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Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

This paper argues for an increased volume of references to Gabriel Tarde and Georg Simmel in the field of organization sociology. The text emphasizes the importance of these two sociologists in understanding the role of imperfection in organizing and the phenomena of fashion and imitation in contemporary organizations. Tarde’s theory challenged the antinomy between continuity and discontinuity, considering finite entities as cases of infinite processes and stable situations as transitory. Simmel’s theory of fashion explores the democratic and democratizing nature of fashion, which satisfies the demand for social adaptation and differentiation. They both saw fashion as a selection mechanism for organizational forms and managerial practices. Furthermore, referring to Tarde and Simmel can help counter the overemphasis on identity construction and the neglect of alterity in social sciences. The construction of identity often overlooks the inevitability of difference and alterity, which are essential aspects of collective projects. Lastly, this paper discusses Simmel’s concept of the stranger and its relevance in analyzing the experiences of foreigners and their potential advantages as “double strangers” in academia and society. The conclusion is that Tarde and Simmel’s contributions offer valuable insights for understanding the dynamics of management, organizing, and social interactions in contemporary organizations.

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.

Prior research suggests a chief executive officer’s (CEO) background is highly predictive of the strategic predisposition. This paper aims to focus on the need for accuracy in the categorization of CEO background and the impact that modest, nuanced changes in coding definitions yield.

This study evaluates the use of biographic and demographic information of CEOs to provide a more nuanced and expansive approach to understanding the influence of legal education and experience on business strategy. Propositions as to more nuanced coding definitions are developed. Building upon Fligstein (1987), a proof-of-concept example is developed using CEO information available for 2010. That data is then reexamined using an altered method (Modified Fligstein) to discern changes in the number of CEOs contained within the background categories.

The two categorizations performed reveal that substantial differences in the number of CEOs coded into a category can come from relatively small changes in categorical definitions. In comparing the first categorization to the second, each of the vocational categories experienced a change, ranging from a decrease of 11.1% to an increase of 142.9%.

This study informs both theory and practice by increasing the efficacy of the use of biographic and demographic information to assess the strategic orientation of executives. It postulates and demonstrates that simple changes in the categorical definition produce significant changes and can skew empirical results that reduce the utility of prior studies.

This study describes how a multinational enterprise (MNE) gains acceptance after rebranding acquired brands from different countries among its internal and external stakeholders and identifies factors that influence this process.

The study employed a single case-study approach, including 18 semi-structured in-depth interviews with employees of a firm involved in the rebranding process in six countries. The countries are Sweden, Germany, the United States, Brazil, Colombia and Mexico.

The findings reveal how the MNE integrated brands it acquired in different international markets into one overarching corporate brand. The study shows that in emerging countries, external legitimation (external implementation process, country profiles and customer buy-in) constitutes the most significant challenge. By contrast, in developed countries, internal legitimation (employee buy-in and internal implementation process) is more challenging.

The study contributes to and extends the rebranding literature by using a legitimation lens to analyze the rebranding process. This lens shows how internal and external stakeholders are both crucial to successful rebranding. The study provides a comprehensive perspective of the process, identifies challenging factors and differentiates between their importance in emerging and developed countries.

To address the dearth of research on how firms legitimize a new brand in different national contexts, the study compares the rebranding process in multiple countries and discusses the factors influencing the rebranding process.

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

The purpose of this study is to provide an overview of artificial intelligence (AI) in the talent management sphere. The study seeks to contribute to the body of knowledge with respect to human resource management and AI by conducting a literature review on the integration of AI in talent management, synthesising existing approaches and frameworks, as well as emphasising potential benefits.

The study adopts desk research, computational literature review (CLR) and uses topic modelling [with bidirectional encoder representations from transformers (BERTopic)] to throw light on the diffusion of AI in talent management.

The study’s main finding is that the area of AI in talent management is on the verge of gradual development and is in tandem with the growth of AI. We deduced that there is a link between talent management practices (planning, recruitment, compensation and rewards, performance management, employee empowerment, employee engagement and organisational culture) and AI. Though there are some known fears with regards to using the innovation, the benefits outweigh the demerits.

The current study has some limitations. The scope and size of the sample are the primary limitations of this study. No form of qualitative analytics was used in this study; as a result, the information obtained was limited. The study provides a snapshot of AI in talent management and contributes to the lack of literature in the joint fields. Also, the study provides practitioners and experts an overview of where to target investments and resources if need be.

The originality of this study comes from the combination of CLR methods and the use topic modelling with BERTopic which has not been used by previous reviews. In addition, the salient machine learning algorithms are identified in the study, which other studies have not identified.

This paper aims to deepen the understanding of the service design concept by critically analyzing the existing servitization literature. The paper’s main purpose is to structure service design and offer a clear understanding of how it should be applied.

A systematic literature review was conducted within servitization literature to understand the evolution of the service design concept. The authors use service design pillars (i.e. user-centered, co-creative, sequencing, evidencing and holistic) as a theoretical framework to explain how service design should be effectively incorporated into the servitization journey.

The findings expose a discordant interpretation of the pillars underpinning service design, revealing a paradoxical comprehension that jeopardizes its practical advancement within the servitization literature. The authors propose that service design should first be seen holistically, then target user-centered practices for sequencing service development steps, and finally, co-creating with partners to make the service evident to users. Furthermore, the authors contextualize service design within contemporary and traditional service-related issues such as servitization innovation, customer experience, service-dominant logic, service ecosystems and digital transformation.

This research pinpoints the service design concept’s shortcomings in the servitization literature. The study promotes a critical reflection on the service design concept and its current application, providing avenues for future research.

To map nurses’ actions performed during the care transitions from hospital to home of Covid-19 patients.

A scoping review based on the Joanna Briggs Institute guidelines was carried out. We searched in seven databases: PubMed/MEDLINE, BDENF, LILACS, SciELO, Embase, Scopus, Web of Science and Google Scholar. A two-step screening process and data extraction was performed independently by two reviewers. The findings were summarized and analyzed using a content analysis technique.

Of the total 5,618 studies screened, 21 were included. The analysis revealed nurses’ actions before and after patient’ discharge, sometimes planned and developed with the interprofessional team. The nurses’ actions included to plan and support patients’ discharge, to adapt the care plan, to use screening tools and monitor patients’ clinical status and needs, to provide health orientation to patients and caregivers, home care and face-to-face visiting, to communicate with patients, caregivers and other health professionals with phone calls and virtual tools, to provide rehabilitation procedures, to make referrals and to orient patients and families to navigate in the health system.

The results provide a broader understanding of the actions taken and challenges faced by nurses to ensure a safe care transition for Covid-19 patients from hospital to home. The interprofessional integration to discharge planning and the clinical nursing leadership in post-discharge monitoring were highlighted.

The nurses’ actions for Covid-19 patients performed during care transitions focused on coordination and discharge planning tailored to the needs of patients and caregivers at the home setting. Nurses monitored patients, with an emphasis on providing guidance and checking clinical status using telehealth tools.