Search results

This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and stakeholders' practices to create a shared understanding of an organization’s risks to their mutual benefit. The meetings and online forum of a German public service media (PSM) organization were used as a case study.

The authors applied corpus-driven linguistic discourse analysis (topic modeling) to analyze citizens' (n = 2,452) forum posts (n = 14,744). Conversation analysis was used to examine video-recorded online meetings.

Organizers suspended actors' reciprocity in meetings. In the forums, topics emerged autonomously. Citizens' articulation of their identities was more diverse than the categories the organizer provided, and organizers did not respond to the autonomous emergence of contextualizations of citizens' perceptions of PSM performance in relation to their identities. The results suggest that risks arise from interactionally achieved occasions that prevent reasoned agreement and from actors' practices, which constituted autonomous discursive formations of topics and identities in the forums.

This study disentangles actors' practices, mutuality orientation and risk enactment during SD. It advances the methodological knowledge of strategic communication research on SD, utilizing social constructivist research methods to examine the contingencies of organization-stakeholder interaction in SD.

Organization legitimacy is a general reflection of the relationship between an organization and its environment. By adopting an institutional approach and defining moral legitimacy as “a positive normative evaluation of the organization and its activities”, the goal of this paper is to investigate which corporate communication strategy adopted in online social media is more effective to create convergence between corporations' corporate social responsibility (CSR) agenda and stakeholders' social expectations, and thereby, to increase corporate legitimacy.

Using the entire Twitter social graph, a network analysis was carried out to study the structural properties of the CSR community, such as the level of reciprocity, and advanced data mining techniques, i.e. topic and sentiment analysis, were carried out to investigate the communication dynamics.

Evidence was found that neither the engaging nor the information strategies lead to alignment. The assumption of the more the dialog, the more the communality seems to fail to portray the complexity of the communicational dynamics, such as the persistence of different, or simply a dialog without alignment. Empirical findings show that, even when engaging in a dialogue, communication in social media is still conceived as a marketing practice to convey messages about companies.

This paper originally investigates organizational legitimacy in the context of social media by applying advanced data‐mining techniques that allow the analysis of large amounts of information available online.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

The purpose of this paper is to report on the Association for Strategic Planning Conference.

The paper provides a conference report for the 2012 Association for Strategic Planning Conference, held in Lincolnshire, Illinois, USA from May 30‐June 2, 2012.

The paper reveals presentations of practitioners and veteran consultants who share what is working in their practice of strategic management.

The paper provides reviews of papers presented at the 2012 Association for Strategic Planning Conference provided by practitioners and veteran consultants who share what is working in their practice of strategic management.

Little empirical work has been done on the effects of inclusive environmental disclosure and green supply chain management (GSCM) on firm outcomes. The literature on environmental disclosure suggests that it is a useful practice to improve a firm’s reputation and its financial performance and also to establish a dialogue with stakeholders improving environmental performance. Recent conceptual contributions in the supply chain management literature state that stakeholder expectations and informational needs increasingly concern firm supply chains. Thus, the authors propose that positive effects of inclusive environmental disclosure practices are enhanced in presence of GSCM practices. The paper aims to discuss these issues.

To test these relationships a combination of primary data on environmental disclosure practices, GSCM practices and environmental performance, and secondary data on financial performance was used. A series of hierarchical regression models were performed to test the disclosure-outcome relationships and the moderation of GSCM practices.

Results provide empirical support for the impact of inclusive environmental disclosure practices on financial performance but no support for the impact on environmental performance. Specifically, the more inclusive the environmental disclosure practices the greater and positive is the impact on financial performance in presence of GSCM practices.

This study provides empirical evidence of the joint effects of inclusive environmental disclosure and GSCM practices on environmental and financial performance. Doing so, it reinforces the recent conceptual foundation that firms should align and leverage on supply chain management for disclosure practice effectiveness.

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports.

Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA.

Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective.

The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

The purpose of this paper is to present an empirical analysis of CSR communication posted on the websites of 70 companies listed on the main stock markets in German-speaking countries, the so-called DACH region. The results of this analysis offer answers to questions that are currently being discussed in the CSR literature, namely, on the importance attributed to stakeholder information vs stakeholder dialogues in (online) CSR communication.

Using a quantitative content analysis, the study examines the extent to which leading German, Austrian and Swiss companies are meeting communication and CSR-related requirements, especially regarding stakeholder dialogue and overall stakeholder involvement.

