Search results

This paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility (CSR) reports.

Analysis of the features, content and language of CSR reports published by listed companies in the region, to classify the genres of these reports and infer results about ways of companies’ interaction with newly institutionalized genre.

Three distinct genres are identified: “sustainability reports genre,” “professional CSR report genre” and “light CSR report genre.” When companies interact with institutionally diffused genres, they either adopt them and re-enforce their distinctiveness, mix them with elements from other genres so their distinctiveness will be diluted, or produce the old and established genres under the new name so the new genre will lose its distinctiveness.

The proposed classification of CSR report genres and ways of companies’ interaction with new genres are original and open new horizons for research in social and environmental accounting and corporate communication fields.

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them.

The study is informed by a discursive institutionalism theoretical framework that incorporates concepts such as multiple institutional logics, hybridity in social practice and interpretive role of social agents. Its empirical findings are built on seven interviews with officials involved in the practice to explore their perception of sustainability reports.

Sustainability reporting is not understood and perceived in the same way among reporting companies in the Middle East. The difference in perception is linked to the scope of operations of the company, whether it is global or local. The results provide evidence supporting the theoretical framework. Different institutional logics are identified that interact at the structure level to influence sustainability reporting practice, and companies act at the agency level by selecting from the institutional influences what match their interests and priorities. Consequently, the practice itself will be hybrid and will include various ways and forms of reporting.

The study contributes to knowledge about how global business practices are adopted by companies in the developing countries.

The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world.

The current practices of halal regulation and certification and literature on Islamic ethics were reviewed, to identify a practical approach for Islamic business ethics.

Islam allows and accepts different levels of ethical commitment. A multi‐level Islamic ethics framework and a multi‐level halal certification approach are proposed to facilitate the implementation of Islamic business ethics in a relative context. Two major developments can enrich halal business practices: harmonization of global standards and governance structure, and integrating responsibility and ethical issues in halal standards.

The proposed framework and developments can enrich halal regulation and certification practice.

The paper emphasizes the importance of flexibility and adaptability in Islamic business ethics implementation, and proposes a new framework and approach to apply Islamic business ethics.

The purpose of this paper is to provide an overview of the special issue on practical wisdom for management from the Islamic traditions.

The guest editorial introduces the papers in this special issue, focusing on practical wisdom for management from the Islamic tradition.

Using multiple levels of analysis as well as both academic and practitioner‐oriented perspectives, this special issue demonstrates that the Islamic tradition offers valuable practical wisdom insights in multiple areas including leadership, human resource management, action learning, knowledge transfer and business ethics.

This issue represents the first exploratory contribution to the research on practical wisdom from the Islamic tradition, opening a new focus of research and contributing to management development.