “unnatural,” “sinful,” or as experiencing a “mental health issue.” This chapter argues that the denial of transphobia and simultaneous claims of victimization made by the dominant, cisgender majority are intrinsically linked.

Drawing from legitimacy and institutional entrepreneurship theory, this study assesses the naming patterns of entrepreneurial firms in the US biotechnology industry.

The authors use a mixed-methods design of content analysis and regression to analyze a sample of 441 entrepreneurial biotechnology firms, for which data were obtained from Net Advantage. The authors track changes to the proportion of firms with naming attributes, such as name length and type of name. The authors also examine variability in those characteristics during the industry's evolution, comparing freestanding to acquired start-ups.

Start-ups select names that are longer, more descriptive, begin with rare sounds or hard plosives and have stronger discipline- or technology-specific links during nascent years of the industry. As the industry evolves, entrepreneurs are more likely to select names that are shorter, more abstract, begin with hard plosives and have stronger industry-specific links. The naming patterns of freestanding and acquired companies differ, and companies that conform to industry pressures tend to remain independent.

Unlike extant studies that assess established industries, the current study identifies shifting trends in the naming patterns of entrepreneurial firms in an emerging industry. By focusing on start-ups, the authors expand research on organizational naming practices, which focuses traditionally on name choices and name change patterns of incumbents. By using marketing and linguistics methods when analyzing organizational name attributes, naming patterns in these attributes are identified, including name length, name type, starting letter of the name and link to the industry.

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.