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Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting.

This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations.

The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts.

This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective.

This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.

The purpose of this paper is to explore an alternative strategy to decrease disadvantaging gender binarism and cis-normativity in an organisational context by including trans* and gender diverse (TGD) employee voices through the development of a safe and brave space (S&BS).

This conceptual paper discusses the potential construction of S&BS and the possible integration as well as requirements of it into an organisational environment. The elaborated theoretical underpinning of a queering approach is used to build the foundation and the design of a potential successful implementation.

Current diversity management strategies are repeatedly reported as inadequate to tackle the issue of gender binarism and cis-normativity or even to reinforce them via various strategies. The integration of S&BS could offer cis as well as TGD people an opportunity to participate in the development of organisational structures and managerial decision-making within a democratic and empowering environment. Managing gender with the support of TGD employees may increase inclusion, equity and diversity of gender in management and organisation.

Although much of the management and organisational literature accepts the concept of gender binarism and cis-normativity, the integration of TGD employee voices through the adaptation of S&BS from an educational context into organisational management has not been explored.

The purpose of this paper is to establish reciprocity among socio-location attributes while underlining the additional users’ privacy implications on social media (SM).

Digital identity theories, social software engineering theory and the Privacy Safeguard (PriS) methodology were considered while reviewing 32 papers for identifying users’ SM attributes. After proposing interrelations among socio-location attributes, the PriS method was used to match social aspects of privacy in designing case studies to illustrate the associations through potential users’ privacy implications.

Eighteen users’ SM attributes were collected and correlated to the Face, Frame, Activity, Time and Stage (FFrATS) 4 W (socio-location attributes), which provoke further privacy implications due to the notions of self-determination and self-disclosure on SM. The authors draw on the PriS methodology to address privacy’s multidimensionality while creating case studies to examine privacy issues arising due to socio-location attribute disclosure and users’ trajectories and normativity lines.

Supplementary case studies and research are needed to enable the design of a socio-spatially and privacy-aware designing methodology.

Designing proper methodologies and techniques to address users’ privacy implications deriving from socio-location attributes can provide designers with a technical solution to SM platforms.

Socio-location attribute disclosure constructs representative SM profiles; however, the revelation of attributes and their interrelations create additional privacy implications for SM users.

Deepening the understanding of disclosing socio-location attributes on SM while bridging the socio-technical gap will provide the necessary background for proposing technical solutions to protecting users’ privacy.

In online digital spaces, the public/private distinction is challenged in many different ways. The purpose of this paper is to show that the normative order of the internet is a suitable lens through which the complex relationship of private and public norms and their impact on communication spheres and today’s and tomorrow’s dynamic public can be understood.

Habermas’ conception of the public sphere provides us with the ideal starting point for our normative analysis of German court cases concerning the application of public law in privately-owned online communication spaces. The normative analysis allows us to pose an important theoretical question regarding the necessity and circumstances of a codification of a (private) online order.

This research paper shows that a reconsideration of the Kantian theory enables the transcendental constitution of normativity – and of new publics, is necessary because normativity that learns from its environment can no longer be described by referring to traditional categories of, and criteria for, subjectivity. The research paper shows that the normative order of the internet is based on and produces a liquefied system characterized by self-learning normativity.

This paper offers a unique perspective on the norm building process in privately-owned online communication spaces and poses an important theoretical question that helps to better understand the emerging normative orders, the shift in our view on “publics” and offers a useful analytical tool for a better explain, predict and legitimize the creation of new order-internal norms.

Notes that people use self‐presentation strategies to enhance their self‐image, and in doing so, they rely on norms. Raises the question of the desirability and feasibility of giving training to individuals in normative self‐presentation, where the idea is to teach the trainees to refer to judgment norms when responding in formal evaluation situations (like job interviews). Three judgment norms are used as illustration: internality, self‐sufficiency, and individual anchoring. The materials for training in these three norms are tested using the methods and techniques of the socionormative approach, and briefly presented. The ethical implications of this type of training are discussed.

This paper aims to illustrate how graphic novel adaptations can engage adolescents in conversations about gender and society, particularly when adaptations are weighed against messaging found in a student’s everyday life such as religiously motivated gender normativity.

This paper is based on quantitative and qualitative analyzes of the interview, think-aloud and survey data collected from 15 adolescents who self-identified as Modern Orthodox Jewish women. Texts used for think-aloud were three graphic novel adaptations that critically adapted potentially misogynistic readings and interpretations of religious Jewish texts such as the Bible.

Epistemic network analysis and constructivist grounded theory show that visual elements found in each adaptation can spark deeply personal reflections on topics that are often explicitly or implicitly suppressed by social norms such as gender normativity in Jewish texts and practices.

This paper is timely and contributes to understanding the apparent cultural clash between religious conservativism and movements for social change, using the graphic novel to mediate between them.

The objective of this study is to provide insights into insiders' perspectives on environmental accounting disclosures, which is relatively under-investigated. Based on insights from key managers, we provide information on company decisions and practices related to the data disclosed in annual reports. More specifically, we explore how regulation guidance affects and shapes disclosure strategies.

