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The chapter aims to bridge theory-practice by proposing an in-depth examination of three cases of companies accused of greenwashing, namely Volkswagen for Dieselgate, Nestlè and Golden Agri-Resources (a palm oil plantation company included in DJSI). The chapter thus reflects on deliberate communicative practices and organisational processes that lie beyond the most visible manifestations of greenwashing. Drawing on these cases, common communication errors and practices of corporate misconduct in corporate sustainability are disclosed. Readers, such as practitioners, who are not interested in academic mechanisms and more in the practical effects of the phenomenon can appreciate the analysis of the cases linked with the presentation of a series of principles and guidelines. Managerial solutions to contrast the different types of greenwashing risks, and to reduce associated negative effects on corporate image and reputation, are presented.

Sustainability communication is evolving as a new interdisciplinary field of research and professional practice. The purpose of this paper is to point out the advantage of applying theoretical frameworks and related research instruments for an adequate sustainability communication management on campus. It also aims to highlight the normative constraints and challenges (participation) that differentiate sustainability communication from public relations.

An interdisciplinary theoretical framework and empirical studies (quantitative/qualitative; audience research) were used for the design of a context‐sensitive sustainability communication management concept for the University of Lüneburg‐

Empirical data clearly showed that disciplinary cultures (including their gender specificity) are highly relevant for sustainability attitudes. Continuous visibility of sustainability efforts on campus is critical for people's attitudes and engagement. Campus community members can be characterized by degrees of “sustainability affinity” vs “sustainability distance”. Too much sustainability‐campaigning is counterproductive, whereas listening to campus community members' ideas and needs seems appropriate.

There is a need for qualitative data to assess “communication culture”

A balanced theoretically, empirically and normatively grounded communication management is recommended in order to establish a participatory communication culture.

The application of sustainability communication theory, including participation research, in the context of higher education for sustainable development is overdue; thesis: sustainability communication wants to initiate structural changes on campus, but is itself dependent on visible structural change in order to be effective.

The purpose of this paper is to critically examine sustainability reporting (SR) practices of top 10 Indian banks, on parameters derived from a Global Reporting Initiative (GRI)-G4-based persuasive communication framework.

SR metrics from GRI-G4 guidelines were mapped to persuasive communication parameters to develop a blended analytical framework. Content analysis (CA) technique was used to assess SR of top 10 banks on this framework.

The study has three key findings. First, most of the top 10 Indian banks are yet to adopt adequate disclosure and transparency practices in SR. Second, even though environmental and social goals are broadly reported, there are glaring omissions on metrics like “equal remuneration,” “occupational health and safety” and “customer privacy.” Third, stakeholder engagement focus is weak as reflected in low persuasive appeal of SR content of most banks.

The blended framework provides a theoretical and analytical pathway for operationalizing the sustainability context principle, which has been inadequately addressed even within the GRI framework implementation.

The paper provides a “health check” and identifies “red flags” in SR of top 10 Indian banks, enabling them to undertake a critical review of their sustainability metrics and reporting practices.

The paper establishes the significance of evaluating non-financial reporting practices addressing broader sustainability metrics in the banking sector, in an emerging economy context.

This paper develops a GRI-G4-based persuasive communication framework for SR assessment, and conducts an evaluation of top 10 Indian banks using CA technique.

Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.

A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.

The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.

Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.

This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as demonstrated by previous scholars, SMEs have been critically discussed because they provide lack of proper sustainability disclosure. The fact that the predominant approach of SMEs toward social responsibility is often “sunken” and not “explicit” can drive the lack of disclosure. Furthermore, unstructured communication practices create difficulties in measuring and reporting the sustainability reporting phenomenon in SMEs. The aim of our study is to shed light on the activity of SMEs’ sustainability reporting and disclosure, specifically, by addressing the variables that influence the choice of the guidelines used to prepare sustainability reports.

