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For corporate communications, it is crucial to know how news media outlets report and frame the sociopolitical activities of multinational corporations (MNCs), including their corporate diplomacy, that affect perceptions of their legitimacy. Therefore, this study aims to identify how local news media frame corporate diplomacy in a host country and, in turn, benefit the media legitimacy of MNCs.

To identify media frames in the host country, a quantitative content analysis involving factor and cluster analyses of 385 articles published in newspapers in the United Arab Emirates from 2014 to 2019 addressing the corporate diplomacy of large European MNCs operating in the country was conducted.

This study identified three media frames, two of which establish moral and pragmatic media legitimacy. Results suggest that media legitimacy grows when news media emphasise institutional relationships between MNCs and local, established organisations and corporate diplomacy's benefits for society.

Findings provide insights into how corporate communications can contribute to legitimacy building by emphasising corporations' relationships with institutional actors in host countries and the benefits of corporate activities for local communities.

To the best of the authors’ knowledge, this study was the first in corporate communications to empirically investigate news media's role in corporate diplomacy and how media frames contribute to the media legitimacy of MNCs at the moral, pragmatic, regulative and cognitive levels.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances.

We adopt a theoretical framework based on neo-institutional theory, “political CSR” framework and types of organisational legitimacy. This interpretive research is set in the Egyptian context post-2011 revolution. We first carry out a content analysis of web disclosures for 40 banks in 2013 and 2016 to ascertain the nature of CSR activities and any changes over time. Second, we draw on 21 interviews to tease out the implications of the change in societal expectations due to the revolution and to deepen our understanding of the organisational motivations underlying CSR reporting.

Following the 2011 revolution, the banks’ CSR reporting practices have gradually shifted from a largely instrumental “business-case” perspective towards a more substantive recognition of a wider set of societal challenges consistent with a political CSR perspective. Overall, the maintaining/gaining of legitimacy is gradually bound to the communication of accounts about the multi-faceted socially valued consequences or structures performed by banks. Our interview data shows that participants reflected on the legitimation challenges brought by the revolution and the limits of transactional strategies involving traditional constituents, with a preference for pursuing consequential and structural forms of moral legitimacy.

This study demonstrates a constructive shift by businesses towards engaging with the new social rules in response to sociopolitical changes and the need to achieve moral legitimacy. Hence, policymakers and stakeholders could consider engaging with different economic sectors to foster more transparent, accountable, and impactful CSR practices.

We highlight the implications of Scherer and Palazzo’s political CSR approach for accountability and CSR reporting. CSR reporting in some developing countries has typically been seen as peripheral or a symbolic exercise primarily concerned with placating stakeholders and/or promoting shareholders’ interests. We suggest that researchers need to be instead attuned to the possibility of a blend of instrumental and normative motivations.

This study aims to explore how corporate discourses enact legitimation strategies aimed at repairing pragmatic, moral and cognitive legitimacy types (Suchman, 1995) after a scandal involving sustainability, namely, the Volkswagen’s 2015 diesel scandal.

By drawing on the discursive nature of legitimacy, this study conducts a critical discourse analysis to identify how the scandal is depicted and which semantic, grammatical and lexical features characterise discourses. It then relates discourses and their features to legitimation strategies that help repair diverse types of legitimacy.

To repair pragmatic legitimacy, discourses on a few actors and processes enact strategies of creating monitors and avoiding panic. Such discourses include grammatical features only. Discourses on the event, actors, processes and topics of apology, trust and integrity aim to repair moral legitimacy. Enriched with grammatical and lexical features, they mobilise disassociation, excuse, justify and restructure strategies. Discourses on the event, actors, processes and topics of corporate qualities, history and future strategy help repair cognitive legitimacy by enacting an avoiding panic strategy. Grammatical, lexical and semantic features characterise such discourses.

The study reveals the potentials of critical discourse analysis to bring out from texts practical modes of communicating, and specifically those discourses and features of discourses that serve legitimacy purposes.

This study offers insights into the connection among discourses, relegitimation strategies and legitimacy types by combining the discursive nature of legitimacy with critical discourse analysis. It also contributes to the growing literature on how organisations face the legitimacy challenges raised by scandals involving sustainability.

The purpose of this study is to propose a model of knowledge legitimation in organizational learning focusing on the relationship between power politics and legitimacy.

This study adopts the approach of a conceptual discussion.

