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This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

As of December 2022, there were 119,000 gas stations, 10,800 gas stations and 4,488,000 charging piles nationwide, while the number of vehicles reached 312 million, including 11.49 million new energy vehicles. The imbalance between transportation energy supply and energy replenishment demand leads to crowded queues of vehicles at some stations and idle resources in others. How to reduce the phenomenon of large queues and improve the utilization rate of idle resources is the key to alleviating the imbalance between supply and demand.

Therefore, from the perspective of spatio-temporal equilibrium of urban transportation energy supply stations, multi-energy supply station cooperation is established in view of the phenomenon of large spatio-temporal differences among different energy supply stations, and corresponding inducing strategies are adopted for energy supplement vehicles in the road network, so that part of queued users go to energy supply stations with fewer vehicles, so as to balance the supply and demand of transportation energy in the region. On this basis, the income distribution of urban transportation energy supply station is discussed.

The total revenue after the cooperation was 13,095, an increase of 22.9%. Secondly, in terms of distribution rationality, three impact factors are selected and Shapley correction value is used to distribute the total income. Compared with independent operation, both sites have a certain degree of increase.

Traffic congestion at energy supply stations is closely related to the number, location and number of vehicles at energy supply stations. Therefore, using a cooperative approach of energy trading cannot solve the queuing problem. In addition, there are a few research results on the equalization of energy supply station services considering time-of-use pricing. However, these studies do not consider the vehicular grooming at congested stations. As far as the authors know, there are no relevant research results in the research on the service equilibrium of energy supply stations based on cooperative games.

This paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry.

Using both qualitative and quantitative methodologies, the authors first map the stakeholder accountabilities (qualitative) of foreign oil and gas companies and second, the authors seek to demonstrate quantitatively – through structural break tests and publicly available sustainability reports – whether these companies have accounted for their environmental and social impacts both to Iraqi people and to the global community.

The authors find that the Western democratic values embedded in stakeholder theory, in terms of sustainability, do not hold the same meaning in cultural contexts where conceptions and application of Western democratic values are deeply problematic. This paper identifies a crucial problem in the global oil supply chain and problematises the application of traditional theoretical approaches in the context of the Iraqi oil and gas industry.

Implications of this study include the refocus of attention onto the local and global environmental impacts of the Iraqi oil and gas industry by foreign direct investments. Such a refocus highlights the reasons and ways that decision makers should accommodate these less salient stakeholders.

The primary contribution is the critique of the lack of environmental accountability of foreign direct investment companies in the Iraqi oil and gas industry. The authors also make theoretical and methodological contributions via the problematisation of the cultural bias inherent in traditional stakeholder theories, and by introducing a quantitative method to evaluate the accountabilities of companies.

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.