The research has been carried out by using qualitative and quantitative methodologies. The empirical evidence is based on all the Italian companies, mostly SMEs, that were certified in 2011 as having adopted both environmental (i.e., ISO14001 or EMAS) and social (i.e., SA8000) management systems. A multivariate linear regression model has been developed to address the influence of several variables (i.e., financial performance, size, time after achievement of the certifications, group/conglomerate control, etc.) on the guidelines’ choice for preparing sustainability reports.

Our findings demonstrate that SMEs prefer to use simple guidelines such as those guidelines that are mandatory under management system certifications. However, the sustainability disclosure driven by the adoption of international guidelines may be more complex if the SME is controlled within a group of companies or if a significant amount of time has passed since the certification date. As such, we developed a taxonomy of their different behavioral drivers according to a legitimacy theory approach.

At this stage, our study didn’t focus on the contents’ quality of the disclosure and reporting practices adopted by SMEs, which is obviously a worthwhile and important area for further research. Furthermore, the analysis took into account the impact of a number of easily accessible variables; therefore, it can be extended to investigate the effect on disclosure of other relevant variables (i.e., nature of the board of directors, age, and industrial sector in which the company operates) as well as contexts prevailing in other countries.

The study represents an important contribution for understanding how and why managers might use externally focused disclosure on social and environmental issues to benefit the company’s legitimacy.

Our study provides interesting insights for policy makers who require social or environmental certification when calling for tenders or specific EU contracts, in order to put aside the “brand” or “symbol” and really focus on the disclosed practices.

Previous studies have provided only a few evidence about reporting practices and related influencing features of SMEs’ sustainability actions. As such, the study wishes to make a significant contribution to the existing literature on Corporate Social Responsibility (CSR) by providing relevant insights about the factors which influence the guidelines used by SMEs in preparing their sustainability reports.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This paper aims to test the effectiveness of communication platforms in conveying the importance of sustainability messages focusing on electronic waste (e-waste) recycling. While corporate communication has been explored well, this research explores the influence of communication medium on the shift in attitude and behavioural intention of higher education students.

An experimental design approach was used with quantitative data analysis to address the research questions.

The results revealed that the text form of communication was more effective in conveying the e-waste recycling message. Students demonstrated a significant shift in attitude and call for action when they read the sustainability article instead of watching a video with the same message.

With several universities trying to integrate sustainability in their curriculum, this research provides guidelines on effective communication methods for students. It also sheds light on the choice of platforms that can be used by organisations to reach out to their employees to convey sustainability-related messages.

The paper addresses sustainability communication in a university by exploring the best method of communication. The results open up new conversations on the media richness theory in the context of sustainability.

First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors which promote or inhibit the use of the GRI framework to adopt sustainability KPIs in a developing country context, Sri Lanka.

Content analysis and semi-structured interviews are used in this study to explore the key factors which affect the usage of the GRI framework by Sri Lankan companies in adopting sustainability KPIs and reporting on sustainability.

The findings indicate that the GRI framework is increasingly used for sustainability reporting by Sri Lankan companies because of its flexibility, consistency, legitimacy and its focus on continuous improvement. However, company managers also shed light on the extensive number of KPIs in the GRI framework making selections challenging and the consequent difficulties associated with adapting these KPIs for companies operating in a developing country context.

This study contributes to extending the broader literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds to the current empirical research on sustainability reporting in Sri Lanka where the literature is still sparse. Third, this study highlights the key factors that support or hinder the usage of the GRI framework in a developing country context.

Important insights for GRI, other standard-setting agencies and businesses can be drawn from the findings of this study. By capitalising further on the training and the educational courses provided by GRI, GRI can be involved in mitigating some of the pressing issues faced by the reporting companies.

This study adds to the limited research on sustainability reporting and sustainability KPIs in developing country contexts. It shows how companies in Sri Lanka are engaging with sustainability KPIs and sustainability reporting, but are also constrained by the GRI framework as its standards are not tailored to issues in developing countries.