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This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

The young members of Generation Z, who are hyperconnected and addicted to social media, are thought to be particularly sensitive to environmental and social concerns. This study aims to draw on a conceptual model that is based on the stimulus-organism-response paradigm. Exposure to sustainability content on social media is considered to be a stimulus that affects the development of sustainability advocacy among GenZers, who modify their lifestyles. Five hypotheses are developed and tested. The goal is to define the antecedents of sustainability advocacy.

A Web survey was distributed to 660 Italian members from Generation Z (aged between 14 and 25) to detect the frequencies of exposure to sustainability content on social media, sustainable habits, sustainable consumption behaviours and actions that are related to sustainability advocacy on social media. Correlation and multiple regression analyses were conducted to investigate the relationships between these factors.

The results show that exposure to sustainability content on social media affects both sustainable habits and sustainable consumption behaviour. These three factors influence the propensity to promote sustainability-related issues on social media and should, therefore, be considered to be antecedents of sustainability advocacy.

The study, which takes the social responsibilities of large companies into account, is conducive to understanding how brands can intervene in the soliciting processes of sustainability advocacy through social media to gain legitimacy and increase brand awareness.

This study is among the first to consider the use of social media for advocating sustainability among Generation Z, thus enriching academic research on this cohort.

The study investigates factors like media, tribal, religious and party politics' influence on Nigerias’ 2023 presidential election choice. It confirms dominant social media platforms and examines their influence on election polls, e-participation and political candidate choice. The main objectives of this study are to: investigate if tribal, religious and party politics affect the respondent’s choice of a presidential candidate, ascertain the respondent's most used social media platform for political engagement and determine how social media platforms influenced the election polls during the 2023 Nigerian presidential election.

A sample size of 384 registered voters was used to survey three states in Southeast Nigeria hinged on the technological acceptance model, the instrumentalist theory of ethnicity and the theory of reasoned action.

The study found that tribal politics did not influence political candidates during the 2023 Nigerian presidential election. However, religious and party politics influenced their choices as well as X (Twitter), found as the most used and most influential social media platform vital for enhancing participatory democracy and informing people at real-time.

The researchers experienced challenges such as ensuring that the respondents filled the questions appropriately to reduce the number of void questionnaires and a funding problem since they had yet to receive any grant to enhance the study.

The study commends improved Internet connectivity and accessibility among the citizens for increased political engagement on social media. It also recommends that the Nigerian government enforce the rule of law in politics to enable diverse tribes and religions to experience democratic e-participation and development without marginalisation or subjugation by incumbent power. The findings affirm that social media is apt in political communication during the 2023 presidential elections in Nigeria. The study is a contribution to knowledge, timely and original.

Since the end of 2016, “fake news” has had a clear meaning in the USA. After years of scholarship attempting to define “fake news” and where it fits among the larger schema of media hoaxing and deception, popular culture and even academic studies converged following the 2016 US presidential election to define “fake news” in drastically new ways. The paper aims to discuss these issues.

In light of the recent elections in the USA, many fear “fake news” that have gradually become a powerful and sinister force, both in the news media environment as well as in the fair and free elections. The scenario draws into questions how the general public interacts with such outlets, and to what extent and in which ways individual responsibility should govern the interactions with social media.

Fake news is a growing threat to democratic elections in the USA and other democracies by relentless targeting of hyper-partisan views, which play to the fears and prejudices of people, in order to influence their voting plans and their behavior.

Essentially, “fake news” is changing and even distorting how political campaigns are run, ultimately calling into question legitimacy of elections, elected officials and governments. Scholarship has increasingly confirmed social media as an enabler of “fake news,” and continues to project its potentially negative impact on democracy, furthering the already existing practices of partisan selective exposure, as well as heightening the need for individual responsibility.

Typhoons, storm surges and sea-level rise pose major risks to life and livelihoods in Southeast Asia and demand state-level action. However, the prominence and frequency of these symptomatic disasters often divert attention from underlying systemic and situational issues. The purpose of this paper is a normative and conceptual one. It makes the case for a grounded and disaggregated human security approach for decoding complex relationships of risk, power, politics, inequality and mistrust that underpin problems we seek to address.

This paper’s approach situates the emergence of the human security paradigm and its connections to human development, sustainable economic growth and rights-based protections in historical context. It then draws on observations across the region over a number of years combined with a review of relevant research to detail how the vulnerability and exposure to disaster of at-risk communities extend beyond random or natural events. Having established that a focus on the immediate characteristics of disaster limits our frames of reference and the utility of subsequent responses, it proceeds to analyse the political, environmental and economic drivers amplifying exposure to disaster in Southeast Asia.

