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This paper aims to reflect on the future of critical perspectives on international business (cpoib) by considering some key developments in the international business (IB) context since the Journal’s launch in 2005. The Journal’s mission and scope is refreshed in light of these developments. Changes to the editorial team and editorial advisory board are also announced.

A review of some of the key developments in the IB context provides the background and justification for a revised editorial mission and scope.

Given changes in the IB environment, the need for a journal that takes a critically reflexive view on the activities of IB and issues of relevance to IB is found to be of increasing importance. This finding underlines the need for scholars to undertake empirical and conceptual studies that adopt critical perspectives to identify IB practices that are detrimental to stakeholders broadly defined and to offer alternatives.

This is the first effort to reassess and renew cpoib’s mission and scope in the light of the changes in the IB context since the Journal’s launch in 2005.

This study aims to answer the question: What dynamic capabilities do diverse humanitarian organizations have?

We examine this question through the lens of dynamic capabilities with sensing, seizing and reconfiguring capacities. The research team interviewed 15 individuals from 12 humanitarian organizations that had (a) different geographic scopes (global versus local) and (b) different missions (emergency response versus long-term development aid). We also gathered data from secondary sources, including standard operating procedures, company websites, and news databases (Factiva, Reuters and Bloomberg).

The findings identify the operational and dynamic capabilities of global and local humanitarian organizations while distinguishing between their mission to provide long-term development aid or emergency relief. (1) The global organizations, with their beneficiary responsiveness, reconfigured their sensing and seizing capacities throughout the COVID-19 pandemic by pivoting quickly to local procurement or regional supply chains. The long-term development organizations pivoted to multi-year supplier agreements with fixed pricing to counter price uncertainty and accessed social capital with government bodies. In contrast, emergency response organizations developed end-to-end supply chain visibility to sense changes in supply and demand. (2) Local humanitarian organizations developed the capacity to sense demand and supply changes to reconfigure based on their experiential learning working with the local community. The long-term-development local organizations used un-owned and scalable relief infrastructure to seize opportunities to rebuild affected areas. In contrast, emergency response organizations developed their capacity to seize opportunities to provide aid stemming from their decentralized decision-making, a lack of structured procedures, and the authority for increased expenditure.

We propose a theoretical framework to identify humanitarian organizations' operational and dynamic capabilities, distinguishing between global and local organizations and their emergency response and long-term aid missions.

Nonprofit organizations (NPOs) increasingly view social entrepreneurship as means to expand their mission scope while simultaneously diversifying revenue streams and strengthening financial foundations. However, the pursuit of social entrepreneurial ventures often incites a tug-of-war phenomenon between the deep-rooted social welfare logic of the parent NPO and a newly evolving commercial logic at the subsidiary social enterprise (SSE). The present study seeks to understand how NPOs navigate such logic conflicts as they strive to become more entrepreneurial. Based upon case studies of two NPOs, we found divergence in organizational identity, legitimacy, and mission/vision between parent nonprofits and their SSEs as they struggled with a defining question: Are we a program or are we a business? Our research indicates that organizations reconcile such cognitive dissonance through four distinct processes: connecting, variegating, separating, and augmenting social welfare and commercial logic spheres. We, thus, contribute to the social entrepreneurship and nonprofit management literatures by illustrating ways in which noncommercial organizations may address issues of logic divergence when engaging in revenue-generating commercial activities.

The growth in social and environmental reports is followed by a growth in reports including an assurance statement done by an outsider to the company. The aim of this paper is to study the implementation by companies of a third party assurance provision to their sustainability reports.

The author examined the practices of French companies as far as verification of sustainability information is concerned and opted for an exploratory study. The study analyses the assurance statement of French CAC 40 listed companies publishing a sustainability report verified by a third party. It also analyses semi‐structured interviews conducted with sustainability managers and assurance providers.

The paper provides an insight of how assurance reports are stated and it seems that they lack precision and explanation. The interest for companies to engage in the assurance of their sustainability information is to manage their sustainable development policy and to progress in reporting their sustainability information. Moreover, the aim of sustainability verification is to assure users of the accountability and reliability of the disclosed information. The sustainability assurance engagement is mainly a quest for legitimacy.

The sample of semi‐structured interviews could be enlarged and other important actors such as shareholders or non‐financial rating agencies interviewed. Further research could be conducted at an international level, thus allowing embracing institutional contexts for each country.

This paper contributes to the emerging literature about sustainability assurance practices and could be of interest to managers and auditors to improve the assurance practices of social and environmental reporting.

The purpose of this paper is to determine how academic library mission statements are related to their parent institution mission statements.

Using a random sample of the US colleges and universities, library and their respective college or university mission statements were compared using discourse analysis.

This study shows a very weak link between college or university mission statements and library mission statements in the majority of cases.

This paper opens a discussion of the value and purpose of library mission statements with the context of parent institution mission statements.

The purpose of this paper is to analyze the World Anti-Doping Agency (WADA) through the theoretical framework of meta-organizations that focusses on organizations that are themselves made up of organizations.

The data are drawn from a unique case study based on interviews with WADA experts and documentary analysis.

The authors analyzed WADA through the organizational and strategic dimensions of meta-organizations, which are themselves each defined by two criteria: the mission and scope of the organization vs the hierarchical stratification and decision-making process. The findings suggest that the WADA can be examined through the lens of meta-organizational theory. The criterion of consensus in the decision-making process has already been put forward by scholars, but it needs to be nuanced in the study since it is not the only process used by WADA in its decision-making.

The paper enhances the understanding of a specific international sports organization at the heart of current major sports issues and enriches the literature on meta-organizational theory, which is a relatively recent development. A next step is a longitudinal study, focussing on the decision-making process and the evolution of a meta-organization over time.

While the meta-organization has been considered recently in the management literature, this paper seeks to advance the discussion by linking it to the international sports field to gain more insight into its complexity.

The purpose of this paper is to understand the alignment of assessment processes in libraries and develop a conceptual model of aligning library performance assessment for effective reporting of library value and performance to stakeholders.

The paper reviews of library performance assessment literature and current practice research to identify the need and value of aligned performance assessment processes for libraries, the primary contributing alignment factors affecting the library assessment process, and potential benefits of improved alignment of the assessment process for libraries.

Libraries can improve the reporting and value of their assessment processes by improving the alignment of their assessment processes in two ways: internally through the use of consistent and innovative processes, metrics, and culture within the library and externally by embracing the alignment factors of the library's service environment. The library must develop more effective assessment alignment processes by progressively elevating the alignment of the library's assessment processes from internal non‐alignment of assessment to the total alignment of assessment to the library’ service environment and the dynamic environmental factors driving today's libraries.

Increasing the alignment of a library's assessment processes can improve the efficiency of assessment processes, the effectiveness of the results of the assessment processes, and the library stakeholder's appreciation and understanding of the results of the assessment processes.

Provides a conceptual model applicable to all types of libraries to increase the alignment of assessment and the library's ability to report value and impact.

Points out that selecting a new general ledger system can be a very difficult undertaking in today’s environment because of the variety of hardware platforms and choices of software products. Based on the composite experiences of several companies, provides an organized approach to evaluating and selecting a new general ledger system, including a sample general ledger software evaluation instrument.