Search results

1 – 10 of 39
Article
Publication date: 12 August 2024

Gareth Thompson

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate…

Abstract

Purpose

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate communication.

Design/methodology/approach

The methodology is interdisciplinary but is centred on a critical discourse analysis of the organizational rhetoric on ESG in the annual letters of BlackRock CEO Larry Fink from 2018 to 2023. The article also considers the content of the BlackRock letters alongside the campaign rhetoric deployed by opponents to ESG over the same period.

Findings

The analysis of the letters showed up a difference in tempo and tone between the courteous, collaborative and somewhat “corporate” style of text in the Fink letters and the more urgent and confrontational tone of opponents that adopted a populist line of argumentation against ESG in general and Larry Fink and BlackRock in particular.

Practical implications

While advantages can accrue to CEOs and corporations for speaking out on issues, there are also perils awaiting in the contemporary environment for opinion. The findings suggest it is also important to gauge the intensity of cultural and political division in society when speaking out on contentious issues and make a judgement on whether to proceed based on that analysis. Moreover, in countries where the middle ground of public opinion has eroded, ideology and cultural affiliations can prevail instead of openness to argument and counter-argument on topics such as climate change.

Originality/value

The paper presents a fresh case study of a CEO who has been prominent in shaping the discourse on ESG, which has itself become is a matter of contemporary relevance to public relations. The findings offer original insights that are additive to existing guidance and criteria for CEOs deciding to speak out on issues on behalf of their organizations.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 23 September 2024

Tamar Barkay

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North…

Abstract

Purpose

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

Design/methodology/approach

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

Findings

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

Research limitations/implications

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Social implications

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

Originality/value

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 19 February 2024

Chen Chen

Given the rise of sport non-fungible tokens (NFTs) and sponsorships from cryptocurrency companies in the sport industry during the coronavirus disease 2019 (COVID-19) pandemic…

Abstract

Purpose

Given the rise of sport non-fungible tokens (NFTs) and sponsorships from cryptocurrency companies in the sport industry during the coronavirus disease 2019 (COVID-19) pandemic, this paper aims to critically frame the partnerships between cryptocurrency and sport by exploring the reception of fan tokens amongst supporters of three English Premier League clubs: Manchester City, Everton and Crystal Palace.

Design/methodology/approach

Drawing upon the emerging critical scholarship on cryptocurrency and the political economy of professional football, this study uses digital ethnography in an attempt to understand the major themes emanating from the online forum discussions amongst fans in response to the issuance of fan tokens by the aforementioned three clubs, among other types of partnerships with crypto companies.

Findings

The supporters’ critical deliberations revolved around the contradictions of fan tokens (as a means for supposed “fan engagement” or for financial speculation) and the utility of cryptocurrency for the public. These reactions in turn showcase a larger tension underlying the financially unstable professional football industry: the contest between the owners and the fan bases over the exchange value (for profit) and use value (for community) of the clubs.

Originality/value

This paper is one of the first studies to adopt a critical framework to examine the emerging partnerships between sports and cryptocurrency companies during the COVID-19 pandemic. It also provides one of the first in-depth analyses of the critical receptions of sport NFTs amongst sport fans. While contributing to the literature on fan activism/protest in the context of the commercialization and commodification of sport, the paper also raises new questions on the responsible use of cryptocurrency/NFT in sport.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 1 November 2023

Yann Truong and Yosr Ben Tahar

Crises, such as COVID-19 pandemic, are critical events that provoke important changes in organizational practices, regulations and actors' roles. The pharmaceutical sector has…

Abstract

Purpose

Crises, such as COVID-19 pandemic, are critical events that provoke important changes in organizational practices, regulations and actors' roles. The pharmaceutical sector has been strongly affected because of the urgency to produce drugs that are effective and safe. However, the validation process and regulations are historically restrictive in this sector. This study aims to study how biotechnology firms, small companies lacking resources, have undertaken strategic actions during crisis time to induce important changes to their advantage within such a highly regulated environment.

Design/methodology/approach

Interviews were conducted with 21 managers in four mRNA-based biotechnology firms.

Findings

Results showed that rhetorical strategies and institutional actions are used in order to manage change opportunities. Media attention, greater openness of state agencies and public willingness to accept new ways of treatment illustrated this opportunity of change in favor of biotechnology firms.