The findings reveal that the vulnerability and insecurity experienced by at-risk communities are not wholly random or exclusively the result of natural, unavoidable events. Exposure to disasters is also shaped by various situational factors, including habitat loss, dispossession, displacement, marginalisation and limited opportunities. Incorporating a more holistic human security perspective can bring into focus the less visible forces and interests that amplify vulnerability to hazard risk for affected individuals and communities in the region.

This is an original paper that underscores the conceptual and methodological importance of a grounded and disaggregated human security approach to grasp the disaster-prone territories of risk in contemporary Southeast Asia and for advancing appropriate responses.

Based on social representation theory, this study aims to evaluate and analyze the similarities and differences between social representations of climate change held by people living in two territories, which have in common that they are exposed to coastal risks but have different socio-cultural contexts: on the one hand, Cartagena (Colombia) and on the other, Guadeloupe (French overseas department, France).

A double approach, both quantitative and qualitative, of social representation theory was adopted. The data collection was undertaken in two phases. First, the content and organization of social representation of climate change (SRCC) was examined with a quantitative study of 946 participants for both countries, followed by a qualitative study of 63 participants for both countries also.

The study finds unicity in the SRCC for the quantitative study. In contrast, the qualitative study highlights differences at the level of the institutional anchoring of the climate change phenomenon in these two different socioeconomic and political contexts.

These results are relevant for a reflection in terms of public policies for the prevention and management of collective natural risks, as well as for the promotion of ecological behavior adapted to political and ideological contexts.

The use of a multi-methodological approach (quantitative and qualitative) in the same research is valuable to confirm the importance of an in-depth study of the social representations of climate change because of the complexity of the phenomenon.

The purpose of the paper “Commerce, jobs and politics: the impact of the USA–China trade on USA domestic politics” is to examine the impact of Chinese trade with the USA to determine the consequences of the trade on manufacturing employment. The geographic and sectoral impacts of this trade are assessed. The conclusion is that the USA–China trade has affected political polarization in such a way as to affect electoral outcomes. Implications for policy are discussed in the paper.

The overall design is a focused case study in terms of its focus on the USA–China trade relations. There is also a statistical component due to the breakdown of the USA in economic commuting zones.

The major finding is that Chinese import penetration created substantial political polarization in the USA and that polarization affected electoral outcomes. Chinese import penetration also resulted in a shift of jobs from the eastern heartland to the coasts. Much of the transition was aided by the restructuring of jobs within firms from manufacturing to high-end services.

Perhaps, the biggest limitation concerns how general and durable the findings are. The authors establish that the first decade after Chinese entry into the World Trade Organization (WTO) (2001) was characterized by economic disruption in the USA labor market. Whether the economic effects will have a longer duration is not known.

One practical limitation is that it is difficult to know what policy actions to take on the basis of the research: trade policy, human capital (education) policy or place-based policies which aid particular regions.

The social implications in this paper are jobs and employment policy.

The author thinks this is very original work, though based on the work of several economists. But outside of a few articles, the author does not think much has appeared in political science journals.

This paper aims to shed light on the impact of personalized news media on the shared issue agenda that provides democracies with a set of topics that structure the public debate. The advent of personalized news media that use smart algorithms to tailor the news offer to the user challenges the established way of setting the agenda of such a common core of issues.

This paper tests the effects of personalized news use on perceived importance of these issues in the common core. In particular, the authors study whether personalized news use leads to a concentration at the top of the issue agenda or to a more diverse issue agenda with a long tail of topics.

Based on a cross-sectional survey of a representative population sample (n = 1,556), we find that personalized news use does not lead to a small common core in which few topics are discussed extensively, yet there is a relationship between personalized news use and a preference for less discussed topics. This is a result of a specific user profile of personalized news users: younger, more educated news users are more interested in topics at the fringes of the common core and also make more use of personalized news offers.

The results are discussed in the light of media diversity and recent advances in public sphere research.

This paper contributes to the ongoing debate about algorithmic news dissemination. While, currently, much attention is reserved for the role of platforms as information gatekeepers in relationship to the news media, maybe their ability to enable or hinder the audience in discovering and distributing news content is part of what really characterizes their influence on the market place of ideas.