This study developed an organizational learning model that explains how actors exercise their power and how knowledge is legitimated through politics. The author identified various factors that shape the politics; these factors trigger, enhance, facilitate and inhibit power exercise. This study also identified which type of power (influence, force, domination and discipline) leads to which type of legitimacy (pragmatic, moral and cognitive). Furthermore, this study found that power politics and organizational learning are interrelated; actors’ powers bestow legitimacy on knowledge, and knowledge enhances the power of related actors.

This study identified the set of factors that shape actors’ power exercise in organizational learning as well as their associated mechanism and illustrated how they lead to knowledge legitimation. The author also revealed the relationships between actors’ power and legitimacy of knowledge. Finally, this study elaborated on the findings of prior studies concerning politics of organizational learning.

This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory.

A single case study methodology is employed for empirical research. Semistructured interviews, with top and middle management, were conducted together with the analysis of several internal and external documents, to corroborate the case analysis.

Results show how the potentiality of digital technologies allows the development of new sustainable business models, which, though, still need to gain legitimation to be accepted. The study findings allow drawing both on the business model innovation theory and on the legitimation theory, as they show how legitimation is a dynamic concept that involves internal as well as external stakeholders to support business model innovation.

The paper is novel, since it addresses the topic of sustainable business models development, showing how companies can get legitimation. The paper builds on existing theories and provides a practical example.

The adoption of traceability systems (TS) and sustainability programs responds to different objectives among which the companies need to be considered legitimate; hence, this study aims, first, to identify what is the relationship between traceability and sustainability in the food supply chain (SC) and, second, to characterize the legitimacy-seeking purposes, i.e. moral, cogniti60ve or pragmatic-driving companies to implement TS along with sustainability initiatives.

This study analyses the coffee SC, a globally dispersed commodity chain, where traceability initiatives usually respond to mandatory and voluntary quality standards and certifications of origin. The study involves nine cases at different stages of the coffee SC.

This study provides a taxonomy of the TS applied in the coffee SC. In addition, three main approaches to traceability for sustainability are found in the coffee SC: synergistic, complementary or disconnected. Findings also reveal how traceability responds to different legitimacy-seeking objectives while triggering or complementing sustainability practices. Five research propositions and related directions for further investigations are elaborated from the results of our study.

This study explores a rather limited studied area, investigating how companies in a food commodity chain address traceability and sustainability together while seeking legitimacy in the market. Moreover, the study is grounded on legitimacy theory, thus adding robustness to the analysis.

A perceived misalignment between socially responsible fans and football club management has recently led to a major crisis during the annual meeting in 2021 of Bayern Munich, one of the largest professional football teams in Europe. In an unprecedented scenario, Bayern Munich fans demanded that management drop one of its largest sponsors due to alleged violation of human rights. The goal of this paper is to examine this particular phenomenon, as it not only demonstrates a discrepancy between the social organizational identity and its image, but more importantly, how it impacts legitimation strategies and the fans' loyalty attitudes towards the club.

Using the underlying concepts of legitimacy and loyalty, this conceptual model paper proposes two frameworks for social responsibility in professional football clubs: (1) analyzing how the (mis-)alignment between organizational identity and image impacts fan loyalty and (2) depicting four different types of social responsibility strategies to align organizational identity and image.

The authors identify various theoretical concepts that influence organizational identity and image in and for social responsibility and combine the two critical concepts of legitimacy and loyalty to categorize the social responsibility strategies for professional football clubs.

Both frameworks advance the understanding of the decision-making behind social responsibility strategies and also synthesize the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to the misalignment between organizational identity and image.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

The purpose of this paper is to address how issues of legitimacy are influencing the functioning and shaping of the field. The paper identifies key global agendas currently linked to the role of QA in the governance of higher education, the dependencies among key actors within the field and the possible directions of QA in the years to come.

The paper is based on existing studies on external quality assurance (EQA) and provides a meta-reflection on current trends and dynamics within the field.

The paper argues that the field of EQA is facing a rather turbulent future, both due to increasing competition from other actors that also claim ownership to issues related to quality, and from national authorities which are looking for ways to increase the efficiency and the effectiveness of how the higher education sector is governed.

Studies on EQA need to be strongly linked to studies of governance in higher education as such a link will broaden the understanding of how the field of quality assurance is developing.

The paper provides some hints as to how agencies may position themselves in a more insecure future.

An original contribution is made by linking theories of how legitimacy is developed and shaped to the field of quality assurance.