Search results

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

The police require the cooperation of the public to ensure security in society. People cooperate with the police because they share norms and values reflected in the law and police action. Police face challenges in obtaining the cooperation of the public. There are studies examining the relationship between the legitimacy of the police and cooperation with the police. Using Tankebe's (2013) model of legitimacy as a multidimensional concept, this study examines the relationship between legitimacy and cooperation with the police in India.

For examining the relationship, the study uses data collected from a survey of 705 victims of crime in India who had interacted with the police. The research questions were examined using structural equation modeling (SEM).

On the basis of the analyses, the study concludes that legitimacy is a multidimensional concept encompassing police lawfulness, procedural justice, distributive justice and effectiveness. The legitimacy of the police has both a direct impact on cooperation with the police and the obligation to obey as a mediating variable. The study indicates that legitimacy is an important antecedent to cooperation with the police, which has significant policy implications.

The study is significant as there are no studies examining the relationship between the legitimacy of police and cooperation with the police in India, which is a non-Western developing country and the largest democracy in the world. The present research is the first study of this nature.

This study aims to examine an emerging product–place co-branding marketing practice in China’s rural areas. The role of this practice in inclusive development is analyzed from the perspectives of value proposition innovation, market legitimacy, media coverage and brand value. Both research and practice indicate value proposition innovation to exert an important influence on brand value enhancement, but little is known about the mediating and moderating mechanisms underlying this relation.

A moderated mediation model is constructed to examine whether market legitimacy mediates the relationship between value proposition innovation and brand value. vWhether this mediating process is moderated by media coverage is also examined. The primary data are collected from semi-structured interviews and observations conducted with two common cases to develop proper scales for value proposition innovation and market legitimacy. The research includes 100 product–place co-brandings published by the Ministry of Agriculture and Rural Affairs in 2019. Hypotheses are tested using hierarchical regression and a Bootstrap model.

Value proposition innovation has a positive effect on brand value, and market legitimacy partially mediates this relationship. Media coverage positively moderates the relationship between value proposition innovation and market legitimacy, and positively moderates the mediating effect of market legitimacy; the higher the media coverage, the stronger the mediating effect of market legitimacy.

Based on data availability and accessibility, the study sample focused on indicators from 100 brands in 2019. If the Ministry of Agriculture and Rural Affairs discloses consecutive annual information for other years, future studies could explore panel data to further test the study’s conclusions from a longitudinal perspective.

First, this paper adds to the emerging literature on product–place co-branding business models by examining the relationship between value proposition innovation and brand value. Second, this paper enriches institutional theory by including market legitimacy as a mediator between value proposition innovation and brand value. Third, this paper identifies the moderating role of media coverage, thus broadening the theoretical implications of institutional theory with respect to improving market legitimacy.

In recent years, scholars, business practitioners and consultants frequently talk about building the networked enterprise. The purpose of this paper is to examine the connections between networked enterprises, organizational legitimacy and organizational performance.

A survey was developed that measured the following aspects of a networked enterprise: employees who network and communicate extensively via internal digital platforms across their organizations; leaders who actively use internal digital platforms to communicate with employees; leaders who actively communicate with stakeholders via external digital platforms; and an innovation culture. The survey measured the following forms of legitimacy judgments: moral; instrumental; and relational. Altogether, 501 executives and managers were surveyed (207 executives, 147 senior managers and 147 managers) in mid-to-large sized (over 500 employees) companies.

The analyses showed strong statistical significance for nearly all relationships. Internal communication on digital platforms, networked employee communication and an innovation culture all contributed to moral, instrumental and relational legitimacy. Leadership communication on external digital platforms (social media) was not a significant contributor to moral or relational legitimacy but was a significant contributor to instrumental legitimacy. Higher organization legitimacy was correlated with higher profit growth.

Leaders and communicators should prioritize a networked enterprise in several ways. They should actively communicate with employees on internal digital platforms. To be absent on internal digital platforms is a significant missed opportunity by leaders to build organizational legitimacy. Further, leaders and communicators should actively promote networked communication among employees as much as possible. Finally, leaders and communicators should communicate, model and reward an innovation culture.

There are no known scholarly studies that accomplish the following: empirically examine a model of networked enterprises comprised of vertical and horizontal communication and an innovation culture; and make connections between leadership communication on digital platforms in networked enterprises with legitimacy judgments. The large sample of contemporary executives and managers bolsters the strength of the findings.

This study examined the effects of organizational justice and citizen respect to support for democratic policing through self-legitimacy among South Korean police officers.

The authors used survey data from 467 South Korean police officers in 2022. Structural equation model analysis was used to examine relationships between each variable.

