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This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Quality management (QM) can support organisations in contributing to sustainable development. As a result of an expanding focus from customers towards stakeholders within QM, the perspectives to consider multiply. Understanding how practices and tools for process management are specifically affected by this increase in perspectives is key to creating the right conditions for improvement initiatives that support sustainable development.

This paper constructs a typology wherein the use of process management practices and tools is described in nine distinguished system contexts. Inductive discrimination is used to differentiate the system contexts and different use cases for process practices and tools.

Using the system of systems grid (SOSG), mainstream business process management (BPM) practices are positioned in a simple unitary context, whilst sustainability challenges also involve more complex contexts. Addressing these challenges requires integrating new tools and methods from paradigms outside of traditional functionalist business process management practices.

This paper highlights the necessity to consider system contexts when developing feasible practices and tools for effective process management.

Practical implications are that quality practitioners aiming to exploit the potential in process management to support sustainability get support for planning and conducting process improvement initiatives aiming to consider several stakeholder perspectives.

This paper presents a new typology for understanding the context of QM process initiatives and BPM in light of a contemporary sustainability focus.

This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG).

This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives.

The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality.

This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).

While implementing green innovation-driven strategies when facing growing grim environmental problems and the realistic demands of achieving high-quality development is increasingly urgent, changing abruptly is inevitably detrimental to the smooth functioning of social and economic development. Restrained by resources, innovation-driven strategy is a huge strategy for an organization to shift from traditional technological innovation to green innovation. Supports and implementation in green technology investment would necessarily crowd out other business investment and lead to reduction of innovation outputs and mount of financial uncertainty. Under the guidance of harmonious balance, the equilibrium allocation between green research and non-green counterpart is badly needed to be addressed for decision-makers inside and outside the organizations. The differentiated inputs of them would lead to different effects on organizational performance in practice.

The authors first conducted a Hausman test on green research intensity (GRI) and innovation performance, economic performance, social performance, and environmental performance, respectively. Adopting the fixed effects model for estimation seems accurate, if there is no significant heteroscedasticity shown in the BP test. The authors then adopted the least square dummy variable method to handle individual heterogeneity (Xia et al., 2020). After controlling the industry effect and time effect simultaneously, the results were consistent with that of fixed effects model, thereby eliminating the impact of heteroscedasticity.

The authors construct a multi-dimensional performance system—innovation performance, economic performance, social performance, and environmental performance—to probe into the influence of GRI from the resource-based view and allocation theory. Different performance does not benefit equally from increasing the intensity of green research. Performance increase may squeeze out the quantity of total innovation but can compensate quality for knowledge spillovers of green technology. The organization's growth and long-term value may be beneficial from the increase, but not the short-term financial performance. While the relationship between GRI and social performance has the characteristic of reverse U-curve, there has to be some scale of green research to gain considerable and nonlinear environmental performance. Low level of green research may increase pollution until green research has cross over the inflection point. These relationships are intensely moderated by the environmental regulation.

Because of the focus of this study is on the organizational performance of green research, the analysis comes with some limitations that should be addressed in future research. Data were inter-professional, with large enterprises and small businesses innovating green technology at the same time. Though the hypotheses presented here were grounded in existing theoretical rationale, the generality of this study cannot be assumed. Multi-performance of green activities in small- and medium-sized businesses should be further explored. Additionally, concrete index of the corresponding evaluation system constructed here contribute more to practical activities of green innovation. Refinement of synergy performance index is the task for future work. Further, grounded in Chinese context, the authors' results could be compared with other scenario with institutional heterogeneity to provide detailed evidences for institutional theory. Future studies could also move forward to longitudinal case study to delicately investigate the performance differentiation of green research when in different development stage.

First, what and how the authors do is novel as the authors use listed Chinese manufacturing companies to probe into the complex relationship between GRI and multiple performance rather than discussing the performance of green innovation input from a single perspective merely. Second, the authors systematically define the performance as economic performance, environmental performance, social performance and innovation performance in depth, which consider adequately the tangible and intangible value as well as internal and external benefits of green research. And finally, in the context of environmental regulation, the study discusses the differentiation of the increase of green research intensity from the perspective of resource constraints, providing reference for optimizing the resource allocation in green and non-green research and solving the decoupling between earnest social appeal and sluggish or reluctant green behaviors.

