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The purpose of this paper is to examine whether the voluntary annual report disclosures, relating to conflict diamonds, for four of the largest diamond mining companies operating in South Africa can be explained through applying legitimacy theory and media agenda‐setting theory.

Applying legitimacy theory under the assumption of media agenda‐setting theory, the study draws a comparison between the volume of disclosure relating to conflict diamonds made in the annual reports of four of the largest diamond mining companies operating in South Africa and the volume of South African media publications addressing conflict diamonds.

The results of the study suggest that changes in the degree of media attention relating to the issue of conflict diamonds are largely mirrored by the annual report disclosure by one firm, but not by the other firms in the sample. Hence, legitimation motives lend support for only one of the four firms.

It should be noted that in relying upon legitimacy theory to examine variations in voluntary annual report disclosures regarding conflict diamonds, the study does not invalidate the likelihood that other theories, such as stakeholder theory or political economy theory, for example, may also hold explanatory power.

No prior research combining legitimacy theory and media agenda theory to explain voluntary disclosure of conflict diamonds by South African diamond mining companies could be found.

Transformative value is a central tenet of transformative service research (TSR) because it affects individual and community well-being, quality of life and sustainability. Although transformative value plays a significant role in well-being, the literature suffers from a lack of sound interdisciplinary conceptual frameworks that delineate how transformative value is created in services throughout the service consumption process. Therefore, the purpose of this paper is to examine the nature and role of service communications during the various stages of the service consumption process to enable the creation of transformative value for people and the environment.

To achieve the above goal, the authors integrate agenda-setting theory (media theory) combined with framing and relational dialectics (communication theories) as well as TSR.

In line with the objectives of the study, the authors propose an integrative framework named Transformative Value Creation via Service Communications (TVCSC) that explains how firms set their transformative corporate agendas through their dialectics with consumers, society and media. This transformative agenda is reflected in the marketing mix of their services (7Ps) as communicated with various means, physically and digitally (sales/frontline personnel, advertising, CSR, social media and website). Recommendations for a transformative marketing mix are provided. Furthermore, TVCSC illustrates how value is co-created in all customer–firm interactions via relationship dialectics throughout the service consumption process to result in transformative value outcomes.

The proposed framework identifies several research gaps and provides useful future research directions.

This is the first comprehensive framework that explains how transformative value is created through the various communications in services and is the outcome of value co-creation interactions of the service consumption process.

This study aims to explain the impact of the Beijing Olympic Games 2008 on China's image in the international TV media. It applies agenda-setting theory to analyse foreign TV coverage of the Olympics in nine countries. Using Rivenburgh's national image richness construct, it attempts to make sense of the coverage before and after Beijing 2008, particularly its impact on the image of the host country. The study concludes that the breadth and attribution of China's image remained relatively stable, that these factors did not improve China's national image directly but that indirectly they raised awareness of China in the international media and framed the host country's image more clearly.

The purpose of this paper is to explore and compare haze-related content between traditional and social media in China by applying agenda-setting theory and the extended parallel process model (EPPM). Specifically, this paper examines the correlation between the two forms of media in terms of the ranking of the attributes of haze (i.e. the EPPM components) and the interrelationships among the attributes.

Content analysis and semantic network analysis were employed to address the research aims.

The results revealed that more than half of the total messages on both types of media reflected the EPPM components, either threat or efficacy information. However, the imbalance between the threat and efficacy information was more prominent in the haze-related content presented in the People’s Daily than it was on Weibo. In addition, the results from a Spearman’s rank-order correlation and a quadratic assignment procedure (QAP) indicated that there was no significant correlation between the People’s Daily and Weibo in terms of the rankings of the attributes of haze (i.e. the EPPM components) or the interrelationships among the attributes.

This study is the first to apply a theoretical approach to examine and compare the nature of haze-related messages on traditional and social media.

This paper aims to provide an in-depth evaluation of how German and Austrian utilities use Facebook to engage stakeholders, including a look at the objectives pursued with the use of Facebook, addressed stakeholders as well as the provided information. German and Austrian utility companies are confronted with serious changes in the European energy sector. In this context, stakeholder theory emphasises the importance for utility companies to actively manage the relationships with the relevant stakeholders. Nowadays, a considerable number of these stakeholders might be addressed by using Facebook.

The quantitative study includes 88 German and Austrian utility companies.

Research findings indicate that Facebook is a common instrument in the German and Austrian energy sectors. It seems that so far, no real stakeholder dialogue has been achieved. Moreover, issues which deeply affect a wide variety of citizens are not emphasised on most Facebook accounts. Therefore, so far, the majority of utilities is not using the full potential of Facebook.

By developing a process of agenda-setting driven by social media, the paper contributes to the existing literature and gives practical implications for public and private entities in the energy sector.

This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept.

Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region.

This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers.

Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market.

This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.

This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure (SD).

The authors rely on media agenda-setting theory, agency theory and a panel data set of 52 UAE non-financial listed firms from 2009 to 2016. Multivariate regressions examine the effect of media coverage and negative media tone on SD and examine the moderation of INEDs on the effect of negative media tone on SD while controlling for firm size, board size, board meeting frequency, firm profitability and leverage.

The results show that negative media tone has a negative effect on SD, and there is no association between media coverage and SD. The results show that INEDs are negatively associated with SD and have a negative moderating effect on the negative media tone–SD relationship. INEDs follow a conservative approach, encouraging less SD when their firms face negative media tone.

The authors measured media coverage and negative media tone by the number of news articles. In the robustness test, they use media tone score. They measured SD using an index that captures firm strategy dimensions. Though these measures are inherently subjective, they were used to measure variation in media coverage, media tone and SD across listed UAE non-financial firms. Mitigation of subjectivity was achieved through rigorous cross-checking measurements.

Findings assist UAE policymakers and the international business community with insights related to articulation of media to SD and INEDs’ role in moderating the effect of media on SD.

To the authors’ knowledge, this is the first study that combines media agenda-setting theory with agency theory and SD in an emerging market economy (the UAE). The study is also among the few studies that illustrate the possible role of INEDs under different media tones in emerging markets.

The purpose of this paper is to examine the moderating effect of media pressure on external directors in relation to disclosure of information on corporate social responsibility (CSR).

The paper adopts a multilevel approach, integrating the institutional, organisational and individual levels of analysis in a whole model that explains corporate transparency. The paper uses a sample composed of 98 non-financial listed Spanish companies for the period 2004-2010,

The results show heterogeneity between external board members. Proprietary directors, representing shareholders, tend to promote adoption of the Global Reporting Initiative guidelines in order to increase value for shareholders. On the contrary, independent directors are risk adverse in relation to the effect that CSR information disclosure could have on their professional reputations.

The sample could be improved, including companies from different countries and more years for the analysis, since the period studied comprises a particular economic setting (2008-2010), a global financial crisis.

Although these results from the Spanish context, the authors recommend that regulatory bodies incorporate provisions into good governance codes that guarantee the existence of quality and comparable CSR information that favours stakeholders’ decision taking.

The image that society has about a company comes from the opinions created from the mass media. The arguments proposed by agenda-setting theory can be managed by companies as a strategic mechanism to respond to society expectations. At present, two of the most studied aspects are the ethical and sustainable behaviours of organisations. These aspects are related to the characteristics of boards of directors, especially to external directors. Independent directors may disagree with disclosing information about CSR practices because they fear that this information would affect their professional reputations, since they are not specialised in these topics. However, proprietary directors favour the disclosure of this information in an attempt to reduce the cost of capital and risk perceived by investors, especially in more sustainable companies.

This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual report social and environmental disclosures over the period, and whether such disclosures can be explained by the concepts of a social contract and legitimacy theory. This research is also motivated by the opportunity to compare and contrast results with those of Guthrie and Parker, in whose study the social and environmental disclosures made by BHP Ltd were also the focus of analysis. In testing the relationship between community concern for particular social and environmental issues (as measured by the extent of media attention), and BHP’s annual report disclosures on the same issues, significant positive correlations were obtained for the general themes of environment and human resources as well as for various sub‐issues within these, and other, themes. Additional testing also supported the view that management release positive social and environmental information in response to unfavourable media attention. Such results lend support to legitimation motives for a company’s social and environmental disclosures. A trend in providing greater social and environmental information in the annual report of BHP in recent years, and its variable pattern, was also evidenced.

This study aims to comprehend luxury brands' corporate social responsibility (CSR) strategies. In addition to facing a demand for new CSR strategies (consumer-centric CSR), changes in CSR discourse among luxury brands are observed. This study examines how CSR-related and luxury-related agendas relate in the news media, especially concerning the difference between traditional and new luxury brands.

A total of 117,171 fashion-related news articles were collected from January 2016 to December 2020. The word2vec method was used to determine the relationship between CSR and luxury agendas.

The results indicate that company-centric CSR is more prominent with traditional luxury brands, while consumer-centric CSR is more relevant for new luxury brands. In addition, specific CSR attributes and luxury-related attributes are associated with media discourse, which means that CSR and luxury are compatible.

Studies on CSR in the luxury industry are not extensive in the literature. This study addresses this gap through a unique framework that combines agenda-setting theory and existing CSR literature and applies them to the luxury industry. Specifically, this study captures the development of each construct (company-centric CSR to consumer-centric CSR and traditional luxury to new luxury) and identifies the specific relationships between them. This result provides a novel view of the luxury industry indicating that it has evolved to encompass CSR-related values. The empirical results also offer practical implications for luxury marketing.