This study found a positive relationship between organizational justice and self-assessed legitimacy. Also, citizen respect had a positive relationship with both police officers' self-assessed legitimacy and audience legitimacy. Self-assessed legitimacy had a significant effect on support for democratic policing, while perceived-audience legitimacy did not have a significant effect on support for democratic policing.

The current study provides evidence that self-legitimacy affects supporting democratic policing in a non-Western democracy. Additionally, to the best of our knowledge, this study is the first to examine the role of police self-legitimacy as a link between organizational justice and citizen respect and the intended behaviors of police officers toward citizens.

Circular economy advocates innovations that upcycle wastes in the food supply chain to generate high added-value materials. These innovations are not only disruptive and green but also they are often initiated by startups, leading to the emergence of novel open-loop supply chains connecting actors in food and non-food sectors. While earlier research has highlighted the need to seek legitimacy for disruptive innovations to survive and grow, little is known about how these innovations occur and evolve across sectors. This paper aims to elaborate on this mechanism by exploring the function of the circular economy as a boundary object to facilitate legitimacy-seeking strategies.

An exploratory multiple-case research design is adopted and features food waste innovation projects with multi-tier supply chains consisting of a food producer, a startup and a buying firm. The study is investigated from the legitimacy and boundary object lenses.

The findings proposed a framework for the role of a boundary object in enabling legitimacy-seeking strategies for novel food waste innovations. First, the interpretative flexibility of the circular economy affords actors symbolic resources to conduct manipulation strategy to achieve cognitive legitimacy. Second, small-scale work arrangements enable creation strategy for the new supply chain to harness moral legitimacy. Finally, pragmatic legitimacy is granted via diffusion strategy enabled by scalable work arrangements.

This paper provides novel insights into the emergence of food waste innovation from a multi-tier supply chain perspective. It also highlights the key role of the boundary object in the legitimacy-seeking process.

This chapter analyzes how institutional pressures have allowed for continuities as well as brought about changes in modern police organizations in Korea. When facing a legitimacy crisis, the Korean law enforcement system has typically responded with organizational restructuring. Strong myth-building patterns compensate for the lack of moral legitimacy of the police, particularly under authoritarian-military regimes that suppress democratization movements in Korea. Even after seemingly radical organizational changes aimed at placing the police under democratic control, highly institutionalized core structures of the police remain in place. Performance reform after the economic crisis, which was proceeded from reformers’ shared belief in the market-driven solutions, diagnosed the Korean police as a big, inefficient, and self-serving bureaucracy, a diagnosis that eventually caused gradual deterioration in the taken-for-grantedness of policing activities. The internet and social media made the Korean police even more vulnerable to external challenges and a questioning of its legitimacy.

This study examines how narratives and legitimacy formation affect crowdfunding capital assembly from distributed, heterogeneous investors.

The study explores a dataset of 80,181 projects from Kickstarter, a rewards-based crowdfunding platform, between 2009 and 2013. We explore the link between project-related variables, legitimacy formation and outcomes.

Entrepreneurs design narratives and create project legitimacy by exploiting crowdfunding platform-specific features. First, lower funding targets and shorter campaign durations confer positive project legitimacy. Second, entrepreneurs exploit reward-levels as narrative tools that encourage funders to engage with the project. Third, visual pitches transmit a broader sociocultural narrative, leveraging emotional rather than financial reasoning. We also note certain gender effects.

Crowdfunding platforms allow entrepreneurs to pitch business ideas to a broad online audience. We show that project legitimacy, including both structural and narrative elements, is linked to crowdfunding outcomes. In particular, legitimacy is co-created through the generation of a persuasive narrative linking the entrepreneur and investor cohort.

Entrepreneurs use crowdfunding platforms to generate a coherent narrative around unfamiliar business models. Generic platform tools may be set and manipulated in online crowdfunding pitches to support project legitimacy. Ultimately, these are less important than establishing an affinity-based narrative that engages and exploits investor participation. Successful crowdfunding pitches co-author the project story with investors.

Crowdfunding has been traditionally understood as simply an online-mediated venture resource assembly tool. A narrative framework highlights the critical role of legitimacy formation in a disintermediated investment system.

The authors explore how entrepreneurs with limited resources legitimated (or failed to legitimate) a new organizational category in different jurisdictions in Canada despite severe resistance. The authors identify three meso-level domains of institutional action (public, administrative, and legal), where actors intervene to change their macro-institutional environment. The findings suggest that these domains mediate the relationship between micro-level agency and macro-level institutions. The authors describe how macro-level consensus about the category legitimacy emerges through a competition between judgments embedded in different discourses and how a particular discourse attains validity, forcing other actors to change their initial unfavorable legitimacy judgments and recognize the category’s legitimacy.