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Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

This paper aims to explore the impact of supply chain centralities on sales performance moderated by reputation and stock listing.

Empirical data on supply chain relationships were drawn from the context of electronics and electrical appliance industries in Tokyo, sourced from Teikoku Data Bank in year 2017–2018. On average, the authors analyzed an industrial network of 4,181 focal firms with 3.6 and 3.8 supplier and customer ties, respectively, using social networks and moderated regression analyses.

The authors find that in-(out-)degree, closeness and betweenness centralities are positively related to the focal firm’s annual sales performance. Hubs and authorities as ways of measuring reputation are found to not directly affect performance; hubs negatively moderate the relationship between betweenness and performance. Stock-listing was also found to negatively moderate the relationship between in-degree centrality and performance.

This study adds to existing literature by conducting a supply network analysis in a new industrial context, introducing a new method for assessing firm reputation in supply networks and showing how the structural characteristics of supply networks influence business performance.

Middle managers’ intrapreneurial actions can be a powerful source of organizational adaptation and strategic renewal. Better understanding what drives such intrapreneurial actions is important, yet requires data, which allows testing directional claims. For example, whereas autonomy and supportive leadership might be antecedents to such intrapreneurial behavior, it equally seems possible that firms delegate more autonomy to individuals behaving entrepreneurially (rather than being “lazy”) or that senior managers are more inclined to show support for individuals engaging in entrepreneurial action. Lagged or longitudinal survey evidence to test whether autonomy and leadership support are antecedents of intrapreneurship or consequences, is – like for many other questions in research on strategic responsiveness – hard and expensive to collect. Vignette experiments (also called factorial surveys or conjoint studies) may be a way out – especially when combined with cross-sectional evidence. The present chapter illustrates this approach by studying the relations among autonomy, supportive leadership, and intrapreneurship by means of a vignette experiment and a cross-sectional field survey. The findings suggest that autonomy and supportive leadership are indeed antecedents to intrapreneurial behavior and illustrate the value of vignette experiments for research on strategic responsiveness.

Social and environmental reports have become an increasingly regulated area of corporate reporting and communication. Nevertheless, the substance and level of detail present in such disclosures is largely at the discretion of companies, which has implications for the value of such disclosures to stakeholders. The purpose of this study is to shed light on social visibility as a determinant of the variation in substance found in social disclosures in order to understand underlying reasons for why some firms offer more substance than others in their social disclosures.

Based on a number of hypotheses, which are combined into social visibility, the paper investigates whether a firm's social visibility is a determinant of substance in social disclosures. To this end, the case of modern slavery statements is used as a recently introduced and legally mandated form of social sustainability disclosures.

The findings suggest that social visibility can explain part of the variation in the substance of social disclosures. However, for the remaining part, it is argued that substance in social disclosures can also be driven by institutional logics, which shape organizational outcomes in specific contexts, but are largely unobservable.

This article contributes new insights to the literature on the relationship between corporate social visibility and the substance of social disclosures.

Taking an international comparative approach, this chapter investigates the variance in the adoption of employee share ownership and stock option arrangements across countries. In particular, we investigate the influence of multinational enterprises (MNEs), industrial relations factors, HRM strategies, and market economies on the adoption and spread of the arrangements across countries. We find that industrial relations factors do not explain the variance in adoption by companies in their respective countries. MNEs and HRM strategies are important drivers of adoption. Market economy does not moderate the influence of MNEs on adoption, suggesting that MNEs universally apply the arrangements across borders.

This study aims to examine whether salience towards natural environment influences the corporate responsibility towards natural environment. It further aims to test whether the corporate responsibility towards environment impacts the financial performance of firms.

The sample comprises 150 listed and non‐listed Indian manufacturing companies. Salience and corporate responsibility towards environment were assessed with the help of standard instruments and the data on financial performance of companies were procured from secondary sources. The study used hybrid models to analyze the data. In the measurement model, the convergent validity of salience and corporate responsibility towards natural environment were ascertained through confirmatory factor analysis. In the structural model, the hypotheses were tested.

Controlling the confounding effects of listing status of companies in stock exchanges, findings suggest that higher the salience of the environment, the more favorable is the corporate responsibility towards the environment. The favorable corporate responsibility towards environment increases the financial performance of firms.

