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This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.

This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.

Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.

The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.

This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

This chapter contributes to deepening understandings of the diversity of young people’s political participation and the socio-political and cultural influences that shape the uptake of activism. Drawing on scholarly theorisation of ‘implicit activism’, it begins from the premise that forms of activism vary depending on the social values, culture, and politics of different societies. To unpack the relationships between socio-political and cultural contexts and different forms of activism, this study addresses the question: what kind of activism do Japanese citizenship teachers envisage for secondary school students? Interviews were conducted with 11 educators across Japan; data were thematically analysed, and findings suggest that Japanese citizenship teachers encourage implicit forms of activism. This includes students being encouraged to develop personal and political efficacy to participate in political structures and raise their voices. Teachers also aim to develop students’ critical thinking skills to analyse society, with a focus on decoding political messages in one’s daily life. In the Japanese social and cultural context, which favours cohesion rather than confrontation, the endorsement of philanthropic activism, such as making donations, is also evident. Findings indicate that implicit forms of activism are embedded in everyday life. The study offers fresh insights into less tangible forms of activism characterised by small acts that address social concerns and issues affecting people’s own lives and the lives of others. It is argued that such implicit activism should not be overlooked, for as with explicit activism, it is also centrally concerned with fostering change.

The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international business (IB), most research has focused on international terrorism, or terrorism generally. Consequently, there has been limited research examining how domestic or local based terrorism impacts foreign firms.

This is a conceptual paper.

Domestic terrorism is the most common form of terrorism in the world today and involves the state and non-state actors. Non-state domestic terrorism can be low intensity or high intensity. High intensity non-state-domestic terrorism typically involves regular and protracted political violence, along with inter-communal violence. This can expose MNEs to considerable operational, governance and legitimacy pressures.

The paper contributes to the gap in IB terrorism research with regards domestic or local based terrorism. Drawing on IB theory and critical terrorism research, the paper addresses the nature and impact of domestic terrorism within IB. The authors’ paper shows the operational, governance and legitimacy pressures of both state and non-state domestic terrorism for MNEs in host markets. While most IB scholars consider the threat of non-state terrorism for international firms, this study shows how domestic state terrorism benefits and constrains foreign firms.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The paper introduces the autoethnography as a healing and everyday resistance strategy for marginalized voices. The focus is to deliver the author’s own reflections on some key moments and experiences to stimulate the discussion on autoethnography as a critical instrument channeling one’s reflexivity in the higher education context.

The paper draws on a case study of Chinese academic professionals to inspire the discussion on the research and practical values of autoethnography. It also provides conceptual reflections on the political meaning and functions of autoethnography.

The paper highlights two key aspects of autoethnography in the higher education context. Firstly, it emphasizes the importance of autoethnography in navigating the personal political front. Secondly, it promotes the integration of autoethnography into the ordinary lives of overseas Chinese academic professionals for daily healing and resistance.

The paper explores political sensitivity as an important dimension of workplace ethnography. Recognizing political sensitivity avows autoethnography a political act and a research framework, through which the (auto)ethnographer examines his or her own principles for negotiating justice and interpreting the ownership of personal identity against the influx of politically-charged opinions from the surrounding.

Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting (PB) is a participatory tool with which citizens can influence public administration. PB is a democratic process that grants people real power over real money and it has spread around the world. This special issue explores the role of PB in the context of sustainable governance. In this editorial, the authors aim to approach PB as a form of sustainable governance.

In this editorial, the authors collaborate in the analysis of how PB is implicated in the public management of complex social, economic and ecological issues. The authors identify key dimensions of internal and external sustainability based on prior research. The authors approach these dimensions as an internal–external nexus of sustainable governance in which organizational and financial sustainability are the internal dimensions and socio-political and environmental sustainability are the external dimensions.

Even though PB can be seen as one tool for citizen participation, it has the potential to foster sustainability in multiple ways. PB, as a form of sustainable governance, requires a financially and administratively sustainable organizational process that results in the institutionalization of PB. It also includes thorough consideration of socio-political and environmental sustainability impacts of PB.

Academics are actively studying PB from various perspectives. However, most of this work has approached PB from the viewpoints of design and results of PB, and less is known about its institutional settings. PB has not yet been adequately studied in the context of sustainability, and there is a need to scrutinize PB as a form of sustainable governance.

This study aims to identify how the involvement of female university students in volunteer organisations is contributing to their self-empowerment in Bangladesh.

A cross-sectional study with a qualitative approach was conducted. A total of 20 in-depth interviews with female student volunteers, two focus group discussions with student members of the volunteer organisation and ten key informant interviews with academics, gender experts and high-level representatives of civil society organisations were conducted. The data were collected from eight purposively selected universities in Dhaka. The data were collected between 1 January 2023 and 23 March 2023.

The inter-organisational environment appears to be supportive and welcoming, despite the fact that some male colleagues belittle women with insulting comments. Female students are predominantly involved in public presentation activities and their advice is rarely considered. To reach a top position, they have to show more commitment than their male colleagues. Subjective prejudices discourage women from taking on positions of responsibility. Participation in voluntary organisations strengthens the self-confidence, critical thinking, networking and social capital of female students, making it easier for them to gain employment. These factors contribute to the empowerment of female students.

This study is an excellent empirical document that establishes a link between the empowerment of female students and their participation in voluntary activities. The recommendations of this study pave the way for future research in different countries on how volunteering helps young people, especially female students, to shape their future by taking on social responsibility alongside their academic activities.