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This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.

A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.

Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.

This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.

Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition to integrated reporting and its perceived future endorsement.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

This study aims to provide a systemic and integrated view of how Industry 4.0 and its enabling technologies affect companies' internal and external environments. It offers a comprehensive view of the contribution about ten years after the start of the Fourth Industrial Revolution.

The study performs a systematic literature review based on Industry 4.0 management literature. Analyzing the results of the 308 final papers in the sample made it possible to build a theoretical model to explain the contribution of Industry 4.0 to the internal and external environment of the company.

The results highlight the contribution of Industry 4.0 to the processes and environment of the company by providing a systemic and integrated view, highlighting the most applied enabling technologies and their internal, external, and combined usefulness in business processes.

Finally, the paper provides a broad view of the Industry 4.0 topic ten years after its origin through an extensive literature analysis that allows us to highlight the significant studies and the areas still under-researched by researchers and opens the debate on the Industry 5.0 scenario.

The model makes it possible to appreciate the role of Industry 4.0 and its enabling technologies in companies in a broad and systemic view and to understand, from a managerial point of view, the interactions, synergies, and possibilities within processes and the reflection on the external environment.

Organizations are affected top-down by the overarching societies and bottom-up by foundational face-to-face encounters: societies provide norms, values, laws, institutions, beliefs, markets, political structures, and knowledge bases. What happens within organizations is done by people interacting with other people, arguing, discussing, convincing each other when preparing and making decisions. Organizations operate within social environments that leave their – however indirect – imprint on what is going on within organizations. This article argues that organizational sociology can benefit from an integrated theoretical framework that accounts for the embeddedness of organizations within the micro- and macro-levels of social order. The argument is developed in two main points: First, this article introduces the multilevel framework provided by Niklas Luhmann’s systems theory to demonstrate how organizations are shaped by the functionally differentiated macro-structure of society. Organizations follow and reproduce the operational logics of societal domains such as the political system, the economy, science, law, religion, etc. Second, this paper demonstrates how organizations are shaped by micro-level dynamics of face-to-face interactions. Face-to-face encounters form a social reality of its own kind that restricts and resists the formalization of organizational processes. Here, this article draws on Erving Goffman’s and Randall Collins’ work on interaction rituals, emotions, and solidarity, which is inspired by Durkheimian micro-sociology. At the end, this article brings together all the elements into one general account of organizations within the context of their macro- and micro-structural social environments. This account can yield a deeper and more sociological understanding of organizational behavior.

The purpose is to investigate the professional identity of public library, archive and museum (LAM) professionals in Denmark, Germany, Hungary, Norway and Sweden.

The data have been gathered through the administration of three questionnaires. A comprehensive analysis is conducted to explore the variations in the professionals’ perceptions of their professional proximities to the other LAM professions and other related professions, considering demographic factors such as age, education, gender and immigrant background of participants.

Through a lens of micro- and macro-professional identities, the findings underscore both clearly perceived role separation between the LAM professions and notable points of convergence, suggesting opportunities for collaborative efforts. The implications of these discoveries are discussed, offering a foundation for future research endeavors.

The study highlights the professions perceived to have the most and least similarity to LAMs based on questionnaire responses, providing valuable insights into the interplay between various professional domains.

The purpose of this paper is to explore the phenomenon of organizational unlearning with a focus on challenging path dependence and its implications on the organizational change field. By generating a taxonomy of unlearning definitions and examining the dimensions, actors and processes involved, the authors aim to offer a holistic understanding of organizational unlearning and its potential applications for organizations facing ambiguity and uncertainty.

This conceptual paper draws the literature on organizational unlearning to map existing definitions and categorize them into a comprehensive taxonomy to propose a model focused on the outcomes.

The findings highlight that organizational unlearning involves the three main organizational dimensions (micro: individuals; meso: groups; macro: organizations) and that the macro-organizational perspective represents the best fit for the concept. Furthermore, the authors’ argue that the most appropriate process for understanding the unlearning phenomenon is through challenge, as it allows the questioning of the present and facilitates critical reflection. Finally, applying organizational unlearning to path dependence concept, the authors’ posit that organizations can overcome negative transfer effects and build new awareness to reinterpret their dependencies in light of environmental changes.