By according salience to the natural environment and adopting responsible environment practices, Indian companies can improve their financial performance.

This study is the first of its kind in India to establish the link among salience of natural environment, corporate responsibility towards natural environment, and financial performance of firms. It reveals that salience accorded to natural environment leads to responsible business practices with respect to the environment that boosts the bottom line of firms.

Social networking site (SNS) service is a popular cultural issue that affects communication methods and mannerisms. The purpose of this paper is to analyze the case of the growth and development of a China SNS service company using the strategic management accounting (SMA) spectrum.

The paper primarily employs archival resources such as company reports and newspaper clippings online to provide a business and social developmental context to the study. Three propositions are developed and discussed.

The study illustrates SMA application in business. It shapes the perception of contemporary accounting, and then delivers an awareness of the relationship among business strategy, accounting, and social life.

This paper is based on a single case study, thus the findings may not be generalized to other popular culture service companies. The case has shown some reasons why different SMA techniques are used by the company in different stages of the organizational life cycle.

First, in the start‐up stage of an SNS service company, it engages in product development to obtain funding resources and market so as to enhance market share. Second, in the growth stage of SNS service, the company engages in product financing through the capital market and trade financing.

The SNS service has emerged for accounting for popular culture. Such connection is especially found in SMA in different stages of the organizational life cycles as addressed in the study.

The purpose of this article is to present the results of empirical research concerning the identification of the impact of the transfer of companies from the alternative market to the regulated market of the Warsaw Stock Exchange on their operating and net performance.

The study was conducted based on the empirical data of the companies that changed the listing place on the Warsaw Stock Exchange. Data regarding the years before the transfer were collected from the prospectuses of companies prepared mandatorily in connection with the transition to the regulated market. Data regarding the years of the event and subsequent years were obtained from companies' annual reports. As in other studies in the analysis, the operational metrics were used (operating return on sale, operating return on assets, total asset turnover), which was further extended to net profitability ratios (net return on ale, net return on asset, net return on equity). The significance analysis was based on the Student's t-test and Wilcoxon’s test.

The results show that before the transfer from the alternative market to the regulated market, companies improved financial performance. As a result of the change of listing venues, the results already collapsed in the year of the event. The downward trend continued in the following two years, with a noticeable improvement in the third year after the transfer.

The literature lacks such studies based on the Polish market. To the best knowledge of the author, this is one of the first studies in Poland showing the changes in operating and net performance of companies changing the stock listing venues. The research is based on a large group including all companies that have changed listing venues since the beginning of the alternative market in Poland. The article presents an original empirical result that can be used both by managers and investors in their decisions.

This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ two microstructure models and an intraday data set to measure information risk in a sample of 71 stocks. Our empirical results show that the reforms enacted in December 2002 had no significant effect on either the level of information‐based trading or the adverse selection component of market spreads in our sample of NZX‐listed stocks.

This study aims to describe and explain the design of management accounting and control systems (MACS) in the growth and revival stages of the organizational life‐cycle of the firm. In addition, it explores how the presence of equity capital investors affects the design of MACS in the case firm in its growth and revival stages.

A case study method is adopted to illustrate the design of MACS in the growth and revival stages. The data are analyzed to describe events in the two organizational life‐cycle stages, which are then compared to identify special features of the design of MACS.

The results show that, in contrast to a growth stage, a revival firm develops MACS for the firm's internal managerial and organizational purposes, such as a more diversified business strategy and more diversified organizational structure, as well as for external reasons, such as a more challenging business environment and investors' requirements. Investors require more detailed management accounting information to know how to get a better return on their investments in a revival stage, while investors ensured that the case firm was only using formal MACS in a growth stage.

The life‐cycle approach is the main perspective in data gathering even though this may bias the data. Therefore, not everything may be observed. Even though Friesen and Miller's life‐cycle model allows firm to be established through a merger of several declining firms, the birth of the case firm differs from a typical birth of the firm. This study is exploratory in nature, suggesting new insights that could be followed up in future research.

The information produced by MACS is, at a minimum, equally important in the revival stage as in the growth stage even though MACS are used for different reasons. Therefore, MACS cannot be used in the same way in the revival stage as in the growth stage.

The study describes and explains the design of MACS by comparing the growth and revival stages, while the accounting literature does not traditionally distinguish between growth and revival stages in this respect.