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The most common reaction to an acute physical illness is anxiety, which may be followed by depression. In patients with chronic diseases, the prevalence of anxiety disorders and depression is almost twice as high as in other diseases. This study aims to extract prominent components in the design of treatment spaces on reducing hospitalized patients’ depression from both experts and patients/users’ point of views. A final model is also presented based on the findings.

This research used an exploratory mixed method. The effective components were extracted through the administration of two Likert-scale researcher-made questionnaires in two phases. Q factor analysis was conducted to reach the components. A total of 205 patients were admitted to Namazi Hospital in Shiraz, and 20 architecture and psychology experts participated in the survey. Final modeling of the data was done through path analysis.

Six factors were found to be effective by experts in reducing depression in therapeutic spaces: nature-oriented space, targeted social space, diverse space, visual comfort, logical process and safe space. On the part of patients, seven components were deemed to be effective: visual perception, naturalism, functionalism, physical security, logical process, psychological safety and diversity. Also, four main cycles were extracted from the final model with the direct effect of diversity and the other five cycles were mediated by naturalism.

A total of 15 interviews with architects and psychologists, who were available at the time of the study, were conducted in January 2018. The only general question during interviews was “In your opinion, what factors are effective in reducing the level of depression of patients in the design of treatment spaces?” This may have limited the range of factors that could be surveyed in the study. After collecting the effective factors from the aforementioned expert’s points of view, the questionnaire of experts was designed (Appendix). The expert questionnaires were distributed and edited in two stages in January 2019 among 20 architect experts who were available at the time of the study. The one-year interval between designing and administering the questionnaires occurred because of the limitations posed by the COVID-19 pandemic situation. However, the interval did not pose methodological obstacles for the study.

Evidence-based investigation of the effectiveness of proper design components of therapeutic spaces in reducing the symptoms of patients with chronic secondary depression has received little attention in the literature. Using a “conceptual model,” the present study brought the issue into its focus so as to find effective components in the design of treatment spaces that can alleviate depression symptoms in chronically hospitalized patients.

Much of the current literature on integrating sustainability into HEIs is focussed on why HEIs should embrace sustainable development (SD) and what is still missing or hindering work and the integration of efforts. There is much less exploration of how SD has been interpreted at the individual HEI level and action taken as a result. This case study reflects on important elements of the journey Nottingham Trent University (NTU) in the UK has taken to integrate sustainability, focussing on key decisions and activity in 2009/10. In highlighting this, the authors seek to empower those looking to support and/or lead the embedding of Education for Sustainable Development (ESD), separately or as part of an integrated effort, in their own institution. Today in 2019, NTU is a global leader in integrating ESD as part of a wider SD agenda. The work which this paper presents, to understand and establish a baseline of key elements of NTU's existing ESD activity and systems, was an important turning point. Activities undertaken to review and assess “where are we now?”, primarily through an institution-wide survey in 2009/10, led to important insights and supported dialogue, as well as the connection and underpinning of core administrative elements of the NTU SD framework and systems. Further recommendations are given in the final section of this paper on other drivers that can help to embed ESD within an HEI.

Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

Background: Democratic societies thrive when citizens actively and critically engage with new ideas, developments and claims to truth. Not only can such practices result in more effective choice-making, but they can also lead to widespread support for progressive beliefs, such as social justice. Yet with western societies in the midst of environmental, social and political crises, it seems more pertinent than ever that citizens become “ideas-informed”.

Methods: Drawing on a survey of 1,000 voting age citizens in England, this paper aims to provide insight into the following: (1) the current “state of the nation” in terms of whether, and how, individuals keep themselves up to date with regards to new ideas, developments and claims to truth; (2) the impact of staying up to date on beliefs such as social justice; (3) the factors influencing people’s propensity to stay up to date, their support for value-related statements, as well as the strength of these influencing factors; and (4) clues as to how the extant “state of the nation” might be improved.

Results: Our findings indicate that many people do keep up to date, do so in a variety of ways, and also engage with ideas as mature critical consumers. There is also strong importance attached by most respondents to the values one would hope to see in a progressive and scientifically literate society. Yet, as we illustrate with our structural equation model, there are a number of problematic network and educational related factors which affect: (1) whether and how people stay up to date; and (2) the importance people ascribe to certain social values, irrespective of whether they stay up to date or not.

Conclusions: Suggestions for the types of social intervention that might foster “ideas-informed” democracies (such as improved dialogue) are presented, along with future research in this area.