Originality/value

Highly regulated environments tend to be unfavorable to smaller firms with limited resources to overcome these constraints. The authors show that times of crisis can reverse this assumption through the provision of new opportunities as long as the smaller firms skillfully use strategic actions to exploit the institutional changes at play.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 8 April 2024

Lies Bouten and Sophie Hoozée

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and…

Abstract

Purpose

This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

Design/methodology/approach

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Findings

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Practical implications

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

Originality/value

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 May 2024

Roy Peled and Gal Yavetz

This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel…

Abstract

Purpose

This study evaluates how publicly available archival documents shaped online discussions about allegations that thousands of children were kidnapped during the 1950s in Israel, known as the Yemenite children’s affair. It examines if access to historical records leads to more informed and rational public discourse, especially on social media.

Design/methodology/approach

Using content analysis, this study examines Facebook posts from media outlets, politicians, NGOs and public groups between 2016 and 2021 to understand how the Israeli State Archives’ release of over 300,000 documents affected support of the kidnapping.

Findings

Despite extensive archival information debunking the kidnapping theory, public opinion and discourse largely continued to support it. This suggests a complex interaction between information availability, preexisting beliefs, echo chambers and group allegiances, suggesting that access to factual data alone may not effectively challenge established beliefs in online public settings.

Research limitations/implications

Since data were collected only from Facebook, our conclusions cannot be generalized to other platforms. The study relies only on publicly accessible data and does not establish causality between exposure to information and shifts in opinion. Our findings show that disclosing archival information does not significantly benefit public political discourse on contentious topics but also point to the advantages of mediating information by politicians, NGOs and journalists.

Originality/value

As a unique case study, this research contributes to understanding the role of historical archives in digital-age public discourse. It highlights their potential and limitations in facilitating informed debate and deliberation, emphasizing the complexity of influencing established beliefs with factual data.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 17 July 2024

Ann Armstrong

I examine if current diversity, equity and inclusion (DEI) initiatives can actually accomplish what they aim and claim to do. I argue that perforce they cannot, as they remain…

Abstract

Purpose

I examine if current diversity, equity and inclusion (DEI) initiatives can actually accomplish what they aim and claim to do. I argue that perforce they cannot, as they remain instruments of capitalist corporations and other similar structures.

Design/methodology/approach

I draw on a variety of literature, from poetry to theories and to empirical findings.

Findings

DEI work so far does not live up to its hyped-up claims. It is time for scholars and practitioners to question the DEI industrial complex and its influence on organizational dynamics. It is not clear that justice can ever be achieved in a capitalist neoliberal economy.

Research limitations/implications

The paper is not an empirical paper.

Practical implications

DEI work needs to be re-conceived so that it addresses power imbalances, rather serving as a tool to keep organizations comfortable in seeming to change.

Social implications

DEI practitioners will need to draw deeply on their courage so that they do not reinforce the existing systems of capitalist oppression through their well-intentioned work.

Originality/value

The paper argues that DEI work can accomplish little without a radical reconceptualization of its nature as a genuine tool for change, rather than simply window dressing.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 24 October 2023

Kolawole Yusuff, Andrea Whittle and Frank Mueller

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important…

Abstract

Purpose

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

Design/methodology/approach

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Findings

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

Originality/value

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 May 2024

Matthew Scobie and Lila Laird

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

Abstract

Purpose

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

Design/methodology/approach

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

Findings

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

Originality/value

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 April 2024

İrem Taştan and Zeynep Ozdamar Ertekin

This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer…

Abstract

Purpose

This study aims to explore how a postmodern tribe enacts and re-interprets ideologies as a part of consumers’ collective experience, to enhance our understanding of consumer communities in conjunction with ideological capacities.

Design/methodology/approach

The community of “presenteers” is conceptualized as a self-organized tribe with heterogeneous components that generate capacities to act. Netnographic observation was conducted on 18 presenteer accounts and lasted around six months. Real-time data were collected by taking screenshots of the posts and stories that these users created and publicly shared. Data were analysed by adopting assemblage theory, combining inductive and deductive approaches. Firstly, a qualitative visual-textual content analysis of the tribe’s defining components was conducted. Then, the process continued with the thematic analysis of the ideological underpinnings of the tribe’s enactments.

Findings

Findings shed light on the ways in which consumer communities interpret the entanglement of religious, political, and cultural ideologies in shaping their experiences. In the case of the presenteers tribe, findings reflect a novel ideological interplay between neo-Ottomanism, post-feminism and consumerism.

Research limitations/implications

The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.

Originality/value

The study offers a deep dive into a unique tribe that is being organized around the consumer-created practice of “presenteering” and investigates consumer communalization in alignment with the ideological turn in culture-oriented interpretative research on consumers, consumption, and markets. This exploration helps to bridge the research on the communalization of consumers with the recent discussions of ideology in the postmodern market.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

1 – 10 of 39