Drawing on Morsing and Schultz’s (2006) theoretical insights concerning stakeholder engagement, this study shows that current CSR communication primarily provides information for stakeholders and contains only a few elements of consultation with stakeholders. In addition, no elements indicating stakeholder involvement in decision processes were found. Data analysed in 2004, 2007, 2012 and 2016 for the German DAX companies allowed for comparisons over time. A closer examination of these data revealed increasing professionalism in CSR communication, especially in the provision and presentation of information. Regarding information clarity and opportunities for dialogue, however, the results show low progress. The criteria set developed for the study provides guidance for how companies can improve their CSR communication, but the findings on the long-term slow progress in stakeholder involvement, in some aspects even a decrease in dialogue, also raise questions about the (perceived) use of online CSR dialogues for companies.

Communication is viewed from a strategic instrumental perspective. The empirical analysis focusses on the technical possibilities offered by the internet to make CSR communications and reporting available and understandable to stakeholders and to promote dialogue with and among stakeholders.

By focussing on online CSR communication in the DACH region, this study contributes to the current state of research and offers several recommendations for practitioners; it particularly provides critical reflection on online stakeholder dialogues and related paradigms (constitutive vs functionalistic perspective).

The mere generation of foresight results is not sufficient in itself to influence research policy. Research policy makers need specific information and insight on how the structured view of the future provided by foresight affects their strategic planning. Therefore, deriving the maximum benefit from foresight activities requires a carefully designed and actively driven transfer process of foresight results into research policy making. This paper aims to present such a process (“strategic dialogue”) and illustrate it with recent examples from Germany.

The authors compare strategic dialogues with existing dialogue instruments and investigate the relevance of their theoretical foundations to transferring foresight results into research policy making. They capture the lessons learnt from such dialogues in a seven‐step process that can be adapted to specific situations. Specific success factors are identified and linked to the process.

Strategic dialogues have proved to be an effective and efficient instrument for achieving the transfer of results from strategic processes such as foresight into research policy making. They ensure that foresight results are processed into a form that is directly useful as an input for policy development. They also help to create a joint vision for the future and to shape supporting infrastructure measures.

The transfer of foresight results into research policy making has not featured prominently so far in discussions of foresight efforts and methods. However, it is a crucial element in ensuring that such activities have maximum impact.

Partnerships for sustainability involve the cooperation of several direct and indirect stakeholders. Direct stakeholders are project partners who can include sponsoring brands, manufacturers or retailers; and sponsored sports clubs or social institutions, and indirect stakeholders relate to potential customers, the general public and government agencies. The knowledge and competencies of direct and indirect stakeholders are integrated to ensure common project-based sustainability and individual goals. This integration is essentially facilitated by image transfer and self-identification effects, which strengthen stakeholder commitment and trust, and ultimately contributing to a higher relationship quality. However, sustainability partnerships experience several challenges. The challenges lie in selecting suitable partners; formulating partner requirements; determining partner contributions; evaluating and controlling partner integration and, further, enhancing cooperation and relationship quality among selected partners. To attend to these challenges requires a holistic and systematic process for stakeholder integration in sustainability projects. In this chapter, a process model for stakeholder integration for sustainability projects is developed based on the relevant theoretical and empirical research on relationship and sustainability marketing. In particular, the possibilities of digital integration are taken into account in the process. The model can be used to manage co-creation partnerships for sustainability including the selection, evaluation and controlling of stakeholder relationships to derive strategies and measures to improve relationship quality.

Drawing on stakeholder theory and contingency theory, this study empirically investigates the relationship between responsible leadership (RL) and each dimension of triple-bottom-line (TBL) performance. Moreover, we tested the mediating effect of corporate reputation (CR) and innovation between RL and TBL performance.

Perceptual data were collected from 227 senior-level Pakistani managers using a questionnaire survey. Structural equation modeling (SEM) was used to test the direct and mediating effect hypotheses.

The results revealed that RL significantly and positively affects each dimension of TBL performance. Further, innovation mediated the relationship between RL and each dimension of TBL performance. However, CR did not mediate the relationship between RL and environmental performance.

This is maiden study to empirically investigate the effect of RL on meso-level outcome. Further, this study would be among the few ones to use TBL as a measure of corporate performance. Moreover, it will be the first study to test the mediating role of CR and innovation in the above-mentioned relationship and will also validate contingency theory.