This study contributes to the literature on organizational unlearning by providing a comprehensive taxonomy of definitions, clarifying the dimensions, constructs and processes involved. The integration of challenging path dependence with organizational unlearning offers a novel perspective on the potential for organizational change field. The paper’s findings have practical implications for organizations striving to survive and develop in uncertain environments.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

The outbreak of the COVID-19 pandemic has significantly impacted healthcare systems, presenting unforeseen challenges that necessitated the implementation of change management strategies to adapt to the new contextual conditions. This study aims to analyze organizational changes within the total hip replacement (THR) surgery pathway at multiple levels, including macro, meso and micro. It employs data triangulation from various sources to gauge the complexity of the change process and comprehend how multi-level decision-making influenced an unexpected shift.

A multicentric, single in-depth case study was conducted using a mixed-methods approach. Data sources included patient-reported outcome measures specific to the THR pathway and carefully structured in-depth interviews administered to managers and clinicians in two healthcare organizations serving the same population.

Decisions made at the macro level resulted in an overall reduction in surgical activities. Organizational changes at the meso level led to a complete cessation or partial reorganization of activities. Micro-level actions for change and adaptation revealed diverse and fragmented change management strategies.

Organizations with segmented structures may require a robust and structured department for coordinating change management responses to prevent the entire system from becoming stuck in the absorptive phase of change. However, it is important to recognize that absorptive solutions can serve as a starting point for genuine innovations in change management.

The utilization of data triangulation enables the authors to visualize how specific changes implemented in response to the pandemic have influenced the observed outcomes. From a managerial perspective, it provides insights into how future innovations could be introduced.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and micro-level factors that influence the behavior of various agencies, systems, structures and practices in different national, cultural and social contexts still needs to be researched. This paper aims to examine how organizations meaningfully engage with the marginalized and underrepresented workforce, especially the LGBTQ community, to promote diversity and inclusion through comprehensive policies and practices, thereby developing a sustainable inclusivity culture.

Adopting a practice theory lens and using a case study design, including multilevel interviews with 28 different stakeholders, this study examines how organizations institutionalize LGBTQ inclusion practices in an emerging market context with a historically low acceptance of the LGBTQ community.

Findings indicate that macro influences, such as regulatory, societal and market pressures and adopting international standards and norms, impact meso-level structures and practices. At the organizational level, leadership evangelism and workforce allyship serve as relational mechanisms for institutionalizing LGBTQ-inclusive practices. Furthermore, collaboration, partnerships and enabling systems and processes provide the structural frameworks within which organizations build an LGBTQ-inclusive culture. Lastly, at the micro level, cisgender allyship and the LGBTQ micro work environments provide the necessary psychological safety to build trust for authentic LGBTQ self-expressions. This study also indicates that organizations evolve their LGBTQ inclusion practices along a trajectory, with multiple external and internal forces that work simultaneously and recursively to shape HRM policies and practices for building an inclusive culture.

This study addresses the significant gaps in diversity and inclusivity research on LGBTQ employees and contributes to the literature in three significant ways. First, this study examines the diversity management mechanisms at the organizational level and explicates their interplay at the micro, meso and macro levels to create congruence, both internally and externally, for engaging with LGBTQ talent. Second, this study adopts a practice theory lens to examine the behavior of various actors, their agencies, the “flow” of underlying and emerging structures and processes, the continuous interplay between structure and action and how they enable inclusive culture for the LGBTQ community as a whole. Last, it addresses the call by diversity researchers for context-specific multilevel research design, including qualitative research, focusing on national, cultural and institutional contexts, where socio-organizational and historical factors and interactions among them shape diversity practices. Much of the literature on LGBTQ inclusion has, thus far, been within the Western context. By examining the emergence of inclusion practices in emerging markets like India, this study contributes to diversity and inclusion research.