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The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting.

This paper provides a conceptual exploration of the motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such reports.

Within this paper it is argued that part of the motivation for some corporations to increase ESG disclosures is to avoid, or mitigate, the risk of class actions and the associated financial penalties. This paper proposes that in Australia the deterrence impact, and ancillary avoidance behaviour, of civil litigation class action provides a further motivation for improving both corporate ESG disclosure and sustainability performance.

This paper extends the social and environmental accounting (SEA) reporting literature by proposing deterrence theory and avoidance as a corporate motivation for environmental, social and governance (ESG) reporting. Deterrence is proposed as a different, yet complementary, motivation to the oft‐cited variations of stakeholder and legitimacy theory which are dominant in the SEA reporting motivation literature.

This paper aims to examine the development of an iconic corporate brand by the General Post Office (GPO) in Britain in the 1930s by adapting the work of Douglas Holt (2004).

The paper uses a historical approach by developing a historical case study. It combines this historical approach with Holt’s theory and writing on iconic branding and the current literature on corporate identity, corporate branding and corporate communication.

The study argues that the GPO was able to construct an iconic brand in the interwar period (1918-1939) by responding to anxieties in British society generated by social tension and fears of decline. This was facilitated by the establishment of a public relations department, which created “myths” of national identity and imperial unity through telecommunications, and national strength through technology. These myths assuaged social anxieties and enabled the GPO to construct an iconic corporate brand.

This paper provides an important insight into iconic branding. It examines corporate rather than product branding, where research has predominantly focused. It also combines cultural branding theory with historical analysis and provides an adapted approach to Holt’s myth market model (1994, p. 58).

In this study, we examined the degree to which integrated marketing communication (IMC) might be manifested in services advertising. Using one of Lovelock’s typologies of services as a framework for classifying different services with respect to their tangibility, we examined ads in each of four service product categories to assess advertisers’ efforts to address the tangibility of service offerings via IMC. We found few differences with regard to incorporation of IMC across four service types, with the exception that services advertisements that reflected tangible acts (lawn care, hairstyling) were more highly integrated than services ads for intangible acts (education, retailing, banking). Results are discussed in terms of the implications for developing better services advertising.

The purpose of this article is to introduce the papers in the special issue which explores some of the potential, opportunities and challenges to be found in greater library and information science alignment with semantic web developments.

The article is a general review of the papers in the issue.

For many digital libraries or cultural institutions, the semantic web offers an opportunity to better expose valuable digital resources pertaining to research, culture or history, using common standards and technologies in a collaborative and “joined up” way. The papers in this issue “paint a rainbow”, exploring the issues through elements of case studies, reviews research and conceptual expositions and viewpoints.

The article emphasises how the practical implications of semantic web research or developments for digital libraries and repositories is important for LIS professionals.

In the periods, following the First and Second World Wars, colonial states across the British empire underwent waves of reforms that were geared toward improving human well-being, from enhancing social conditions, such as health and education, to expanding opportunities for economic and political engagement. The literature on the colonial state typically traces these state-building efforts to the agency of European colonial officials. However, evidence from a historical analysis of Trinidad and Tobago reveals a different agent driving state reform: the colonized. A local labor movement during colonialism forced the colonial state to construct a number of state agencies to ameliorate the economic, political, and social conditions in the colony, thereby resulting in an increase in state capacity. This study, therefore, provides critical intervention into the colonial state literature by showing that the agency of the colonized, as opposed to just the colonizers, is key to state-building, and specifying the mechanisms by which the subaltern constrained colonial officials and forced them to enact policies that improved colonial state capacity.

It is recommended that this case be taught either just before or just after another Chapter 11 case. Students must to decide whether Horizon Lines should seek Chapter 11 protection or attempt a voluntary financial restructuring. Students have a wide range of financial restructuring alternatives to consider that should give them an appreciation of the advantages and disadvantages faced by a firm choosing to use the bankruptcy court. The case also is best taught to experienced students who understand corporate finance fundamentals and, in particular, grasp the principes of valuation and capital structure.

The Travel and Tourism Research Association‐Canada Chapter held its 27th annual conference in Niagara Falls, Canada, from 14‐16 October 2001, with the theme of optimizing destination development. This paper is a summary of the presentations and workshops. Aside from a research case study of the Niagara region, two keynote addresses and a final plenary session, the conference dealt with six sub‐themes: the environmental and human sides of optimization, innovations in destination development and marketing, challenges associated with them and, finally, the relationship between food, wine and tourism. Two workshops were held on the effective use of online surveys and on the process of developing a tourism optimization management model (TOMM), using Niagara Falls and knowledge gained from the research case study as a basis for building it.