Drawing on the normativity framework, our research design involves a multiple-case study focusing on eight French listed firms in sensitive industries. We primarily build our investigation on the analysis of annual reports. Semi-structured interviews with 20 key managers belonging to these same firms provide interpretative explanations of the disclosed (and un-disclosed) figures.

Our main findings show that the disclosure of environmental accounting information (EAI) is still in its infancy. Weak definitions and poor guidance in regulations explain the limitations in disclosure and induce interpretative strategies depending on the type of data to be disclosed in the companies' annual reports. We document that separate logics drive environmental expenditure and environmental liability disclosures in many respects.

This study should be useful for regulators because environmental accounting standards are currently subject to change and helpful for users because of the careful consideration of disclosures.

Our research is timely and adds to the growing body of research on regulation. We document how a common regulation may lead to interpretative strategies by different actors and networks of actors, thereby contributing to shaping EAI norms.

The purpose of this paper is to apply a philosophical framework in order to come to a life‐world oriented understanding of an enterprise resource planning (ERP) system for evaluating system success. To do so, according to Dooyeweerd's theory of aspects, a multi‐aspectual understanding is derived based on end‐user's everyday experience of the system.

Through a qualitative case study, data are gathered based on 17 semi‐structured interviews. The company within which this study was conducted is an Iranian manufacturer which fully implemented a SAP R/3 system about four years ago. In order to analyze text data, an interpretive text analysis is conducted.

According to the results, among all 15 aspects and from end users’ point of view, the qualifying aspects are analytical, pistic, economic and formative, which means that the other aspects are ignored or repressed throughout the organization. All these qualifying aspects include both positive and negative norms but for three of them (analytical, economic and formative) the positive norms are dominant. Regarding the pistic aspect, even though it includes strong positive norms, they are not dominant compared to negative norms. Synthesizing results show that according to “Meeting objectives”, “User satisfaction” and “Emancipation” as general norms, ERP success, in order to be completely realized, requires each general norm to be considered as a multi‐aspectual criterion.

First, the management team has to concentrate not only on economic and formative objectives but also on the other aspectual objectives which are more qualitative and intangible. Each aspectual objective requires its own specific methods and data to be measured, therefore the management team must provide supportive conditions so that multiple measurement systems are allowed to be implemented. Second, through new long‐term plans, budgets and training courses, already ignored aspects such as psychic, lingual, social, aesthetic, juridical and ethical must be more focused in order to bring to them more visibility and recognition throughout the organization. Third, In order to increase the positive norms for all aspects, holding periodical workshops and training courses is helpful. In addition, implementing reward systems can be a complementary action in order to improve positive norms.

The paper shows that evaluating ERP success according to end users’ point of view brings more visibility to some issues which are usually ignored or missed by quantitative or uni‐aspectual approaches. Furthermore, utilizing Dooyeweerd's framework as a life‐oriented philosophy for evaluating ERP success is a novel work, which may lead to a kind of development and enrichment in the ERP success literature.

The purpose of this paper is to explore the methodological implications of queering organizational research. The author examines three related questions: what does queering organizational research entail?; how have organizational scholars queered research to date?; and how does queering organizational research and methodologies advance our understandings of organizing processes?

The paper begins with an overview of queer theory, which is followed by a review of the ways in which organizational research and methodologies have been and can be queered. The paper concludes with a discussion of the value of queering organizational research and methodologies and offers research questions that can guide future research that draws from queer theory.

The author claims that methodologies are queered through a researcher’s commitment to enacting the philosophical assumptions of queer theory in a research project. Much of the value of queering methodologies lies in its disruption and critique of conventional research practices, while enabling us to explore new ways of understanding organizational life.

Queer theory is still nascent but growing in organizational research. To date, there has been little consideration of the methodological implications of queering organizational research. This paper discusses these implications and can thus guide future research that is informed by queer theory.

The phenomenon of wicked problems is inextricably associated with a design process, especially participatory design. The management of wicked problems in participatory design, however, remains largely unexplored. The purpose of this paper is to explore the use of the choosing by advantages (CBA) decision system to manage wicked problems in participatory design.

Two case studies, involving the application of CBA to make typical participatory design decisions, are evaluated to establish how responsively the CBA decision system operates in the midst of wicked problems in participatory design.

Findings point to the exploitability of some elements and attributes of the CBA process to manage wicked problems in participatory design, to some extent. The observed collaborative attributes of CBA is particularly helpful and play a key role in mitigating the adverse effects of wicked problems on collaboration in this regard.

The recommendation of the paper is the incorporation of CBA in the development of stakeholder involvement frameworks for a design process.

This paper contributes to knowledge on relying on elements and the attributes of a decision-making system, such as CBA, to manage stakeholder involvement in the design process, particularly focussing on wicked problems. The CBA decision system still remains emergent regarding its application and research in the AEC industry.